PEPO LA TUMAINI {A COMPANY LIMITED 8Y GUARANTEEI ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 Chèrfjty Rtgl8trètlon No 1161928 Regoste￿￿ company No 9516118 PEPO LA TUMAINI IA Company Limited by Guarnntsa) CONTENTS Page Referenc£ and Administrative DetsiL8 Chair's foThvard Trustees, Annual Report &10 Independent Examinerf3 Report 11 Sl8t•mont ol Fin8naAI Aeiiwlkis 12-13 Balance Sheet 14 Notes to the Financial Stat•mtnts 15-19 PEPO LA TUMAINI IA Company Limited by Guarnntsa) REFERENCE AND ADMINISTRATIVE DETAILS Trustses Stephen 0X￿Y Sarah KrL¥Jer KashrfGanatta Sian Ne￿0Th Pax Nindi Catnona Spiller Angela Whtttle Chaii ExetsJtive D1￿CtOr Treasurer Company Secretary Angela Whrtue K•y Manag•m•nt Por¥onn Chorlty R¢gi$tratlon Nurnbgr 1161928 Company Reglstratlon Numb•r 09515118 Prlnclpal 0ffl¢o 16 ConnauOt Place Lond W2 2ED Re9l•tsred Offlce A2els Audit Ser¥￿e$ Greylown House 221r227 High Street Orpington Kant, BR6 ONZ Intl•pend•nt EMmiMr M A Wilkes FCA Azets Audrt sery￿e9 Chartered Awuntants Greylown House 221r227 High Streei Orpington Kent. 8R6 ONZ Bank•r Metro Bank One SoLrthampton Row Lond WC1B SHA PEPO LA TUMAINI IA Company Limited by Guarnntsa) CHAIR'S FORWARD l arn delighted to subrnit our 2021 Annual Report for Pepo La Tutnaini IPLTI to the Chanty Commission for England and Wales and am pkased to rtport our prog￿$$ and a¢h*vements during 2021. The charrty ¢ontynue$ to devek)p educatK)nal. hearth and belfare prOgramn￿$ mainly for youn9 peop￿ in and around our base in Isiolo. Kenya. Despite the ongoing Covid pandemr, thanging regulatory environment and ever-pre8ent wlitical and communty-based conflict, d￿pIaf￿ent and dimate change Issue5, we are very pleased to have devek)ped oUrwO￿ on-srte and extended out outreach to local Communit￿5. We have 5urnrnarised below the lrnpact￿* had in terrns of numbers of people we have helped.. Delivered eduCat￿n•1 support for 75 chiklren head househokls by prtsvidiffj a safe pL4ee to eall home in our specialised boarding sthool progranwne. 2. Supported Some 128 chikjren lo attend our Eady Chikyhood Deveknpment IECDI Centre Grade 1 Lower Primary dasses. Ouring the year, 110 ehildr•n par*"cipat•d in th• Art4Lif* therapy and rehabilrtats.on prtsJramm•. Provkyed health arkl supp¢yt lo 78 pat￿nIS neediThJ HIV pallialwe care. O•liv•r•d HIV and Sexual an¢J R•produdw• H•allh ISRHI edueats.on to scme 3.800 young peopla. 6. Trained 4S Cornmunity Heahh Volunleers to edwate. cxjunsel and monitors￿￿ pab.ents at household level. 7. Arranged and monitored plac•nents for 135 orphans and vuln•r8ble thilJr•n in th• ctsnmunity with Mother-Ca￿r8. 8. Additionally, 1 % youThJ rnothers out ol sthool re￿Ned educab'on, $w)port aTrJ ca￿. ProvhY•d ￿tdoOr lalding athocxy for ovèr 1C¥) strn•t d)iklr•n in Iiiolo. 10. Connected with appro¥in8tety S,OLXI pe¢¥Ae acr¢)ss our nire ￿nIfe poinls in Ihe pandemic response. Pepo La Tumaini Jangwani was bom out ol the HIVIAKJS cri&s in the 90s and has Sin￿ then responded to famine, drought and floodin9 in Isiolo. Our deep roots and netwo￿ in ourdiverse communrties make Pepo ￿ell plarA lo add￿$8 the pandemic. OurfouJs has been how to best all(tale our ￿SoUrCes. ensunng we sustain our impact and continue lo serve those who depend ￿ us. Our o)mmunrty oUt￿ac1) progrnmmes have becorre even MO￿ important have Continued and developed. Throughout 2021. our fundirrtj organisations and iThYivKluaL Continued to support us gererously and th￿. ¢>ynbined wlh o)St savirgs. has meant that despite Covid 19 we ended the year in a robust finanual condition. In the wake of Ihe pandernic. we have t*en workirvj eswally hard thi8 year to root ourselves in 8 traurna inforrned practi￿ that ensures safely. trust choice. collaboratson. and ernpO￿rrnent for everyone. We hosted three family day events for the school, Invofving caregiveT5. parents and communty rneTnbe￿ 5UPPDrting our efforts to help pupils to stay In school after the Impad of COV￿ and the changes In the curnculum. Reintegration of role5 and re5ponsibilrtie5 between chI￿ren and their fatn11￿5 15 an essential part of our education progrdtnrne, supwrting posibve and sustainabk befowour char¥Je for ne9￿￿e￿ chikjren. Our indusive Youth Peer PrO￿￿er model is f(tuse(l on beha￿our change. empowering 'street ￿nnected youth, with (apa¢ity building end enabliry them to positively Influen￿ treir peers This year we worked wrth 250 young peop￿ across diverse rX)mmun￿es. equipping them wth infomiats'oTh and skills that result in improved decision-making skills and atb'tudes geared towards self-relianr*. Topics induded eunomic empowement. empbyment promotion, HIV and adole￿nt reproductNe health ￿uCatiOn. PEPO LA TUMAINI IA Company Limited by Guarnntsa) CHAIR'S FORWARD rdrnrne Pepo La Tutnaini passed the Equivalency Detetrninathon process by NGO Sour￿ tearn, wth the EquIva￿nCY Determination ￿rtIficatIon valid through until 315t De￿mber 2022. As pèrt of our ongoiw ￿MMItr￿ent to Self-￿gulati0n, we a￿ soon to finalise ourcertificatK)n pro￿$$ W￿1h VN4an90. an organisation responsible for improving tre credibility and Integrrty ofrivil s{￿ty organisabons In Kenya. We are prou¢ to have achieved full PAYE lax Complian￿ for ourstaff wth all stslutory bcNYies In 2021. We were success￿1 in using indusive facAlilatK)n rnethods %wth our stakehoklers. staff and community benefioaries to renew our strategic plan. We planned and Organ￿ed our priorrt15ed focus areas forthe next three years12022- 20241. including a re-evaluation of how our prograrnme Is deS￿ne￿ and how rt is supposed to work. We used il as an opwrtunity lo analyse and evaluate how ￿ work ifi each departfflent and created Ouf ovm theory of thange for our organi5atson. Educ After a full year of closure In 2020. we are extr￿￿lY rel￿Ve(l lo have reryopened our school In January 2021. Our chool provide3 more than just ed￿￿tion lo ¢hiklren and ad0k￿nts. In addib'on lo ￿ading. writing and maths. pupils learn social and emolion)I skills. get exercase and have actrss lo mental health support and other health and welfare $ervice$. Our 3th00l is a safe haven for negkcted thildren where they can be fed three reguiqr meals a day and find comradery in their pee￿. At the beginning of Ihe year. we enrolled 200 pupils in our $thg01 accessing health, wEllare and nutritional feeding Pr￿rarnrn&s. For the chik4ren returning home in Marth. we boosted our farnily feeding support incTrased Molher£arer 8eThKe8 forchildren wilhout ¥afe horne option¥. Follt)wng pandemic-r•laled school dosurns In Marth. we %s*r• Iimit•d to ac£ommodafrng only 15 of our mtssl vulnerable children who haé no safe hm oplions. We were ab￿ to ueale a home learning environment for them. teaching them addilional life skills and offenng therapeutic support. Pepo managed to create a sanctuary at home camp to leach girts how to sustain and maintsin Ihemsetves (Jignrty and pnde dunng the uisis. We were successful in securing 131 pl8￿MentS with adurt supervision wlh Idenlifie¢l mothers trained In our Molher-carer Servi￿ programmes providing food, clothes. rent. medical support for Vulnerab￿ and orphaned Chi￿￿n. We We￿ able to provide 305 adclilional focrty packages lo our Molher-carer volunteers (foster families) and young mothers. takin9 Ca￿ ol increased number of your¥J children thjring COVKI. Following an unexpected announcemenl frcffi the govemmenl in Octcèer. were instructed to re-open our prirn8ry school for only two classes as part of their staggered re-entry system. We are currently're-thinking èducation, as ws plan for th• cOrnp￿1￿ re-openirYJ olour thl •staNi8hm•nt8 and how to ￿81 ènsur• wa 8r• well equipped to meet all new safety requirements. Mental illnesses a￿ often under4iagnosed in Kenya because Symptoms a￿ ether nol reo)gnised or a￿ wrongly attributed lo spiritual or behawoural Issues. Fear of sbgma and abuse frcTh their families also prevents young peop￿ from ￿kIng help. The menlal heatth ￿re needs of youThJ peop￿ are generally not aGkno￿edge(1 and when they are, there are insufficient numbers ol professionals trained to provhle suth CAre. The Worfd Health Organization reports that rnenlal health probkms affecl 10-20% of children and ad0￿scentS wortdwide. They also estimate Ihal hall of all ￿￿nI81 111r￿sS begins by age 14. though rnost case5 go undetected and untreated. A creative arts therapy prograrn￿￿ 5tsrted In January wth 45 Tumaini Senior Sthool pupils conducting both Individual and group work with pupi15 Struggling with wllob.onal behaviour problern5. A further 15 participated in the programtne during Covid. Our school was dosed due to COVKI from the en¢J of March. After that we we limited to the number ol Children bstre allowed to aco)mm(*Jate at our prcgramme. so only 15 thildren we able to continue In the Art4Lrfe pmgramme. Five of our teenage boys from s¢reet fam1￿$. stayed al Pepo this year through the Covid pandemio participated in Ind￿￿U81 play therapy Sessi￿$. Their regular*kty commitrrenl has made a significant Impact on Iheirdeveloprnent, irnproving their soaal 5kiUs and reduang th￿1 anti-50aal bphaviour. We a150 organised 12 Expressive Arts se&8ions for 37 girfs focused on Iraurna recA)very. self-worlh. sexuality. assertiveness and communilxtion skills. PEPO LA TUMAINI IA Company Limited by Guarnntsa) CHAIR'S FORWARD mrnuni Healt This year for Wortd Aids Day we engaged over 3,OW people actTrss drfterent cultural groups rural and urban, infected and affected by HIV In campaigning against t￿atmeftt shortages and tad(ling the fear around accessin9 servi￿$ al the hospital. We renewed our ￿rnmrtMent to cfxnmunty health nee(Is followng the impact of Covid19. by training and facilitsting support groups for our team of40 cxy7)munity heahh volunteers from seven of our uloan slum and rural areas. Our diverse group of wornen have been working in their wrnmunit￿S a5 o)nfidants, bridge-bul￿er5 8nd advocates for non-discnminabng and dignthed acce5S to health seNiLES. We have been high1￿h*￿9 the unmet needs of the young strEet familie5 who have emerged as a direct result of Covid school d05ures and high unemployment rate5. Ourwvrk. Ind￿Jing outdoor feeding, tnedical Ca￿ and psychosooal support wrth this vulnerable group was featured on l¢xal ne%*s thanneb appealing to the government to help rnake mainstrearn serv1￿5 availab￿ to this group of 105 street youth. By partnering wth the Provincial Administration In Isolo. abk to help Obta￿ ID documeniabon lof 37 ofthe young people. The new Gid's Clubhouse will prowde a sanctuary for leaming and Iherapy. as well as provKle essential distributional servi￿8 for your¥J molhers and girf$ in Isido. This forms part of our efforts in considering diversification of our serw￿$ and transiti￿ to new ways of delivering youth empowerment sem￿8 to our cornrnunities. Di5pl8cernent has unfortunatély btttffi• a m4or in Isiob. t$￿ti811Y in thè r•t*nt priod with C¢)vid threatening Indigenous eommunily livelihoods and Infftasing sotsal and economic anxEty. PLT has beèn spearheading efforts to advocate for peaceful o)*xi$lence. negobaling wrth nei9hbounng groups lo help accommodate many of the displaced families, pushed oul of their setuements due lo Inbal dashes. In particuLgr. we have been supporbng the pe￿ La Tumaini Grandmother Minonty Glo￿) In pear£buildirKJ efforts lo protect their homes from outside groups attemptir#J to occupy their Lqnd. Tumaini Senior Schod pupiLq have been apptying their vocats'onal trainiTrJ skdls to help rebuilLI some of the traditional homes in a nearby ￿MMUnitY Ihat v￿e deliberately destroyed in one suth rxjnflict. This has been an invaluable opportunity for the chiklren as they kam about the vitsl cOn￿Pts of community building. In Seplernber. youth5, arrned bwth cwde weapons. raided the 10-acre land behind Tumaini Senior School. occupied by over 50 women and brought down the limber houses and otherstructures whose eDn5truction was underway, lorong Iht residents 10 fl*t for Ihèir salèty. After championing Ihè women's eas• In court, wè ar* curontly awaiting the verdict and hope lorthe legal acquisibon of land deeds for the women's aneestorial land, Whe￿ their love(1 ones a￿ buned. Ourefforts in mrtvJabng conllict and potenbal ciwl unrest were aCknoW￿dged and praised on national news channels. Isiolo has low litera¢y levels and educational attendan￿. It i8 estimated Ih8t around one third of young people allend school. Young adults and teenagers are perr*ived as both victims and perpetrators of ¥￿Ience and crime and alwhol and dr￿ use is rising. Around three quarter5 of the out-of-sthool youth do not have regular. full-tirne empk>yment. New'cafflps (informal 5etllementsl have been forning all over Ihe fast4eveloping town of15ioIo with gangs operating throughout. We have been acting as unique link with t￿se cornrnunrties. raising awareness. advocating for their nghts and provhling essential supporl throughout the pandemia Our plan is to etnpower the unernployed local young people by develLying ac￿ssIb￿ ryjportunibes for trnining ar¥J creativ ent￿PreneVtshIp al our new vocational training Cen￿. the rrrc. Due to closures brought about by Covvj in c4)taining TVEtA li￿nse. issued by the Kenyan Govemment. were unable to offioally recruit new day scholars to attend Wiste￿ (x)urses al Ihe TThC. We dicl, however. deliver a $urtt$$ful pilot finanrjal managerneTrl'training of trainers, course for five of our'youth peer providers,. we are planning on rolling out this training for a further 25 young people in 2022. Our new Training Centre was able to cater for our prirnary school pupils from grades 64. 7S pupils We￿ actively invofved in four trade courses. meta￿ork, Wothwork. Tailoring and Masonry I Painknng. PEPO LA TUMAINI IA Company Limited by Guarnntsa) CHAIR'S FORWARD The timeline for the Lpening of the Tfrc pushed baL* (delays due to Covidl. In 2022 and 2023 we shall be focused on registering with TVEfA. enrolling students Into vocafvonal training courses and establishing an income generating scherne forthe Centre to heb faoiitate 50TT* of its running costs. We continue to chatnpion the relevan￿ of v¢xational training lor pnmary school pupib. Our new Trade and Talent cent￿ is building self-relianck and important business thlls fr)r street-CX)nnecled and vulnerable youlh. We are proud of the fA)nb'nuing relatonship have wth our alumni send us new5 oftheir progre85. sharing their achievement5 and sending contributrons tOWdrd5 our school. sin￿ the in￿PIlon of Turnaini Senior School, we have worked wrth over 2,0￿ Vulnerab￿ thihjren. rnany of whom return to us during their lirne off or drop back to us when things don't work out. In this Wdy we cxjnbnue to provwje a lifeline for them even after they have left by providing them with a lamily lo belong to. Their stories are te51ifflonE5 to tIE value of our school, which cornbines both academic leaming and vocational skills trnining. As part of buildirYJ the Sustsinability of our oryanisalion continue to provide dired mentorship to a small nurn￿r of our alurnni. A suNey of our alumni Indicate$ that. 28Qh are In a trade or professK)n 35°k a￿ self- employed or small business owners 8°h are in higher education 19% have fomial employrnent 10% have informal employment The Board has 8uce•tsfvlly reeruited two ntw Iwst••s (Pax Nindi and Ka8lM'f GÈnatral with txpertist in tht arts and aecountancy. Pax Is an Inlemational muscian who also rnns his own company oryani*ng and advising on carnivals, based In London. Kashif Is a qualrfied acctsJntanl %vho Is based In Kenya and becomes the new Treasu￿ r ol the charity. Ja¢*ie Stewart has ￿swJned as a Trustee d￿ lo other commitments. . The unforeseen circumsta￿9 this year have crealed a wave of unexpected challenges on rnenlal aniy physical health. Thank you to all our sreryal friends and donors conb'nue to Support us Ihrough Ihi$ difficuh ty'me. The cornbination of local and internat￿n81 efforts has enabled u5 to keep the wind ol hope blowing fgr the vulnerab wornen and chI￿ren in our communty who need oursupport more than ever In tines like the50. Thank you to Pa$tor81 W£¥nen In1￿"atiVe in IS￿10 lorthe ¥FecwI tlonatson of UNICEF girf chikj supplies of sanltsry pads, underwear an¢J Soaps, helping gids to maintain their donity dunng CovK#. In partnership wlh Star of Hope. Isiolo we succeeded In supplyin9 798 househokls Iwing In e￿rerne poverty with f¢)Dd packages. Their sustained partnership ensu￿￿ that we coukj he￿ protect our mast ¥ulnernble homes from hunger and stsrvats"on. Special thanks to the Segal Famity Foundabon and Ekna Phibnlhropies vlho made additional donatK)ns to us during this emergency per￿ enabling us to provKle Support for familes ar*J yourg children during this crisis. We would also like to thank our rnany Indi¥Adual supporters around the world. who generously donate to our various prograrnmes. Finally, our areas olfocus for 2022 indude.. Limited 51aff ca ac dLE to In￿ased dernand for di itsl communicalion Skills. To help support our transition Into the effjoenl and rp5ponsiL4p use of digital tethnology. recruited a new financial assistant with ts)mwehensive ccmputer skilL% to imwove aNJ implement our digital finantyal and administrative control Structu￿5. We wll be enrt41ing our staff Into ICT dasses and worf(ing wlh each department to imrjement new models of ￿K)nitOnn9 and evaluation recryding systwns. We plan on being able lo include more of our stsff in online ¢apacity bu1￿1ng v￿rkshOps. PEPO LA TUMAINI IA Company Limited by Guarnntsa) CHAIR'S FORWARD Re5 for Increasin vulnerable'at￿Sk. thild We have been monitoring emerging safeguarijiry risks by fa¢41itating ￿gUlar safeguarding and child- protedion worksh￿5 for beneficiaries and staff. This has been hdping us to ensu￿ thai the safety and welfare ol our beneficiaries and staff remain at the CO￿ of our identty, prc¥Jrammes and operations. Going fonNard, we plan lo further deveh)p our $ustainabilty, diversty and quality assuran￿ of our programme activities by mentoring youth alumni and communrty members. We have been diversifying treatment, suprK)rt. Gare and outreath programme5 and enhanrAng o)mmunity support mechan15rns by c(￿OrdinatIng a re5POllsive cornmunity outreach team addre5s1ng horne-based care, sexual health. HIVIAJDS. maternal and chikj heatth needs. Going forwdrd, we are planning to support 8nd organise self-help and ￿adershiP groups lo engage In developfflenl actly￿eS that advocate for d15enfranch15ed communities. We wll be buikjing cornmunity o￿an151￿g experb5e through stakeholdèr Ilaboration a￿1 communty rnembets. govemment. religitsJ$ and uvil so*ty groups. with #ptclal thanks to our support•r¥ around thè worfd- Gerry and LI￿1￿ Dolan Boyd Hill Neumann Family John Plummer Solomon Ri Riley Farnily Speed Family Van Oer Griend Family Wn?lan Family Brixton St￿¢ Gym Elma Philanthropies Honey Gu#Je Safans Kuungana Tech Lewa Wkllife Conservancy The Clauwunts of Pepo La Tumaini for the year ended 31 December 2021 which are set out on page5 12 to 19. Responsibilities and ba818 of report As the tharity trustees ofthe rA)mpany land also its director5 for the purpose5 of cx)mpany lawl you are ￿SPonsible forthe p￿ParatiOn ofthe accounts in accorrjance the requI￿r￿ents ofthe Cornpanies Act 20C61'the 20C6 Act'l. Having satysfied myself that the ac(x)unts of the o)mpany a￿ not requi￿ to be audrted under Part 16 of the 2006 Act and a￿ eligible for Inéependenl examinabon, l ￿port in ￿spea of my examination of youreompany's accounts as carrie¢ out under section 145 of the chanb.es Acl 2011 1.the 2011 Aca'i. In Carrying out my examination I have followed the D1￿CtionS given by the Charity Commission unthr sectM)n 14515llbl of the 2011 ACL Indgpendent ex•mln•rf$ ststem•nt I have Corn￿eted my examination. l u>nfirn that no matteB have to my atten*'on in ￿nnectIOn wrth th exarninaton giving rne cause to belie¥* Ihat in any rnzterial respect". aecounling records %%ere not kept in respect of Ihe eompany as required by seCt￿n 386 01 the 2006 Act", or the accounts do not accor(I wrth those reco￿s". or the accounts do not ¢￿)mplY with the a¢)￿un￿"n9 reqU1￿ments of secbon 396 01 the 2006 Act other than any reqU1￿Ment that the aecounts 9ive a 'true and laif v*v¥ whid) 1$ not a matter conSide￿d as part of an independent examinabon". or the accounts have not been prepa￿ in accordan￿ wth the methods and princ4ple8 of the StalenRnl ol Recommended practi￿ lor accounting and reports.ng by Charit￿$ ap$JI￿ble to chanties preparing their accounts in accordance the Finan￿al Reporting Stsndard applicabk in the UK and Republic of Ireland IFRS 1021. I h8vt no concerns and havt eorne auoss no other rnatttts In mnnethon with the exarninaiion to whith atttntion Should be drawn in thi¥ report in order to ¢nable a prwr und¢rstsnding ofthe ac£9unts to be reached. A Wllkes IFCAI For and on behalf of Azets Audrt Service$ Chartered A(￿ountants Greytown House, 2211227 High Streel Orpington, Kènt, 8R6 ONZ 22 September 2022 PEPO LA TUMAINI IA Company Limited by Guarnntsa) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021 Notes Unrestrictsd Restricted fvnd5 funds Total 2021 Totsl 2020 Income from: Donations 18.435 41.4￿) 59.835 92.437 Totsl In¢om• 18.435 41.4(M) 59.835 92.437 Expend1￿￿• on.. Charitable activit￿$ 69.517 40.C 109,517 82.749 Total expendltur8 69,517 40.CO) 109,517 82,749 N•t Income b•fof• oth•r r•cognl••d galn8 and I￿••8 151.0821 149.6821 9.958 Galn8 on for•lgn exchang• 12 12 12.8231 Net movement In fvnd• 151.0701 1.4(K) 149.6701 7.134 Balance¥ bought forward at 1 January 2021 65.515 6,105 71,620 64,485 Balance8 carrled fonvard at 31 December 2021 14.445 7,505 21,950 71,620 All transactions are derived from conbnuiTrJ ac*vrfw. I ￿COgnised gains and bsses a￿ induded in Ihe Statement of Finanoal Ai*wtses. 12 PEPO LA TUMAINI IA Company Limited by Guarnntsa) COMPARATIVE STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2020 COMPARATIVE INFORIAATION NotOS Unrestiicted funds Restricted funds Total 2020 Income from: Donations 90.937 1.500 92.437 Totsl In¢om• 90.937 1.500 92.437 ExpendI￿r0 on.. Charitsb￿ activrt￿s 52.256 30.223 82.749 Total expendlture 52,2 30,229 82,749 N•t Income befort othèr r•eognl8ed galns and1088•* 36,681 128,7231 9.958 Galn8 on for•lgn exchang• 12.8231 12,8231 Ngt movement In fvnd• 35.856 128.7231 7.134 Balanc85 bought fO￿ard ot 1 January 2020 29,657 34,628 64,485 Balance• carrled lonvard #t 31 D•c•m￿r 2020 65.515 6,105 71,620 13 PEPO LA TUMAINI IA Company Limitsd by Guarantee) BALANCE SHEET AS AT 31 DECEMBER 2021 REGISTERED COMPANY NUMBER: 9S15118 2021 2020 Current Assets Debtors Cash at bank and in hand 2.699 57.311 9.226 65.344 60,010 74.570 Creditorn.. amounts falling due wlhin one year 138.oeoi 12,9501 N•t Cuft•nt As$•ts 21.950 71,620 N•t A88•ts 21.950 71,620 Repre•gnl•d by.. Re3lncted fund8 7,505 6,105 Unre51ricted fund5'. General fvnds 14.445 65,515 Total fund• 21.950 71,620 Forthe year ￿dIng 310￿mber 2021 Ihe chanlatAe ccffipany was entilled lo exemp*'on from audit under 8ection 477 of the Compan￿$ Act 20(E relalin9 to small ¢ompanieg. Trustee5' ￿SpOnsIbl11t1eg'. The rnernber5 have not requirad tho COM￿nY to oblain an audit of I￿ for thè year in qutation in 8ectsrdance stetion 476, The Trustees acknowledge their ￿ponsibl1rtIes forcomFI￿ngwIth the wuirements ofthe Actwith ￿pect to accounting ￿COrdS and the preparation of accounts. These acLounts have been prepa￿ in ￿1rdan￿￿th the sThisw)ns applicatle to cKJnpaniessubject to tt)e small companies, ￿gIrr*. Sep 20. 2022 Appro¥edbytheBoardofTrusleeson............................. . and syned on their behalf by.. Stsphen Oxley hair Catriona Spill#r Trustee The notes on pages 15 to 19 forrn part of Ihese finanaal sta*ments. 14 PEPO LA TUMAINI IA Company Limited by Guarnntsa) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 ACCOUNTING POLICIES Basis of preparation Pepo La Tumaini Is a CL¥npany limrted by guarantee in the Unrted ￿"ngdOM. In the event of the charrtable cornpany being wound up, the liabilty in resped of the guarantee Is limited to £1 per mernber of the thantable cofflpany. The address of the registered Offi￿ is given in Ihe charity infomation on page 2 of these finantsal statements. The natu￿ of the tharitable company's operatKJns and principal aclivrties a set out on page 8. The charity constitules 8 public benefit as defined by FRS 102. The finaTrri81 statements have been prepared in accordanc* wlh Accnunling and Reporting by Charibes. Statement of Recommended Practi applicable to chantses prepanng their attount In attOrdan￿ wrth Financial Reporting Standard applir2ble in the UK IFRS 1021 issued on 16 Juty 2014. the Financ4al Reportirvj Standard applicab￿ in the United Kingdom IFRS 1021, the Charibes Act 2011 and UK G¢rberalty A￿pted Practi￿ as rt applies trom I January 2015 and upyaled by Bulletin 1 & 2. The finanaal are pr8parnd on a gtsng eonc*m basis urthr the hrstoncal cost convention, modified to indude ￿rtain items al fairvalue. The finanoal statements a￿ prepared in steding ¥thich is the functional currency of the charrty. The significant aCLX)unbr4J pol'oes appl￿￿ in the prepara￿.0Tr of these finanu818tstements are set out below. These policies have been c￿n￿stenlty applied to all years present￿1 unle86 othemise Ststed. Income All inco￿￿ 18 induded in the Stalement ol Finanryal Adiwties ISOFAI %then the ¢harity is legally entit￿d lo the Ineome after any perfomano conditions hav* b••n m•( th• amount can b• m•a$ured reliably and il 15 probable Ihal Ihe Income wll te receNed. Voluntary income I￿￿ling donations and gifts is irdthd in fiJll in th• SOFA when rectiV8ble. Exp•ndlturn All expenditure Is aCr￿Un1ed on an a￿al5 basis and has been dassified under headings that agg￿gate all costs relatsd lo the rategory. ExpenLliture is rewnised where there is a *al or constructive obligation lo make payments to third partes, il is probab￿ that the setdemenl will required and the amount of the obligation be measured ￿lably. 11 is c¥te9orised under the follwng heading3' Charitable expenditure cOrnpr￿e3 those cosls incurred by the charity in the delivery of its activities and services for rts beneflcaar￿$. It Indudes bolh costs allocated diredly to suth activitie5 and those costs of 8n indirect nature n8￿sSary to support them. Support C08ts allocallon Support costs a￿ those that assisl ollhe chanty buldo not dI￿Y ￿present Glaritabb activrties and Indude Offi￿ costs. governan￿ costs. and administraDve payroll costs. They are incurred directly In support of e¥peniJiture on the objects of the thanty indude project management carried out at Headquarters. whe￿ support costs cannot be directly attribuW lo particular hea(Jings they have been allocated lo cost of Thsin9 funds and expendIlu￿ on charits0￿ arAivil'es on a ba$Lq uJn$i$tent with use of the ￿SourCes. Fund-raising are those incurred ITh seeking voluntsry 1X)ntribu￿.0ns do not include the costs of di88eminating inforrnab'on is SUFPOrt of Ihe tharItab￿ actwities. The analys￿ ofthese costs 18 Ind￿ in note 3. 15 PEPO LA TUMAINI IA Company Limited by Guarnntsa) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Funds accounting Unrestricted general funds-these are ftjnds whth can be used in aCa)rdan￿ with Ihe charitable objecxs 8t the discretion of the TNstees. Restricted fvnds are lunds that Can only be used forparbtsjlar reSt￿le￿ purposes wthin the objects of the ehanty. Restriction ar15es when 5peafied by the donor or when funds are raised for partiojlai restricted purposes. Debtors and creditors recelvable I payable withln one year Debtors and c￿￿￿10r$ ￿th no stated Inte￿$1 rale and ￿￿1va0￿ or payabk wthin one year are rect)rded at transaction pri￿. Any losses ar￿1￿ fr￿ irnpaimEnt a￿ ￿0)gni￿ in expenditure. Cash at bank and in hand Cash at bank and in hand are short-temi. hvJhly liqu￿ investments that are readily cgnverbble to known 4mount5 of cash that are subject to an In5vJnificant risk of changes in value. Taxatlon The charrty Isan exempl chanty wmlhin Ihemeaning ofschedule 3ofthe Charitses Act2011 and is therefore consK1e￿d lo pass the tests set out In Paragraph 1 Sc*edule 6 FinancE Act 2010 and therefo￿ It meets the definitr'on ofa charitabk company for UK ccryKabon purpose& Foreign ¢uTren¢y Foreign currency trang8¢JKJns are initialy recI)gn￿d by applying to the tseign cUr￿ncY amount of the spotexthange rak beN¥een Ihe frJrKlional cur￿r￿ and the fO￿l9n cxjrrenw at the date ofthe transaction, Monetary assets and liabilrtk•s d•nthninat8d in a fornpan tsjrtncy ai the balane• shètt d8t• ar• translat•d U51ng the dosing rate. 1.10 Con8011datlon olth• ftnanclal 8tatem•nts Under the definition provided In the Staiement ol Recoff*nended Prath￿. 'AcLounb"ng and Reporting by charit￿$. ISORP 20151, Issued In March 2CQ5, the Chanty consitules a Pa￿nI Charity lo the Pepo La Tumaini Jangwani Trust FuThY by benefit of trustees control. As slipulaled In the Charrties Act 2011 exemption has l)een taken fro7) the reqUir￿ent to produce Col￿0￿d9¢ed acxxunts on the ba81s that the agg￿98te gross income of the 9roup does not exceed £500.(J)O. 1.11 Golng concern The finanaal statements have Èeen prepared on a g￿ng concem basB as the Trustees believe that no rnalen81 uncertainties exist. The Trustees have 0jn8￿ered the level of fijnds held and the expected level of incorne and expenditure lor 12 months frcffj authorising these finanaal statements. The budgeted income and expenditure 15 sufficient Ihe level of reserves for Ihe charity to be able lo continue 85 a going eoneem. 1.12 Judg•mont8 and key 8ource8 of •stim•tion uncertainty Accounting estimates and Judgemenls a￿ conbnually evaluated a￿1 a￿ baseLI on historical experience an¢ other factors. induding expe¢¢abon$ of f￿u￿ events that are beI￿Ve￿ to be reasonable under the circumstances. There a￿ no key a5surnplions Con￿mIng the frrture and olher key Sou￿$ of esbmation uncertainty at the reporting dale that have a %gnifiG3nl risk of CAusing a material adjustment to the carrying amounts of assets and liabilit￿& w￿1h1n Ihe next financ4al year. 16 PEPO LA TUMAINI IA Company Limited by Guarnntsa) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 ANALYSIS OF EXPENDITURE Donation to Tumaini School Direct cost Support Costs Total 2021 Total 2020 cha￿tsble a¢tlvltle8: Education provision al PLTJ Scholarship support 8uilding prqe¢ts 78.885 21.275 9,357 109,517 62.480 2.672 17.327 Total expendilurg 78.885 21.275 9,357 109.517 82.479 All costs are alk)cated between Ihe expEnditure categories noted above on a ba*s designed to reflect thè use of the ￿source. Costs relaiiNJ to a partiujlar acbvrty a￿ allocated di￿dy. othets a￿ apportioned on an appropriate ba￿$, being bme spenL SUPPORT COSTS 2021 2020 Administration 88¥istanl Bank charges Govemanc* cnsls18ee ncle 41 6,000 272 3.085 6,000 156 3,059 9,357 9,215 GOVERNANCE COSTS 2021 2020 Independent Exarninalion le Legal and professional fees 2.690 395 2,654 405 3.085 3,059 TRUSTEE REMUNERATION & STAFF COSTS The Trustees consider the Board ol fwstees as tl* key management personnel of the chanty in d)arge of directing and controllin9 the ¢*anty and running and operating the chanty on a clay lo day basis. All Trustees give their time freely and no Tw$tee remunerabon or any other finanryal benefits was pai¢J in the year. The Trustees were not reimbursed for eynses. Othertransactions invofving the Tnjstees are set out within the related parties note 11. The charity did nOtern￿Oy any stall during the year. DEBTORS 2021 2020 Prepayfflents Other debtors 8.000 1,226 2,699 2.699 9.226 17 PEPO LA TUMAINI IA Company Limited by Guarnntsa) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 CREDITORS.. AMOUNTS FALLING DUE DUEWITHIN ONE YEAR 2021 2020 Accruals and deferred incorne 38,060 2,950 38,060 2,950 RESTRICTED FUNDS Balance bought fon¥ard In¢ome Expgndltur• Balance carried fopward 2021 Scholarship fund Con$tru¢tion projects fvnd Eady Children Development Turnaini Trade and Taknt Centr¢ 4.618 1.487 4,618 1,487 1,400 1.400 40.000 140.OCKII 6.105 41,4CK) 140.OCKSI 7,505 Scholarship fvnd wag prov#led for t￿ sponsorship of certw'n thihjren %Mthin the Tumaini Senior Primary Schoc4. Construction projects fund represents donabons receNed lo fvnd building projects. The fvnds have been used for the vrAunteer hou¥e and nursery. The tsalan￿ camed forward wll be used for Surtable projects in the lulure. H•alth Clinie fund was provided by T J M•y•r FouThJation ￿ lund ath"vth"es ol thè dinic. Tumaini Trade and Taknt Centre funding was provi¢Jed by TJ Meyer to aid the establishment ol the vocational training centre for young adults and graduates from Tunaim Senior School. 2020 Balanc• l)ought fornard Incorne ExpendKur• Balance Cathed forward Scholarship lund Construction prqects lund Health Clini 7.2 17.314 10.224 12.6721 117.3271 110.2241 4,618 1.487 1.SCX) 34,828 1,5CQ 130,2231 6,105 18 PEPO LA TUMAINI IA Company Limited by Guarnntsa) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 ANALYSIS OF NET ASSETS 8EtWEEN TOTAL FUNOS 2021 Unrestricted fund5 Restricted fund5 Total 2021 CUr￿n1 assets Current liabilrties 52.205 138.wl 7,505 60.010 138.0601 14.445 7.505 21.950 2020 Unr8stsicted funds Restrfcted fund$ Total 2020 Current assets Current Iiabilrt￿s 68.465 12,9501 6,105 74.570 12.9SOI 65.515 6,105 71.620 10. SHARE CAPITAL The eompany is Iimrted by guarante* and has no 8haf• wital. Th• liability of its m•mbers Is limrted to £1 per member. 11. RELATED PARTY TRANSACTIONS Ouring the y88r, the chanty maje donations 01£78.88512020". £51.4471 to Turnaini Educati￿ Tru51 Kenya, Charity registered in Kenya a sisterchanty to Pepo La Tumaini. r¢latsto Ihe provi¥ion Of¢du￿tiOnal $ervice5 and toward5 funding construction project5. aee note 3. During the year the charrty paKI consultancy fees ol É18.000 12020. £18.0001 to Sarah Kmger. a Trustee and Dimctor, in r•spad oi ècting as primary Irdison bewn t￿ thAnty and L8 Tumaini Community Programme. The chanty paid £3.00012020' £nill to Sarah Kwger. a Trustee arbj 01￿ClOr. forwork on developing and the charity's websrte. A travel allowance has been provided lo Sarah Kw9er. a Tw¥tee and Director. to cover costs of attending meetings and arnounted to £Thil12020.. £2.4901. The tharity received donations totall'ng £nil12020.. £10,(￿) frcffl Maria Teresa Heuze. a Trustee of the eharrty. 19