## **Friends of Marsabit Annual Report of the Trustees and Statement of Financial Activities**
## **for the Year Ended 31 December 2020**
UK Patron: Rt Revd Stephen Cottrell, Bishop of Chelmsford
## **Administrative Information**
Friends of Marsabit is a Charitable Trust, registered with the Charity Commission on 10th October 2016. The charity number is 1169552. It is also regarded as a charity by HMRC for gift aid purposes.
## **The correspondence address is:**
55 Copthall Road East, Ickenham, UB10 8SE
## **Trustees who have served between 1 January 2020 – 31 December 2020 are:**
Revd Lee Batson Mr Phil Gray _Treasurer_ Rt Revd Rob Martin _Chair_ Mrs Sue Martin Ven. Ruth Patten _(elected 2020)_ Mrs Elisabeth Wadland _Secretary_
## **Structure, governance and management**
Trustees are appointed according to the terms of the constitution. Trustees meet at least twice a year.
## **Objectives and activities**
The objects of the charity (‘the objects’) are:
1. To advance the Christian religion in the Anglican Diocese of Marsabit in Kenya or such areas of Kenya that shall include the area now comprised in the said Diocese by such means as the Trustees may determine, in particular through the provision of grants or other assets.
2. To support local communities within the said Diocese or areas covered by the present Diocesan boundaries to facilitate their survival, education, health, social and spiritual welfare or economic wellbeing.
3. To promote a wider understanding of the problems facing the peoples of Northern Kenya in relation to environmental degradation, climate change, interethnic tensions, traditional practices etc.
The Friends of Marsabit seeks to meet these objects by encouraging individuals and organisations to make financial contributions for the general work of the Diocese of Marsabit, or to respond to individual appeals as they are made. We write regular newsletters to over 400 supporters, visit local UK churches, travel to Kenya and seek to bring someone from Kenya to UK each year
## **Review of the year**
2020 was the seventh full year for the Friends of Marsabit (hereafter the Friends), and the trustees met three times in the year, the latter two times on zoom. Our new Trustee, Ven. Ruth Patten joined us from our first 2020 meeting in March. Bishop Qampicha was able to join us by zoom for our June meeting. The database, enabling better communication with those who support the Trust’s work, is deemed to be consistent with the requirements of Data Protection Regulations.
During 2020, Kenya was on the red list of countries, so it was impossible for visits to happen between Kenya and UK. It also forced the postponement of a visit by Marsabit
_Page 1_
supporters from 2020 to 2021 or beyond. But we kept in regular contact with Bishop Qampicha via FaceTime. Particular challenges were Covid restrictions, locusts, lack of rain and insecurity.
Trustee funds raised in 2020 were used to fund a number of development projects designed to improve the livelihoods of the peoples of Marsabit, and also enable the Diocese to become more self-sufficient. Trustees approved the transfer of funds not just to support the general running of the Diocese but made a special appeal to support Diocesan workers through the pandemic, as a sort of furlough scheme, which raised £44840. We also provided support for buying motorcycles, training of church workers, youth conferences and school fees; and to assist with the building of permanent churches across the Diocese. Our four newsletters have kept Friends informed of activities in Marsabit and aware of the challenges faced by the people in the area.
## **Financial review**
£85560 was received during 2020 (£68662 in 2019). We gave grants totalling £79560. The Trust entered 2021 with £25,319 in the bank and accounts receivable of £982. We are slowly increasing the number of people giving by Standing Order.
## **Reserves policy**
There is no need for the Trustees to keep any money in reserve as there are no ongoing financial commitments for the charity.
_Page 2_
## _**Independent examiners’ report to the Trustees of Friends of Marsabit**_
I report on the accounts for the year ended 31 December 2020.
## _Respective responsibilities of trustees and examiner_
The trustees, are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts (under section 145 of the 2011 Act);
- to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## _Basis of independent examiners’ report_
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
## _Independent examiners’ statement_
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with s130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
- have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
_Page 3_
**Nigel Harris BA (Hons) CTA ATT** Accountant & Chartered Tax Adviser
4 May 2021
Burton Sweet
Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE
## **Statement of Financial Activities**
|**Unrestricted RestrictedEndowment**
**Total Prior year**
**funds**
**funds**
**funds**
**fundstotal funds**|**Unrestricted RestrictedEndowment**
**Total Prior year**
**funds**
**funds**
**funds**
**fundstotal funds**|
|---|---|
|**Incoming resources**||
|Incoming resources from generated funds|—
—
—
—
14|
|Voluntary income|17,832
67,728
—
85,560
67,461|
|Activities for generating funds|—
—
—
—
1,186|
|**Total income**|**17,832**
**67,728**
**—**
**85,560**
**68,662**|
|||
|**Resources used**||
|Cost of generating funds|—
—
—
—
1,301|
|Charitable activities|16,506
63,124
—
79,630
56,725|
|**Total expenditure**|**16,506**
**63,124**
**—**
**79,630**
**58,026**|
|||
|**Net income / (expenditure) resources**
**before transfer**|**1,325**
**4,604**
**—**
**5,930**
**10,636**|
|||
|**Transfers**||
|Gross transfers between funds - in|—
480
—
480
5,168|
|Gross transfers between funds - out|—
(480)
—
(480)
(5,168)|
|**Other recognised gains / losses**||
|**Net movement in funds**|**1,325**
**4,604**
**—**
**5,930**
**10,636**|
|||
|**Total funds brought forward**|**20,001**
**771**
**—**
**20,773**
**10,136**|
|||
|**Total funds carried forward**|**21,327**
**5,376**
**—**
**26,703**
**20,773**|
|||
|**Represented by**||
|||
|**Unrestricted**||
|General fund|18,327
—
—
18,327
19,401|
|||
|**Designated**||
|Misc|3,000
—
—
3,000
600|
|||
|**Restricted**||
|Covid 19 Appeal|—
3,840
—
3,840
—|
|Development Projects|—
62
—
62
0|
|Epping|—
500
—
500
160|
|Relief and Humanitarian Provision|—
0
—
0
0|
|Salaries Diocesan|—
311
—
311
366|
|School Fees|—
663
—
663
246|
|||
_Page 4_
## **Balance sheet**
||**Total funds Prior year funds**|
|---|---|
|||
|**Current assets**||
|Stocks and work in progress|402
402|
|Debtors|982
3,056|
|Cash at bank and in hand|25,319
17,314|
||**26,703**
**20,773**|
|||
|**Net current assets less current liabilities**|**26,703**
**20,773**|
|||
|**Total assets less current liabilities**|**26,703**
**20,773**|
|||
|**Total net assets less liabilities**|**26,703**
**20,773**|
|||
|**Represented by**||
|||
|**Unrestricted**||
|General fund|18,327
19,401|
|||
|**Designated**||
|Misc
|3,000
600|
|One Of Designated Gifts|—
—|
|||
|**Restricted**||
|Bishop's Cost|—
—|
|MotorBikes|—
—|
|New Churches|—
—|
|Ololokwe Climb|—
—|
|Relief and Humanitarian Provision|0
0|
|School Fees|663
246|
|Salaries Diocesan|311
366|
|Training and Education|—
—|
|Boreham Fund|—
—|
|Chelmsford|—
—|
|Covid 19 Appeal|3,840
—|
|Deleted|—
—|
|Development Projects|62
0|
|Epping|500
160|
|Evangelist|—
—|
|Medical Costs|—
—|
|||
|**Funds of the church**|**26,703**
**20,773**|
|||
## **Statement of assets and liabilities**
||**Thisyear**
**Lastyear**|
|---|---|
|**Cash at bank and in hand**||
|**Reliance Bank Current Account**||
|Covid 19 Appeal (Restricted) -|3,840
—|
|Development Projects (Restricted) -|62
0|
|Epping (Restricted) -|500
160|
|Misc (Designated) -|3,000
600|
|Relief and Humanitarian Provision (Restricted) -|0
0|
|Salaries Diocesan (Restricted) -|311
366|
|School Fees (Restricted) -|663
246|
|General fund (Unrestricted) -|16,942
15,942|
||**25,319**
**17,314**|
|||
|**Total for Cash at bank and in hand**|**25,319**
**17,314**|
|||
|**Debtors**||
_Page 5_
|**Accounts Receivable**||
|---|---|
|General fund (Unrestricted) -|982
3,056|
||**982**
**3,056**|
|||
|**Total for Debtors**|**982**
**3,056**|
|||
|**Stocks and work in progress**||
|**Stock of Beads**||
|General fund (Unrestricted) -|402
402|
|||
|**Total for Stocks and work in progress**|**402**
**402**|
|||
|**Grand total**|**26,703**
**20,773**|
|||
## **Fund movement by type**
||**Opening Incoming Outgoing TransfersGains/losses Closing**|
|---|---|
|**BishopCost - Bishop's Cost**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for BishopCost**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Boreham - Boreham Fund**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for Boreham**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Chelmsford - Chelmsford**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for Chelmsford**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Covid - Covid 19 Appeal**||
|Restricted|—
44,840
41,000
—
—
3,840|
|**Sub-total for Covid**|**—**
**44,840**
**41,000**
**—**
**—**
**3,840**|
|||
|**Del - Deleted**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for Del**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Developmnt - Development Projects**||
|Restricted|0
5,705
5,643
—
—
62|
|**Sub-total for Developmnt**|**0**
**5,705**
**5,643**
**—**
**—**
**62**|
|||
|**Epping - Epping**||
|Restricted|160
820
—
(480)
—
500|
|**Sub-total for Epping**|**160**
**820**
**—**
**(480)**
**—**
**500**|
|||
|**Evangelist - Evangelist**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for Evangelist**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Medical - Medical Costs**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for Medical**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Misc - Misc**||
|Designated|600
2,400
—
—
—
3,000|
|**Sub-total for Misc**|**600**
**2,400**
**—**
**—**
**—**
**3,000**|
|||
|**Motorbikes - MotorBikes**||
|Restricted|—
14,000
14,000
—
—
—|
|**Sub-total for Motorbikes**|**—**
**14,000**
**14,000**
**—**
**—**
**—**|
|||
|**NewChurch - New Churches**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for NewChurch**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Ololokwe - Ololokwe Climb**||
|Restricted|—
—
—
—
—
—|
_Page 6_
|**Sub-total for Ololokwe**|**—**
**—**
**—**
**—**
**—**
**—**|
|---|---|
|||
|**OneOf - One Of Designated G**||
|
Designated|—
—
—
—
—
—|
|**Sub-total for OneOf**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Relief - Relief and Humanitar**||
|Restricted|0
—
—
—
—
0|
|**Sub-total for Relief**|**0**
**—**
**—**
**—**
**—**
**0**|
|||
|**SCHFEES - School Fees**||
|Restricted|246
1,061
644
—
—
663|
|**Sub-total for SCHFEES**|**246**
**1,061**
**644**
**—**
**—**
**663**|
|||
|**Salaries - Salaries Diocesan**||
|Restricted|366
1,102
1,637
480
—
311|
|**Sub-total for Salaries**|**366**
**1,102**
**1,637**
**480**
**—**
**311**|
|||
|**Training - Training and Educati**||
|Restricted|—
200
200
—
—
—|
|**Sub-total for Training**|**—**
**200**
**200**
**—**
**—**
**—**|
|||
|**General - General fund**||
|Unrestricted|19,401
15,432
16,506
—
—
18,327|
|**Sub-total for General**|**19,401**
**15,432**
**16,506**
**—**
**—**
**18,327**|
|||
|**Grand total**|**20,773**
**85,560**
**79,630**
**—**
**—**
**26,703**|
|||
## **Analysis of income and expenditure**
||||
|---|---|---|
|||—
—
—
—
—
1,186|
||Total|—
—
—
—
—
1,186|
||**INCOME TOTAL**|15,432
2,400
67,728
—
85,560
68,662|
_Page 7_
## **EXPENDITURE**
## **Cost of generating funds**
|**Cost of generating funds**||
|---|---|
|Beads Sales
Total
**Charitable activities**
Contribution to Diocesan General
Account
Contribution to Diocesan
Development Acc
Bank Charges|—
—
—
—
—
1,301|
||—
—
—
—
—
1,301
15,200
—
48,480
—
63,680
21,992
1,122
—
14,644
—
15,766
34,542|
||184
—
—
—
184
190|
|Total|16,506
—
63,124
—
79,630
56,725|
|**EXPENDITURE TOTAL**|16,506
—
63,124
—
79,630
58,026|
|||
|**GRAND TOTAL**|(1,074)
2,400
4,604
—
5,930
10,636|
_Page 8_