## **Friends of Marsabit**
## **End of Year Report and Financial Statements**
## **Year ending 31[st] December 2021**
_Page 1_
## • **Annual Report of the Trustees and Statement of Financial Activities for the Year Ended 31 December 2021**
UK Patron: Rt Revd Stephen Cottrell, Archbishop of York
## **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**
2021 was the eighth full year for the Friends of Marsabit (hereafter the Friends), and the trustees met three times in the year, always on zoom, because of varying Covid threats. 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 2021, overseas travel remained problematic, so no visits were made to Kenya by any trustee nor from Kenya by any Diocesan representative. The postponed visit by Marsabit supporters has now been cancelled, but will be reconsidered in the future.
_Page 2_
Regular contact was however kept with Bishop Qampicha via FaceTime. Particular challenges remain a severe drought and insecurity.
Trustee funds raised in 2021 were used to fund several 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 mainly to support the general running of the Diocese. However, 2021 was the 10[th] anniversary of the inauguration of the Diocese, so we made a special appeal, raising £21000 to help buy land to start a new Girls High School. We also provided support towards a school classroom, training of church workers, youth conferences and school fees. 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**
£75202 was received during 2021 (2020: £85560). We gave grants totalling £88699 (2020: £79630). The Trust entered 2022 with funds carried forward of £13,206.
## **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 3_
Independenl examlnorg. report to tho Trust of Frlond¥ of Marsabll
I report on the ac(x)unts year 31 Decemb8r 2021.
Respedive r&w&bilities of tnisteas and examiner
The trustees. are resp)nslble for the preparthn of the •)xunts.
L*arlty's trustees ¢crf)sider that an audit is not r4uired for this year {under the
Ch8ribes Act 2011 (the 2011 Ad)) that an irKlepwwJenl examination 1$
It Is my re¥>onslbllty to:
examlne the accx)unts {uth seckn 145 of the 2011 Art).
to follN the pr[aules18fjd down in the General Directbns
glven by the Charty Conunlsslows (under saclion 14qSXb) of
th8 2011 Act)," aThJ
88&s ofindependent examin&ts'TrMyt
My examination was cated (xrt ao>ydafKY the Gener81 Directions
given by Ihe Charity ComrnissK)ner5. An examination indudes a review of th8
aL7)wnting rwds kept by tr* chaiity arKI a o)mparison of the accounts
esented with trth)se rtr%rd$. It also indudes ry)nstderation of any unusual
Ilems or dlsclosures in the a¢x¥)unts. and the geeking of explanations from you
as trustees concerning any such matter5. The wc#%dures Ulertaken do not
0de all the eviden that t¢ rewirgj in an audit aTrJ. consequently,
I do r1 ewess an alt opinK)n on th8 viww given by the 8nts.
independent 9xarnine, st8tam8nt
In o)nn8ction with my 8xamin8tion. no matter has Ctme to my attention:
(1 > which gNes me reasonabkry cause to beli8ve thaL in any matsrial
resFrf( the requirements:
to keep ac¥x)unting rdS in acixxdarK% With $130 of the 2011
ACL" arKI
aThJ to coMY with th8 xcountTrng requirements of th8 2011 Act
have t been m8t; or
(2) to which. in my opinK)n. attention slxwkl be drawn in ordor to enab18 a
proper under5tandirvJ of the arjxunts to b8 reach.
Nlpl Harrls BA {Hons) CTA A
A¢(ntant & Tax fvthry
Burton
Cooper Hous8
L(Aver Charlton Estste
Shepton Mallet
Somerset BA4
13 May 2022
SQE
Page 4
## **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|—
—
—
—
—|
|Voluntary income|39,444
35,171
—
74,615
85,560|
|Activities for generating funds|587
—
—
587
—|
|Investment income|—
—
—
—
—|
|**Total income**|**40,031**
**35,171**
**—**
**75,202**
**85,560**|
|||
|**Resources used**||
|Cost of generating funds|402
—
—
402
—|
|Cost of generating voluntary income|230
—
—
230
—|
|Charitable activities|27,089
60,977
—
88,066
79,630|
|**Total expenditure**|**27,721**
**60,977**
**—**
**88,699**
**79,630**|
|||
|**Net income / (expenditure) resources**
**before transfer**|**12,309**
**(25,806)**
**—**
**(13,496)**
**5,930**|
|||
|**Transfers**||
|Gross transfers between funds - in|1,610
27,980
—
29,590
480|
|Gross transfers between funds - out|(27,000)
(2,590)
—
(29,590)
(480)|
|**Other recognised gains / losses**||
|Gains / losses on investment assets|—
—
—
—
—|
|Gains on revaluation, fxed assets, charity's
own use|—
—
—
—
—|
|**Net movement in funds**|**(13,080)**
**(416)**
**—**
**(13,496)**
**5,930**|
|||
|**Total funds brought forward**|**21,327**
**5,376**
**—**
**26,703**
**20,773**|
|||
|**Total funds carried forward**|**8,246**
**4,960**
**—**
**13,206**
**26,703**|
|||
|**Represented by**||
|||
|**Unrestricted**||
|General fund|5,246
—
—
5,246
18,327|
|||
|**Designated**||
|Misc|3,000
—
—
3,000
3,000|
|One Of Designated Gifts|—
—
—
—
—|
|||
|**Restricted**||
|Bishop's Cost|—
—
—
—
—|
|Boreham Fund|—
—
—
—
—|
|Chelmsford|—
—
—
—
—|
|Covid 19 Appeal|—
—
—
—
3,840|
|Development Projects|—
262
—
262
62|
|Epping|—
120
—
120
500|
|Evangelist|—
—
—
—
—|
|Girl's School|—
337
—
337
—|
|Medical Costs|—
—
—
—
—|
|MotorBikes|—
—
—
—
—|
|New Churches|—
—
—
—
—|
|Relief and Humanitarian Provision|—
0
—
0
0|
|Salaries Diocesan|—
648
—
648
311|
|School Fees|—
268
—
268
663|
|Training and Education|—
3,325
—
3,325
—|
_Page 5_
## **Balance sheet**
||**Total funds Prioryear funds**|
|---|---|
|||
|**Current assets**||
|Stocks and work in progress|—
402|
|Debtors|1,845
982|
|Cash at bank and in hand|11,361
25,319|
||**13,206**
**26,703**|
|||
|**Net current assets less current liabilities**|**13,206**
**26,703**|
|||
|**Total assets less current liabilities**|**13,206**
**26,703**|
|||
|**Total net assets less liabilities**|**13,206**
**26,703**|
|||
|**Represented by**||
|||
|**Unrestricted**||
|General fund|5,246
18,327|
|||
|**Designated**||
|Misc|3,000
3,000|
|One Of Designated Gifts|—
—|
|||
|**Restricted**||
|Bishop's Cost|—
—|
|MotorBikes|—
—|
|New Churches|—
—|
|Relief and Humanitarian Provision|0
0|
|School Fees|268
663|
|Salaries Diocesan|648
311|
|Training and Education|3,325
—|
|Boreham Fund|—
—|
|Chelmsford|—
—|
|Covid 19 Appeal|—
3,840|
|Development Projects|262
62|
|Epping|120
500|
|Evangelist|—
—|
|Girl's School|337
—|
|Medical Costs|—
—|
|||
|**Funds of the church**|**13,206**
**26,703**|
|||
## **Statement of assets and liabilities**
||**This year**
**Last year**|
|---|---|
|**Cash at bank and in hand**||
|**Reliance Bank Current Account**||
|Covid 19 Appeal (Restricted) -|—
3,840|
|Development Projects (Restricted) -|262
62|
|Epping (Restricted) -|120
500|
|Girl's School (Restricted) -|337
—|
|Misc (Designated) -|3,000
3,000|
|Relief and Humanitarian Provision (Restricted) -|0
0|
|Salaries Diocesan (Restricted) -|648
311|
|School Fees (Restricted) -|203
663|
|Training and Education (Restricted) -|2,575
—|
|General fund (Unrestricted) -|4,215
16,942|
||**11,361**
**25,319**|
|||
|**Total for Cash at bank and in hand**|**11,361**
**25,319**|
|||
|**Debtors**||
|**Accounts Receivable**||
_Page 6_
|School Fees (Restricted) -|65
—|
|---|---|
|Training and Education (Restricted) -|750
—|
|General fund (Unrestricted) -|1,030
982|
||**1,845**
**982**|
|||
|**Total for Debtors**|**1,845**
**982**|
|||
|**Stocks and work in progress**||
|**Stock of Beads**||
|General fund (Unrestricted) -|—
402|
|||
|**Total for Stocks and work in progress**|**—**
**402**|
|||
|**Grand total**|**13,206**
**26,703**|
## **Fund movement by type**
## **Opening Incoming Outgoing TransfersGains/losses Closing**
||**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|3,840
—
3,000
(840)
—
—|
|**Sub-total for Covid**|**3,840**
**—**
**3,000**
**(840)**
**—**
**—**|
|||
|**Developmnt - Development Projects**||
|Restricted|62
8,148
7,949
—
—
262|
|**Sub-total for Developmnt**|**62**
**8,148**
**7,949**
**—**
**—**
**262**|
|||
|**Epping - Epping**||
|Restricted|500
720
—
(1,100)
—
120|
|**Sub-total for Epping**|**500**
**720**
**—**
**(1,100)**
**—**
**120**|
|||
|**Evangelist - Evangelist**||
|Restricted|—
625
625
—
—
—|
|**Sub-total for Evangelist**|**—**
**625**
**625**
**—**
**—**
**—**|
|||
|**Girls - Girl's School**||
|Restricted|—
14,337
21,000
7,000
—
337|
|**Sub-total for Girls**|**—**
**14,337**
**21,000**
**7,000**
**—**
**337**|
|||
|**Medical - Medical Costs**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for Medical**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**Misc - Misc**||
|Designated|3,000
—
—
—
—
3,000|
|**Sub-total for Misc**|**3,000**
**—**
**—**
**—**
**—**
**3,000**|
|||
|**Motorbikes - MotorBikes**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for Motorbikes**|**—**
**—**
**—**
**—**
**—**
**—**|
|||
|**NewChurch - New Churches**||
|Restricted|—
—
—
—
—
—|
|**Sub-total for NewChurch**|**—**
**—**
**—**
**—**
**—**
**—**|
**OneOff - One Off Designated G**
_Page 7_
|Designated|—
17,300
17,300
—
—
—|
|---|---|
|**Sub-total for OneOf**|**—**
**17,300**
**17,300**
**—**
**—**
**—**|
|||
|**Relief - Relief and Humanitar**||
|Restricted|0
—
5,000
5,000
—
0|
|**Sub-total for Relief**|**0**
**—**
**5,000**
**5,000**
**—**
**0**|
|||
|**SCHFEES - School Fees**||
|Restricted|663
1,071
1,466
—
—
268|
|**Sub-total for SCHFEES**|**663**
**1,071**
**1,466**
**—**
**—**
**268**|
|||
|**Salaries - Salaries Diocesan**||
|Restricted|311
1,944
15,937
14,330
—
648|
|**Sub-total for Salaries**|**311**
**1,944**
**15,937**
**14,330**
**—**
**648**|
|||
|**Training - Training and Educati**||
|Restricted|—
8,325
6,000
1,000
—
3,325|
|**Sub-total for Training**|**—**
**8,325**
**6,000**
**1,000**
**—**
**3,325**|
|||
|**General - General fund**||
|Unrestricted|18,327
22,731
10,421
(25,389)
—
5,246|
|**Sub-total for General**|**18,327**
**22,731**
**10,421**
**(25,389)**
**—**
**5,246**|
|||
|**Grand total**|**26,703**
**75,202**
**88,699**
**—**
**—**
**13,206**|
|||
||**Analysis of income and**|**Analysis of income and**|
|---|---|---|
|||—
—
—
—
—
—|
||Total|—
—
—
—
—
—|
||**INCOME TOTAL**|22,731
17,300
35,171
—
75,202
85,560|
_Page 8_
## **EXPENDITURE**
|**EXPENDITURE**||
|---|---|
|**Cost of generating funds**
2007 - Beads Sales
402
—
—
—
402
—
Total
402
—
—
—
402
—
**Cost of generating funds - Cost of generating voluntary income**
2003 - Administration Expenses
230
—
—
—
230
—
2004 - Trustee Expenses
—
—
—
—
—
—
Total
230
—
—
—
230
—
**Charitable activities**
2001 - Contribution to Diocesan
General Account
7,610
550
29,242
—
37,402
63,680
2002 - Contribution to Diocesan
Development Acc
2,050
16,750
31,735
—
50,536
15,766
2005 - Bank Charges
128
—
—
—
128
184
2006 - Contribution to Bishop
Rob for School Fe
—
—
—
—
—
—||
||402
—
—
—
402
—|
||—
—
—
—
—
—|
||230
—
—
—
230
—
7,610
550
29,242
—
37,402
63,680
2,050
16,750
31,735
—
50,536
15,766
128
—
—
—
128
184|
||—
—
—
—
—
—|
|Total|9,789
17,300
60,977
—
88,066
79,630|
|**EXPENDITURE TOTAL**|10,421
17,300
60,977
—
88,699
79,630|
|||
|**GRAND TOTAL**|12,309
—
(25,806)
—
(13,496)
5,930|
_Page 9_