Friends of Marsabit
Annual Report of the Trustees and Statement of Financial Activities
for the Year Ended 31 December 2022
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 2022 – 31 December 2022 are:
Revd Lee Batson Mr Phil Gray Treasurer Rt Revd Rob Martin Chair Mrs Sue Martin Ven. Ruth Patten Mrs Elisabeth Wadland Secretary Ven. Alex Cendi (Appointed January 2022)
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:
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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, through the provision of grants or other assets.
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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.
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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 whenever possible
Review of the year
2022 was the ninth full year for the Friends of Marsabit (hereafter the Friends), and the trustees met four times in the year, always on zoom, because of varying Covid threats. The Trustees had asked Ven Alex Cendi, an archdeacon who lives in Kenya and knows the Diocese of Marsabit well, to be a trustee and bring a special Kenyan perspective to our deliberations. He joined us from our first meeting in January 2022. Our Chair attended an online seminar on the latest changes to the Charities Act. 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 2022, overseas travel was possible once again, and two trustees visited Kenya and travelled around Marsabit. They were able to see various projects the Friends had supported, including possible sites for a new Girls’ High School, for which a substantial grant to buy land had been sent, as well as the growing Boys High School. Regular contact was kept with Bishop Qampicha via FaceTime, and he joined us for one Trustee meeting online. The main challenges remain the ongoing severe drought and resultant insecurity.
Trustee funds raised in 2022 were used to fund several development projects designed to improve the livelihoods of the peoples of Marsabit, and enable the Diocese to become more self-sufficient. Trustees approved the transfer of funds mainly to support the general running of the Diocese. However, we made other development grants, including a further grant of £5000 towards the new Girls High School; funds towards the expanding Boys High School and to train clergy and young people; and funds towards famine relief. 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
£52321 was received during 2022 (2021: £52980). We gave grants totalling £52750 (2021: £88699). The Trust entered 2023 with funds carried forward of £12,547.
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.
Friends of Marsabit
End of Year Financial Statements
Year ending 31 December 2022
Page 1
Statement of Financial Activities
| Unrestricted Restricted Endowment Total Prior year funds funds funds funds total funds |
|
|---|---|
| Incoming resources Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Total income Resources used Cost of generating funds Cost of generating voluntary income Charitable activities Total expenditure Gains / losses on investment assets Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated Misc One Off Designated Gifts Restricted Bishop's Cost Boreham Fund Chelmsford Covid 19 Appeal Development Projects Epping Evangelist Girl's School Medical Costs MotorBikes New Churches Relief and Humanitarian Provision Salaries Diocesan School Fees Training and Education |
— — — — — £29,746 £22,007 — £51,753 £74,615 £568 — — £568 £587 — — — — — |
| £30,314 £22,007 — £52,321 £75,202 — — — — £402 £230 — — £230 £230 £35,388 £17,362 — £52,750 £88,066 |
|
| £35,618 £17,362 — £52,980 £88,699 — — — — — |
|
| (£5,304) £4,645 — (£659) (£13,496) £8,315 £1,545 — £9,860 £29,590 (£8,625) (£1,235) — (£9,860) (£29,590) — — — — — |
|
| (£5,614) £4,955 — (£659) (£13,496) |
|
| £8,246 £4,960 — £13,206 £26,703 |
|
| £2,632 £9,915 — £12,547 £13,206 £2,692 — — £2,692 £5,246 — — — — £3,000 (£60) — — (£60) — — — — — — — — — — — — — — — — — — — — — — £62 — £62 £262 — £70 — £70 £120 — — — — — — £1,587 — £1,587 £337 — — — — — — — — — — — — — — — — £4,537 — £4,537 £0 — £583 — £583 £648 — £1,750 — £1,750 £268 — £1,325 — £1,325 £3,325 |
Page 2
Balance sheet
| Class and code Description |
This year Last year |
|---|---|
| Current assets 3001 Reliance Bank Current Account Z05 Accounts Receivable Z06 Stock of Beads Total Current assets Reserves Excess / (deficit) to date Starting balances Total Reserves Represented by funds Unrestricted Designated Restricted Endowment Total |
£9,734 £11,361 £2,812 £1,845 — — |
| £12,547 £13,206 (£659) (£13,496) £13,206 £26,703 |
|
| £12,547 £13,206 £2,692 £5,246 (£60) £3,000 £9,915 £4,960 — — |
|
| £12,547 £13,206 |
Statement of assets and liabilities
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Current assets - Cash at bank and in hand Reliance Bank Current Account - Totals Current assets - Debtors Accounts Receivable - Totals Grand total |
£2,330 (£60) £7,463 — £9,734 £11,361 |
| £2,330 (£60) £7,463 — £9,734 £11,361 £361 — £2,451 — £2,812 £1,845 |
|
| £361 — £2,451 — £2,812 £1,845 |
|
| £2,692 (£60) £9,915 — £12,547 £13,206 |
Fund movement by type
| Opening Incoming Outgoing Transfers Gains/losses Journals 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 Sub-total for Covid |
— — — — — — — |
| — — — — — — — — — — — — — — |
|
| — — — — — — — — — — — — — — |
|
| — — — — — — — — — — — — — — |
|
| — — — — — — — |
Page 3
| Developmnt - Development Projects Restricted Sub-total for Developmnt Epping - Epping Restricted Sub-total for Epping Evangelist - Evangelist Restricted Sub-total for Evangelist Girls - Girl's School Restricted Sub-total for Girls Medical - Medical Costs Restricted Sub-total for Medical Misc - Misc Designated Sub-total for Misc Motorbikes - MotorBikes Restricted Sub-total for Motorbikes NewChurch - New Churches Restricted Sub-total for NewChurch OneOff - One Off Designated G Designated Sub-total for OneOff Relief - Relief and Humanitar Restricted Sub-total for Relief SCHFEES - School Fees Restricted Sub-total for SCHFEES Salaries - Salaries Diocesan Restricted Sub-total for Salaries Training - Training and Educati Restricted Sub-total for Training General - General fund Unrestricted Sub-total for General Grand total |
£262 — £200 — — — £62 |
|---|---|
| £262 — £200 — — — £62 £120 £370 — (£420) — — £70 |
|
| £120 £370 — (£420) — — £70 — — — — — — — |
|
| — — — — — — — £337 £6,250 £5,000 — — — £1,587 |
|
| £337 £6,250 £5,000 — — — £1,587 — £400 £400 — — — — |
|
| — £400 £400 — — — — £3,000 — — (£3,000) — — — |
|
| £3,000 — — (£3,000) — — — — £1,042 £1,042 — — — — |
|
| — £1,042 £1,042 — — — — — — — — — — — |
|
| — — — — — — — — £4,115 £8,675 £4,500 — — (£60) |
|
| — £4,115 £8,675 £4,500 — — (£60) £0 £6,037 £1,500 — — — £4,537 |
|
| £0 £6,037 £1,500 — — — £4,537 £268 £3,533 £1,986 (£65) — — £1,750 |
|
| £268 £3,533 £1,986 (£65) — — £1,750 £648 £1,749 £2,234 £420 — — £583 |
|
| £648 £1,749 £2,234 £420 — — £583 £3,325 £2,625 £5,000 £375 — — £1,325 |
|
| £3,325 £2,625 £5,000 £375 — — £1,325 £5,246 £26,199 £26,943 (£1,810) — — £2,692 |
|
| £5,246 £26,199 £26,943 (£1,810) — — £2,692 |
|
| £13,206 £52,321 £52,980 — — — £12,547 |
Analysis of income and expenditure
Total
Page 4
| Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Incoming resources from generated funds 1007 - Cards Sales — — — — — — Total — — — — — — Incoming resources from generated funds - Voluntary income 1001 - Donations £21,313 £3,340 £18,998 — £43,651 £64,552 1002 - Grants — — — — — — 1003 - Legacies — — — — — — 1005 - Gift Aid £4,317 £775 £3,009 — £8,101 £10,063 Total £25,631 £4,115 £22,007 — £51,753 £74,615 Incoming resources from generated funds - Activities for generating funds 1006 - Bead Sales £568 — — — £568 £587 Total £568 — — — £568 £587 Incoming resources from generated funds - Investment income 1004 - Interest Received — — — — — — Total — — — — — — |
Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Incoming resources from generated funds 1007 - Cards Sales — — — — — — Total — — — — — — Incoming resources from generated funds - Voluntary income 1001 - Donations £21,313 £3,340 £18,998 — £43,651 £64,552 1002 - Grants — — — — — — 1003 - Legacies — — — — — — 1005 - Gift Aid £4,317 £775 £3,009 — £8,101 £10,063 Total £25,631 £4,115 £22,007 — £51,753 £74,615 Incoming resources from generated funds - Activities for generating funds 1006 - Bead Sales £568 — — — £568 £587 Total £568 — — — £568 £587 Incoming resources from generated funds - Investment income 1004 - Interest Received — — — — — — Total — — — — — — |
|---|---|
| — — — — — — |
|
| INCOME TOTAL | £26,199 £4,115 £22,007 — £52,321 £75,202 |
| EXPENDITURE Cost of generating funds 2007 - Beads Sales — — — — — £402 Total — — — — — £402 Cost of generating funds - Cost of generating voluntary income 2003 - Administration Expenses £230 — — — £230 £230 2004 - Trustee Expenses — — — — — — Total £230 — — — £230 £230 Charitable activities 2001 - Contribution to Diocesan General Account £26,593 £300 £2,359 — £29,252 £37,402 2002 - Contribution to Diocesan Development Acc — £8,375 £15,003 — £23,378 £50,536 2005 - Bank Charges £120 — — — £120 £128 2006 - Contribution to Bishop Rob for School Fe — — — — — — Total £26,713 £8,675 £17,362 — £52,750 £88,066 |
— — — — — £402 |
| £230 — — — £230 £230 £26,593 £300 £2,359 — £29,252 £37,402 — £8,375 £15,003 — £23,378 £50,536 £120 — — — £120 £128 — — — — — — |
|
| £26,713 £8,675 £17,362 — £52,750 £88,066 |
|
| EXPENDITURE TOTAL | £26,943 £8,675 £17,362 — £52,980 £88,699 |
| GRAND TOTAL | (£744) (£4,560) £4,645 — (£659) (£13,496) |
Page 5
Page 6
Independent examiners’ report to the Trustees of Friends of Marsabit
I report on the accounts for the year ended 31 December 2022.
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:
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examine the accounts (under section 145 of the 2011 Act);
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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
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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:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with s130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
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have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Nigel Harris BA (Hons) CTA ATT
Accountant & Chartered Tax Adviser
26 April 2023
Burton Sweet Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE