Friends of Marsabit
Annual Report of the Trustees and Statement of Financial Activities
for the Year Ended 31 December 2023
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 2023 – 31 December 2023 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
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
2023 was the tenth full year for the Friends of Marsabit (hereafter the Friends), and the trustees met four times in the year, still on zoom, to enable our Kenyan trustee to attend. 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 2023, we invited the Bishop and his wife to visit Kenya for 3 weeks in June. They visited 7 supporting churches, met with the Bishop of Chelmsford and her team (Chelmsford is our main supporting Diocese) and visited other major meetings. They brought up to date news of the situation in N. Kenya, and of the various projects, with which we are involved. Following the end of the drought, food insecurity has been reduced, but general security remains a concern. Nevertheless, development has continued to flourish
Our Chair attended a major conference in East Africa, where he met the Bishop of Marsabit, and other Kenyan and international church leaders, and was able to discuss development possibilities.
Trustee funds raised in 2023 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 grants towards famine relief, the purchase of a motorcycle, the major repairs of the water bowser, the training of clergy and young people, and the support of the new secondary schools.
Our four newsletters have kept Friends informed of activities in Marsabit and aware of the challenges faced by the people in the area. We have also circulated the newsletters produced by the Diocese, the Voice of Hope, to our Friends
Financial review
£51640 was received during 2023 (2022: £52321). We gave grants totalling £54165 (2022: £52750). The Trust entered 2023 with funds carried forward of £7285 (2022 £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 December 2023
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 Total income Resources used Cost of generating funds Cost of generating voluntary income Charitable activities Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated One Off Designated Gifts Restricted Development Projects Epping Girl's School Medical Costs Relief and Humanitarian Provision Salaries Diocesan School Fees Training and Education |
30,142 21,498 — 51,640 51,753 — — — — 568 |
| 30,142 21,498 — 51,640 52,321 2,205 — — 2,205 — 530 — — 530 230 25,934 28,231 — 54,165 52,750 |
|
| 28,670 28,231 — 56,902 52,980 |
|
| 1,471 (6,733) — (5,261) (659) — 308 — 308 9,860 (238) (70) — (308) (9,860) |
|
| 1,233 (6,495) — (5,261) (659) |
|
| 2,632 9,915 — 12,547 13,206 |
|
| 3,865 3,420 — 7,285 12,547 3,865 — — 3,865 2,692 — — — — (60) — 62 — 62 62 — — — — 70 — 125 — 125 1,587 — 50 — 50 — — 532 — 532 4,537 — 0 — 0 583 — 1,825 — 1,825 1,750 — 825 — 825 1,325 |
Page 2
Balance sheet
| Total funds Prior year funds |
|
|---|---|
| Current assets Debtors Cash at bank and in hand Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted General fund Designated One Off Designated Gifts Restricted Chelmsford School Fees Salaries Diocesan Training and Education Development Projects Epping Evangelist Girl's School Medical Costs MotorBikes New Churches Relief and Humanitarian Provision Funds of the church |
1,943 2,812 5,342 9,734 |
| 7,285 12,547 |
|
| 7,285 12,547 |
|
| 7,285 12,547 |
|
| 7,285 12,547 3,865 2,692 — (60) — — 1,825 1,750 0 583 825 1,325 62 62 — 70 — — 125 1,587 50 — — — — — 532 4,537 |
|
| 7,285 12,547 |
Page 3
Statement of assets and liabilities
| This year Last year |
|
|---|---|
| Cash at bank and in hand Reliance Bank Current Account Development Projects (Restricted) - Epping (Restricted) - Girl's School (Restricted) - Medical Costs (Restricted) - One Off Designated Gifts (Designated) - Relief and Humanitarian Provision (Restricted) - Salaries Diocesan (Restricted) - School Fees (Restricted) - Training and Education (Restricted) - General fund (Unrestricted) - Total for Cash at bank and in hand Debtors Accounts Receivable Girl's School (Restricted) - Medical Costs (Restricted) - Relief and Humanitarian Provision (Restricted) - School Fees (Restricted) - Training and Education (Restricted) - General fund (Unrestricted) - Total for Debtors Grand total |
62 62 — 70 — 1,587 50 (50) — (60) 532 4,004 0 583 1,510 1,156 (225) 50 3,411 2,330 |
| 5,342 9,734 |
|
| 5,342 9,734 125 — — 50 — 532 315 594 1,050 1,275 453 361 |
|
| 1,943 2,812 |
|
| 7,285 12,547 |
Page 4
Fund movement by type
| Opening Incoming Outgoing Transfers Gains/losses Journals Closing | |
|---|---|
| Chelmsford - Chelmsford Restricted Sub-total for Chelmsford 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 |
— 6,270 6,270 — — — — |
| — 6,270 6,270 — — — — 62 — — — — — 62 |
|
| 62 — — — — — 62 70 — — (70) — — — |
|
| 70 — — (70) — — — — — — — — — — |
|
| — — — — — — — 1,587 627 2,090 — — — 125 |
|
| 1,587 627 2,090 — — — 125 — 175 125 — — — 50 |
|
| — 175 125 — — — 50 — — — — — — — |
|
| — — — — — — — — 3,000 3,000 — — — — |
|
| — 3,000 3,000 — — — — — — — — — — — |
|
| — — — — — — — (60) 3,498 3,438 — — — — |
|
| (60) 3,498 3,438 — — — — 4,537 4,757 9,000 238 — — 532 |
|
| 4,537 4,757 9,000 238 — — 532 1,750 1,802 1,727 — — — 1,825 |
|
| 1,750 1,802 1,727 — — — 1,825 583 2,166 2,819 70 — — 0 |
|
| 583 2,166 2,819 70 — — 0 1,325 2,700 3,200 — — — 825 |
|
| 1,325 2,700 3,200 — — — 825 2,692 26,644 25,232 (238) — — 3,865 |
|
| 2,692 26,644 25,232 (238) — — 3,865 |
|
| 12,547 51,640 56,902 — — — 7,285 |
Page 5
Analysis of income and expenditure
| Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Incoming resources from generated funds - Voluntary income Donations 22,210 3,498 20,505 — 46,213 43,651 Gift Aid 4,434 — 992 — 5,426 8,101 Total 26,644 3,498 21,498 — 51,640 51,753 Incoming resources from generated funds - Activities for generating funds Bead Sales — — — — — 568 Total — — — — — 568 |
Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Incoming resources from generated funds - Voluntary income Donations 22,210 3,498 20,505 — 46,213 43,651 Gift Aid 4,434 — 992 — 5,426 8,101 Total 26,644 3,498 21,498 — 51,640 51,753 Incoming resources from generated funds - Activities for generating funds Bead Sales — — — — — 568 Total — — — — — 568 |
|---|---|
| — — — — — 568 |
|
| INCOME TOTAL | 26,644 3,498 21,498 — 51,640 52,321 |
| EXPENDITURE Cost of generating funds Visits from Marsabit 2,205 — — — 2,205 — Total 2,205 — — — 2,205 — Cost of generating funds - Cost of generating voluntary income Administration Expenses 230 — — — 230 230 Trustee Expenses 300 — — — 300 — Total 530 — — — 530 230 Charitable activities Contribution to Diocesan General Account 21,516 3,138 17,371 — 42,025 29,252 Contribution to Diocesan Development Acc 840 300 10,860 — 12,000 23,378 Bank Charges 140 — — — 140 120 Total 22,496 3,438 28,231 — 54,165 52,750 |
2,205 — — — 2,205 — |
| 530 — — — 530 230 21,516 3,138 17,371 — 42,025 29,252 840 300 10,860 — 12,000 23,378 140 — — — 140 120 |
|
| 22,496 3,438 28,231 — 54,165 52,750 |
|
| EXPENDITURE TOTAL | 25,232 3,438 28,231 — 56,902 52,980 |
| GRAND TOTAL | 1,411 60 (6,733) — (5,261) (659) |
Page 6
Independent examiners’ report to the Trustees of Friends of Marsabit
I report on the accounts for the year ended 31 December 2023.
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
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.
Nigel Harris BA (Hons) CTA ATT
Accountant & Chartered Tax Adviser
Burton Sweet Cooper House Lower Charlton Estate Shepton Mallet
17 May 2024
Somerset BA4 5QE