## **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:
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, 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 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:
- 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.
## **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