**Trustees Annual Report & Financial Statements for 2022 Registered Charity 1170658**
## Free 2 Be… all that God created you to be
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**FREE 2 BE SPECIAL**
## **Contents**
||Page|
|---|---|
|Contents|2|
|Legal and administrative information.|3-4|
|Trustees Report|5-14|
|Progress and Aims for 2023?|15|
|Independent Examiners Report|16|
|Statement of Financial Activities (SOFA)|17|
|Balance Sheet|18|
|Notes for the accounts|19 - 20|
Fundraising and Sponsorship in the UK is what allows us to change so many lives in Kenya. A BIG, BIG thank you to all who have supported our work during 2022.
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## **Free 2 Be Special**
The Trustees present their annual report and financial statements for the year ending 31st December 2022
## **The Board of Trustees**
David Landon Julia Gorton - resigned 9[th] September 2022 Victoria Landon – resigned 7[th] December 2022 Kate Jergas – Chair John Jergas – Treasurer
## **Charity Details.**
Charity Number **1170658** Governed by CIO Constitution Foundation Model from December 2016
## **Registered Office.**
9 Hampole Drive, Rotherham, South Yorkshire S63 0TZ Tel: 07798 794946 kateandjohn2@hotmail.co.uk
## **Independent Examiner**
Mr Alan Fereday MAAT 14 Rotary Drive Wath on Dearne Rotherham South Yorkshire S63 7FA
**Charity Information:** Free 2 Be Special is a charity registered as a Charitable Incorporated Organisation, incorporated in England and Wales, under the Charities Act of 2011. **Bank:** Barclays, 22-26 St. Peter’s Street, Derby DE1 1SH
## **Objectives of the Charity:**
The objectives of Free 2 Be Special, as set out in the governing document, are as follows:
1. For the public benefit to relieve the needs of adults with learning difficulties by providing financial support; providing financial support for respite care for adults with learning difficulties and or carers or adults with learning difficulties; enabling access to recreational, vocational and or therapeutic activities in the community in the UK; supporting the development of activities in the community for adults with learning difficulties in Shropshire.
2. To advance the education of disabled and disadvantaged orphans, children and adults in schools in rural Western Kenya.
3. To advance the Christian faith.
4. The relief of financial hardship.
5. The relief of unemployment for the public benefit in such ways as thought fit.
6. To relieve sickness and promote health for persons who are suffering from bereavement or loss and providing practical assistance, counselling and support for such persons.
7. To assist in the treatment and care of persons suffering from mental or physical/illness of any description or in need of rehabilitation as a result of such.
Nothing in the constitution shall authorise an application of the property of the CIO for purposes which are not charitable in accordance with Section 7 of the Charities and Trustee Investment (Scotland) Act 2005 and Section 2 of the Charities Act (Northern Ireland) 2008.
Our Income and Expenditure accounts and Independent Examiner’s Report on the Accounts for the year 2022 follow this report.
## **t Appointment of Trustees**
- . 1.Trustees are appointed by resolution at a meeting of the Trustees.
- . 2. All future new trustees will sign a new trustee declaration of interests’ form.
- . 3. It is policy for new trustees to receive a copy of the Constitution, TAR and accounts.
- . 4. Charity Commission guidance on Public Benefit Requirement PB1, PB2 and PB3 . 5. CC3 The Essential Trustee - What You Need to Know
- . 6. CC11 Trustee Expenses and Payments.
- . 7. Training is on an ongoing basis as we grow as a charity.
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## **Organisational Structure and Additional Governance**
1. The UK trustees have continued to use online communications during 2022 to meet and make decisions. Mainly due to the distance between our physical addresses. We held our AGM on 30[th] November 2022.
2. The chairman and treasurer meet to liaise and co-ordinate with our Kenyan team and other trustees as on a weekly basis. They assess future projects to be carried out according to the highest number of beneficiaries.
3. All F2BS trustees are volunteers, no-one is paid or receives expenses. All donations are used solely to fulfil our objectives in Kenya.
4. We carry out our own research at home and abroad to identify potential risks, implementing safe and ethical working practices. We have a child and vulnerable beneficiaries protection policy in place, volunteers visiting our projects in Kenya are made aware of this and sign it.
5. All volunteers who visit the site must also sign our volunteer and personal conduct agreement form.
6. We have a volunteer policy and agreement form.
7. We take a great deal of care to closely document all work during our projects being carried out in Kenya and take tremendous joy in personally presenting the photographic and video evidence of projects completed, for those who have supported and made them possible.
## **Governing Document**
The Charitable Incorporated Organization is controlled by its governing document dated 9[th] December 2016 and most recently amended on 21[st] June 2018.
## **Public Benefit**
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Risk Management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees monitor risks to which the charity is exposed throughout the year and mitigate their potential impact.
## **The Following Policies are in Place.**
1. Complaints Policy
2. Risk Management
3. Safeguarding Child and Vulnerable Beneficiaries
4. Reserves
5. Volunteer
6. Financial
7. Conflict of Interest
8. Data Protection
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**Trustees’ Report and financial statement for year ending 31[st] December 2022** The trustees’ have adopted the provisions of the charity SORP 2015 (FRS102)
**A summary of our main activities undertaken showing the achievements, to reach our objectives for the public benefit in 2 rural villages, Western Kenya.**
1. Providing transport & education for 20 of our orphans at Mercy Christian Primary & Secondary Academy.
2. Providing primary & secondary education, uniforms, equipment & food to 9 orphans in Chemwa village.
3. Providing primary & secondary education, uniforms, equipment & food for 7 orphans in Khaoya village.
4. Providing vocational education at West Special School for 1 of our mentally disabled orphans.
5. Buying 2 secondhand motorbikes for the Kenyan charity to assist Sammy and Brian in their work.
6. Providing technical college education for 4 of our youth.
7. Delivering food, provisions & sanitary pads to widows & girls in the 2 villages.
8. Providing one of our orphans with spectacles, assessing Fidel’s long term knee injury and providing care for several of our children when an unknown sickness resulted in them being hospitalized.
9. Building a house for a family whose home was collapsing, utilizing our brickmaker, providing new beds, mattresses, blankets and mosquito nets.
10. Renovating an elderly widow’s house, which had a leaking roof, crumbling walls, buying them beds, mattresses and blankets because they were sleeping on the floor.
11. At the beginning of 2022 we brought electricity through the village to connect John’s home to the mains. Also buying him the heat therapy mat that he can use in his home, which is improving the circulation to his paralyzed body.
12. You, the sponsors have worked wonders to provide for our families despite the rising food and fuel costs this year.
13. Sponsor connections have gone exceedingly abundantly beyond expectations!!
## **1. Mercy Christian Academy**
Mercy Christian Academy is 10 miles from our villages, they very kindly took our orphans in to their school when the pastor we had worked with for 10 years refused to have them back into Free 2 Be School. Mercy Academy have continued to educate our 20+ children from Khaoya village for 2 years now. They have been a great blessing to us and to the children. We send the sponsorship money and extra money that we raise through local fundraising to Mercy Ministries USA at the beginning of every month to pay for the children’s transport to school, to educate, clothe and feed them. They are thriving as they learn and having lots of fun too. Some of the orphaned children who had exceptionally bad circumstances at home, or no home at all; have been allowed to live in Mercy Children’s home on a permanent basis.
**Our children who attend Mercy Christian Academy**
Samuel: Above Ronnie: Top right Beatrice: Right, are all orphans without extended family to care for them, they live at Mercy Children’s Home, permanently.
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## **2. Providing primary & secondary education, uniforms, equipment & food to**
## **8 orphans in Chemwa village.**
We have 9 children in Chemwa village sponsored, these children are orphaned or from severely disadvantaged families. We take education seriously at Free 2 Be Special because it transforms life in rural villages. The children can break out of poverty if they are enabled to complete secondary education and have God inspired mentors to encourage and equip them to fulfil their hearts desires.
**----- Start of picture text -----**
Morphine was
achieving high
grades in
school but was
sent home until
he could pay
his school fees,
he prayed for a
sponsor who
then enabled
him to go
back to school.
One
transformed
life after
another,
here is Samuel.
Another very
intelligent boy
who is eager
to learn. He
has gone from
strength to
strength in
2022 with a
committed
sponsor.
**----- End of picture text -----**
**----- Start of picture text -----**
A letter from the Head Teacher at
Chemwa Primary School.
**----- End of picture text -----**
Sponsors sometimes send special monetary gifts enabling us to buy extra clothes, shoes, sportswear, reading books, specific text books, mattresses, blankets, equipment needed for school or toys and treats for birthdays.
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**for 7 orphans in Khaoya village.**
## **3. Providing primary & secondary education, uniforms, equipment & food**
**5. Buying 2 secondhand motorbikes for the Kenyan charity to assist Sammy and Brian in their work.**
**4.Providing vocational education at West Special School for Marto**
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## **6. Providing technical college education for 4 of our youth.**
Kelly and Levy, have been part of our ministry from when we first began in 2010. Raphael and Ayub had sponsors to enable them to complete secondary school. They are all thriving learning technical skills at college.
Ayub is enrolling on a plumbing course; he also helps run the charity in Kenya he oversees and is training others how to use ‘Bricky’ the brick-maker.
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## **7. Delivering food, provisions & sanitary wear to widows & girls in the 2 villages**
Sanitary towels are such a basic necessity here in the UK but in Kenya although they are relatively cheap; they are just not in the budget of the majority of girls and women in the villages. Girls regularly miss one week of school **EVERY** month because they don’t have sanitary protection.
We are always guaranteed big smiles when we arrive in the villages with food and provisions.
We thank God for faithful donors who send blessings to them.
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## 8. **Medical Care**
A debilitating and contagious sickness affected many of our children who were attending Mercy School. Many of them spent over a week in a missionary hospital and have now made a complete recovery.
Three brother’s live with their elderly grandmother: 1. Mikey the youngest broke his forearm while playing at school.
2. Philip has had very poor vision for a while, we got him to an ophthalmologist who sorted him out with some glasses, all thanks to his sponsor.
3. Fidel is 14 years old and has a displaced kneecap and needs surgery at a cost of £1,500. We are hoping to get this done during 2023 when we have the funds.
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## **9. Building a house for a family whose home was collapsing, utilizing ‘Bricky’ the brickmaker.**
From a derelict house where the 4 Makokha boys lived….. To this!! Ayub has become an expert interlocking brick maker in the process! We plan to buy the boys beds, mattresses, blankets and mosquito nets soon.
**10. Renovating an elderly widow’s house, which had a leaking roof, crumbling walls, buying them beds, mattresses and blankets because they were sleeping on the floor.**
The bed where Beatrice slept with her 2 grandchildren, Yvonne and Andrew. The tin roof was leaking too, we sealed the roof, plastered and painted the walls and floors and bought them beds, blankets mattresses, and mosquito nets. They are thanking God and you for the blessings.
It takes so little to transform the quality of a family’s life, giving them comfort and showing God’s love in action.
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## **11. Completion of electricity into John’s house and the heat therapy mat.**
At the beginning of 2022 we brought electricity through the village to connect John’s home to the mains. We painted the inside of his house including the floor and bought him the heat therapy mat that he can use in his home, which is improving the circulation to his paralyzed body. This was made possible by a generous donor, we, John, his family and all the neighbours are very grateful, it has helped everyone in the vicinity by giving them a source of electricity.
## **12. Rising costs along with food and fuel shortages have affected families negatively**
We held a Christmas party for the families we support, gave the children gifts of clothes and food to take home we celebrated Christmas with a meal for them thanking God for His blessings. Everyone went home with a goodie bag and a big smile.
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## **13. Connecting sponsors to their children**
The team in Kenya have excelled themselves connecting children with their sponsors, so they can get to know each other and understand each other’s lives. The children and sponsors have grown in confidence sending video messages regularly throughout the year.
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## **Financial Review**
The charity is in a good financial position to meet the regular objectives in the coming year. It is now gathering recognition and the number of sponsors is increasing accordingly. All funding is received in advance of the work it carries out. During 2022 our funds have been transferred to the area regularly and administered by 4 trusted individuals locally to fulfil the objects of the charity. All expenditure in 2022 has been used to further the objects of the charity in Kenya. Receipts for all expenditure in Kenya are kept locally for auditing purposes, and held on file in the UK electronically as proof of expenditure of the finance that has been sent to the Kenyan charity account. There are no funds materially in deficit.
## **Reserves Policy**
We hold a reserve fund of £2,500. These reserves are held in case of a sudden decline in income and ensure that commitments to providing education and support in Kenya can be made with some confidence.
## **Fundraising at Free 2 Be Special**
The main proportion of our funds come from sponsorship of children, youth and families. More funds are raised by locally held fundraisers with bucket collections and speaking engagements. Newsletters in the form of emails identifying needs for sponsorship of individuals also bring in funds, volunteers who are inspired to help are encouraged to use their gifts and talents to raise funds enabling Free 2 Be Special to carry out our charitable purposes.
**We dedicate the 2022 Free 2 Be Special Trustee’s Report to Tony. He tragically died suddenly in February 2022. He had visited Kenya on many occasions and loved to preach the “Good News” in the villages and teach skills to the locals, he would buy and deliver food and mattresses for widows and teach the children songs about how much Jesus loves them. He would share stories of his journeys, tirelessly raising funds.**
**Thank you to all of you who gave to transform lives in 2022.** If you are one of our sponsors hopefully this report shows you that you are making a massive difference in the lives of these precious children and vulnerable adults in the remote villages of Bungoma, Kenya. **Name …………………………….** Kate Jergas, Chairman Thank you so much and God **Signature……………………….** bless you **Date………………………………** 8[th] March 2022 abundantly.
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**Progress and Our Aims for 2023?**
1.Sammy & Brian have set up the new Kenyan charity called Love in Action. They have had an excellent teacher locally in Donald, who has experience of running two more charities for the vulnerable. Ayub has recently joined the team. We have continued to support LEAF CBO and a new charity called Crystal Hope. Projects are gaining further momentum in 2023…….
2. Our faithful caretaker, Francis has lived on our college land for the last two years alone. His family fear the reprisals of the pastors so have been living two hours’ drive away with family. Francis’s sons have bought him some land nearby, so we have begun building him a house. Requests for donations in December brought in just under £1,000 so we have already made good progress. We hope to have it completed in 2023 depending on how quickly the finance is provided for this need.
3. The sleeping conditions of most if not all our children are beyond belief. This year we intend to improve this by buying mattresses and blankets for them so they can get a good night’s sleep.
4. We intend to do a special fundraiser to build a house for the Mama and girls of the Makokha family. Their current house is in a terrible state of repair with a leaking roof and 1 wall is vulnerable to collapsing in the rainy season.
5. We have several children waiting for a sponsor, we hope to match them up with someone who will take delight in providing their school fees, uniform and educational needs including school lunch (only £20 a month) to see a life totally transformed.
6. 14-year-old Fidel’s knee operation is another top priority on our agenda for 2023. He longs to be able to play football with his brothers and friends. Cost is approx. £1,500
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FREE 2 BE SPECIAL
INDEPENDEKf EXAMINER'S REPORT TO THE TRUSTEES OF
FREE 2 BE SPECIAL
This Roport Is based on the accounts of tha charity is for the year ended 31st December 2022.
The charitys *rust6es aré responsible for the PreParat)n of the accx)unts. The charty'$ trustèes
cr)nsider thal an audii i8 not required for this year (under section 4312) of the chariti&s Act 1993
(the 1993 Act) and that an Independent examinatK)n is needed.
Examine the accounts (under $8ctk)n 4313){al ol tha 1993 A¢t)
To follow th8 procedurès18id down in the General Directk)ns given by the Charity
CommissKsners (under section 4317)Ib) of the 1993 Act).. and
To State whether partkuLqr matters havo Como to my attentK)n.
My examlnatk)n was carrled out In accordance with the G8neral Dlrectlons glven by the Charlty
Commissloners. An axamlnatbn Includes a revlew of thé acojunting records kgpt by the charlty
and a c#)mparison of the accounts presented with these records. 11 aLso includes consKleration of
any unusual items or disck)suros in the accounts, and se8king explanatn5 froffl you as trustees
¢on¢orning any such matters. The proceduras undertaken do not provide all tho gvidence that
would be required in an audit. and c¥Jnsequ¢ntty I do no express an audit opinion on the view gwen
by the accounts.
In connecllon wtth my examlnatlon, no matter has come to my attentbn:
1)
Whtch glv&8 mfr reasonable ¢ause to bg11ove that In any materlal respect th8
r8qulr•nenl8 lo k8ep accounllng records In accordan¢e wlth secllon 41 of the 1993
To prepare accounts whith accord with a¢nting rèeords and compty with th8
accounting rèquir&m6nts ofthe 1993 h£t.
Hav6 boon mat- or
2)
To whkh, In my oplnh)n, attentlon shoukl be drawn In order lo enable a proper
understanding of the accounts to be reached.
Namg:
Slgnaturn:......
## **FREE 2 BE SPECIAL**
## **STATEMENT OF FINANCIAL ACTIVITIES (SOFA)**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
||**Notes**|**2022**|**2021**|
|---|---|---|---|
|**Income:**||£|£|
|Donations & Sponsorship|2|15993.50|17392.10|
|Other income||10741.37|2750.00|
|**Total incoming resources**||26734.87|20142.06|
|**Expenditure:**||||
|Charitable activities|3|33504.91|15233,27|
|Other expenditure||0.00|0.00|
|**Total resources expended**||33504.91|15233.27|
|**Net income/expenditure and net**||-6770.03|4908.79|
|**Reconciliation of funds:**||||
|**Total funds brought forward**||26206.04|21297.25|
|**Total funds carried forward**|4|19436.01|26206.04|
The Statement of Financial Activities (SOFA) details all gains and losses recognised in the year.
All income and expenditure derived from continuing activities.
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##
##
**AS AT 31 DECEMBER 2022**
|**Current Assets**
UK Cash at bank
Kenya Cash at bank
Creditors: amounts falling due
within one year
**Net Assets**
**Charity funds:**
Restricted funds
Unrestricted funds|2022
£
17736
1700
19436
0.00
19436
19436
0.00
19436|2021
£
25909
297
26206
0.00
26206
16297
9909|
|---|---|---|
|||26206|
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## **1 Accounting Policies**
## **a) Basis of accounting**
The Accounts have been prepared under the historical cost convention as modified by the revaluation of investment assets and tangible fixed assets and are in accordance with the Financial Reporting Standard for smaller entities (effective June 2002). In preparing the financial statements the charity follows best practice as laid down in the statement of recommended practice "Accounting and Reporting by Charities" (SORP 2005)
## **b) Incoming Resources**
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income from tax claims are included on the SOFA at the same time as the gift to which they relate.
## **c) Investment Income**
Investment Income is included in the accounts when receivable.
## **d) Resources expended**
Resources expended are included in the SOFA on a payments basis, inclusive of any VAT which cannot be recovered.
## **e) Tangible fixed assets and depreciation**
There is currently no tangible Fixed Assets within the charity, but for any such assets which are purchased, depreciation will be applied on a fixed line basis.
## **f) Funds accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors/sponsors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
|**2**
**3**|
**Income from Donations & Sponsorship**
Regular &one-off sponsorship
Fundraising/ collections
HMRC Gift Aid
**Charitable activities- Expenditure**
Kenya – Finance sent to achieve projects
Mercy Ministries AFM Africa
Refund Ruckley minibus
UK Administration costs
**Total**|**2022**
**£**
15993.51
1533.83
9207.54
**26734.88**
19597.00
13220.41
687.50
0.00
**33504.91**|**2021**
**£**
17392.06
2750.00
0.00
**20142.06**
5237.79
8516.28
0.00
1479.20
**15233.27**|
|---|---|---|---|
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|**4**
i)
**ii)**
iii)
iv)
v)
vi)|**2022**
**£**
**Total funds carried forward**
**19436.01**
**Restricted funds:**
**Kenyan General Reserve in UK and Kenya.**
6500.12
**Kenyan Travel Reserve**
2664.89
**Ruckley Minibus fund donation returned**
0.00
**West Special School Support**
2771.00
**UK Special Needs**
5000.00
**UK Reserve**
2500.00
**Total funds**
**19436.01**|**2021**
**£**
**26206.04**
14887.85
2664.89
687.50
2966.00
5000.00
0.00
**26206.24**|
|---|---|---|
## i) **Kenyan General Reserve:**
Kenya general funds are held specifically to support the charitable objectives in Kenya.
## **ii) Kenyan Travel Reserve:**
These funds are held to support the air fares of the founding member of F2B CBO and the Trustees of the Free 2 Be Special charity, when visiting Kenya to assess the use of donations or contributions to the activities of F2B CBO.
## iii) **Ruckley Minibus fund:**
These funds were returned to the donor at their request, GA claimed - returned to HMRC
## iv) **West Special School Support, Kenya:**
These funds are held for supporting those with learning difficulties in Kenya.
## v) **UK Special Needs**
These UK funds have not been utilised due to Covid. As restrictions are lifted this year, we will be able to sponsor children to the Arthog outdoor adventure site. vi) **UK Reserve**
This is the amount held to cover emergencies in Kenya.
## **5 Trustees' and key management personnel remuneration and expenses:**
No remuneration was paid to trustees during the year.
No remuneration was paid to key management personnel during the year as key management functions are undertaken by the trustees.
The trustees are thankful that they are able to meet the running costs of the charity and that no expenses whatsoever are taken from the donations you make. We make special mention of Alan for completing our yearly accounts for us free of charge and in plenty of time. We are so blessed to have such a generous, compassionate and gifted team.
_Thank you to everyone for your practical, financial and prayer support. Together we are changing and transforming lives for the better. Kate, Chair_
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