2023-12-31-accounts

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Trustees Annual Report & Financial Statements for 2023 Registered Charity 1170658

Free 2 Be…

all that God created you to be

FREE 2 BE SPECIAL

	Page
Contents	2
Legal and administrative information.	3-5
Trustees Report	5-23
Progress and Aims for 2024	24
Independent Examiners Report	25
Statement of Financial Activities (SOFA)	26
Balance Sheet	27
Notes for the accounts	28-29

Meet the team behind the scenes that make our mission happen…

Alan - UK

Anita - UK

Sammy & Ayub

Kate & John - UK

Free 2 Be Special

The Trustees present their annual report and financial statements for the year ending 31st December 2023

The Board of Trustees David Landon Anita Ball - Appointed 29/11/23 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 DE11

Objectives of the Charity:

The objectives of Free 2 Be Special, as set out in the governing document, are as follows:

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.
To advance the education of disabled and disadvantaged orphans, children and adults in schools in rural Western Kenya.
To advance the Christian faith.
The relief of financial hardship.
The relief of unemployment for the public benefit in such ways as thought fit.
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.
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 2005and 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.

Appointment of Trustees

1.Trustees are appointed by resolution at a meeting of the Trustees.
All future new trustees will sign a new trustee declaration of interests’ form.
It is policy for new trustees to receive a copy of the Constitution, TAR and accounts.
Charity Commission guidance on Public Benefit Requirement PB1, PB2 and PB3
CC3 The Essential Trustee - What You Need to Know

CC11 Trustee Expenses and Payments.
Training is on an ongoing basis as we grow as a charity.

Organisational Structure and Additional Governance

The UK trustees have continued to use online communications during 2023 to meet and make decisions. Mainly due to the distance between our physical addresses. We held our AGM on 26[th] November 2023.
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.
All F2BS trustees are volunteers, no-one is paid or receives expenses. All donations are used solely to fulfil our objectives in Kenya.
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.
All volunteers who visit the site must also sign our volunteer and personal conduct agreement form.
We have a volunteer policy and agreement form.
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

Complaints Policy 5. Volunteer 2. Risk Management 6. Financial 3. Safeguarding Child and Vulnerable Beneficiaries 7. Conflict of Interest 4. Reserves 8. Data Protection

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 2023 our funds have been transferred to the area regularly and administered by 2 trusted individuals locally to fulfil the objects of the charity. All expenditure in 2023 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.

Putting the “FUN” back into Fundraising

Faithful fundraisers have excelled themselves this year on behalf of our cause. Making crafts and holding gift stalls, out on the streets spreading the “Good News” whilst collecting. Selling “pennies for £1,” hairdressing and even doing a ‘sponsored sleep-out!’ to bring the appalling plight of our orphans’ lack of bedding into the light. Our committed supporters and sponsors here in the UK, Europe and New Zealand are who give us the ability to change so many lives in Kenya. How can we ever say a big enough thank you to all of you who have supported our work throughout 2023 by fundraising?

How many on a motor bike!!!

Trustees’ Report and financial statement for year ending 31[st] December 2023 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.

Providing primary & secondary education, uniforms, shoes, stationary, equipment, school lunches to 48 disadvantaged children and youth in several schools in the Bungoma district
Providing technical college/teacher training education for 2 youth.
Delivering food, basic provisions & sanitary pads to widows & girls in the 2 villages.
Providing surgical operations, hospital treatment and medication.
Providing treatment for one child in hospital and regrettably also her funeral.
Providing equipment and relief to several vulnerable adults in the area with severe disabilities.
We completed the ‘boy’s house’ to a high standard, installing electricity, painting it and buying furniture.
Renovating several widows’ houses, which had leaking roofs, crumbling walls, buying them beds, mattresses and blankets because they were sleeping on the floor.
We built a house for our faithful caretaker and his family.
Provided mattresses, beds, blankets, mosquito nets.
Provided solar lamps
Worked closely with other organisations to deliver a tremendous amount of clothing, books, toys, equipment and football kit to our 2 villages. Sponsors took delight in taking the opportunity to send personal gifts to their children, which will arrive in 2024.
Providing musical instruments and giving encouragement to those wanting to grow in their faith and be creative with music, dance and song during school holidays.
Sponsor/child relationships have blossomed with sponsors encouraging their children via, letter, video messages and video calls overseen by the Kenyan team. This has increased the children’s confidence to speak English and learn to communicate effectively.

1. Providing primary & secondary education, uniforms, shoes, stationary, equipment, school lunches to 48 disadvantaged children and youth in several schools in the Bungoma district

January 2023 and a new school year in Bungoma, Kenya. Our children had been educated by Mercy School for 2 years, it was now time to find local schools for them so they would spend less time travelling. Our children are growing fast and have moved on to new local schools. It’s an expensive time of year, with new school uniforms, books, stationary and all the necessary equipment needed for new classes.

2. Providing technical college/teacher training education for 2 youth.

Ayub continued with his plumbing course at college, attending a placement at the waterwork plant in the next district, as well as working closely with Sammy to accomplish all that has been done through the charity in Kenya. Kevin, the son of one of our widows and older brother to Yvonne and Casper, started teacher training college in September. We helped him with the entry fees from our emergency fund and are actively seeking a sponsor for him to complete his course.

Ayub

Kevin

3. Delivering food, basic provisions & sanitary pads to widows & girls in the 2 villages.

We regularly deliver food parcels to the widows that are struggling to provide food for the children in their care, many of these widows are elderly and have survived horrendous situations in their lives. Most of them are severely malnourished and underweight. This is a part of our ministry that often goes unrecorded but has a massive impact on the families we deliver too. The delight on the widows faces says it all. We also have events through the year when our boxes are delivered from the UK, the widows receive food at these events along with clothes that have been sent for them. All the ladies and girls that need sanitary wear are provided for too.

4. Providing surgical operations, hospital treatment and medication.

Our sponsors pulled out all the stops for two urgent surgeries for two of our orphans Fidel – correcting his long term knee injury, and Bravin who needed a urgent hernia operation. Ayub required dental surgery and several of our orphans and widows have contracted malaria and gastric problems.

5. Providing treatment for one child in hospital and regrettably also her funeral.

Supporting and providing treatment and care for Cynthia in hospital and paying for her funeral.

We have happy memories of the joy Cynthia brought

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George
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6. Ministering to the needs of and providing equipment and relief to several vulnerable adults in the area with severe disabilities. - Here are a few of our very special people.

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Rosemary
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John
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7. We completed the ‘boys house’ to a high standard, installing electricity, painting it and buying furniture.

This is the old house where the boys were living prior to the new house build shown above.

The roof leaked, the walls were crumbling, the door didn’t fit and there was never any thought of electricity, a window, bed or a mattress.

8. Renovating several widows’ houses, which had leaking roofs, crumbling mud walls,

buying them beds, mattresses and blankets because they were sleeping on the floor.

Electina and her grandchildren with their new beds and mattresses

Electinas dilapidated mud house renovated with glass fitted to the windows, roof repaired, walls plastered, concrete floor laid and painted throughout.

Emily’s new house;

We raised awareness of Emilys leaking roof, our sponsors generously responded and fund raising efforts allowed us to build a new house for her and the girls. Emily has her own challenges with autism also having a severely autistic son and four other children. However she is a delight to assist and is so appreciative as you can see from her smiles below. We fitted a metal outer door for security as she lives in a remote area and is vulnerable; the house is plastered and painted too.

Emily’s smiles say it all, along with her happy dance. Her house will be completed in 2024

Yusta’s grandmother Helen also had a very leaky roof

A complete new roof was fitted

Gladys is the mother of Yvonne, Kevin and Casper

They had started to build a new house as the existing house was in danger of collapsing, but had reached a point where they could go no further so we helped make the new house habitable by plastering inside, rendering outside, fitting electricity, interior and exterior doors and windows.

This project will continue next year as funds become available.

The refurb team

So many of our children’s rooms were in need of renovation. It would have been crazy to supply new mattresses before plastering and painting their rooms. However we had a great refurb team of our older primary and secondary school students who plastered the internal walls with mud and painted the rooms before mattresses were delivered.

9. We built a house for our faithful caretaker Francis and his wife.

We began Francis House at the beginning of the year, managing to get as far as plastering inside, we fitted quality windows, glass and painted them, secure doors were installed and a water tank is in place. Francis has moved in, we will continue to do more as funds become available.

10. We provided mattresses, beds, blankets, mosquito nets.

When we showed our sponsors the conditions our children were sleeping in, most sponsors bought their sponsored children a mattress, other people gave so generously after a big fundraising effort in the summer. This project is ongoing.

|'i.I ** 18

11. We provided solar lamps.

It was brought to our attention that so many of our children were studying at night using a kerosene lamp; these are obviously harmful due to the naked flame and the carcinogenic fumes they omit. We made our sponsors aware of this and they dug deep once again providing solar lamps for many of our children. This project is ongoing.

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The Light Shines in
the Darkness
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12. We worked closely with other organisations to deliver a tremendous amount of clothing, books, toys, equipment and football kit to our 2 villages. Sponsors took delight in taking the opportunity to send personal gifts to their children, which will arrive in 2024.

Back in the early days of Free2.Be Special we teamed up with a group in Shrewsbury. They have been amazing; they allow us to send out donated clothing, books, toys and educational equipment for our children. Even better is that they include in our parcels, football kits for our children and youth. This is why you see so many of our children in a football shirt when they are not in uniform. This year 2 such deliveries arrived in the villages, much to the delight of all our family in the villages.

13. Providing musical instruments and giving encouragement to those wanting to grow in their faith and be creative with music, dance and song during school holidays.

One of our sponsors enjoys playing the Ukulele and wanted to give our children the opportunity to learn to play musical instruments. She very generously sent us enough money to buy a keyboard, guitar and harmonica….

14. Sponsor/child relationships have blossomed with sponsors encouraging their children via, letter, video messages and video calls overseen by the Kenyan team and Kate in the UK. This has increased the children’s confidence to speak English and learn to communicate effectively.

Here are a couple of photos of our sponsors sending video messages to their children.

Transformed Lives

YOU! Our phenomenal sponsors have really taken some of the most desperate children from begging on the streets into a full-time education this year. Here are just a few of the transformations that have left us speechless. See for yourselves….

Sylvenus

Hillary Eugene Thank You 23

Aims for 2024

Our aims in 2024 are to

1. build a safe toilet and shower block for Andrew & Yvonne and their elderly grandmother.

2. complete the remaining widow’s houses to a good standard.

3. find a sponsor for Kevin’s teacher training fees.

4. gather sponsors for the desperate children in the villages who are longing for a sponsor

5. find a more sustainable sanitary solution for our ladies and girls.

6. Continue supplying mattresses and solar lamps to the ones most in need of them.

7. Build Mama Jane’s house.

8. Support Peter with special needs by teaching him a trade and fixing up his old house.

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Joel &
Lydia
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FREE 2 eE SPECIAL INDEPENDENT EXAMINER? REPORT TO THE TRVSTeE8 OF FREE 2 BE SPECIAL ThL8 RepJrt18 based on thg CoUnts ol the Chartty L8 for th• yoar •nded 318t D8Comber 2023 Th8 th8riWs Irusl88s arg r¢spon5ible lor th8 preparatn ol th8 account8. The th8rtVs tnJ$lo•8 (L)n$Jer that an zudil is not requir8d for th&8 yaar lund8r 88cUon 43121 of tha clbaths Act 1993 (the 1993 Act) and that in widapendent &X8rninatbJn i8 n88ded. Ex8min• the ac(ounts (under 88¢th)n 4313llal of the 1993 fv£ti To folk)w the proc8dur88 L9k1 thjwn lfi the General Dn$ givon by thè Charty CommsbJner8 lunder 80cllJTr 4317llbl of tha 1993 #),' 8nd To State Whether part9¥ mattors havè com• to my atiintbn. My examinat)n wa8 rArrfed out pi acaJrdan(t wth the G•n8Tal DIr#CnS grwen by the Ch8rlty comm5nerS. 8xaminatbJn includ88 8 revbwof the ac(x)unting r•cords kept by th8 charty and 8 (omparfson of thè 8teDnts preB8ntad with th888 records. It a180 Includes consjaratn of any unusual iterns or dck)SLaS in the aco)unts. and seeking 8xp8t¥jfis frNn you as trust8e8 ncaming any Slbth matters. Th8 prordures und8rtak8n do not prowdts am tha •videnc8 that wouhy b8 roqulred In an 8udtt. afid c£n58qU8nty I do no express an opknbn on thè vjèw gfv8n by the acwunts. In connedon my ey4mlMtbn. no matt•1 has o)m• to my Atttrnti.. WhKh gN8s me r888on8b18 cau88 to b81k8¥8 that In any mat&rfal re$pe¢t the mquir$mants kn kaèp actounting records in accordanca with $8ctk¥n 41 of the 1993 Act., and To pr•paro aefxyjnls whid) attofd aets)unlng r8oJrd8 and compty wlth the aoxuntln9 raqutramgnts ol th0 1993 Ara. Havg t)eon m•t'. or 21 To whk, In my opknkjn. aiterbkn shoubj b8 drawn kn order tr) enab a proper und•rgt8ndthg ofth8 accounts to b8 reached. Namo.. SIgn*l•:...... .. 25

FREE 2 BE SPECIAL

STATEMENT OF FINANCIAL ACTIVITIES (SOFA) FOR THE YEAR ENDED 31 DECEMBER 2023

Notes Income: Donations & Sponsorship 2 Other income Total incoming resources Expendture: Charitable activities 3 Other expenditure Total resources expended Net income/expenditure and net movement in funds Reconcilation of funds: Total funds brought forward Total funds carried forward 4	2023 £ 28051.43 1651.74 29703.17 22245.00 0.00 22245.00 7458.17 19436 26894.18	2022 £ 15993.5 10741.37
		26734.88
		33367.4 0.00
		33367.41
		-6632.53 26206 19436.01

The Statement of Financial Activities (SOFA) details all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

FREE 2 BE SPECIAL

BALANCE SHEET

AS AT 31 DECEMBER 2023 Current Assets 2023 Cash at bank and in hand 26894 26894 Creditors: amounts falling due within one year 0 Net Assets 26894 Charity funds: Restricted funds 21894 Unrestricted funds 5000 26894	2022 19436
	19436 0
	19436
	16936 2500
	19436

FREE 2 BE SPECIAL

NOTES TO THE FINANCIAL STATEMENTS

AS AT 31 DECEMBER 2023

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 recover.

e) Tangible fixed assets and depreciation

There is currenly 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 trustess 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.

		2023	2022
		£	£
2	Donations & Sponsorship:
	Regular & one-off sponsorship	25892.43	15993.51
	Fundraising/market events	2159.00	1533.83
	HMRC Gift Aid	1651.74	9207.54
		29703.17	26734.88
3	Charitable activities:
	Kenya - finance sent to achieve projects	16754.00	19597.00
	Education costs	5476.00	13220.41
	UK Administation costs	15.00	687.50
		22245.00	33504.91

FREE 2 BE SPECIAL

NOTES TO THE FINANCIAL STATEMENTS

AS AT 31 DECEMBER 2023

4 i) ii) (iii) (iv)	Total funds carried forward Restricted funds: Kenyan General Reserve Kenyan Travel Reserve Kenyan Special Needs UK Special Needs Total Funds UK Unrestriced Reserve	2023 2022 £ £ 26894.18 19436.01 11958.69 6500.12 2664.49 2664.89 2271.00 2771.00 5000.00 5000.00 21894.18 16936.01 5000.00 5000.00

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 members of the Free 2 Be Special Charity when visiting Kenya to assess the use of donations or contributions to the activities of Love in Action CBO.

(iii) Kenyan Special Needs:

These funds are held for supporting activities and assisting in the community for those with special needs and learning difficulties.

(iv) UK Special Needs:

These UK funds are to sponsor special needs children / adults to various activities.

5 Trustees' and key management personnel remuneration and expenses:

No remuneration or expenses were paid to trustees during the year.

No remuneration or expenses were paid to key management personnel during the year as key management functions are undertaken by the trustees.

Trustees Annual Report & Financial Statements for 2023 Registered Charity 1170658

Free 2 Be…

all that God created you to be

Contents

Free 2 Be Special

Objectives of the Charity:

Appointment of Trustees

Organisational Structure and Additional Governance

Governing Document

Public Benefit

Risk Management

The Following Policies are in Place

Financial Review

Reserves Policy

Fundraising at Free 2 Be Special

Putting the “FUN” back into Fundraising

How many on a motor bike!!!

Trustees’ Report and financial statement for year ending 31[st] December 2023 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 primary & secondary education, uniforms, shoes, stationary, equipment, school lunches to 48 disadvantaged children and youth in several schools in the Bungoma district

2. Providing technical college/teacher training education for 2 youth.

3. Delivering food, basic provisions & sanitary pads to widows & girls in the 2 villages.

4. Providing surgical operations, hospital treatment and medication.

5. Providing treatment for one child in hospital and regrettably also her funeral.

7. We completed the ‘boys house’ to a high standard, installing electricity, painting it and buying furniture.

8. Renovating several widows’ houses, which had leaking roofs, crumbling mud walls,

buying them beds, mattresses and blankets because they were sleeping on the floor.

Emily’s new house;

A complete new roof was fitted

Gladys is the mother of Yvonne, Kevin and Casper

This project will continue next year as funds become available.

The refurb team

9. We built a house for our faithful caretaker Francis and his wife.

10. We provided mattresses, beds, blankets, mosquito nets.

11. We provided solar lamps.

12. We worked closely with other organisations to deliver a tremendous amount of clothing, books, toys, equipment and football kit to our 2 villages. Sponsors took delight in taking the opportunity to send personal gifts to their children, which will arrive in 2024.

13. Providing musical instruments and giving encouragement to those wanting to grow in their faith and be creative with music, dance and song during school holidays.

14. Sponsor/child relationships have blossomed with sponsors encouraging their children via, letter, video messages and video calls overseen by the Kenyan team and Kate in the UK. This has increased the children’s confidence to speak English and learn to communicate effectively.

Transformed Lives

Aims for 2024

Our aims in 2024 are to

FREE 2 BE SPECIAL

STATEMENT OF FINANCIAL ACTIVITIES (SOFA) FOR THE YEAR ENDED 31 DECEMBER 2023

FREE 2 BE SPECIAL

BALANCE SHEET

1 Accounting Policies

a) Basis of accounting

b) Incoming Resources

c) Investment Income

d) Resources expended

e) Tangible fixed assets and depreciation

f) Funds accounting

FREE 2 BE SPECIAL

NOTES TO THE FINANCIAL STATEMENTS

i) Kenyan General Reserve:

ii) Kenyan Travel Reserve:

(iii) Kenyan Special Needs:

(iv) UK Special Needs:

5 Trustees' and key management personnel remuneration and expenses: