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← Free 2 Be Special

2025-12-31-accounts

Trustees Annual Report & Financial Statement for 2025

Registered Charity 1170658

Free 2 Be…

. ..all that God created you to be ~~Dt~~

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FREE 2 BE SPECIAL

Contents

Page Contents and meeting our team. 2 Legal, administrative & fundraising information. 3-5 Trustees Progress and Achievements Report 6-22 Chairman’s Report 23 Independent Examiners Report 24 Statement of Financial Activities (SOFA) 25 Balance Sheet 26 Notes for the accounts 27-28

Our team who make it all happen in the UK and Kenya…

David - UK

Iman – UK Accounting

Ayub – Kenya

Anita - UK

Kate & John – UK

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Free 2 Be Special

The Trustees present their annual report and financial statements for the year ending 31st December 2025

The Board of Trustees

David Landon Anita Ball - Secretary 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

Iman J Ramsay 40 Falstaff Crescent Sheffield South Yorkshire S5 8DD

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. The charity number is 1170658.

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 2025 follow this report.

Appointment of Trustees

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  1. CC11 Trustee Expenses and Payments.

  2. Training is on an ongoing basis as we grow as a charity.

Organisational Structure and Additional Governance

  1. The UK trustees used online communications and a WhatsApp group during 2025 to meet and make decisions, mainly due to the distance between our physical addresses. We held our AGM on 6[th] January 2026.

  2. The chairman and treasurer meet to liaise and co-ordinate with our Kenyan team on a weekly basis. They assess future projects to be carried out generally according to the highest number of beneficiaries.

  3. All F2BS trustees are volunteers, no-one is paid or receives expenses, we don’t pay staff and no overheads are taken from donations. 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. We have a volunteer policy and agreement form.

  6. All volunteers visiting the villages must sign our volunteer & personal conduct 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. Conflict of Interest form and trustee declaration.

  4. Safeguarding Child/Vulnerable Beneficiaries

  5. Volunteer 7. Financial

  6. Data Protection 9. Reserves

  7. Child & Vulnerable Beneficiaries volunteer form

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 2025 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 2025 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.

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Reserves Policy

We hold a reserve fund of £5,000. 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 are so grateful to the several churches in England and Spain who support our work and get behind the projects we undertake, especially praying for us, they are a great encouragement.

Fundraising in 2025….

Top left: Kate and her mum attended the Liberty Church Family Fun Day in July. Raising over £150 from sales and a tombola.

Top right: Steve swam a mile across Lake Windermere raising a massive £330.

Bottom left: Thank you to Hollybush Christian Fellowship who allowed us to have a stall at their camp in July. Also to Dorothy, Angela and Brenda helping out and all those who came to support and encourage us.

Left: Sid created the informative new display boards for us, which have really smartened up our stand and tell our story in detail.

We now have a card machine to receive donations, very kindly bought for us by friends who wish to remain anonymous. Thank you so much. This has made taking donations so much easier.

Thank you to the Salvation Army Church in Rawmarsh and everyone who has supported the various sales and fundraisers Kate has held throughout the year; it is YOU who enable us to do all that Free 2 Be Special does so well.

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Trustees Report and Financial Statement for year ending 31[st] December 2025

The trustees’ have adopted the provisions of the charity SORP 2015 (FRS102)

1. Education for 88 children in school & 6 youth in further education learning a trade.

2. Teaching skills to give a hand up.

3. Building homes and making improvements to the most vulnerable

4. A listening ear i n a traumatic situation.

5. Relieving distress and hardship for over 100 girls and many families.

1. During 2025 we provided education for 88 children in 15 different schools and 6 youth in training colleges. We provided their school/college fees, their lunches and snacks during the day, their educational equipment including things like calculators, textbooks, writing books, pens and paper, a uniform, shoes and games kit, school visits and exam fees, some schools even insist on us providing a desk and a chair.

Children know they are valued when their school needs are provided for. You can see their thankfulness from their smiles as they go home laughing and assured, they can learn in peace.

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School equipment is very expensive. Items we take for granted like a dictionary and pens all have to be bought for the children. Nothing is provided by the schools and each year as the sponsorship program grows we have desks and chairs made.

Below: Children from one school now come home to Mama Jane’s for lunch, we were initially paying for lunch in school but the children were not receiving it!!

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Trips to Eldoret airport, an animal sanctuary and later in the year to an outdoor swimming pool all broadened their horizons in 2025. Big smiles are the result of them having fun on a special day out.

We are very proud to see Valentine thriving in nursing college, Ezekiel studying to be an electrician and Josephine studying agriculture. We have known these young adults for many years, and it is such a blessing to see them learning a trade which will provide for the future.

Left: Benjamin is learning building and construction. Right: Alvin in the blue shirt has been studying agriculture for several years, we have supported him in his final 2 years. He is teaching one of our special needs children how to grow crops and provide for his elderly parents and himself. As you can see below Peter has had great success in the first growing season.

We have been supporting Kevin through teacher training college for several years and paying off his huge arrears bill. We have also had teachers in the UK encouraging him and giving him lessons. Joy has done a great job teaching him how to inspire the children to paint and draw. He has been teaching children extra lessons at Ayub’s home at the weekend too, giving him extra teaching experience.

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Right: Abraham has been learning in a boarding school for deaf students. We supported him in his final year of secondary school and paid off his large arrears bill. He completed fourth form in 2025.

Above: Beatrice has had a private tutor teaching her hairdressing and is practicing on her ‘heads’ and family members to increase her skills. We are looking for another private tutor for her or a salon who will allow her to gain more experience. We still buy her medication every 2 months and provide food for the relations who took her in.

Left: Ian was abused and distressed. We supported his last year at school and helped his sick mother with medication, building them a toilet and shower block and securing their home.

2. Teaching skills to give a hand-up.

As many of you know our original mandate from God was to give the people a hand-up and not hand-outs. It hasn’t been easy to teach practical business skills while we have been running the mission from the UK due to family commitments, so we improvise and still get the job done as you can see on the previous page when Alvin was passing on his agricultural skills to Peter.

We set up an agricultural project on Mama Yvonne’s land, many of our children came to help out at weekends and on the school holidays. They were all amazed by the bumper crop of Kale they had grown, which fed the children at lunch time and gave abundant supplies to the widows we provide food for as you can see from the photo on the next page.

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3 . Building homes and making improvements has been phenomenal during 2025. We have done more building work and renovations than any other year whilst we haven’t been travelling to Kenya regularly. Our first job was to complete Mama Jane’s house and fit electricity (see below), then we could buy them furniture and get them settled in. Their current mud home was collapsing in places and the roof was leaking badly, soaking their bedding whenever it rained. I think you can see from Diana’s smiles how blessed they were.

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We dug a borehole for Mama Yvonne and one for our faithful caretaker Francis and his family.

Kevin started building a house because his older brother wanted the iron sheets from the old roof. The old house was in a bad state of repair so Kevin had no option but to start building a new place despite the rainy season looming. He worked hard during his break from teacher training college but cried out to us for help as the rainy season neared. Our supporters heard his cry and we were able to help him complete the house preventing the mud walls from being washed away. We finished the house fitting windows and doors, cementing it inside and out and buying him furniture.

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Rodah was taken in by a local family when her mum died. She slept in the living room with the chickens because the house was so small and the family had 4 children of their own. We talked with the family and decided the best thing was to build a new living room at the front of the house and turn the existing living room into bedrooms. See the finished result on the next page...

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ne rsS a z E ni er pies S iat Se B Se ras Right: Ayub discovered Mama Abigail’s house was in a horrendous state of repair. Beatrice, her mother, a widow for many years had made an attempt at building a house, but so much was left undone. Many walls were only half built and there were big gaps in the exterior walls. We built the walls, filled the holes, fitted windows and doors and plastered the whole house inside and outside, painting all the walls and floors to finish it to a high standard and then bought new beds and living room furniture. ~~e~~ e Pc

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Above: Abigail’s family receiving a food parcel during the building work being completed.

Right: we bought new beds, mattresses, mosquito nets and blankets. By the time we left they said their faces ached with smiling and laughing so much. Mama Abigail was so delighted to receive a new bed as well.

The family were amazed when Ayub arrived with their new living room furniture. They were so thankful and said many, many thank yous to those who totally transformed their lives.

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Fidel, along with his younger brother Philip and young cousin Mikey were told by their uncle they couldn’t stay in the house with their grandma anymore, so they had to start building something to sleep in. They made an attempt but became disillusioned when their uncle told them it was a poor effort and wouldn’t remain standing when the rains started. We told our supporters and they rallied to help out. The boys had decided they wanted a room each so that is how they built the house.

Once the framework was built with poles and the roof in place, we encouraged the other sponsored boys to come and help out with mudding, to teach them that it was good to be there for each other.

The boys are very happy with their new home, it is plastered inside and outside, with windows and doors fitted. They each have their own room to sleep in but go to eat with grandma in her house next door.

We delivered new beds to them. All 3 boys sent heartfelt thanks in video messages, to show their appreciation of the great blessing they have received.

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4 . A listening ear i n a traumatic situation is what was needed when we were shocked to find Esther had been raped and was pregnant aged just 16 years old.

Esther delivered baby Emmanuel on 23[rd] December 2025 by C-section. She came home 3 days later from hospital. The operation and hospital stay were very expensive, not like Kate & John’s daughter who delivered their first grandchild in England on the same day with no cost at all. Many people ask me why Kenyans in rural villages don’t get on in life and my first point is that we also wouldn’t get on so quickly if we had to pay for every doctor and hospital visit and all the educational costs like the Kenyans have to.

Esther’s mum Emily is proud to have a grandchild and was very thankful for all the items we bought for baby Emmanuel.

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We have been kept busy with more hospital visits this year. Eugine and Susan needed treatment for Malaria. Fidel was having back pain so he was also taken to hospital to be checked out several times for physiotherapy after his knee operation.

Left: Beatrice receives her medication every 2 months.

5. Relieving distress and hardship

It has been a massive expense for us supplying sanitary wear to our girls. We decided to start talking about this taboo subject and we shared with you that there was a product available that would cost £8 and would provide sanitary wear for a girl for 4-5 years with no other costs. You responded so generously we were able to buy 100 kits for our girls and ladies and pay the costs for Alice from Days for Girls to come and teach our children and youth aged 9 and over. All of the children came round to Ayub’s home for the day and learned so much. All the girls were in anticipation of receiving a kit and the boys received boxer shorts too. Thank you everyone!

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They were taught about each other’s bodies and most of all to respect and honour one another.

Above: Such a blessing to see our kids drinking in the truths that will set them free from deception and free to be all they were created to be.

We were so blessed when Kate DeBoer wrote a beautiful children’s book donating all the profits to us. She also paid for our children in Kenya to receive a copy. Here’s the link to order copies for your children.... https://www.kingdommarketplace.org.uk/s - - hop/gifts/the happy teapot/

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Our children and youth receiving a copy of The Happy Teapot at Christmas.

Below: As you know we believe in giving a hand-up and not hand-outs, however there are times when some of our widows and orphans just don’t have any food to eat. That is when we deliver food and other necessary items like soap to them. All of which are very gratefully received.

Above: We were given the opportunity to send a small amount of clothing, books and educational equipment to Kenya again which added to the Christmas gifts that our children received this year.

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Left: Ayub goes to the wholesale market to buy food and provisions in bulk. He brings it home on several motorbikes and divides it up at home according to how many are in each family.

Left: We secured a monthly sponsor for Joseph, a man we have known for many years who is disabled. He receives a food parcel for his family twice a month now and he’s extremely grateful.

Right: We also delivered more solar lamps and mattresses this year, both of which are life transforming for families and individuals, bringing light into their dark homes or providing a good and comfortable night’s sleep.

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----- Start of picture text -----
Right and below:
Before and after
photos of Rodah,
Eugine and
Everline
receiving a solar
lamp along with
many other
children, the
transformation
needs no
explanation.
----- End of picture text -----

Far right: Cynthia and below Leonida are delighted to receive their lamps and as you can see their faces also light up when they switch them on for the first time.

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Sponsor/child relationships have blossomed with sponsors encouraging their children via letter, video messages and video calls overseen by us and the Kenyan team. This has increased the children’s confidence to speak English and they are learning to communicate effectively.

We mainly communicate with our sponsors through WhatsApp. Our WhatsApp group, called Transforming Lives, keeps our sponsors and anyone interested in our work in Kenya updated. It is a group purely set up to inform those interested in our work in Kenya, no one can reply publicly to keep the messages down to a minimum but you can of course respond to us personally on WhatsApp, phone or email. Vikki has very kindly created a QR code which allows anyone interested to join the group. Just point your camera at the code and click the yellow WhatsApp box that appears. Feel free to share the link with anyone interested.

Here is the QR code joining link...

Together we can transform lives for the better.

Chairman’s Report

What a phenomenal year we have had, so much building work done to such a high standard and so many lives transformed for the better. When I look at the above report, I see so many smiles, which can of course be temporary. But I know that the transformations we have achieved during 2025 have touched and changed hearts and lives forever. To believe that you are of little worth because no one pays your school fees and then find a sponsor who commits £20 per month to pay all your school expenses, that changes how you see yourself and what you believe about yourself. Our passion and purpose are to show children and youth that they are of great value, and are worth investing in. Similarly, going from sleeping on a rough mud floor on a pile of rags to having a new bed with a mattress and a blanket, or having your house built or renovated so that the rain doesn’t soak you while you are in bed, or receiving a solar lamp so you can do homework in the evening are all transforming lives. These are things we take for granted in the West, but they are luxuries in rural Western Kenya. We know that those who receive assistance from our charity in Kenya are changed by the blessings they receive and can see God at work through our ‘ Love in Action’ – which is the name of our Kenyan Community Based Organisation. Thank you everyone for joining us in transforming lives in 2025.

Signed.

Name. Kate Jergas – Chair Date 07/04/2026

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FREE 2 BE ¥*PECIAL INDEPENDENT EXAMINER'S REP(XiT TO THE TRUSTEES OF FREE 2 BE SPECIAL Th18 Report Is based on the accounts of the chadty and 1$ for the year ended 31 st t)ecember 2025 R•• Ilv• r•• Iblllll•• af tru•kn•• arnl •x•mlMr: The charityb trustees are responsible for the prepardtion of the accounts. The charftyb Iw8tee8 considerthat an audlt Is not requlred for th18 year{under sectlon 43(2) of the charfties Act 1993 {th8 1993 Act) and that an Independent Oxamlnatlon Is needed. r•8 Examine the accounts (undar sactlon 43 (3Xa) of tha 1993 Act) To follow thé pffKedurn8 laid down In the Genernl Dlrn¢tlon8 glven by the Cha￿ty Comm1$81onern (under se¢tlon 43 (7Xb) of the 1993 Act); and To State whether partlcular mattern have come to my attontlon. AA My examination was canied out in accordance with the G•noral Dlrnctlon8 glvon by the Charlty Commlsslonern. An examlnatlon Includes a rnvlew of th• accountlng rncords kept by thé chartty 8nd a comparfson ol the accounts Prn8éntéd wlth thes• ￿C0￿8. It also Includ•8 con81dern￿Qn d any unusual Item$ ordlsclosurns In the account$, and sèeking éxplanations fffjm you as trust88S ¢oncèming any such matt8rs. Th8 pmcèdurns undertakèn do not provlde all tho ovidéncè that would be requirvd in an audit. and consequendy I do not expross an audit opinion on Ihe view glven by the accounts. Ind• nd•nt •xamln•r'• •tst•m•nt In connecuon vlth my examlnatlon, no matter has coma to my attentlon: 1) Whlch glv•8 m• rna8onabl• c8U88 to that In any matédal rnspe¢t the r•qulremeni8 lo keep accountlng rnconls in acco￿anCe with Section 41 of iho 1993 Act and To prepare accounts whlch accord wth accountlng records and comply wlth the accountlng requlremeni8 of the 1993 Act. Hav8 been m8t" or 2) To whlch. In my oplnlon, attontlon should bo drnwn In ortl•r to •nabl• a propor underntandlng of th• accounts to bo reach￿. . I Narn: 24

FREE 2 BE SPECIAL

STATEMENT OF FINANCIAL ACTIVITIES (SOFA)

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes 2025 2024
Income: £ £
Donations & Sponsorship 2 39,746.63 33,469.14
Other income 6,696.14 8,233.72
Total incoming resources 46,442.77 41,702.86
Expenditure:
Charitable activities 3 29,000.00 28,757.00
Other expenditure 0.00 0.00
Total resources expended 29,000.00 28,757.00
Net income/expenditure and net
movement in funds 17,442.77 12,945.86
Reconciliation of funds:
Total funds brought forward 39,765.04 26,894.18
Total funds carried forward 4 57,207.81 39,840.04

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

All income and expenditure derive from continuing activities.

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FREE 2 BE SPECIAL

BALANCE SHEET BALANCE SHEET BALANCE SHEET
AS AT 31 DECEMBER 2025 AS AT 31 DECEMBER 2025
Current Assets 2025 2024
Cash at bank and in hand 57,207 39,840
57,207 39,840
Creditors: amounts falling due
within one year 0 0
Net Assets 57,207 39,840
Charity funds:
Restricted funds 52,207 34,840
Unrestricted funds 5,000 5,000
57,207 39,840

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FREE 2 BE SPECIAL

NOTES TO THE FINANCIAL STATEMENTS

AS AT 31 DECEMBER 2025

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 payment 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 when appropriate. The aim and use of each restricted fund is set out in the notes to the financial statements.

2025 2024
£ £
2 Donations & Sponsorship:
Regular & one-off sponsorship 32,907.53 29,083.52
Fundraising/market events 6,839.10 4,385.62
HMRC Gift Aid 6,696.14 8,233.72
46,442.77 41,702.86
3 Charitable activities:
Kenya - finance sent to achieve projects 16,230.91 17,694.00
Education costs 12,769.09 11,063.00
UK Administration costs 0.00 0.00

29,000.00 28,757.00

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FREE 2 BE SPECIAL

NOTES TO THE FINANCIAL STATEMENTS

AS AT 31 DECEMBER 2025

2025 2024
£ £
4 Total funds carried forward 52,207.81 34,840.04
Restricted funds:
i) Kenyan General Reserve 43,593.32 25,374.55
ii) Kenyan Travel Reserve 2,664.49 2,664.49
(iii) Kenyan Special Needs 1,200.00 2,051.00
(iv) UK Special Needs 4,750.00 4,750.00
Total Funds 52,207.81 34,840.04
UK Unrestricted Reserve 5,000.00 5,000.00

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 member of Love in Action 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 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 and vulnerable children/adults.

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 all administration and running costs of the charity are undertaken by the trustees.

All the expenses of the charity and all overheads are paid by the trustees. 100% of the donations we receive are used solely to fulfil our objectives.

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