2025-04-01-accounts - The Hummingbird Initiative

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The Hummingbird Initiative

ANNUAL REPORT

2024/2025

Charity Registration Number 1182406

THE HUMMINGBIRD INITIATIVE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Contents	Page
Introductory message from Treasurer Trustee	1
Trustees’ Report	2-7
Independent Examiner’s Report	8
Statement of Financial Activities	9
Balance Sheet	10
Notes to the Accounts	11 – 15

THE HUMMINGBIRD INITIATIVE

2024/25 proved a busy year for our small charity.

Early in 2024 we installed a milling machine at Posho Mill which by April had started to provide a sustainable supply of flour for the community. Similarly, an incubator, running off solar power, has been successfully raising chicks to everyone’s delight.

In October 2024 Cinderella Obuya joined our team to build up our school agricultural, kitchen garden and environmental projects, including a hydroponic scheme as well as drip-irrigation systems, enabling the planting of additional crops such as soya beans, kales, tomatoes and carrots. These methods were initially applied to both Kanjoo and Kalimikuu schools with the farmland now flourishing with several crops and more replacement plants being sown. Maize continued to be grown on the farmland and we planted avocado trees and bananas in some of the schools. Many metres of strong fencing have been erected to protect both the schools’ kitchen gardens and the farmland. We are very proud of this achievement.

All this, of course, needs plenty of water and we have conducted a comprehensive Hydrological Study covering six water withdrawal points with intake designs and water connections. Extensive mapping of the Kanjoo sublocation has provided essential data for future planning. We are also connecting more households to the water table.

In addition to the splendid new classrooms that we have built and continue to build, several schools now have elegant toilet blocks, replacing the very basic facilities previously used. Plans for the administrative blocks and kitchens have also been drawn as the preliminary stage to creating an overall more functional, safe and attractive environment.

Kanjoo Primary school benefitted from some new goal posts and a quantity of footballs and other sporting equipment was supplied. Secure gates and perimeter fencing have strengthened Kalimikuu and Mwomwere school’s security and aesthetics.

In October, a video film was made by BigStyle Media which will be used as promotional material for fund-raising and awareness projects. A short version can be viewed on our website www.thehummingbirdinitiative.org.

The Hummingbird Initiative remains committed to driving sustainable change. Our projects in education, infrastructure, agriculture and water management are building the groundwork for a resilient future. With a clear roadmap and the unwavering support of our partners and community members, we look forward to increasing our impact in the coming year.

Together, we are creating lasting change – one community at a time.

Georgina (Dordi) Gough Trustee

THE HUMMINGBIRD INITIATIVE

REPORT OF THE TRUSTEES

The Trustees have pleasure in submitting their report and the independently examined financial statements for the Charitable Incorporated Organisation (“CIO”, ”Charity”) for the year ended 31 March 2025 which have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Trust Deed.

Structure, governance and management

The Charity is governed by its Constitution document dated 12 March 2019 and is a registered charity (charity registration number 1182406).

The names of the persons who were Trustees at any time during the year ended 31 March 2025 and up until the date of signing these accounts were as follows:

G Gough S Trollope T Kilduff

The statutory power of appointing new and additional Trustees is exercisable by the Trustees.

Principal address

The principal address of the Charity is:

47 West Lane London SE16 4PA

Independent Examiner

T W Slater Shaw Gibbs Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

THE HUMMINGBIRD INITIATIVE

REPORT OF THE TRUSTEES

(continued)

Objectives and activities for the public benefit

The Hummingbird Initiative (“THI”) is a United Kingdom-registered Charitable Incorporated Organization. The organisation has been working in Kenya to improve the livelihoods of the people living in the Kanjoo sublocation, Meru County since 2019. The community is on the outskirts of Meru National Park and close to Mount Kenya, the second-highest mountain in Africa. Therefore, the community lives in a sensitive ecosystem and the high human population has made the situation more complex. The community is challenged by numerous issues including human-wildlife conflict, water scarcity, high illiteracy levels, and retrogressive cultural practices. The main source of income in the community is miraa (khat – a stimulant drug that is legal in Kenya) farming which has been experiencing several challenges in the global market. Furthermore, Kanjoo is a marginalised community with inadequate basic amenities and infrastructure.

THI was founded after Winky Skevington and William Travers were introduced. They had a similar goal: to help rural communities in Africa to develop and sustain a higher standard of living, at a local level, with particular emphasis on sound environmental and wildlife practices. Winky's inspiration was rooted in Education and Will's from countless interactions with rural communities whilst working with his organisation, The Born Free Foundation, of which he is the Executive President and Co-founder. Winky is a teacher whose passion for and relationship with Africa developed after time spent working in a school in Kenya and travelling extensively through East Africa. Georgina Gough has recently come on board to join The Hummingbird Initiative as a Trustee. Until now, she has been the Clerk to the Worshipful Company of Arts Scholars Livery Company, covering all aspects of administration for both the Company and the Charitable Trust. THI is committed to working collaboratively with other charities, individuals and organisations, if at all possible, recognising that the provision of public benefits and services is interconnected.

Our objectives, as listed on the Charity Commission official website, are:

To address the following 3 issues for people living in rural communities in Kenya, East Africa and other developing countries as the trustees see fit. To bring together and co-ordinate the resources of relevant charities, agencies, organisations and individuals to identify and address these challenges:

The relief of sickness and preservation of health of people living in rural communities in Kenya, East Africa and other developing countries as the trustees see fit, in particular but not exclusively by, bringing together and co-ordinating the resources of relevant charities, agencies, organisations and individuals to identify and address the challenges that they face in accessing primary health care.
The advancement of education of people living in rural communities in Kenya, East Africa and other developing countries as the trustees see fit, in particular but not exclusively by supporting access to basic education, buildings, curriculum development, availability of resources, specialist teachers and teaching professionals.
Such charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees from time to time determine.

THE HUMMINGBIRD INITIATIVE

REPORT OF THE TRUSTEES

(continued)

Achievements and performance of the Charity

2024/25 proved a busy year for our small charity.

E arly in 2024 we installed a milling machine at Posho Mill which by April had started to provide a sustainable supply of flour for the community. Similarly, an incubator, running off solar power, has been successfully raising chicks to everyone’s delight.

In October, a video film was made by BigStyle Media which will be used as promotional material for fundraising and awareness projects. A short version can be viewed on our website www.thehummingbirdinitiative.org.

Together, we are creating lasting change – one community at a time.

THE HUMMINGBIRD INITIATIVE

REPORT OF THE TRUSTEES

(continued)

Posho Mill

Incubator

Drip pipes at Maano

Cropping soya beans

THE HUMMINGBIRD INITIATIVE

REPORT OF THE TRUSTEES

(continued)

Nac - Nkiri twin classrooms

Kalimikuu toilet blocks

Kanjoo toilet blocks

Hydrological survey

Kalimikuu school

THE HUMMINGBIRD INITIATIVE

REPORT OF THE TRUSTEES

(continued)

Financial review and reserves

Details of the financial position are set out in the statements on pages 8 and 9.

The Charity’s main source of income was from donations, which amounted to £94,637. Grants to organisations totalled £55,600 and other costs totalled £21,998 leaving net incoming resources for the year of £16,357 (2024 – net outgoings of £14,852) and the total funds of the Charity at 31 March 2025 amounted to £20,598 (2024 – £4,241).

Risk management

It is confirmed that the major risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate those risks.

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgments and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 18[th] November 2025 and signed on their behalf by:

Georgina Gough

Trustee

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF THE HUMMINGBIRD INITIATIVE

I report to the Trustees on my examination of the accounts of The Hummingbird Initiative (the charity), charity number 1182406, for the year ended 31 March 2025, which are set out on pages 7 to 12.

Respective responsibilities of Trustees and Examiner

The charity’s Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

The charity’s Trustees consider that an audit is not required for this year under section 144 of the Act and that independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charity Act;
to follow all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act,
and;
to state whether particular matters have come to my attention.

Basis of Independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. 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 seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

T W Slater ACA CTA Shaw Gibbs Limited Salatin House, 19 Cedar Road Sutton, Surrey, SM2 5DA 18[th] November 2025

THE HUMMINGBIRD INITIATIVE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Income and expenditure Note Incoming resources Donations received Resources expended Charitable activities 3 Governance costs 4 Total resources expended Net incoming resources Reconciliation of funds Total funds brought forward Total funds carried forward	£ 271,430 716	2025 £ 275,728 272,146 3,582 20,598 24,180	£ 77,600 680		2024 £ 94,637 78,280 16,357 4,241 20,598

All recognised gains and losses are reflected through the Statement of Financial Activities and no separate Statement of Total Recognised Gains or Losses is presented. There were no discontinued or acquired activities during the current or preceding year.

THE HUMMINGBIRD INITIATIVE

BALANCE SHEET AS AT 31 MARCH 2025

Note Non-current assets Tangible assets 5 Current assets Receivables 6 Cash at bank 7 Total assets Current liabilities Payables 8 Total assets less current liabilities Represented by: Unrestricted Fund FUND BALANCE 9	2025 £ - 885 23,995 24,880 700 24,180 24,180		2024 £ 238 836 20,204 21,278 680 20,598 20,598

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Approved by the Trustees on 18[th] November 2025 and signed on their behalf by:

Georgina Gough Trustee

THE HUMMINGBIRD INITIATIVE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

1) ACCOUNTING POLICIES

Basis of preparation and assessment of going concern

The financial statements have been prepared under the historical cost convention in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and applicable regulations.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are drawn up on the going concern basis, which assumes The Hummingbird Initiative will continue in operational existence for the foreseeable future. The Trustees consider the current and forecast cash resources to be sufficient to cover the working capital requirements of the charity for at least 12 months.

The accounting policies adopted by the Trustees are outlined below:

a) I ncome recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity, and it is probable that those conditions will be fulfilled in the reporting period.

b) Resources expended

Expenditure is included in the accounts on an accrual basis. Irrecoverable VAT is included with the item of expenditure to which it relates.

Expenditure has been analysed between:

i) Charitable activities – all expenditure directly related to the objects of the charity, which is charged in the year.

ii) Governance costs – all expenditure for the running of the charity itself as an organisation.

c) Fund accounting

The charity’s fund is unrestricted, and the Trustees are free to use it in accordance with the charitable objects. The fund is represented mainly by cash.

d) Cash and cash equivalents

Cash and cash equivalents comprise current bank account balances and are subject to insignificant risk of change in value.

THE HUMMINGBIRD INITIATIVE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

(continued)

f) Fixed assets

Tangible fixed assets are included in the balance sheet at cost.

Depreciation is provided on all tangible assets at rates calculated to write off the full cost or valuation less estimated residual value of each asset over its estimated useful life. The principle rate in use is:

Computer Equipment: 25% Other Tangible Assets: 25%

2) RELATED PARTY TRANSACTIONS AND TRUSTEES’ REMUNERATION

The Trustees were not paid or received any other benefits from employment with the charity during the period neither were they reimbursed expenses during the period.

3) ANALYSIS OF CHARITABLE EXPENDITURE

Ablutions project Crop stores Fencing and irrigation Incubator and mapping Kalimiku Piping Project Maano Drip Irrigation Maji Africa Water Tanks Nac-Nkiri Primary School Project Posho Mill Toilets and classrooms Water projects Re-build Catherine’s house Farming Project Kitchen Gardens Film crew expenses General expenses Other projects Support costs (note 4)	2025 £ 35,893 6,408 18,953 5,775 24,159 - - 24,706 - 39,947 17,045 4,965 10,435 9,135 2,568 7,833 - 207,822 63,609 271,431	2024 £ - - - - 9,800 2,000 3,900 36,700 2,200 - - - - - - - 1,000 55,600 22,000 77,600

THE HUMMINGBIRD INITIATIVE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025 (continued)

4) SUPPORT COSTS

2025
Basis of
Apportionment
Support
Costs
£
Governance
£
Staff costs
Actual
54,103
-
Travel
Actual
288
-
Website costs
Actual
780
-
Bank charges
Actual
2,334
-
Insurance
Actual
907
-
Computer and telephone
expenses
Actual
334
-
Advertising and marketing
Actual
1,084
-
Depreciation of fixed assets
Actual
237
-
Legal and professional fees
Actual
1,203
-
Sundry expenses
Actual
2,338
-
Independent examiner’s fee
Work done
-
716
63,609
716
2024
Basis of
Apportionment
Support
Costs
£
Governance
£
Staff costs
Actual
11,520
-
Website costs
Actual
2,604
-
Travel
Actual
349
-
Bank charges
Actual
368
-
Insurance
Actual
1,597
-
Advertising and marketing
Actual
4,761
-
Depreciation of fixed assets
Actual
801
-
Independent examiner’s fee
Work done
-
680
22,000
680

Total
£
54,103
288
780
2,334
907
334
1,084
237
1,203
2,338
716
64,325
Total
£
11,520
2,604
349
368
1,597
4,761
801
680
22,680

THE HUMMINGBIRD INITIATIVE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

(continued)

5) FIXED ASSETS Cost Computer Equipment At 1st April 2025 1,610 Additions - At 31st March 2025 1,610 Depreciation At 1st April 2025 1,472 Charged 138 At 31st March 2025 1,610 Net Book Value At 31st March 2025 - At 31st March 2024 138 6) RECEIVABLES Prepayments Accrued income 7) CASH AND CASH EQUIVALENTS Current accounts 8) PAYABLES: Amounts falling due within one year Accruals	Other Equipment 1,595 - 1,595 1,496 99 1,595 - 99 2025 £ 885 - 885 2025 £ 23,995 2025 £ 700	Other Equipment 1,595 - 1,595 1,496 99 1,595 - 99 2025 £ 885 - 885 2025 £ 23,995 2025 £ 700

THE HUMMINGBIRD INITIATIVE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

(continued)

9) FUND BALANCE

The charity’s fund is unrestricted, and the Trustees are free to use it in accordance with the charitable objects. The fund is represented mainly by cash.

Analysis of the movements in the fund for the current period are presented below.

Fund balance brought forward Incoming resources Resources expended Fund balance carried forward	2025 £ 20,598 275,728 (272,146) 24,180		2024 £ 4,241 94,637 (78,280) 20,598