Charity Registration Number - 1183099
**Kijana Kwanza (Young People First) Annual Reports and Financial Statements For the Nine Months Ended 31 December 2020**
## **Kijana Kwanza (Young People First) Contents For the Nine Months Ended 31 December 2020**
|**Index**|**Page**|
|---|---|
|Administrative Information|1|
|Trustees' Report|2|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7|
## **Kijana Kwanza (Young People First) Administrative Information**
## **For the Nine Months Ended 31 December 2020**
**Charity Name** Kijana Kwanza (Young People First) **Charity Registration Number** 1183099
**Registered Office** 37 Cullington Close Harrow Middlesex HA3 8LX **Trustees** Dr Mohammed Abdul-Latif Mudassirhassan Daya Mehti Aslanov Sanjana Deen **Bankers** Barclays PLC 355 Station Road Harrow HA1 2AW
## **Structure, Governance & Management**
## **Governing Document**
The organisation was established as a Charitable Incorporated Organisation (CIO) and received its charity registration on 24 April 2019. The charity is governed by its constitution.
## **Organisational Structure**
Kijana Kwanza (Young People First) has a Board of 4 Trustees who meet every three months and are responsible for the strategic direction and policy of the charity.
## **Risk Management**
The Board has conducted a review of the major risks to which the charity is exposed to and continues to monitor this on an ongoing basis. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of policies and procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers and beneficiaries of the charity's services.. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
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## **Kijana Kwanza (Young People First) Trustees' Report For the Nine Months Ended 31 December 2020**
## **Introduction**
Tanzania has a population of 57 million, of which 63% are under the age of 25. In the next two decades this is likely to double. The current median age is just 17 years.
This startling demographic presents new challenges for one of the poorest countries in the world. The education system is at breaking point as it tries to accommodate the growing demand for school places – it is not unusual for class sizes to exceed 70 students. Despite record numbers of students, schools struggle to provide a high-quality education, with the poorest students – including an estimated 1.3 million who were orphaned by HIV alone – at greatest disadvantage.
Young people that succeed in their education, including many university graduates, continue to struggle to break the shackles of poverty. Every year, 1 million Tanzanians reach working age, but the economy only creates 70,000 formal jobs. The majority of young people remain out of work, with many resorting to informal jobs or subsistence farming.
However, a burgeoning youth population also presents many opportunities. Young Tanzanians are very proud of their ‘youth’, which they associate with being full of energy and as potential to be part of the nation’s future workforce.
Kijana Kwanza (Young People First) was founded in January 2019 with the aim of harnessing this potential. We aim to broaden the horizons of young people in Tanzania and help them realise their aspirations. In particular, we maintain a special focus on improving access to education and vocational training and investing in the life skills of young people.
Kijana Kwanza (Young People First) was registered as a charity in the UK on 24 April 2019, and subsequently as a registered NGO in Tanzania on 10 September 2019.
## **Achievements**
The start of the year was dominated by the arrival of the global pandemic in Tanzania, which resulted in the closure of schools and other public facilities. Similarly, our shelter was largely in lockdown, except where young people were supporting the relief efforts. This included the distribution of 2,400 bottles of liquid soap, a viral campaign on handwashing that was viewed 49,193 times on social media and street workshops led in partnership with local government health officials. In addition, we distributed 61 handwashing stations and 100 face visors to local hospitals.
Alongside the global pandemic, heavy rainfall in Moshi Town and the surrounding areas resulted in the destruction of 116 homes, 20 of which were entirely washed away, and the death of 6 people. Our staff and young people were on the ground within hours, assessing the damage and helping to clear up debris. In the following days and weeks, we oversaw the distribution of emergency food aid, mattresses and small grants for replacement educational supplies for children and young people.
These efforts would not have been possible without the generous support of donors from across the globe and the children and young people resident at our shelter, who demonstrated compassion, empathy and leadership in undertaking these activities.
This year we expanded our sponsorship programme to 46 children and young people. We have also developed a new tiered approach that recognises the different needs and interests of young people. This includes the Community Sponsorship Programme that supports children and young people who are cared for in the community by a relative or foster parent. We expect to expand all these child and student sponsorship programmes in the coming year.
We are delighted to have completed the purchase and renovation of a new plot outside Moshi Town, which will provide boarding for 28 students. This will allow us to offer a wider array of day-services in town and also provide accommodation for vocational students, many of whom are struggling with basic subsistence, which in turn affects their academic performance.
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## **Kijana Kwanza (Young People First) Trustees' Report For the Nine Months Ended 31 December 2020**
Our day-services now include basic computer courses in our new, fully equipped IT suite on site. Thus far, 161 young people have completed and passed our in-house course. We are also making good use of all spare capacity to deliver short courses and revision classes throughout the week. These complement our existing Study Cafe that often attracts more than 100 children and young people each week for the purposes of revision, borrowing books from our library and use our free Wi-Fi service.
This last year, we have been more ambitious in distributing small grants and interest-free loans, totalling 205 over the last 9 months. These have included new business set-up loans, such as the opening of a console gaming shop in Njoro District of Moshi Town.
Increasing the financial capacity of families with children to make ends meet is an important priority for us as a long-term approach to combatting child poverty. In partnership with the Lady Fatemah Charitable Trust, we piloted a goat herding project in rural areas outside of Moshi, providing a small herd to poor families to rear and reproduce with the aim of generating an income from the surplus goats. The initial pilot of 5 herds has been expanded to 30 herds, with higher ambitions for the year ahead.
These developments are a mere summary of the immense efforts made by our staff and volunteers in Tanzania. We have, of course, expanded our staff team to respond to increasing demands and the variety of more complex projects we engage in. I, and my fellow Trustees, are very proud to be part of such an energetic and committed group of local changemakers in Tanzania. With the hope that 2021 will mark a turning point in the global pandemic, and the loosening of travel restrictions, we are keen to invite more international volunteers to Kijana Kwanza to assist in the delivery of our services.
A full outline of all our activities and achievements can be found at www.kijana-kwanza.org/annualreport.
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# **Kijana Kwanza (Young People First) Trustees' Report For the Nine Months Ended 31 December 2020**
## **Trustees’ Responsibilities for the Financial Statements**
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 (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable organisation will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions, 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 UK GAAP. 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.
The Trustees confirm that:
- so far as each Trustee is aware, there is no relevant information of which the charity’s Independent Examiner is unaware; and
- the Trustees have taken all the steps that they ought to have taken in order to make themselves aware of any relevant information and to establish that the charity’s Independent Examiner is aware of that information.
## **Trustees’ Statement**
The Board of Trustees confirms that we have referred to the guidance contained in the charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.
## **Dr Mohammed Ammar Abdul-Latif Chair**
Date: 20.02.2021
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## **Kijana Kwanza (Young People First) Independent Examiner's Report For the Nine Months Ended 31 December 2020**
I report on the accounts of Kijana Kwanza (Young People First) for the period ended 31 December 2020, which are set out on pages 5 to 7.
## **Respective Responsibilities of Trustees and Examiner**
The charity's Trustees are responsible for the preparation of the accounts. The charity's Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an Independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general directions given by the charity commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the 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 you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently 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 next statement.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Reza Hasan**
Chartered Accountant FCCA MBA
**Date:** 20.02.2021
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## **Kijana Kwanza (Young People First) Statement of Financial Activities For the Nine Months Ended 31 December 2020**
|**Incoming resources**
Income from donations and legacies
Other incoming resources
Gift aid claimed
Interest income
**Total incoming resources**
**Resources expended**
Charitable activities
**Total resources expended**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2020 (Dec)**
**£**
**£**
**£**
101,942
142,202
244,144
1,095
-
1,095
412
-
412
23
-
23
**103,471**
**142,202**
**245,673**
87,937
133,300
221,237
**_Nine months ended 31 Dec 2020_**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2020 (Dec)**
**£**
**£**
**£**
101,942
142,202
244,144
1,095
-
1,095
412
-
412
23
-
23
**103,471**
**142,202**
**245,673**
87,937
133,300
221,237
**_Nine months ended 31 Dec 2020_**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2020 (Dec)**
**£**
**£**
**£**
101,942
142,202
244,144
1,095
-
1,095
412
-
412
23
-
23
**103,471**
**142,202**
**245,673**
87,937
133,300
221,237
**_Nine months ended 31 Dec 2020_**|**_Twelve_**
**_months_**
**_ended 31 Mar_**
**_2020_**
**Total Funds**
**2020 (Mar)**
**£**
53,170
9
-
7|
|---|---|---|---|---|
|||||**53,185**|
|||||41,873|
||**87,937**|**133,300**|**221,237**|**41,873**|
||5,079|(5,079)|-|-|
||**20,613**|**3,823**|**24,436**|**11,312**|
||6,170|5,142|11,312|-|
||**26,783**|**8,965**|**35,748**|**11,312**|
All income and expenditure derive from activities of the charitable entity that are continuing. There was no other comprehensive income arising in the current or prior year.
The notes on page 7 form part of these accounts.
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## **Kijana Kwanza (Young People First) Balance Sheet**
## **As at 31 December 2020**
|Notes
**Current assets**
Debtors
2
Cash at bank and in hand
**Creditors:**Amount falling due within one year
**Net current assets**
**Net assets**
**The funds of the charity**
Retained funds
3
Accumulated funds
3|**_Nine_**
**_months ended_**
**31-Dec-20**
**£**
-
35,748
**35,748**
-
35,748
**35,748**
11,312
24,436
**35,748**|**_Twelve_**
**_months ended_**
**31-Mar-20**
**£**
520
10,792|
|---|---|---|
|||**11,312**
-|
|||11,312|
|||**11,312**|
|||-
11,312|
|||**11,312**|
These financial statements were approved by the Board of Trustees and authorised for issue on the following date and signed on behalf of the Board by:
## **Dr Mohammed Ammar Abdul-Latif Chair**
Date: 20.02.2021
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**Kijana Kwanza (Young People First) Notes to the Financial Statements For the Nine Months Ended 31 December 2020**
## **1 Accounting Policies**
## **1.1 Basis of Preparation**
The financial statements have been prepared under the historical cost convention and 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 (FRS102) (effective 1 January 2015) - (Charities SORP (FRS102)) Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
## **1.2 Fund Accounting Policy**
Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **1.3 Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **1.4 Resources Expended**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **1.5 Financial Reporting period**
The Financial Reporting period has changed from 31 March to 31 December, hence the current, hence the current annual report and accounts have been prepared for nine month period to align with the new financial year.
## **2 Debtors**
|Pending donation
**3 Fund Analysis**
General funds
Restricted funds
**Total funds**|**Brought**
**forward**
**Incoming**
**resources**
**£**
**£**
6,170
103,471
5,142
142,202
11,312
245,673|**Resources**
**expended**
**£**
(87,937)
(133,300)
(221,237)|**31-Dec-20**
-
**-**
**Transfers**
**£**
5,079
(5,079)
-|**31-Mar-20**
**£**
520|
|---|---|---|---|---|
|||||**520**|
|||||**Carried**
**forward**
**£**
26,783
8,965|
|||||**35,748**|
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