x.x Kijana Kwanza (Young People First) Annual Reports and Financial Staiements For the Year Ended 31 December 2022 Charity Registration Number- 1183099 Kijana Kwanza (Young People Firsi) Contents For the Year Ended 31 December 2022 Ind Page Administrative Information Trustees. Report Independent Examiner's Report Statement ol Financial Activities Staemenl of Financial Position Notes lo the Financial Statements ## **Kijana Kwanza (Young People First) Administrative Information** **For the Year Ended 31 December 2022** **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. 1 Kijana Kwanza (Young People First) Trustees. Report For the Year Ended 31 December 2022 Introduction Tanzania has a population of 67 million, ol which 63 /tt are under the age of 25. In the next two decades this is likely lo double. The 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 al breaking point as it tries to accommodate the growng demand for school places- il is not unusual lor class sizes to exceed 70 students. Despite record numbers of students, schools struggle lo provide a high-qualily education, with the poorest students- including an eslimaled 1.3 million who were orphaned by HIV alone- at greatest disadvantage. Young people that do succeed in their education, including many university graduates, struggle lo find stable employment. Every year, 1 million Tanzanians reach working age, bul the economy only creates 70,000 formal jobs. Kijana Kwanza (Young People Firstl was founded in January 2019 with the aim ol empowering a new generation of children and young people in Tanzania to overcome disadvantage and fulfil their ambitions by becoming engaged, globally aware and economically independent citizens. Working with the most vulnerable children and young people, in particular those who are orphaned or abandoned, former street children and victims of abuse, we provide holistic welFare services including a sale place for them to slay, food and medical care, access to schooling and formal education, vocational training and personal development opportunities. Our goal is to unleash their potential and create future leaders who can benefit themselves and their communities at large. The organisalion was registered as a charity in the UK on 24 April 2019, and subsequently registered as an international NGO in Tanzania on 10 September 2019. A¢hlevements Four years on since the charity s inception, it is a matter of great pride to note that our very first intake of sponsored students have now completed secondary school. Whilst we await their results in the New Year, this is an important milestone in our history, as we demonstrate all that Can be achieved by providing disadvantaged children and young people with a stable and supportive environment to grow and pursue their dreams. Benefl¢larles Despite global economic challenges, Kijana Kwanza has achieved steady growth in the past year, as well as launched new projects to fulfil our mission in providing holistically lor the empowerment of children and young people. This year, the number ol students directly sponsored by the Charity has increased lo 167 (compared to 105 last yearl bul our various programmes and services have reached a total 019,679 direct beneficiaries Icompared to 7.946 last yearl. This year, we have launched a range of projects lo respond in new ways to needs in the local community. These include.. Back-to-school A lew weeks after the start ol the new academic year, our social workers, in partnership with school headleachers, seek lo identify the whereabouts of 'missing children who have not reported lo school. When a Child is traced, we try to understand why he or she has not started or returned lo school and provide encouragement and support lo the family to enable access lo education. Where the main factor is poverty, and parents or guardians cannot alford school supplies, we supply these in-kind. As part ol our Ba¢k-lo- School pilot this vear, we enabled 103 children to start or return to secondarv school. Kijana Kwanza (Young People First) Trustees. Report For the Year Ended 31 December 2022 A Gift of Good Hgalth When children from low-incorne families become sick, many have no access to basic healthcare. This can sometimes become lile-threatening when common Conditions are left untreated. To ensure that more children have access to healthcare, we launched a campaign to SPDnsor basic medical insurance lor children in the Community, which costs £301$40 per year. Following our appeal, A Gilt ol Good Health, this year we managed to provide 365 children with medical insurance. We look forward lo evaluating the impact ol this intervention in the coming year and ensuring that this be￿Me$ an annual programme. Orchards of Remembrance The impact of climate change is now fell in JI corners ol the planet and Tanzania is no ex¢eplion, where seasons have moved, and rainfall is more unpredictable. In Kilimanjaro Region, this has been exacerbated by widescale deforestation since Colonial limes, when hundreds ol thousands ol trees were Cut down, to make way lor ¢ollee plantations. The immediate impact ol this on children and young people is that the local agricultural output has become more precarious, with rising food prices resulting in more families restricting meals or going hungry. This project, Orchards ol Remembrance, ollers donors the opportunity lo sponsor fruit trees in memory ol loved ones, enabling us to plant large and small orchards in schools, hospital grounds and on land owned by Kijana Kwanza. Aside from strengthening soil composition and reducing the impa¢l ol Climate Change, the fruit from these trees will be offered free ol charge lo children, young people and their families, so that they can enjoy a balanced diet. Apprenticgship Programme Alongside our vocational training programme, which offers students aged 18+ years the chance to complete a ¢areer-locused 3-year diploma at a college, we have, this year, piloted an apprenticeship programme aimed at young people who are do not meet the requirements lor vocational training al college. Normally, these are young people who have only attended primary school and have no command ol the English language or school dropouts, who are unemployed and have limited skills to lind work or become sell- employed. Apprentices are paired up with small local companies or sell-employed technicians who supervise their learning in a workplace environment. Our pilot, this year, has supported 5 young people, who have pursued training in barbering, tailoring and car and molor¢ycle mechani¢s. We anticipate expanding this programme in the coming year. Organisational & Community Grants As part ol our grants and inleresl-free loans programme for ¢hildren and young people in crisis and lor the purpose ol investing in small business development, we have now expanded our grants programme to local schools and delivery partners. Examples, this year, include funding lo employ a Maths teacher at Mji Mpya Secondary School, assisting with the renovation ol hand-washing facilities at Kariwa Primary School and supplying beds and replacement mallresses lo Halima Orphanage, in close proximity lo Kijana Kwanza. By far the most exciting achievement of the year is the completion ol Kariwa Shelter for Children & Young People, on the outskirts ol Moshi Town. The new facility expands bed ¢apa¢ily and provides Classrooms, dining facilities, a library and ¢ompuler room, as well as additional stall accommodation, on-site. This ¢apilal investment, which has cost in excess of £250,000, stands as a testament to our commitment to lulure generations ol children and young people in Tanzania. As a growing organisalion we have sought, over the last year. lo balan¢e external growth with developing our internal organisational infrastructure by reviewing strategies, adopting new policies and investing in the training ol stall and volunteers. This is, ol course, work in progress, bul we consider these steps essential to the longevity ol the organisation and increasing our resilience in the face of lulure challenges. For more detailed information about our projects, a¢livilies and seNi¢es, please review our lull Annual Report, which is available lor download al www.kijana-kwanza.orglannualreport. ## **Kijana Kwanza (Young People First) Trustees' Report For the Year Ended 31 December 2022** ## **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: 13.08.2023 4 ## **Kijana Kwanza (Young People First) Independent Examiner's Report For the Year Ended 31 December 2022** I report on the accounts of Kijana Kwanza (Young People First) for the year ended 31 December 2022, which are set out on pages 6 to 8. ## **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:** 13.08.2023 5 Kijana Kwanza (Young People Firsl) Statement of Financial Activities For the Year Ended 31 December 2022 Year ended 31 Dec 2021 Year ended 31 Dec 2022 Unre$trl¢ted Funds Re$trleted Funds Total Fund$ 2022 (De¢l Total Fund$ 2021 {De¢l In¢omlng re$ouree$ Income from donations and legacies Other incoming resources Gill aid claimed Interest income Income from Other Trading Activities 161,047 1,018 674 120 475 444,897 25 605,944 1,043 674 120 475 400,309 4,750 7,973 Total In¢omlng re$our¢e$ 163,334 444,922 608,255 413,041 Re$ouree$ expensed Charitable activities 159,215 432,499 591,714 389,647 Total re$our¢es expended 159,215 432,499 591,714 389,647 Transfers between funds 6,298 16,2981 Net movement In funds 10,416 6,125 16,541 23,394 Re¢on¢lllatlon of funds Total funds brought forward Total funds Carried lonNard 24,284 34,857 59,142 75, 35,748 ,14 All income and expenditure derive from activities ol the charitable entity that are continuing. There was no other comprehensive income arising in the current or prior year. The notes on page 7 form part of these awounls. Kijana Kwanza (Young People Firsi) Staement of Financial Posillon A$ at 31 De¢ember 2022 Year Ended 31-Dec-22 Year Ended 31-Dec-21 Notes Current assets Cash at bank and in hand 75,683 58,456 75,683 58,456 Credltors: Amount falling due within one year 686 Net ¢urrent a$sets 75,683 59,142 Net as$et$ 75,683 59,142 The fund$ of the ¢harlty Retained funds Accumulated funds 59,142 16,541 75,683 35,748 23,394 59,142 These financial slalements were approved by the Board ol Trustees and aulhorised for issue on the lollowng date and signed on behalf of the Board by.. Dr Mohammed Ammar Abdul-Latlf Chalr Dale.. 13.08.2023 Kijana Kwanza (Young People Firsi) Noles lo the Financial Slatements For the Year Ended 31 December 2022 1 A¢¢ounting Poli¢ie$ 1.1 Ba$1$ of Preparatlon The financial statements have been prepared under the historical cost convention and in awordance with Accounting and Reporting by Charities= Statement ol Recommended Practice applicable lo Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS1021 lettective 1 January 20151- Icharilies SORP IFRS10211 Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS1021- 1.2 Fund Ae¢ountlng Poll¢y Unrestricted income funds are general funds that are available for use al the Trustees, discretion in furtherance of the objectives ol the charity. Restricted funds are those donated for use in a particular area or lor specific purposes, the use of which is reslricled to that area or purpose. 1.3 In¢omlng Re$our¢e$ All incoming resources are included on the Statement ol Financial Activities when the charity is legally entitled to the income and the amount Can be quantified with reasonable accuracy. 1.4 Re$our¢es Expended Liabilities are recognised as soon as there is a legal or ¢onslru¢live obligation committing the Charity to the expenditure. All expenditure is awounted for on an accruals basis and has been Classified under headings that aggregate all costs related lo the category. Charitable expenditure comprises those Costs incurred by the charity in the delivery ol its activities and services for its beneficiaries. 11 includes tx)Ih osts that Can be allocated dI[￿llY to such activities and those costs of an indirect nature necessary to support them. 2 Fund Analysls Brought forward Incomlng resources Resources expended Transfer$ Carrled forward General funds Restricted funds Total funds 24,284 34,857 59,142 163,334 444,922 608,255 1159,2151 432,499 1591,7141 6,298 6,298 34,701 40,982 75,683