# **Trustees’ Annual Report and Financial Statements for the year ended 31 March 2023**
**UK Registered Charity Number 1184471**
## **CONTENTS**
## 3 Legal and administrative information
- 4 Structure, governance and management
## 4 Objectives
- 5 Key achievements and activities
- 6 Financial review
- 8 Independent examiner’s report
- 9 Statement of financial activities
- 24 More detail on our projects during the year
## 69 Future plans
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## **Legal and administrative information**
## **Charity name**
Help Change Lives
## **Charity number**
1184471 (Registered with the Charity Commission for England and Wales)
## **Registered and correspondence address**
Help Change Lives 5 The Fairway Northwood Middlesex HA6 3DZ
## **Website address**
www.helpchangelives.org.uk
## **Trustees**
Pallvee Shah, LLB, MSc, FCA, CTA Parus Shah, Bsc, MSc Prashant Amatya, Bsc, FCA
## **Chief executive officer**
Pallvee Shah, LLB, MSc, FCA, CTA
## **Bankers**
Barclays Bank Plc
## **Independent examiner**
Marietta Boutros FCCA 12 Lynton Road New Malden KT3 5EE
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## **Structure, governance and management**
Help Change Lives (the ‘Charity’) is constituted as a charitable incorporated organisation (‘CIO’) and registered as a charity with the Charity Commission for England & Wales effective from 17 July 2019.
Our governing document is a constitution, which is based on the CIO Model Constitution as published by the Charity Commission for England & Wales with no material changes.
Help Change Lives (the ‘Charity’) is governed by its board of trustees. Trustees are recruited after being identified as having skills, contacts and other attributes that will help the Charity in the furtherance of its object and activities.
There are currently three trustees, one of whom (Prashant Amatya) is an independent trustee with significant experience in internal audit and governance. Pallvee Shah, the chair of trustees, conducts the day to day running of the charity. Future trustees must be appointed by a resolution passed at a properly convened meeting of the trustees.
All trustees give their time voluntarily and received no remuneration or other benefits. The trustees also cover the rent and utilities expenses of the Charity, and do not charge for travel or expenses, so there are no head office costs.
There is a child safeguarding policy in place that all trustees and people working for the charity are aware of and follow. DBS checks are carried out prior to commencement of trusteeship and the checks are carried out again in line with statutory requirements.
## **Objectives**
The objects of the Charity, as set out in our constitution, are:
_“… the prevention or relief of poverty anywhere in the world by providing grants, items and services to individuals in need, and/or charities, other organisations or persons working to prevent or relieve poverty for the public benefit._
_This includes in particular, but not exclusively, the advancement of education with the aim of reducing poverty, provision of food, water, clothing, shelter, health aids and income generating opportunities to underprivileged persons, and contributing to social and economic development.”_
In planning our activities for the year, we kept in mind the Charity Commission’s guidance on public benefit at our trustee meetings.
100% of all non-trustee donations are spent on our projects, as the trustees cover all the other administrative costs, transfer fees and fundraising costs of the charity, which we keep to a minimum.
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## **Key achievements and activities**
- This year the charity achieved a significant milestone of exceeding £250,000 in donations, less than 5 years after we started. This also meant that we had to change to accruals accounting as required by FRS 102.
- We supported the following projects in the year ended 31 March 2023:
|||**Country**
**helped in**
**FY23**|**Year ended**
**31 March**
**2023**|
**Year ended 31**
**March 2022**|
|---|---|---|---|---|
|1|- Higher education support (secondary school,
university and vocational training)|Kenya|132,603|24,944|
|2|
-Fighting period poverty|
Kenya|47,491|19,594|
|3|-Kenya family support programme|Kenya|44,558|32,293|
|4|
-Medical appeals|
Kenya|24,142|3,581|
|5|-Mary's Meals school feeding|Liberia and
Malawi|16,250|14,405|
|6|
-Kangemi slum school refurbishment project|Kenya|15,956|14,305|
|7|-Primary school education|Kenya|12,140|Included in Kenya
Family Support|
|8|
-UK food banks|
UK|12,000|
-|
|9|-SALVE International Uganda street children|Uganda|11,190|15,150|
|10|
-Kenya Drought Relief|
Kenya|6,915|-|
|11|-Miscellaneous donations|Kenya|4,287|1,751|
|12|-Kenya Children Centres feeding programme|
Kenya|3,640|2,640|
||-RajSaubhag Humanitarian's charitable activities||-|23,000|
||
-Covid food relief||-|18,268|
||-Railway Children Tanzania street children||-|5,061|
||
-Covid oxygen relief||-|4,473|
||-Shishukunj educational books||-|1,500|
||
-Hope4Smile-feeding Indian street families||-|1,500|
||-Bank charges and transaction costs||2,060|Included within
project costs|
||
-Website, IT and data protection fees||532|
423|
||-Exchange rate loss on forex balances||187|52|
||
-Internal transfer received post year-end||2,524|-|
||-Fundraising costs||99|472|
||
**Total funds spent in theyear**||**336,575**|**183,411**|
- **100% of all non-trustee donations were spent on our projects, as the trustees covered all the other admin, transfer fees and fundraising costs of the charity, which we kept to a minimum.** During the year, the trustees made a field trip to Kenya and covered all the expenses for the trip privately.
- All trustees give their time voluntarily and receive no remuneration or benefits. They also cover the rent and utilities expenses of the Charity, so there are no head office costs.
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## **Financial review**
## **1. Expenditure, staff and volunteers**
All expenditure in the year has been on projects to further Help Change Lives’ charitable objectives. 100% of all non-trustee donations are spent on our projects, as the trustees cover all the other administrative costs, transfer fees and fundraising costs of the charity, which we keep to a minimum.
There are no head office admin or UK staff costs as the trustees are working on a voluntary basis from their own premises and do not charge for any travel or expenses.
We have only two paid staff members, who are our social workers in Kenya. The rest of the work is done by volunteers, including our trustees and our CEO. We are very thankful for our growing team of volunteers in Kenya, who enable us to do more good in places where we don’t have a presence on the ground and who also carry out due diligence for us, make sure appeals are genuine by doing home and field visits, shop for us, handle logistics, provide storage and space, informal medical and pharmaceutical advice and take people for medical treatment. We estimate that around 20 people volunteered to help us in this financial year, and we are very grateful indeed.
## **2. Income**
Our main source of funds this year was donations from trustees and related parties (55%, prior year 46%).
## **3. Designated and restricted funds**
£142,536 (39%, prior year 49%) of the donations received in the period were restricted funds given to support specific appeals.
The trustees have designated £35,000 of unrestricted funds held at year-end for our higher education support programme.
## **4. Banking and investment policy**
Funds held by the Charity are not invested. They are held as cash balances and a small amount in hand / mobile money in Kenya. The Charity has a UK Barclays Bank Community Account (Charity Account) that offers special charity rates.
Bank fees and transaction costs of £2,060 were incurred in the period. These fees are covered by trustee donations.
## **5. Related party transactions**
54% (prior year 46%) of funds were raised from trustees and related parties. The amount includes Gift Aid and corporate matching.
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## **6. Reserves policy**
Our reserves policy is to hold at least enough funds to cover legally committed expenditure and forecast expenditure for the next four months.
Our reserves at 31 March 2023 using accruals accounting were £75,581 (£46,707 at 31 March 2022). There was no legally committed expenditure at the year-end. The trustees have designated £35,000 of unrestricted funds held at year-end for our higher education support programme.
Therefore, our restricted and designated funds at the year-end comprise:
|**Cause**|**Amount(£)**|
|---|---|
|- Higher education support (secondary school,
universityand vocational training)|37,000|
|- Medical appeals|12,284|
|- Fighting periodpoverty|6,228|
|**Total**|**55,512**|
The balance of £20,068 in unrestricted funds covered our forecast unrestricted expenditure on the Kakamega Families Programme for the next four months.
## **7. Accounts format**
We have used the accruals accounting format set out for small charities by the Charity Commission for England and Wales as our donations exceeded £250,000 in this accounting period. A reconciliation to prior years, which were prepared on a cash basis, is presented in the accounts.
## **8. Independent examination**
Our financial statements are required to be independently examined as the Charity’s income for the year exceeded £25,000. We are not required to have a formal audit.
The trustees are pleased that Marietta Boutros FCCA, an experienced certified accountant, has agreed to carry out the independent examination.
This report of the trustees was approved by the trustees on 22 January 2024 and signed on their behalf by:
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## **Independent examiner's report on the accounts**
## **Independent examiner's report on the accounts**
**Report to the trustees/** Help Change Lives (a charitable incorporated organisation) **members of On accounts for the** 31[st] March 2023 **Charity** 1184471 **period ended no. Set out on pages** 9 to 23 **Responsibilities and** I report to the trustees on my examination of the accounts of the above charity **basis of report** (“the CIO”) for the period ended 31[st] March 2023. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- **Independent examiner's** The charity’s gross income exceeded £250,000 and I am qualified to undertake **statement** the examination by being a qualified member of the Association of Chartered Certified Accountants.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination 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 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.
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## **Statement of financial activities**
||Help Change Lives|Help Change Lives|Help Change Lives|Help Change Lives|Charity No|**1184471**||
|---|---|---|---|---|---|---|---|
||Annual accounts for the period|||||||
||**Period start date**|**1**|**April 2022**|**To**|**Period end**
**date**|**31 March 2023**||
|||||||||
|**Section A**|**Statement of**||**financial activities**|||||
|**Recommended categories by**
**activity**||Guidance Notes|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|
**Total funds**|**Prior year**
**funds**|
||||**£**|**£**|**£**|**£**|**£**|
|**Incoming resources(Note 3)**|||F01|F02|F03|F04|F05|
|**Income and endowments from:**||||||||
|Donations and legacies||S01|222,912|142,536
|-|365,448
|203,811|
|Charitable activities||S02|-
|-
|-
|-|-|
|Other tradingactivities||S03|-|-|-|-|-
|
|Investments||S04|-
|-
||-|-|
|Separate material item of income||S05|-|-
|-
|-|-
|
|Other||S06|-|-|-|-|-|
|**_Total_**||S07|222,912|142,536
|-|365,448|203,811|
|**Resources expended(Note 6)**||||||||
|**Expenditure on:**||||||||
|Raising funds||S08|99
|-|-|99|472
|
|Charitable activities||S09|177,556|158,920|-
|336,476|182,939|
|Separate material item of expense||S10|-
|-
|-
|-|-
|
|Other||S11|-|-|-|-|-|
|**_Total_**||S12|177,655|158,920|-|336,575|183,411|
|||||||||
|**Net income/(expenditure) before investment**
**gains/(losses)**||S13|45,257
|16,384
-|-|28,873|20,400|
|Netgains/(losses)on investments||S14|-|-|-|-|-|
|**Net income/(expenditure)**||S15|45,257|16,384
-|-|28,873|20,400|
|**Extraordinary items**||S16||-|-
|-|-
|
|**Transfers between funds**||S17|-|-|-
|-|-|
|**Other recognised** **gains/(losses):**||||||||
|Gains and losses on revaluation of fixed assets for the charity’s
ow n use||S18|-|-|-
|-|-|
|Othergains/(losses)||S19|-|-
|-
|-|-|
|**_Net movement in funds_**||S20|45,257|16,384
-|-|28,873
|20,400|
|||||||||
|**_Reconciliation of funds:_**||||||||
|Total funds brought forw ard||S21|9,811|36,897|-|46,708|26,308
|
|**_Total funds carried forward_**||S22|55,068|20,513
|-|75,581
46,708||
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## **Section B Balance sheet**
||Guidance Notes|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|
**Total this**
**year**|**Total last**
**year**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|**Fixed assets**||F01|F02|F03|F04|F05|
|**Intangible assets(Note 15)**|B01|-|-|-|-|-|
|**Tangible assets(Note 14)**|B02|-|-|-|-|-|
|**Heritage assets(Note 16)**|B03|-|-|-|-|-|
|**Investments(Note 17)**|B04|-|-|-|-|-|
|**_Total fixed assets_**|B05|-|-|-|-|-|
|**Current assets**|||||||
|**Stocks(Note 18)**|B06|-|-|-|-|-|
|**Debtors(Note 19)**|B07|20,671|6,628|-|27,299|6,862|
|**Investments(Note 17.4)**|B08|-|-|-|-|-|
|**Cash at bank and in hand(Note 24)**|B09|34,396|13,886|-|48,282|39,846|
|**_Total current assets_**|B10|55,067|20,514|-|75,581|46,708|
||||||||
|**Creditors: amounts falling due**
**within oneyear(Note 20)**|B11|-|-|-|-|-|
||||||||
|**_Net current assets/(liabilities)_**|B12|55,067|20,514|-|75,581|46,708|
||||||||
|**_Total assets less current liabilities_**|B13|55,067|20,514|**-**|75,581|46,708|
||||||||
|**Creditors: amounts falling due**
**after oneyear(Note 20)**|B14|-|-|-|-|-|
|**Provisions for liabilities**|B15|-|-|-|-|-|
||||||||
|**_Total net assets or liabilities_**|B16|55,067|20,514|-|75,581|46,708|
|**Funds of the Charity**|||||||
|**Endowment funds(Note 27)**|B17|-||-|-|-|
|**Restricted income funds (Note 27)**|B18||20,513||20,513|32,229|
|**Unrestricted funds**|B19|55,068||-|55,068|4,806|
|**Revaluation reserve**|B20||||-||
|**_Total funds_**|B21|55,068|20,513|-|75,581|37,035|
||||||||
|**Signed by one or two trustees on behalf**
**of all the trustees**||**Signature**||**Print**|**Name**|**Date of**
**approval**|
|||||Pallvee Shah||22/01/2024|
|||||Parus Shah||22/01/2024|
|||||Prashant Amatya||22/01/2024|
||||||||
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|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|
|---|---|---|---|---|---|
|||||||
|**Note 1 Basis of preparation**||||||
|||||||
|**_This section should be completed by all charities_**_._||||||
|**1.1 Basis of accounting**||||||
|These accounts have been prepared under the historical cost convention with items recognised at cost or
transaction value unless otherwise stated in the relevant note(s)to these accounts.||||||
|The accounts have been||prepared in accordance with:||||
|• and with*||the Statement of Recommended Practice: Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014||||
|• and with*||the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)||||
|• and with the Charities Act 2011.||||||
|||||||
|The charity constitutes a public benefit entity as defined by
FRS 102.*|||||
|
|* -Tick as appropriate||||||
|**1.2 Going concern**||||||
|**_If there are material uncertainties related to events or conditions that cast significant doubt on the_**
**_charity's ability to continue as a going concern, please provide the following details or state "Not_**
**_applicable", if appropriate:_**||||||
|An explanation as to those factors that
support the conclusion that the charity is a
going concern;||||**_Not applicable_**||
|Disclosure of any uncertainties that make
the going concern assumption doubtful;||||**_Not applicable_**||
|Where accounts are not prepared on a
going concern basis, please disclose this
fact together with the basis on which the
trustees prepared the accounts and the
reason why the charity is not regarded as a
going concern.||||**_Not applicable_**||
|**1.3 Change of accounting policy**||||||
|The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.||||||
|Yes*||* -Tick as appropriate||||
|No*||||||
|||||||
|**_Please disclose:_**||||||
|**_(i) the nature of the change in accounting policy;_**|||||Change from receipts and payments accounting to
accruals accounting as charity turnover exceeded
£250,000 in this accounting period.|
|**_(ii) the reasons why applying the new accounting_**
**_policy provides more reliable and more relevant_**
**_information; and_**|||||Income and expenses are now classified according to
the accruals method as it shows the accounting position
when income and expenses occur rather than when cash
is paid.|
|**_(iii) the amount of the adjustment for each line_**
**_affected in the current period, each prior period_**
**_presented and the aggregate amount of the_**
**_adjustment relating to periods before those_**
**_presented, 3.44 FRS 102 SORP._**|||||**_See Note 2_**|
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|||||||
|---|---|---|---|---|---|
|**1.4Changes to accounting estimates**||||||
|No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).||||||
|Yes*||* -Tick as appropriate||||
|No*||||||
|||||||
|**_Please disclose:_**||||||
|**_(i) the nature of any changes;_**|||||**Not applicable**|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|||||**Not applicable**|
|**_(iii) where practicable, the effect of the change in one_**
**_or more future periods._**|||||**Not applicable**|
|||||||
|**1.5 Material prior year errors**||||||
|No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).||||||
|Yes*||* -Tick as appropriate||||
|No*||||||
|||||||
|**_Please disclose:_**||||||
|**_(i) the nature of the prior period error;_**|||||**Not applicable**|
|**_(ii) for each prior period presented in the accounts,_**
**_the amount of the correction for each account line_**
**_item affected; and_**|||||**Not applicable**|
|**_(iii) the amount of the correction at the beginning of_**
**_the earliest prior period presented in the accounts._**|||||**Not applicable**|
|||||||
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|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|
|||||
|**Note 2 Accounting policies**||||
|_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if_
_all are applicable._||||
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**
**PRACTICE**||||
|**Please provide a description of the**
**nature of each change in accounting**
**policy**|
**Change from receipts and payments accounting to accruals accounting as charity**
**turnover exceeded £250,000 in this accounting period.**|||
|||||
|**_Reconcilation of funds per previous GAAP to funds determined under FRS 102_**||||
||**Start of period**
**1 April 2021**|**End of period**
**31 March 2022**||
||**£**|**£**||
|**Fund balances as previously stated**|**_26,307_**|**_39,846_**||
|**_Adjustments:_**||||
|**_Gift Aid relating to this accounting_**
**_year but not yet claimed_**||**_5,482_**||
|**_Donations relating to this accounting_**
**_period but notyet received_**||**_1,291_**||
|**_Other miscellaneous_**||**_89_**||
|**Fund balance as restated**|**_26,307_**|**_46,708_**||
|||||
|**_Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102_**||||
|||**Year ending 31**
**March 2022**||
|||**£**||
|**Net income/(expenditure) as previously stated**||**_13,538_**||
|**_Adjustments:_**||||
|**_Gift Aid relating to this accounting_**
**_year but not yet claimed_**||**_5,482_**||
|**_Donations relating to this accounting_**
**_period but not yet received_**||**_1,291_**||
|**_Other miscellaneous_**||**_89_**||
|**Previous period net income/(expenditure) as**
**restated**||**_20,400_**||
|||||
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|
|||||
|**Note 2 Accounting policies**||||
|_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if_
_all are applicable._||||
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**
**PRACTICE**||||
|**Please provide a description of the**
**nature of each change in accounting**
**policy**|
**Change from receipts and payments accounting to accruals accounting as charity**
**turnover exceeded £250,000 in this accounting period.**|||
|||||
|**_Reconcilation of funds per previous GAAP to funds determined under FRS 102_**||||
||**Start of period**
**1 April 2021**|**End of period**
**31 March 2022**||
||**£**|**£**||
|**Fund balances as previously stated**|**_26,307_**|**_39,846_**||
|**_Adjustments:_**||||
|**_Gift Aid relating to this accounting_**
**_year but not yet claimed_**||**_5,482_**||
|**_Donations relating to this accounting_**
**_period but notyet received_**||**_1,291_**||
|**_Other miscellaneous_**||**_89_**||
|**Fund balance as restated**|**_26,307_**|**_46,708_**||
|||||
|**_Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102_**||||
|||**Year ending 31**
**March 2022**||
|||**£**||
|**Net income/(expenditure) as previously stated**||**_13,538_**||
|**_Adjustments:_**||||
|**_Gift Aid relating to this accounting_**
**_year but not yet claimed_**||**_5,482_**||
|**_Donations relating to this accounting_**
**_period but not yet received_**||**_1,291_**||
|**_Other miscellaneous_**||**_89_**||
|**Previous period net income/(expenditure) as**
**restated**||**_20,400_**||
|||||
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|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|||
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Note 2 Accounting policies**|||||||||
|**2.2 INCOME**|||||||||
|_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_different or additional policy has been adopted then this is detailed in the box below._|||||||||
||||||||||
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:||||||||
||• the charity becomes entitled to the resources;||||||||
||·it is more likely than not that the trustees will receive the resources; and||||Yes|No|N/a||
||• the monetary value can be measured with sufficient reliability.||||||||
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless
required orpermitted bythe FRS 102 SORP or FRS 102.||||Yes|No|N/a||
||||||||||
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income
recognition criteria are met(5.10 to 5.12 FRS102 SORP).||||Yes|No|N/a||
||||||||||
||In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).||||Yes|No|N/a||
||||||||||
|**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.||||Yes|No|N/a||
||||||||||
|**Government grants**|The charity has received government grants in the reporting period||||Yes|No|N/a||
||||||||||
|**Tax reclaims on**
**donations and gifts**|Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.||||Yes|No|N/a||
||||||||||
|**Contractual income and**
**performance related**
**grants**|This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.||||Yes|No|N/a||
||||||||||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.||||Yes|No|N/a||
||||||||||
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to
be the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are
recognised as an expense at the carryingamount of the stocks at distribution.||||Yes|No|N/a||
||||||||||
||Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other tradingactivities'.||||Yes|No|N/a||
||||||||||
||Goods donated for on-going use by the charity are recognised as tangible fixed
assets and included in the SoFA as incomingresources when receivable.||||Yes|No|N/a||
||||||||||
||Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.||||Yes|No|N/a||
||||||||||
|**Donated services and**
**facilities**|Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.||||Yes|No|N/a||
||||||||||
||Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
headingin the SOFA.||||Yes|No|N/a||
||||||||||
|**Support costs**|The charity has incurred expenditure on support costs.||||Yes|No|N/a||
||||||||||
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.||||Yes|No|N/a||
||||||||||
|**Income from interest,**
**royalties and dividends**|This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.||||Yes|No|N/a||
||||||||||
|**Income from**
**membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.||||Yes|No|N/a||
||||||||||
||Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.||||Yes|No|N/a||
||||||||||
|**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.||||Yes|No|N/a||
||||||||||
|**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end of
theyear.||||Yes|No|N/a||
||||||||||
Trustees’ annual report and financial statements
**Help Change Lives** | 14
14
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|||
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Note 2 Accounting policies**|||||||||
|**2.3 EXPENDITURE AND LIABILITIES**|||||||||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.||||Yes|No|N/a||
||||||||||
|**Governance and**
**support costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.||||Yes|No|N/a||
||||||||||
||Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.||||Yes|No|N/a||
||||||||||
|**Grants with performance**
**conditions**|
Where the charity gives a grant with conditions for its payment being a specific level
of service or output to be provided, such grants are only recognised in the SoFA once
the recipient of the grant has provided the specified service or output.||||Yes|No|N/a||
||||||||||
|**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.||||Yes|No|N/a||
||||||||||
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.||||Yes|No|N/a||
||||||||||
|**Deferred income**|No material item of deferred income has been included in the accounts.||||Yes|No|N/a||
||||||||||
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts||||Yes|No|N/a||
||||||||||
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date||||Yes|No|N/a||
||||||||||
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.||||Yes|No|N/a||
||||||||||
|**2.4 ASSETS**|||||||||
|**Tangible fixed assets for**
**use by charity**|
These are capitalised if they can be used for more than one year, and cost at least||||||||
||They are valued at cost.||||Yes|No|N/a||
||||||||||
||The depreciation rates and methods used are disclosed in note 9.2.||||||||
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5||||Yes|No|N/a||
||||||||||
||They are valued at cost.||||Yes|No|N/a||
||||||||||
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9.6.1.4.||||Yes|No|N/a||
||||||||||
||||||Yes|No|N/a||
||They are valued at cost.||||||||
|**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted investments unless fair value
cannot be measured reliably in which case it is measured at cost less impairment.||||Yes|No|N/a||
||||||||||
||Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments||||Yes|No|N/a||
||||||||||
|**Stocks and work in**
**progress**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.||||Yes|No|N/a||
||||||||||
||Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.||||Yes
|No|N/a||
||||||||||
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.||||Yes|No|N/a||
||||||||||
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be received.||||Yes|No|N/a||
||||||||||
|**Current asset**
**investments**|The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes
rather than to meet short term cash commitments as they fall due.||||Yes|No|N/a||
||||||||||
||||||Yes|No|N/a||
||They are valued at fair value except where they qualify as basic financial instruments.||||||||
||||||||||
|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|||||||||
Trustees’ annual report and financial statements
**Help Change Lives** | 15
15
|**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**||
|---|---|---|---|---|---|---|---|
|||||||||
|**Note 3**|**Analysis of income**|||||||
||**Analysis**|**Unrestricte**
**d funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**||
||||||**£**|**£**||
|**Donations**
**and**
**legacies:**|Donations and gifts|181,427|134,950|-|316,377|171,772||
||Gift Aid|41,485|7,586|-|49,071|32,039||
||Legacies|-|-|-|-|-||
||General grants provided by
government/other charities|-|-|-|-|-||
||Membership subscriptions and
sponsorships which are in substance
donations|-|-|-|-|||
||Donatedgoods,facilities and services|-||-|-|-||
||Other|-|-|-|-|||
||**Total**|222,912|142,536|-|365,448|203,811||
|||||||||
|**Charitable**
**activities:**||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|-|-|-|-|-||
|||||||||
|**Other**
**trading**
**activities:**||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|-|-|-|-|-||
|||||||||
|**Income from**
**investments:**|Interest income|-|-|-|-|-||
||Dividend income|-|-|-|-|-||
||Rental and leasing income|-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|-|-|-|-|-||
|||||||||
|**Separate**
**material item**
**of income:**||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
||**Total**|-|-|-|-|-||
|||||||||
|**Other:**|Conversion of endowment funds into
income|-|-|-|-|-||
||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-||
||Gain on disposal of a programme related
investment|-|-|-|-|-||
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|-|-|-|-|-||
|||||||||
|**TOTAL INCOME**||222,912|142,536|-|365,448|203,811||
|||||||||
|**Other information:**||||||||
|||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Restricted donations of £84,803 were received in the year
ended 31 March 2022. See note 27,2 for more details.||||||
|||||||||
|**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||||
|||||||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**||||||||
|||||||||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||Donations from Parus Shah (related party and trustee of Help
Change Lives) amounted to £196,403 (prior year amount
£80,753)||||||
Trustees’ annual report and financial statements **Help Change Lives** | 16
16
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|**Note 6 Analysis of expenditure**||||||||||
|||**Thisyear**|||||**Lastyear**|||
|**Analysis**||**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|
|**Expenditure on raising funds:**|||||**£**||||**£**|
|Staging fundraising events||99|-|-|99|472|||472|
|**Total expenditure on raising funds**||99|-|-|99|472|-|-|472|
|||||||||||
|**Expenditure on charitable activities:**||||||||||
|-Higher education support (secondary school,||71,068
u|61,536|-|132,603|24,944|-|-|24,944|
|-Fighting period poverty||687|46,804|-|47,491|19,594|-|-|19,594|
|-Kenya family support programme||25,721|18,838|-|44,558|32,293|-|-|32,293|
|-Medical appeals||9,171|14,972|-|24,142|3,581|-|-|3,581|
|-Mary's Meals school feeding||16,250||-|16,250|14,405|-|-|14,405|
|-Kangemi slum school refurbishment project||1,551|14,405|-|15,956|14,305|-|-|14,305|
|-Primary school education||11,007|1,133|-|12,140|Included in|Kenya Family Support|||
|-UK food banks||12,000||-|12,000|-|-|-|-|
|-SALVE International Uganda street children||10,001|1,189|-|11,190|15,150|-|-|15,150|
|-Kenya Drought Relief||6,915||-|6,915|-|-|-|-|
|-Miscellaneous donations||4,243|44|-|4,287|1,751|-|-|1,751|
|-Kenya Children Centres feeding programme||3,640||-|3,640|2,640|-|-|2,640|
|-Bank charges and transaction costs||2,060||-|2,060|Included wit|hin project costs|||
|-Website, IT and data protection fees||532||-|532|423|-|-|423|
|-Exchange rate loss on forex balances||187||-|187|52|-|-|52|
|-Internal transfer received post year-end||2,524|-|-|2,524|-|-|-|-|
|-RajSaubhag Humanitarian's charitable activitie||-
|-|-|-|23,000|-|-|23,000|
|-Covid food relief||-|-|-|-|18,268|-|-|18,268|
|-Railway Children Tanzania street children||-|-|-|-|5,061|-|-|5,061|
|-Covid oxygen relief||-|-|-|-|4,473|-|-|4,473|
|-Shishukunj educational books||-|-|-|-|1,500|-|-|1,500|
|-Hope4Smile-feeding Indian street families||-|-|-|-|1,500|-|-|1,500|
|**Total expenditure on charitable**
**activities**||177,556|158,920|-|336,476|182,939|-|-|182,939|
|||||||||||
|**Separate material item of expense**||||||||||
|||-|-|-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|-|-|
|||||||||||
|**Other**||||||||||
|||-|-|-|-|-|-|-|-|
|**Total other expenditure**||-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**||177,655|158,920|-|336,575|183,411|-|-|183,411|
|||||||||||
Trustees’ annual report and financial statements
**Help Change Lives** | 17
17
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|**Note 6 Analysis of expenditure**||||||||||
|**Other information:**||||||||||
|||||||||||
|**Analysis of expenditure on charitable activities**||||||||||
|||**Thisyear**||||**Lastyear**||||
|**Activity or programme**||**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|-Higher education support (secondary school,||132,603
u|-|-|132,603|24,944|-|-|24,944|
|-Fighting period poverty||47,491|-|-|47,491|19,594|-|-|19,594|
|-Kenya family support programme||44,558|-|-|44,558|32,293|-|-|32,293|
|-Medical appeals||24,142|-|-|24,142|3,581|-|-|3,581|
|-Mary's Meals school feeding||-|16,250|-|16,250||14,405|-|14,405|
|-Kangemi slum school refurbishment project||15,956|-|-|15,956|14,305|-|-|14,305|
|-Primary school education||12,140|-|-|12,140|Included in Kenya Family Support||||
|-UK food banks||-|12,000|-|12,000|-|-|-|-|
|-SALVE International Uganda street children||-|11,190|-|11,190|-|15,150|-|15,150|
|-Kenya Drought Relief||-|6,915|-|6,915|-|-|-|-|
|-Miscellaneous donations||2,267|2,020|-|4,287|-|1,751|-|1,751|
|-Kenya Children Centres feeding programme||-|3,640|-|3,640|-|2,640|-|2,640|
|-Bank charges and transaction costs||2,060|-|-|2,060|Included within project costs||||
|-Website, IT and data protection fees||532|-|-|532|423|-|-|423|
|-Exchange rate loss on forex balances||187|-|-|187|52|-|-|52|
|-RajSaubhag Humanitarian's charitable activitie||-
|-|-|-|-|23,000|-|23,000|
|-Covid food relief||-|-|-|-|16,268|2,000|-|18,268|
|-Railway Children Tanzania street children||-|-|-|-|-|5,061|-|5,061|
|-Covid oxygen relief||-|-|-|-|-|4,473|-|4,473|
|-Shishukunj educational books||-|-|-|-|-|1,500|-|1,500|
|-Hope4Smile-feeding Indian street families||-|-|-|-|-|1,500|-|1,500|
|**Total**||281,937|52,015|-|333,952|111,459|71,480|-|182,939|
|||||||||||
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**||||
|---|---|---|---|---|---|---|---|
|||||||||
|||||||||
|**Note 10 Details of certain items of expenditure**||||||||
|**10.1 Fees for examination of the accounts**||||||||
|**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If_**
**_nothing waspaidplease enter '0' in the appropriate box(es)._**||||||||
||||||**Thisyear**|**Lastyear**||
||||||**£**|**£**||
|**Independent examiner’s fees**|||||0|
0||
|**Assurance services other than audit or independent examination**|||||0|
0||
|**Tax advisory fees**|||||0|
0||
|**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**|||||0|
0||
|||||||||
|All accounting and tax services were provided free of charge by Pallvee Shah, a trustee and the CEO. She is a Chartered Accountant||||||||
|and a Chartered Tax Advisor. The independent examination was very kindly undertaken on a probono basis by Marietta Boutros, ACCA.||||||||
Trustees’ annual report and financial statements
**Help Change Lives** | 18
18
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|
||||||
|**Note 11 Paid employees**|||||
|**_Please complete this note if the charity has any employees._**|||||
||||||
|**11.1 Staff Costs**|||||
||||**Thisyear**|**Lastyear**|
||||**£**|**£**|
|**Salaries and wages**|||3,618|2,122|
|**Social security costs**|||-|-|
|**Pension costs(defined contribution scheme)**|||||
|**Other employee benefits**|||-|-|
|**Total staff costs**|||3,618|2,122|
|**Thisyear:**|||||
|**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related**
**party**|||**Not applicable**
||
|**Lastyear:**|||||
|**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related**
**party**|||
**Not applicable**||
||||||
|**_Please give details of the number of employees whose total employee benefits (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,_**
**_please enter 'true' in the box provided._**|||||
|**No employees received employee benefits (excluding**
**employer pension costs) for the reporting period of more**
**than £60,000**|||**TRUE**||
||||||
|**Band**|||**Number of employees**||
||||**Thisyear**|**Lastyear**|
|**£60,000 to £69,999**|||-|-|
|**£70,000 to £79,999**|||-|-|
|**£80,000 to £89,999**|||-|-|
|**£90,000 to £99,999**|||-|-|
|**£100,000 to £109,999**|||-|-|
||||||
||||||
||||**Thisyear**|**Lastyear**|
||||**£**|**£**|
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for**|||-|-|
||||||
||||||
|**11.2 Average head count in the year**|||**Thisyear**|**Lastyear**|
||||**Number**|**Number**|
|**The parts of the charity in which the**
**employees work**||**Fundraising**|-|-|
|||**Charitable Activities**|2|2|
|||**Governance**|-|-|
|||**Other**|-|-|
|||**Total**|2|2|
||||||
|The charity's activities in the UK are carried out by it's CEO, Pallvee Shah, who works full-time for the charity but is not a|||||
|paid employee. She does not receive any remuneration and provides her services on a pro bono basis.|||||
||||||
|The charity's activities in Kenya are carried out by 2 social workers and volunteers. The social workers are paid the market|||||
|rate for their work in Kenya. In 2022/3, one of them was on maternity leave on reduced pay for part of the year, and the other|||||
|worked for a few months of the year only as maternity cover before being taken on full-time in the following financial year.|||||
||||||
Trustees’ annual report and financial statements
**Help Change Lives** | 19
19
**Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|
||||||
|**Note 19 Debtors and prepayments**|||||
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**|||||
|**19.1 Analysis of debtors**|||**This year**|**Last year**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||20,014.0|6,862.0|
|**Other debtors**|||7,285.0|-|
|**Total**|||27,299.0|6,862.0|
||||||
||||||
|**_Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date._**|||||
|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|||||
||||**Thisyear**|**Lastyear**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||-|-|
|**Total**|||-|-|
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|
||||||
|**Note 19 Debtors and prepayments**|||||
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**|||||
|**19.1 Analysis of debtors**|||**This year**|**Last year**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||20,014.0|6,862.0|
|**Other debtors**|||7,285.0|-|
|**Total**|||27,299.0|6,862.0|
||||||
||||||
|**_Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date._**|||||
|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|||||
||||**Thisyear**|**Lastyear**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||-|-|
|**Total**|||-|-|
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|
|---|---|---|---|---|
||||||
||||||
|**Note 24 Cash at bank and in hand**|||||
||||**Thisyear**|**Lastyear**|
||||**£**|**£**|
|**Short term cash investments(less than 3 months maturity date)**|||-|-|
|**Short term deposits**|||-|-|
|**Cash at bank and on hand**|||48,282|39,846|
|**Other**|||-|-|
|**Total**|||48,282|39,846|
Trustees’ annual report and financial statements
**Help Change Lives** | 20
20
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Note 27 Charity funds**|||||||||
|**27.1 Details of material funds held and movements during the CURRENT reporting period**|||||||||
|**_Please give details of the movements of material individual funds in th_**
**_The 'Total funds' figure below should reconcile to 'Total funds' in the b_**|||**_e reporting period together with a balancing figure for 'Other funds'._**
**_alance sheet._**||||||
|**_* Key: PE - permanent endowment funds; EE - expendible endowment_**
**_charity; and U - unrestricted funds_**|||**_funds; R - restricted income funds, including special trusts, of the_**||||||
|**Fund names**|**Type PE,**
**EE R or**
**UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Gains**
**and**
**losses**|**Fund**
**balances**
**carried**
**forward**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
|Unrestricted|UR|None|9,811|222,912|-177,655|-||55,068|
|Higher Education|R|Higher education in Kenya|4,051|59,485|-61,536|-|-|2,000|
|Fighting Period Poverty|R|Fighting period poverty in Kenya|16,286|36,746|-46,804|-|-|6,228|
|Kenya Family Support
Programme|R|Supporting poor families in Kenya|6,219|12,619|-18,838|-|-|-0|
|Kangemi slum school
refurbishment project|R|Refurbishing a very run-down primary
school in Nairobi slums, Kenya|6,715|7,690|-14,405|-|-|-0|
|Medical Appeals|R|Providing medical treatment to
vulnerable individuals in Kenya|3,627|23,630|-14,972|-|-|12,285|
|SALVE International
~~Primar School~~|R|Supporting SALVE International with
rescuing street children in Uganda|-|1,189|-1,189|-|-|-|
|~~y~~
Education|R|Primary school education in Kenya|-|1,133|-1,133|-|-|-|
|Small Business Support|R|Helping set up micro-businesses in
Kenya|-|44|-44|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||46,708
|365,448|- 336,575|-|-|75,581|
||||||||||
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Note 27Charity funds (cont)**|||||||||
|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**|||||||||
|**_Please give details of the movements of material individual funds in th_**
**_The 'Total funds' figure below should reconcile to 'Total funds' in the bl_**|||**_e reporting period together with a balancing figure for 'Other funds'._**
**_anace sheet._**||||||
|**_* Key: PE - permanent endowment funds; EE - expendible endowment_**
**_charity; and U - unrestricted funds_**|||**_funds; R -_**|**_restricted in_**|**_come funds, including special trusts, of the_**||||
|**Fund names**|**Type PE,**
**EE R or**
**UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Gains**
**and**
**losses**|**Fund**
**balances**
**carried**
**forward**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
|Unrestricted|UR|None|5,838|104,335|-100,362|-|-|9,811|
|Higher Education|R|Higher education in Kenya|-|20,750|-16,699|-|-|4,051|
|Fighting Period Poverty|R|Fighting period poverty in Kenya|20,194|14,996|-18,904|-|-|16,286|
|Kenya Family Support
Programme|R|Supporting poor families in Kenya|276|23,282|-17,340|||6,219|
|Kangemi slum school
refurbishment project|R|Refurbishing a very run-down primary
school in Nairobi slums, Kenya|-|21,020|-14,305|-|-|6,715|
|Medical Appeals|R|Providing medical treatment to
vulnerable individuals in Kenya|-|5,857|-2,231|-|-|3,627|
|SALVE International|R|Supporting SALVE International with
rescuing street children in Uganda|-|9,949|-9,949|-|-|-|
|Covid food and oxygen
relief|R|Helping vulnerable families worldwide
with Covid food and oxygen relief|-|3,557|-3,557|-|-|-|
|Mary's Meals School
Feeding|R|Funding school feeding in Malawi and
Liberia through Mary's Meals|-|64|-64|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|||**Total Funds**|26,308|203,811|- 183,411|-|-|46,708|
||||||||||
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|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|
||||||||
|**Note 27 Charity funds (cont)**|||||||
|**27.3 Transfers between funds**|||||||
|**This year and last year**|||||||
||**Reason for transfer and where endowment is converted to**
**income, legalpower for its conversion**|||||**Amount**|
|Between unrestricted and
restricted funds|||||||
|Between endowment and
restricted funds|||||||
|Between endowment and
unrestricted funds|||||||
||||||||
|**27.4 Designated funds**|||||||
|**This year**|||||||
|**Planned use**|**Purpose of the designation**|||||**Amount**|
|Higher Education Appeal|Boost the reserves earmarked for our higher educaiton programme|||||**35,000**|
||||||||
||||||||
|**Last year**|||||||
|**Planned use**|**Purpose of the designation**|||||**Amount**|
||Not applicable|||||**N/a**|
## **Section C Notes to the accounts (cont)**
**Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year and last year**
**None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False) TRUE 28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.provided.rovided.**_ **This year and last year There have been no related party transactions in the reporting period (True or False) TRUE**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.provided.rovided.**_
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**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** Not applicable
Approved by the trustees on 22 January 2024 and signed on behalf of the trustees by:
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## **More detail on our projects during the year**
Set out below are our achievements and activities in the year. One of the highlights was the trustee trip to Kenya in in April 2022 to visit our Kakamega Family Support Programme and the Kangemi School Refurbishment Project.
**1. Higher education support (secondary school, university and vocational training), Kenya (£132,603, prior year £24,944)**
We started our higher education support programme in August 2021 and by December 2022 we were supporting 246 very vulnerable Kenyan students in high school (usually boarding in Kenya), 18 in university and 6 in technical training. A total of 270!
## **1.1 Secondary and junior secondary school sponsorships (£118,024)**
The students we supported in secondary school increased to 322 in January 2023 with the new school year, including 8 going to junior secondary, a new initiative by the Kenyan government. This was net of students who left or found other sponsors, which we actively encourage.
Supporting these students makes a huge difference to them by helping very poor but bright children stay in school, where they have an opportunity to change their future. Many are orphans or live in slums / mud houses and don't even have enough to eat. This is the easiest way to empower a new generation.
We are so grateful to all the sponsors who supported these students and enabled us to do this. All fees are paid directly to the schools to ensure that funds were not misused.
We are looking for sponsors to support these children so please do contact us if you can support. The children go to a mix of day and boarding schools, and we can find a child to fit your budget, even if it is for a term and you would like to spread the cost monthly.
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_The Dandora slum and rubbish area, where some of the children we are helping come from_
Where necessary, we also buy the students uniforms and boarding school personal items such as mattresses, blankets, trunks, uniforms, textbooks and bedsheets.
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## **1.2 University education (££9,423)**
During the year, we supported 18 underprivileged people at university (1 did a diploma). They studied a range of subjects including Bachelor of Business Administration with IT; Bachelor of Arts in Security Studies and Criminology; BSc in Information Science, BSc Food Science and Nutrition, BSc Actuarial Science with IT and BSc Education.
Where possible, we support them with an iPad, laptop or smartphone to access online learning. We also support them with rent and food until they get government loans for this.
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## **1.3 Vocational training (£3,060)**
We also supported14 underprivileged students in vocational training, learning tailoring, electrical installation, hairdressing, cosmetology, masonry, welding and social work & community development amongst others.
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## **2. Fighting period poverty, Kenya (£47,491, prior year £19,594)**
## **2.1 Impact in the year**
We continued our high impact project to significantly improve and transform the lives of vulnerable girls in Kenya through the distribution of reusable sanitary pads that last for 5 years and for the whole menstrual cycle.
During the year, we distributed 6,064 reusable pad kits to vulnerable girls in 30 schools in Kenya as well as to families we support. That’s over 36,000 reusable pads, as each kit has 6 pads and lasts for a full menstrual cycle. We used restricted donations to pay for the reusable pad kits and our trustees covered the transport, education, foreign exchange transfer and logistics costs.
We educated over almost 8,000 boys, girls and women on menstruation, infections, how to use the pad kits, breaking taboos and being confident. The sessions were delivered by an experienced and qualified trainer. The education is really valued and appreciated by both the boys and the girls, and helps girls live in dignity and comfort, as taboos are broken and they are taught how to look after themselves and their health properly. They also get to ask questions that they would never have been able to, in a safe setting and learn things that they are otherwise never taught as these subjects are not discussed openly.
_Contents of a PadMad reusable pad kit with 5 pads that lasts for up to 5 years._
The pads are made of 100% cotton by a Kenyan social enterprise called PadMad, which employs marginalised women to make them. The pads are biodegradable, whereas disposable pads take 500 years to decompose. We estimate that over 6million disposable pads will be saved from landfill from the distribution of these 6,064 pad kits.
## **2.2 Key fundraising**
Our trustee, Pallvee Shah, talked to Jaspar Foundation about the work Help Change Lives does. They asked if they could fundraise for us during the celebration dinner on 5 December 2021 for their founder Raj Pankhania’s British Empire Medal Award. We are so happy to say that the dinner raised £34,000 for our period poverty campaign, which was received in this
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accounting period We shall report on the tremendous impact of it once all the funds are utilised, which is in the next accounting period.
During the evening, Pallvee gave a short 2-minute talk on Help Change Lives and period poverty. Here is a link to the talk - https://youtu.be/pOnhGj7hz2s.
## **2.3 Highlights, press article and videos**
2,000 reusable sanitary pad kits (12,000 pads) were distributed in October 2022 to very vulnerable girls in seven schools in extremely remote communities along Kenya’s coast, all sponsored by Jaspar Foundation. Some areas took 3 hours to reach by boat. In celebration of International Day of the Girl 2022, the teachers, girls and communities were overjoyed. The pad kits were made by PadMad Kenya and will last for 5 years.
This distribution was given prominent press coverage in The Nation newspaper, Kenya’s equivalent of The Times- you can read the article here. It highlights that sex for pads is an issue, and the huge impact the pads will make in changing the girls' lives and in reducing in pollution- some of the schools were surrounded by heaps of stinking plastic rubbish and used disposable pads that take 500 years to decompose. The reusable kits are 100% cotton and biodegradable.
PadMad and Lamu Yoga Festival handled the logistics and gave education sessions to the children on menstruation, breaking taboos, infections and how to use the pad kits hygienically. We are so happy at this amazing impact. Short highlights videos below.
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_Touching short talks by a girl, boy and teacher from one of the Kakamega schools on what this means to them._
_Thank you video from students at a reusable pads distribution in Kakamega on 29/03/2023, Help Change Lives - YouTube_
## **2.4 Why this is important**
- Lack of access to sanitary products is a major problem in Kenya. 65% of females in Kenya cannot afford sanitary pads, leading to loss of work, school time and shaming in school.
- The UN estimates that 20 million girls drop out of schools across the world every year due to issues relating to menstruation. After dropping out, they get married early and have children early, often as teenagers. Their lack of education means they can’t earn a decent income to support their families, and the cycle repeats.
- Sadly, to stop themselves from being excluded, approximately 10% of fifteen-year-old girls in Kenya resort to prostitution to access sanitary products- a practice known as ‘sex for pads’. This also leads to teen pregnancies.
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- The reusable pads are biodegradable, whereas disposable pads take 500 years to decompose. We estimate that approximately 1,000 disposable pads will be saved from landfill from the distribution of one reusable pad kit (if the girl using it had been able to afford disposable pads).
- As the pads are easily washed with minimal cold water, they are also suitable for use in areas where water is scarce or not easily available.
- Cloth pads are also much better for women’s health and the environment as disposable pads contain chemicals leading to infections, cramps and skin irritations and they are a single use product. This project will therefore have a tremendous impact on the health of the people in these communities, as well as on the environment.
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## **3. Kakamega family support programme (£44,558, prior year £32,293)**
Help Change Lives continued a programme to support vulnerable families in Kakamega, Kenya during the year. We provide medium-term support to very vulnerable families in this region and neighbouring counties. We find the families and some are also referred to us by schools, other charities and our contacts. We assess the families carefully and help the ones in need.
During the year, we stated supporting families in other parts of Kenya too, where we knew that they were in genuine need of help and usually were able to vet them through volunteers.
We also support special needs children in Kakamega.
## **3.1 Family Support Programme**
A lot of the families are headed by grandparents, disabled people, women who have been subject to abuse or abandoned, or where children are at risk of turning to the streets. We aim to empower the families to become independent, improve their quality of life, and prevent the children ending up on the streets and instead help them to become valuable and independent members of society.
We build homes and toilets, provide monthly food and hygiene items, medical assistance, help with school enrolment, fees, uniforms and school supplies, reusable sanitary pads, clothes, shoes, solar lamps, vocational training, medical treatment, start micro-businesses and provide farming help by buying seeds and fertiliser for the families who have land. By the end of this financial year we were supporting approximately 45 families with 350 family members along with others for whom we provided ad hoc assistance. We work hard to make the families independent and self-sufficient, as well as empowering them.
Our work in Kakamega is delivered directly by us through our social workers, Maureen Okweya Musungu and Maxwell Masoni, who are our only paid staff members. Maureen went on maternity leave for 7 months in January 2022 and Maxwell was hired to cover for her. He did very well and so joined our team permanently from September 2023.
We are a no-frills charity and do not have offices in Kakamega, as our social workers spend all their time in the field. We keep costs to a minimum by buying food monthly from wholesalers or markets and buying all the clothing for our families from the market or obtaining them through donations.
Support provided during the year included:
1. Food and hygiene item support to approximately 45 families £14,000
2. Building 11 toilets and bathing rooms £4,000
3. Providing bedding and kitchen items/ utensils to 16 families £1,700
4. Farm inputs £1,225
5. Building 3 kitchens £1,075
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6. Building and repairing the roofs of 3 houses £1,850
7. Making 3 cement floors to prevent jiggers £925
8. Providing clothing and shoes to 3 families £400
9. Providing furniture to 2 families £350
## **3.2 Trustee trip to Kenya (all expenses covered privately by the trustees)**
Pallvee Shah and Parus Shah, two of our trustees, went to Kenya in April 2022 to visit our two social workers, Maureen Okweya and Maxwell Mason, and 24 of the families we are supporting. It was the first time they had managed to go since Covid- and they had a wonderful time seeing all the good work that had been done on the ground.
It was a fabulous trip, intense and busy with lots packed in. It was fantastic to visit the families and to see first-hand the difference we have made to their lives. The families were so delighted to see them too **�** . It was also simply wonderful to connect with Maureen and Maxwell and see Maureen’s new baby!
Some memorable moments from our trip include:
- Distributing exercise books and stationery to the children we are supporting in primary
- Meeting Fred, a little boy we are helping with kidney treatment
- Seeing the new toilets and houses we built, the furniture we provided and the crops we helped the families grow, and their obvious pride in their homes and farms.
- Meeting some new children including Edna and Ormond, both so small for their age and with horrible jiggers on their feet, and Ed - born deaf and dumb and who had never been to school aged 14. We are already helping them and many other new families.
_Maxwell, Maureen and our trustees, Parus and Pallvee Shah, in Kakamega, Kenya in April 2022_
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_Maxwell, Maureen and our trustee, Pallvee Shah, in Kakamega, Kenya in April 2022_
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_One of the toilets we have built in Kakamega, and photos of family visits including one where the son has just had an operation to correct club foot_
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## **3.3 Supporting special needs children in Kakamega area (£7,633)**
- We helped support 33 differently-abled children during the year. 29 of them went to special boarding schools for differently-abled children in Kakamega, 3 of them were helped from home and with physiotherapy and 1 of them was helped to go to a local primary school as he couldn’t be in boarding.
- The children in boarding school are also helped with uniform and personal items, including nappies, soap, toothpaste and washing powder.
- 27 of the children went to one boarding school, and we also supported the school with paying 4 of the staff, including 3 full-time caretakers and a physiotherapist, as well as giving the children toys (we gave them lots of physiotherapy aids last year).
- Some of the children needed a lot of medical attention during the year, which we also facilitated and paid for, including check-ups, physiotherapy, tests and medicines.
_Some of the differently abled children we supported in the year, with three of the cerebral palsy wheelchairs we donated_
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_The children with nappies, toilet rolls, toothpaste, soap and other items we provide_
_Children playing with toys we provided and the physiotherapist using the therapeutic aids we provided_
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_Three other special needs children we are supporting in other schools_
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## **4. Medical Appeals (£24,142, prior year £3,581 and more in Kenya Family Support)**
## **4.1 Major appeals**
We supported 4 major appeals in the year, and many smaller ones:
1. John- a very poor man who had severe spinal injuries after a hit and run accident. We paid for his operation and also a stay at a private hospital after the government hospital discharged him a few days after a 9-hour surgery. We arranged for a taxi for his 5-hour journey home, which he wouldn't have been able to make otherwise.
2. We also helped Mash, 37 who was living in constant agony, following horrific medical negligence. Botched operations resulted in a bulging hernia, nerve damage and tightened stomach muscles, leaving him unable to sit or stand without agony, and unable to work. We arranged for him to be operated on by one of the best gastro surgeons in Nairobi. His intestines had fused together and to his organs. It took a long operation to sort him out but now he's so much better. Towards the end of the year, we fundraised for him to have a hip operation as one of his legs is 5 inches shorter than the other following a childhood injury. This will be done in the next financial year.
3. William, a vulnerable teenager from Dandora slums, Nairobi. He had osteomyelitis (deep infection of the bone) and we thought he might need an amputation after repeated treatment did not work. However, we persevered and are pleased to say that he was recovering well by the year-end after surgery.
4. Silas was suffering from advanced **lymphoma** and had weeks to live. It took a lot of effort and sheer perseverance to make sure he got all the treatment he needed. He's now fully recovered!
_John suffered from severe spinal cord injuries and would likely not have survived if we hadn't helped with his operating costs, stay in a private hospital to recover and a taxi back home_
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_Mash doing well after his surgery_
_Silas – before and after his treatment for lymphoma_
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## **4.2 Other medical help provided**
During the year, we also provided medical help to the families we were supporting in Kakamega, including the following:
- We helped 3 children with club foot get operations in a Mission hospital in a nearby town last year. One teenager had been born with severe club double club foot and was crawling around. The other two children had less severe club foot on one side only and were still able to walk. This year, all three were helped with regular trips to the nearby town for check-ups and follow-ups. Their families were also helped with food and other items.
- A lady from one of the families we support in Kakamega with cancer treatment.
- Another with a hysterectomy.
- A young man with kidney disease and lupus nephritis.
- We continued helping Fred, a young boy with kidney disease, who is doing really well but needs regular expensive medicines and check-ups at a private hospital in a nearby town.
- Many patients with treatment for mental illnesses, including home visits by a qualified doctor.
- Many patients with jiggers (small insects that bury into your feet and hands, lay eggs and eat away at your flesh).
- Many others with tests, minor illness treatment, a malnourished baby, asthmatic patients, high blood pressure and so on.
_Pallvee with one of the children recovering from his club foot operation, outside his house in Kakamega, along with his family and Maxwell_
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_Fred, doing very well now after receiving the right treatment for his kidney condition_
_Treating jiggers, which we do by hand and also teach the families how to continue the treatment themselves. We provide the medicines needed for this._
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**5. Mary's Meals school feeding programmes, Malawi and Liberia (£16,250, prior year £14,405)**
This year we sponsored school lunch for a year for 1,025 children in 2 schools through Mary's Meals, a UK registered charity that feeds over 2 million children in school in 19 countries around the world. Our funds were doubled, and another 1,022 children were fed by Mary’s Meals. This means that we provided 410,000 meals to children through our donation!
This is the impact we had:
- 612 students at Esther Yalartia Academy in Liberia will get 122,400 meals this year (numbers had dropped to 448 at the time the photo below was taken). The balance of funds will go to Mary’s Meals general feeding programme.
- 413 students at Phandadzinja School in Malawi will get 82,600 meals this year.
We are delighted that these children will now be able to have at least one meal a day in a place of education - which will be their route out of poverty.
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## **6. Kangemi school refurbishment, Kenya (£15,956, prior year £14,305)**
## **6.1 Background**
During a distribution of reusable pads at Kihumbuini Primary School in Kangemi Slums, Nairobi, we became aware of the terrible condition of the school. We felt compelled to help improve conditions for the school’s 1,550 mixed boy and girl student population, who all come from very poor backgrounds.
The school had toilets in total disrepair, blocked sewage pipes, cisterns hanging off walls, missing and broken windowpanes and completely worn-out classrooms, with no paint on the walls. The kitchen had also collapsed, so no lunch could be served. As the parents are from a poor background, they don’t have much leverage to get things sorted out by the government.
We arranged for a local contractor to do the work to keep costs as low as possible, and a volunteer for Help Change Lives, Pratik Shah, helped oversee the project from Nairobi, whilst Pallvee Shah supervised the project from the UK and was in touch with the contractor and the headmaster on an almost daily basis.
We raised just over £21,000 for this project in the financial year, and work started in January 2022. We are really grateful to all the donors, who enabled us to do this wonderful project and change so many lives. A significant donation was made by the Bhagwanji Raja Foundation, who donated more funds post year-end as well.
By 31 March 2022, we had spent £14,305 and the work done was covered in detail in our previous annual report and is summarised below. This financial year, we completed the project, spending almost another £16,000. We visited the school four times during our trustee visit in April 2022 to oversee the works, and a volunteer Pratik Shah, also helped manage the work from the ground in Nairobi during the entire project. Many thanks to him.
## **6.2 Impact**
The impact of helping this school is that a very large student body will benefit for many years to come in terms of better sanitation, hygiene, nutrition and studying environment, leading to higher grades and less disease in the student population. This makes it a very high impact project to support. If we estimate 150 new students joining every year for the next 10 years, then over 20 years at least 5,000 students will be helped, including the existing school population.
One of the donors to our project also initiated a school feeding programme that started after the year-end. This was enabled as the kitchen was refurbished by other friends of the school, who were keen to help after they saw the changes we were making. The ripple effects of this project are wonderful to see and will also have a long-lasting benefit on the health and concentration of the pupils.
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## **6.3 Project details**
In FY2022, we did the following works:
1. Toilets and washrooms- The boys’ and girls’ toilets were terrible, with cisterns falling off from the walls so the toilets cannot be flushed, no doors and peeling paintwork. We replaced all the toilet bowls and cisterns, repainted the toilet blocks and put in new doors. We also built a large new urinal for 10 boys at a time with more sinks to increase capacity, and fixed the blocked sewage pipes.
2. Windows- A lot of the windows were missing glass or were non-existent, and so the classrooms were open to the elements. There was no heating, and it got very cold and wet at times, such that the students were really suffering. The work required was to repair 42 sets of windows, of which 37 needed to be made new, welding, removal of all wooden frames and replacing with new metal frames, welding the broken window and grills, and plastering and painting the frames. We fixed or replaced all the windows, making the new ones from scratch to reduce costs.
3. Classrooms and admin block- The 21 classrooms and 5 room admin block were very dark, dingy and dirty. They badly needed to be repainted inside and outside, including the ceilings. They also needed new cupboards and blackboards. We painted all the classrooms inside and outside, including the ceilings and blackboards. This work continued into FY2023.
4. New desks and chairs were needed for the students as some students were sitting on the floor and studying, whilst others were sharing 4 to a desk meant for 3, writing on their laps. By 31 March 2022 we had provided additional desks and chairs for 60 students. This work continued into FY2023.
In FY2023 we completed the above works and also did the following:
1. An entire building housing grade 3 was in a state of total disrepair and needed a lot of work. We fixed the roof, repainted all 4 rooms inside, put in larger windows, repaired the veranda on which porridge is served, added steps to the side and widened the front steps to enable easier serving of food to the population of 1,600 students. It's hard to believe it's the same building! We also refurbished the storeroom inside in preparation for the new school feeding programme.
2. We also changed the use of an unused storage building and converted into a 10 person girls’ toilet with 2 showers. This will greatly help the girl population, with the boys having had a new 10 person urinal added in FY2022.
3. This also entailed sorting out the blocked sewers around the building, adding the toilets to the sewage system, and putting paving blocks around this this high traffic area, which was opposite the Grade 3 building where food is served during lunchtime.
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4. We had started providing new desks and chairs for the students in FY22, as some students were sitting on the floor and studying, whilst others were sharing 4 to a desk meant for 3, writing on their laps. In total we provided 105 desk and chair sets, seating 510 students. These were all generously funded through a grant by the Bhagwanji Raja Foundation.
5. We refurbished their ECDE building, which was in a very dilapidated state.
6. We helped improve the security of the school, which is next to a huge slum population, by adding walls, increasing the height of existing walls and adding barbed wire on top. This was to help stop vandalism of the windows (metal is valuable) and food being stored for the lunch programme, and to prevent squatters using school areas at night and vandalising / damaging them. We also move some gates around the school to improve access and security.
7. Trustee trip to Kenya (all expenses covered privately by the trustees). Pallvee and Parus went to Kenya in April 2022 and visited our Kangemi school refurbishment project 4 times during the visit to oversee the construction work. They were delighted to see the progress made.
_Pallvee Shah at one the trustee visits to the school with the Board of Management and the builder, Mr Otieno (in the striped top)_
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_Pallvee and Parus with representatives from our 2 major donors for the project_
_Parus with our volunteer, Mr Pratik Shah, and the head-teacher at the time, Mr Tala_
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## **6.4 Visuals of the transformation in FY2023**
- **6.4.1 Work done on Grade 3 building, including store-room and verandah for serving food:**
_State of Grade 3 building before refurbishment and state of the large classroom inside prior to the refurbishment- the windows were tiny and broken, the ceiling had holes and the walls were filthy_
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_Repainting the Grade 3 classroom, holes in the ceilings which were fixed and work in progress on the verandah_
_The finished classroom with the happy pupils_
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## **6.4.2 New 10 person girls’ toilet with 2 showers, paving and hand-washing facilities**
_Work in progress on the new toilet. We converted an unused building that was full of junk. Finished toilet block with taps outside and also paving as this is opposite the grade 3 building where food is served- a high-traffic area that used to get very muddy._
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_More hand-washing facilities outside another boys’ toilet block and urinal_
_Toilet block from outside, looking very smart and with steel doors for security_
_One of the flush toilets we installed with new cisterns and bowls_
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## **6.4.3 Refurbishment of early education (ECDE) block**
_Before and after photos of the ECDE block_
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## **6.4.4 New desks and chairs**
_Students struggling with seating and writing before helped. 105 new desks and chairs with seating for 510 students generously funded through a grant from the Bhagwanji Raja Foundation_
_Our trustee, Parus Shah, trying out one of the desk and chair sets – modifications were made to the design after our trustee visit to make them bigger and more comfortable. We also shifted to larger 5 person desks and chairs after measuring the classroom sizes._
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## **6.4.5 New security wall and moving gate**
_State of the security wall before, we increased wall height, repaired wall sections and added barbed wire on the top to prevent unauthorised access and vandalism. We also repaired and refurbished 3 school gates, including repositioning them to their correct places in the school_
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## **6.4.6 Finishing all the painting inside and outside and refurbishing classroom cupboards and blackboards**
_State of classroom cupboards,inspecting work in progress and finished classroomrepainted, repaired and with new windows_
_Newly painted buildings with new windows, in school colours_
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_Newly refurbished classrooms from the outside, with all painting and windows sorted out_
_Very happy ending to a successful project impacting thousands of lives. Thank you so much to all the donors!_
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**8. Primary School Education (£12,140, prior year included as part of Kenya Family Support)**
- During the year, we supported just over 100 children in 19 primary schools in Kakamega, Kenya. They belonged to families that we were supporting, and some were new referrals from head-teachers, where we assessed the families to ensure that they were truly vulnerable.
- We supported the students with school uniforms, shoes, bags, exercise books, stationery, school lunches and exam kits as needed.
- We also supported some special needs children in the year – please see our Kenya Family Support section for more details
_Giving out books and stationery, including during a home visit during the trustee’s trip to Kenya_
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## **9. UK Food Banks (£12,000, new initiative)**
## **9.1 Background**
Our trustee, Pallvee Shah, works closely with Shishukunj, who support at least 5 local food banks in North London every month, with a lot of heart and soul. We are so delighted to have sponsored 12 months' worth of dry good vegetarian food for them to distribute throughout 2023.
We are impressed with the dedication and hard work of the volunteers there and the way that funds are used in the best and most effective way possible. They are part of a network that highlights specific needs of food banks in the area and this also helps maximise resources. All the work is done by volunteers and regular updates are provided at Shishukunj meetings, which Pallvee is a part of.
Facebook posts on the foodbank distributions
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## **10. SALVE International Uganda street children, Uganda (£11,190, prior year £15,150)**
## **10.1 Background**
SALVE International (SALVE) is a UK registered charity that helps street children in Jinja, Uganda.
They rescue, rehabilitate and reintegrate the street children and have been running for over15 years. They do amazing work on the ground with a brilliant team, and we have been supporting them since May 2021.
## **10.2 Assistance provided and impact**
We donated £10,000 during the year. Here is a heartwarming thank you video from them celebrating the impact our donation has had in the last year https://www.youtube.com/watch?v=5cDYVKZUVnU
The donation helped fund the following:
- School fees (primary, secondary, and vocational) and requirements and counselling visits for 16 girls for the year
- Business training, start up and follow up costs for 15 caregivers of street connected girls
- Business peer training for 150 families to prevent girls from coming to the streets
- Contribution towards a bigger Girls Drop in Centre Costs (rent, utilities, food, medical, social workers, class materials, cleaning materials, clothes and transport for children)
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Here are the businesses we helped support in the year:
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These are the girls we supported in education:
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## **11. Kenya Drought Relief (£6,915, new initiative)**
Kenya was badly hit by drought during the year, and there was serious concern that many people would die of starvation and livestock would also perish. Footage from the ground was very concerning and we helped through the following 2 initiatives:
1. Donation of £4,924 made in December 2022 to Kenya Association of Manufacturers, who channelled this through the Kenya Red Cross. Report extracts in the screenshots below:
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