2025-06-30-accounts

Lilomi

A company limited by guarantee Registered in England and Wales, no. 11436648 Trustees' report and unaudited financial statements for the year ended: 30 June 2025

Lilomi

A company limited by guarantee, registered in England and Wales: 11436648

CONTENTS

Reference and administrative information	3
Trustees' report	4
Financial statements for the year ended 30 June 2025	5-6
Notes to the financial statements	7-11
Report of the Independent Examiner	12

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Lilomi A company limited by guarantee, registered in England and Wales: 11436648 Reference and administrative information for the year ended 30 June 2025

Structure and governance

Lilomi was established on 27 June 2018 under its Articles of Association which set out its objects, powers and constitution.

Reference details

Lilomi is a company limited by guarantee registered in England and Wales.
Company registration number:	11436648
Lilomi is registered as a charity with the Charity Commission for England and Wales.
Charity registration number:	1184858
The company's registered address is:	The House
	River Lane
	Richmond
	TW10 7AG

Management

The trustees of the charity who, under company law are also the directors of the company and who served during the year were:

were:
Miriam Klinke (Chair)
Keith Manning (Treasurer)
Jan Cunningham
Lucinda Gray	Resigned:	11th February 2025

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Lilomi A company limited by guarantee, registered in England and Wales: 11436648 Report of the trustees for the year ended 30 June 2025

The trustees present their report for the year. The company qualifies as a small entity and therefore no strategic report has been included.

Objectives

The objectives of the charity remained as originally stated in its founding document, and are:

1. To advance the education of the pupils at Jonathan’s Child Care school in Bo, Sierra Leone (the School) through the making of such grants and donations as the Trustees may from time to time deem appropriate.

2. To relieve poverty and hardship among those under the care of Jonathan’s Child Care Centre in Bo, Sierra Leone through the making of such grants and donations as the Trustees may from time to time deem appropriate.

Review of Activities and Performance

Overview of Lilomi’s Activities from July 2024 to June 2025.

During this financial year, Lilomi continued its support of Jonathan’s Child Care (JCC) in Bo, Sierra Leone, through targeted grants and fundraising activities.

a) Student Sponsorship

We provided four months’ school fees for a disadvantaged student to attend JCC. This support concluded in September 2024 after three years of faithful funding from a committed donor.

b) Girls’ Football Team

In autumn 2024 we ran a special appeal to fund the JCC girls’ football team’s journey to the Sierra Leone national playoffs. The team competed in November 2024. While they did not progress beyond the tournament, the experience was invaluable, giving the girls an opportunity to play at national level and to represent their school with pride.

c) Classroom Construction

The majority of Lilomi’s fundraising efforts during the year focused on the two additional classrooms being built above the science laboratory at JCC. Thanks to the generosity of our supporters, the full amount required for this phase was secured. Construction began in May 2025, though the project was not yet completed by the end of this financial year. Once finished, these classrooms will help reduce overcrowding and provide a safe, dedicated learning environment for many students.

Future Plans

Looking ahead, Lilomi’s priorities are:

Infant Care Centre (ICC): Developing sustainable fundraising for the running costs of JCC’s new Infant Care Centre—an innovative programme designed to provide life-saving care for infants who lose their mothers in childbirth.

Classroom Completion: Securing funds for the final two classrooms that will complete the new science block at JCC, ensuring the school has adequate space to meet the needs of its growing student body.

We continue to be active on social media and can be found at:

Instagram: lilomikids Facebook: lilomi.org

Public benefit statement

The trustees confirm they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.

Reserves policy

Lilomi is a grant-making body with low ongoing operating costs. The trustees review the level of reserves annually to ensure that sufficient funds are available to cover planned commitments and to provide flexibility in responding to new opportunities or unforeseen needs.

At the year end, reserves stood at approximately £11k, which the trustees consider an appropriate level. This provides a sound basis for maintaining our commitments to JCC and for developing future fundraising plans, including support for the Infant Care Centre and the completion of the science block classrooms.

Miriam Klinke (Chair)

Approved by the board of trustees on: 16th October 2025

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Lilomi

A company limited by guarantee, registered in England and Wales: 11436648 Statement of Financial Activities (including Income and Expenditure Account)

For the year to 30 June:	2025	2025	2025	2024	2024	2024
	Unrestricted	Restricted	Total funds	Unrestricted	Restricted	Total funds
	funds	funds		funds	funds
Notes	£	£	£	£	£	£
Income and endowments from:
Grants and donations	8,320	17,125	25,445	17,011	975	17,986
Other	-	-	-	-	-	-
3 4 4, 9 4 5, 6, 7 8 Total funds carried forward Charitable activities Other Total expenditure Net gains/(losses) on investments Net income/(expenditure) Other recognised gains/(losses) Total net income / (expenditure) Raising funds Tax on activities Transfers between funds Net movement in funds Total funds brought forward Total income Expenditure on:	8,320 681 2,160 168 3,010 - 5,311 - 5,311 - 26,256 - 20,945 - 32,050 11,105	17,125 - 43,381 - 43,381 - 26,256 - - 26,256 - - 26,256 - - -	25,445 681 45,541 168 46,391 - 20,945 - - 20,945 - - - 20,945 - 32,050 11,105	17,011 582 - 159 741 - 16,270 - 16,270 - - 16,270 15,780 32,050	975 - 975 - 975 - - - - - - - - -	17,986 582 975 159 1,716 - 16,270 - 16,270 - - 16,270 15,780 32,050

The statement of financial activities includes all gains and losses in the year.

All incoming resources and resources expended derive from continuing activities.

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Lilomi

A company limited by guarantee, registered in England and Wales: 11436648

Balance Sheet

As at 30 June:	Notes		2025		2024
			£		£
Total fixed assets	10, 11		-		-
Current assets
Stocks			-		-
Debtors	12		3,530		5,753
Investments			-		-
Cash at bank and in hand			7,588		26,310
Total current assets			11,118		32,063
Liabilities
Creditors: amounts falling due within one year	13	-	13	-	13
Net current assets/(liabilities)			11,105		32,050
Total assets less current liabilities			11,105		32,050
Creditors: amounts falling due after one year			-		-
Provisions for liabilities and charges	13		-		-
Net assets/(liabilities)			11,105		32,050
Total net assets/(liabilities)			11,105		32,050
Funds of the Charity
Unrestricted funds		-	11,105	-	32,050
Restricted funds Total funds	14	-	- 11,105	-	- 32,050

For the year ending 30 June 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the trustees and signed on their behalf:

Miriam Klinke (Chair)

16th October 2025

The notes on pages 7 - 11 form part of these financial statements

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Lilomi

A company limited by guarantee, registered in England and Wales: 11436648 Notes to the financial statements for the year ended 30 June 2025

1.0 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on a going concern basis using historic costs in accordance with:

• Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• Accounting Standards FRS102

• the Companies Act and the Charities Act

1.2 Change in basis of accounting

There have been no changes to the basis of accounting.

1.3 Changes to previous accounts

There have been no material changes to amounts reported for previous years.

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A company limited by guarantee, registered in England and Wales: 11436648 Notes to the financial statements for the year ended 30 June 2025

Lilomi

2.0 Accounting policies
2.1 Income
Income	These are included in the Statement of Financial Activities (SoFA) when:
	- the charity becomes entitled to the income;
	- the trustees are virtually certain they will receive the income; and
	- the monetary value can be measured with sufficient reliability.
Income with related	Where income has related expenditure (as with fundraising or contract income) the income and related
expenditure	expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the
	resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they
and gifts	relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually
	realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources expended) where the
facilities	benefit to the charity is reasonably quantifiable, measurable and material_._The value placed on these
	resources is the estimated value to the charity of the service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’
	annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and	This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
losses	investments to market value at the end of the year.
2.2	Expenditure and liabilities
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay
	out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and
	cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service or output to
conditions	be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the
	specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are no conditions
performance conditions	to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a basis
	consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by
	the time spent and other costs by their usage.
2.3	Assets
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at
by charity	cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
	investment assets are included at trustees' best estimate of market value.
Stocks and work in	These are valued at the lower of cost or market value.
progress

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Lilomi

A company limited by guarantee, registered in England and Wales: 11436648 Notes to the financial statements for the year ended 30 June 2025

3.0 Income and endowments	2025	2025	2025	2025	2024
	Unrestricted	Restricted	Restricted	Total	Total
	General	Pupil	Capital
	fund	support	projects*
Donations and legacies
Recurring corporate donations	-	-	-	-	-
One time corporate donations	1,752	-	1,800	3,552	5,100
Trusts and charities	-	-	15,000	15,000	2,500
Recurring personal donations	1,055	325	-	1,380	1,547
One time personal donations	4,160	-	-	4,160	1,490
Group collections and donations	1,353	-	-	1,353	1,658
Sponsored events	-	-	-	-	4,726
Fundraising events	-	-	-	-	966
Other income	-	-	-	-	-
Other Including grants of 10,000, 5,000, 1,000 and 800. Raising funds Web, Email and comms Other Total TOTAL 4.0 Expenditure Total Interest Total*	8,320 - - 8,320 2025 Unrestricted 646 35 681 General fund	325 - - 325 2025 Restricted - - - Pupil support	16,800 - - 16,800 2025 Restricted - - - Capital projects	25,445 - - 25,445 2025 Total 646 35 681	17,986 - - 17,986 2024 Total 429 153 582
Charitable activities
Grants	2,160	325	43,000	45,485	975
Bank charges	-	-	56	56	-
Total	2,160	325	43,056	45,541	975
Other
Governance and administration	168	-	-	168	159
Total TOTAL	168 3,010	- 325	- 43,056	168 46,391	159 1,716

5.0 Support Costs

5.0 Support Costs
Fundraising	Charitable	Other	Total	Cost
activity	activity
£	£	£	£
-	-	-		-
-	-	-		-
-	-	-		-

The charity has no central support costs that require allocation to activities.

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A company limited by guarantee, registered in England and Wales: 11436648 Notes to the financial statements for the year ended 30 June 2025

Lilomi

6.0 Details of certain items of expenditure

6.1 Trustee expenses

Amounts paid, or reimbursed out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees.

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|||| |---|---|---| |2025|2024| |Number of trustees who were paid expenses|1|1| |Reimbursement of out of pocket expenses for:| |Lilomi website domains, Email, e-Commerce etc|£67|£442| |Marketing material for fundraising event|£0|£0| |Other|£0|£0| |TOTAL AMOUNT PAID|£67|£442|

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6.2 Fees for examination or audit of the accounts

Amounts paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor.

----- Start of picture text -----
2025 2024
£ £
Independent examiner’s / auditors' fees for reporting on the accounts - -
Other fees paid to the independent examiner / auditor - -
TOTAL AMOUNT PAID - -
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7.0 Paid employees

The company had no paid employees at any time during the year nor paid any contributions to defined benefit pension schemes.

8.0 Taxation

As a charity, Lilomi is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen to the charity in either this or the preceding year.

9.0 Charitable activities

9.1 Grant making

----- Start of picture text -----
|||| |---|---|---| |9.1 Grant making|Grants to:| |Institutions|Individuals| |Total value of grants| |Purpose for which grant made:|£|£| |Pupil support|325|-| |Classroom construction|43,000|-| |-|-|-| |Total of restricted grants|43,325|-| |Girls football support|1,150|-| |Various|1,010|-| |-|-|-| |Total of unrestricted grants|2,160|-| |45,485|-| |Grant making costs| |Bank charges for transfers to Sierra Leone|56|-| |56|-| |Total charitable activities|45,541|-|

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9.2 Support costs of grant making The charity does not have support costs that require allocation.

9.3 Grants to institutions

All the above grants were made to the charity's sole beneficiary, Jonathan's Child Care School and Family Support Centre in Bo, Sierra Leone.

10.0 Fixed Assets

The charity had no fixed assets of any kind at any time during the year, nor at any time in the preceding year.

11.0 Fixed Asset Investments

The charity had no fixed asset investments of any kind at any time during the year, nor at any time in the preceding year. It received no income from any fixed asset investments in either this or the preceding year.

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Lilomi

A company limited by guarantee, registered in England and Wales: 11436648 Notes to the financial statements for the year ended 30 June 2025

12.0 Debtors and prepayments

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|||||| |---|---|---|---|---| |Analysis of debtors|Amounts falling due within|Amounts falling due after| |one year|more than one year| |2025|2024|2025|2024| |£|£|£|£| |Trade debtors|-|-|-|-| |Other debtors|3,530|5,753|-|-| |Prepayments and accrued income|-|-|-|-| |TOTAL|3,530|5,753|-|-|

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Other debtors are predominantly sums advanced to our sole beneficiary where agreement for release against specific projects has yet to be fully finalised.

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|||||||| |---|---|---|---|---|---|---| |-|-| |13.0 Creditors and accruals| |13.1 Analysis of creditors|Amounts falling due within|Amounts falling due after| |one year|more than one year| |2025|2024|2025|2024| |£|£|£|£| |Loans and overdrafts|-|-|-|-| |Trade creditors|-|-|-|-| |Other creditors|-|-|-|-| |Accruals and deferred income|-|13|-|13|-|-| |- 13|- 13|-|-|

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13.2 Security over assets

There are no charges or other security over any assets of the charity.

13.3 Provisions for liabilities and charges

The charity does not operate nor make any contributions to a defined benefits contribution scheme.

14.0 Endowment and restricted income funds

The charity receives ongoing donations to support the school fees for pupils at the school. The charity has no endowment fund.

There were no other movements on the funds other than those shown in the Statement of Financial Activities.

15.0 Transactions with related parties

There were no transactions of any kind with a trustee or connected person (other than the normal reimbursement of expenses incurred on behalf of the charity) in either this or the preceding year.

END

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