Friends of Kipkelion
A Company Limited by Guarantee
Report and Financial Statements
Year Ended 31 May 2025
Registered Charity number: 1188612
Company number: 12388504 (England and Wales)
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FRIENDS OF KIPKELION REPORT OF THE DIRECTORS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
| CONTENTS | Page |
|---|---|
| Company information | 3 |
| Report of the Directors | |
| Introduction | 4 |
| Legal and Administrative | 4 |
| Achievements | 5 |
| Financial Review |
10 |
| Reserves policy | 10 |
| Structure, governance and management | 11 |
| Risk management | 11 |
| Trustees' responsibilities statement | 12 |
| Statement on disclosure to Independent Examiner | 13 |
| Statement of financial activities: | |
| Income and expenditure account | 14 |
| Balance sheet | 15 |
| Notes to the financial statements |
16-22 |
| Independent Examiner’s Report to the | |
| Trustees of Friends of Kipkelion | 23 |
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FRIENDS OF KIPKELION
COMPANY INFORMATION FOR THE PERIOD ENDED 31 MAY 2025
Directors
John Michael Deriaz (Chairman) Peter John Scholes Sara Elizabeth O’Neill Aedana Una Ward (resigned 11 November 2025) Geraldine Angela Baskerville Mynors Kenneth Lionel Martin Clemmey (appointed 13 July 2025)
Registered Office
1 Townshend Road, Richmond, Surrey, TW9 1XH
Registered Number
12388504 (England and Wales)
Charity Registered Number
1188612
Independent Examiner
Martin Brown FCA
Bankers Barclays Bank
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FRIENDS OF KIPKELION TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT FOR THE PERIOD ENDED 31 MAY 2025
The Directors, who also act as Trustees for the charitable activities of the company, present their report with the financial statements of the company for the year ended 31 May 2025.
Introduction
Our charity exists to help people living in Kipkelion, a rural area of Kenya, and the region around it, Kericho County, which has a population of one million. From 2011 to 2020 the charity had the legal form of a charitable trust, The Friends of Kipkelion Charitable Trust (“FOK Trust”), and we converted to a Company Limited by Guarantee in 2020. Since then, the Company has carried on all the charitable activities formerly carried on by FOK Trust. The merger between FOK Trust and the Company was registered with the Charity Commission.
The accounts of the Company are made up to 31 May annually.
Legal and administrative information
The company is constituted as a Company Limited by Guarantee and the governing document of the Company is its Memorandum and Articles of Association.
Trustees/Directors
A list of the Directors is given above on page 3. Each director served throughout the year.
Charitable Objects and Principal Activities
The charitable objects of the Company are:
The prevention or relief of poverty in the Kipkelion East and Kipkelion West sub-counties of the Republic of Kenya and in other marginalised communities in East Africa, by providing grants, items and services to individuals in need, and/or to charities and other organisations working to prevent or relieve poverty.
The Company provides support to the people of Kipkelion to enable them to have access to basic services including healthcare, education, sanitation and clean water. We do this through close co-operation with our implementing partners, Brighter Communities Worldwide (“BCW”), a Kenyan registered NGO based in Kipkelion. The Trustees are extremely grateful to BCW for their vision, their energy and their continuing commitment to their partnership with us.
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Public Benefit
The Trustees confirm that they have had due regard to the Charity Commission's guidance on public benefit. The Trustees are committed to helping the people of Kipkelion and similar areas in the most effective way possible, ensuring that our projects are accessible to all members of the local community and that their impact is sustainable.
Achievements
Eradicating FGM
Alternative Rites of Passage Field Officer Richard Kirui
Thanks to the continuing efforts of our partners Brighter Communities Worldwide, Female Genital Mutilation is becoming much rarer in Kipkelion and across Kericho County, although cases still arise and women are often put under pressure to be cut after they are married. It’s still essential to spread the message that all forms of FGM are harmful and to provide a positive alternative in the form of the Alternative Rite of Passage for girls. Our supporters raised over £9,600 for this campaign during the annual Big Give fundraising, and we received an additional £8,000 from trusts and foundations, enabling us to protect over 1,000 girls from the risk of FGM. Field Officer Richard Kirui and his team have told us that they will maintain their vigilance as some marginalised groups devise new rationales for perpetuating FGM.
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Water and Sanitation
Funds raised by Year 9 at Nonsuch High School for Girls in Cheam, Surrey enabled us to build two 60,000 litre water tanks during the year. These were built at two girls’ schools in Kericho County – Masubeti Girls’ High School and Getarwet Girls’ High School. Both of these schools had serious challenges in obtaining a reliable and safe water supply, and the school principals and girls gave us their heartfelt thanks for the construction of the new tanks, which will be used to harvest rainwater and provide a supply of clean water for each school during the dry season.
Hospital Trauma Unit
During the year there was huge progress on the construction of the new Trauma Unit at Londiani Sub-County Hospital in Kipkelion. It is expected that this will very soon be ready for service and will bring urgently needed help to the many victims of road accidents and other trauma injuries in the Kipkelion area. The toll of deaths and injuries continues to rise, as traffic levels increase. Dr Kipkoech Collins, the medical director at the hospital, is delighted that the new unit is almost complete. We are grateful to Saracen Trust, Souter Trust and other donors for generously supporting the construction and equipping of this facility.
6
The New Trauma Unit at Londiani Hospital
Economic Empowerment
The Economic Empowerment courses run by our partners, Brighter Communities Worldwide, in locations across Kericho County are increasingly popular. These enable community groups to obtain a basic grounding in business practice – record keeping, pricing, marketing – and receive a small initial donation of trading stock or fixed assets.
Chickens destined for a chicken farming collective in Kipkelion East
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Alumni of London Business School generously provided funding for 13 courses during the year and St James’ Place Trust funded five more. In many cases, the beneficiaries were disabled people or the carers of disabled people – those with disabilities are often unable to participate in the physically strenuous activities of subsistence farming.
Sexual and Reproductive Health
Explaining puberty to children during SRH training
We were able to fund Sexual and Reproductive Health and Rights training across 30 schools in Kenya, thanks to the generosity of our supporters. We trained 90 teachers to conduct the training, and in each participating school the teachers then formed a “SRHR Club” of 25 boys and 25 girls who received an in-depth education in Sexual and Reproductive Health. The children learned about puberty, menstruation and pregnancy, and how to avoid abusive relationships sexually transmitted diseases such as HIV. The feedback from both teachers and pupils was very positive.
Smokeless Stoves
We were delighted to receive funding from Baillie Gifford Foundation to train more people in Kericho County to be smokeless stove installers. These enclosed stoves, made of local materials, are twice as efficient as the traditional “open fire” cooking methods. They save
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households time and money and also improve the health of the family as they no longer have to cook in a smoke-filled room.
Constructing a smokeless stove – the “one hour miracle”
Fundraising and Support
While the majority of our income came from trusts and foundations, we also benefited from generous support from many other donors. Nonsuch High School for Girls broke its previous record this year, with Year 9 students raising a total of £3,153 through their Christmas Fair which has been used to build water tanks for schools in Kenya, and the school’s Rag Week contributed an additional £601. The Big Give in December 2024 gave all our supporters a chance to have their donations doubled by match funding, and this raised £9,616 to protect girls in Kericho County from the risk of female genital mutilation. We are grateful to all our supporters and donors for their continuing support.
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Financial Review
The Charity received donations totalling £77,814 during the year . This brings our cumulative total of funds raised since 2011 to just over £1.2 million. We expect to continue raising funds in 2026 on at least a similar scale.
The three biggest sources of funding in the year were the Saracen Trust (£12,500), the Big Give (£9,616) and Mazars Trust (£9,570). The supporter base continues to grow, with many new donors contributing during the year.
The Charity spent £ 81.095 supporting projects in Kipkelion and other parts of Kericho County, in fulfilment of the Charity’s objects.
The Charity’s surplus funds are now held in cash. Since December 2023, £20,000 of these reserves has been held in an interest-bearing account at Barclays Bank plc. These funds now earn a small amount of deposit interest, which represents the whole of the investment income received by the charity.
The expenses of the Charity remain very low, as all Trustees serve on a voluntary basis and the Charity has a strict expenses policy which keeps costs to a minimum.
Reserves Policy
The reserves policy of the Charity is to keep the equivalent of 3-6 months expenditure in reserve. As expenditure on projects in Kipkelion is currently averaging approximately £100,000 per year, the Trustees consider that the reserves held at 31 May 2025 of £31,993 are appropriate. These reserves fulfil the following purposes:
-
They ensure that, in the event that the Charity had to cease operations suddenly for any reason, we would be able to continue sending money to our partners BCW during the six-month notice period specified in the MOU between BCW and the Charity.
-
They enable the Charity to maintain sufficient cash flow so that grants which have been promised by third parties but not yet received can be spent on projects without delay.
-
They are in line with the published guidance of the Charity Commission.
Structure, Governance and Management
The Charity is a Company Limited by Guarantee and its memorandum and articles of association are in the standard form recommended by the Charity Commission. The Trustees of the Charity were each originally invited to join the Board of Trustees by the Chairman. The Trustees were approached by the Chairman on the basis of their personal and professional skills and knowledge, and their commitment to the objects of the Charity.
Each Trustee serves for a period of three years, which may be renewed.
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The Board of Trustees meets four times a year.
The Charity has the following policies and procedures, each of which was reviewed during the year:
Code of Ethics
Child and Vulnerable Adults Safeguarding Policy
E-Safety Policy
Equal Opportunities Policy
Anti-Bribery Policy
Expenses Policy
Foreign Exchange Policy
Risk Management Policy
Fraud and Whistleblowing Policy
Data Protection Policy
The Charity also maintains a Risk Register .
The Charity depends for the execution of its projects on a partner organisation, Brighter Communities Worldwide (BCW). BCW is an Irish registered charity (number CHY 16505), and operates in Kenya through a local partner organisation, also called Brighter Communities Worldwide, which is registered as an NGO in Kenya. Relations between the Charity and BCW are governed by a Memorandum of Understanding. The current version is dated 22 May 2024.
Risk Management
The Trustees regularly review and mitigate the risks associated with the activities of Friends of Kipkelion. The Charity has a Risk Management Policy and maintains a Risk Register which is reviewed regularly. The principal risks that have been identified are:
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Failure to protect trustees, volunteers and beneficiaries
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Loss of capacity in our implementing partners BCW
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Fraud losses in UK, Ireland or Kenya
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Major donors dissatisfied with progress
-
Change of NGO regulations in Kenya
-
Political disturbance in Kenya
-
Disease outbreak in Kenya
To address and mitigate these risks, the Trustees seek to:
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Ensure that Safeguarding and Health and Safety considerations are understood by all trustees and volunteers and are kept constantly in mind.
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Ensure that the relationship with BCW is maintained and monitored through regular meetings and visits.
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Follow rigorous financial procedures to minimise the risk of fraud.
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Keep major donors updated regularly on the progress of projects in Kenya.
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Monitor the evolving regulatory framework in Kenya through BOND, BCW and other contacts in Kenya.
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Monitor the evolving political situation in Kenya.
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Adapt activities and programmes to ensure that projects in Kenya are implemented in a Covid safe manner.
Trustees’ Responsibility Statement
The Trustees (who are also Directors of Friends of Kipkelion for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently.
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observe the methods and principles in the Charities SORP 2015 (FRS 102)
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make judgements and estimates that are reasonable and prudent.
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom
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governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement as to Disclosure to Independent Examiner
In so far as the Trustees are aware:
-
there is no relevant information of which the charitable company’s Independent Examiner is unaware; and
-
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.
This report was approved by order of the Board on 11 November 2025 and signed on its behalf by:
J M Deriaz Chairman
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FRIENDS OF KIPKELION
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE 12 MONTHS ENDED 31 MAY 2025
| Note Income and endowments from: Donations 4 Investments Total income Expenditure on: Raising funds 8 Charitable activities 9 Other costs Total expenditure Net (expenditure) / income 10 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 2974 296 3270 696 2000 678 3374 (104) (104) |
Restricted Funds £ 74840 0 74840 0 79095 0 79095 (4255) (4255) |
Total Y/E 2025 31/5/24 £ 77814 144987 296 56 __ 78110 145043 696 384 81095 138809 678 184 _ 82469 139377 (4359) 5666 ---------- (4359) 5666 36352 30686 ___ 31993 36352 |
|---|---|---|---|
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FRIENDS OF KIPKELION BALANCE SHEET AS AT 31 MAY 2025
| Note Fixed assets: Tangible assets 11 Current assets: Debtors 12 Cash at bank and in hand Creditors: Amounts falling due within one year 13 Net current assets Total assets less current liabilities Net assets Funds Unrestricted funds 14 Restricted funds 14 Total funds carried forward |
£ £ 0 32293 |
Year ended 31 May 2025 £ 0 |
Year ended 31 May 2024 0 |
|---|---|---|---|
| 0 | 0 | ||
| 31993 | 4872 31480 36352 0 36352 |
||
| 32293 300 31993 |
|||
| 31993 | 36352 | ||
| 32293 | 36352 | ||
| 31993 0 |
35011 1341 |
||
| 31993 | 36352 |
Trustee statements required by the Companies Act 2006
In approving these financial statements, the trustees, who are directors for the purposes of company law, hereby confirm:
-
that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006;
-
that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 May 2025; and
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that we acknowledge our responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board on 11 November 2025 and signed on its behalf by:
J M Deriaz, Director and Trustee
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FRIENDS OF KIPKELION
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MAY 2025
| Net cash used in operating activities Cash flows from investment activities: Interest income Purchase of tangible fixed assets Cash used in investing activities (Decrease)/Increase in cash and cash equivalents Cash and cash equivalents at beginning of period Total cash and cash equivalents at end of period |
Year ended 31 May 2025 £ 4059 296 - 0 (4059) 36352 32293 |
Year ended 31 May 2024 £ |
|---|---|---|
| (5666) | ||
| 56 - |
||
| 0 | ||
| 5666 | ||
| 30686 | ||
| 36352 |
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FRIENDS OF KIPKELION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. Accounting policies
The principal accounting policies are set out below. The accounting policies have been adopted consistently throughout the year.
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (FRS 102), The Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Ireland (FRS 102) (effective 1 January 2019) (the SORP) and in accordance with the Companies Act 2006, from which there were no material departures.
The financial statements have been prepared under the historical cost convention and are prepared on a going concern basis.
Friends of Kipkelion meets the definition of a public benefit entity under FRS 102.
Going concern
The financial statements have been prepared on a going concern basis. Please refer to the Statement as to disclosure to the Independent Examiner. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.
Income and endowments
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. The following specific policy is applied to particular categories of expenditure:
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Expenditure on raising funds is costs incurred in attracting voluntary income including costs incurred by the Charity as part of its fundraising activities.
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Expenditure on charitable activities is costs incurred by the Charity in the course of meeting its charitable aims
Debtors
Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.
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FRIENDS OF KIPKELION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Funds structure
The funds held by the Charity comprise:
-
Unrestricted general funds – the ‘free’ funds held by the charity to be used in accordance with the charitable objects at the discretion of the Trustees.
-
Restricted funds – funds held to be used only for restricted purposes within the objects of the charity. Restrictions arise when specified by donors and grant making bodies or when funds are raised for particular purposes.
2. Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to a maximum £10.
3. Taxation
The company is recognised as a charity by H M Revenue 8 Customs for taxation purposes and all its income is applied for charitable purposes. As a result there is no liability to taxation on any of its income.
4. Income from donations
| Donations Grants from Foundations |
Unrestricted Funds £ 2974 0 2974 |
Restricted Funds £ 22770 52070 74840 |
Year ended 31 May 2025 £ 25744 52070 77814 |
Year ended 31 May 2024 £ 22756 122231 |
|---|---|---|---|---|
| 144987 |
The amount of Government grants receivable in the year was NIL (2024: £48718)
5. Emoluments
The Charity had no employees during the year. No Trustees or persons connected with them received any emoluments in their role as Trustees from the Charity (2024: nil) and no Trustees have received payment
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FRIENDS OF KIPKELION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
for professional or other services provided to the Charity during the year (2024: nil). Trustees received reimbursements for individual expenses of £nil. (2024: nil)
6. Related Party Transactions
Details of Trustee emoluments and expenses are disclosed in note 5. The Charity received unconditional donations from Trustees totalling £850 during the year (2024: £1450).
7. Volunteers
We are very grateful to all our supporters for helping us to continue the work of Friends of Kipkelion, and in particular to our volunteers for the invaluable support given through all their activities and for sharing their diverse expertise and skills.
8. Expenditure on raising funds
| Marathon entry fee Just Giving fees 9. Expenditure on charitable activities Projects in Kipkelion |
Unrestricted Funds £ 480 216 696 Unrestricted Funds £ 2000 |
Restricted Funds £ - - Restricted Funds £ 79095 |
Year ended 31 May Year ended 2025 31 May 2024 £ £ 480 168 216 216 696 384 Year ended Year ended 31 May 2025 31 May 2024 £ £ 81095 138809 81095 138809 |
Year ended 31 May Year ended 2025 31 May 2024 £ £ 480 168 216 216 696 384 Year ended Year ended 31 May 2025 31 May 2024 £ £ 81095 138809 81095 138809 |
||
|---|---|---|---|---|---|---|
| 2000 | 79095 | 138809 |
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FRIENDS OF KIPKELION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
| 10. | Net Income for the year | |||||||
|---|---|---|---|---|---|---|---|---|
| Year | Year | |||||||
| ended | ended | |||||||
| 31 May | 31 May | |||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| This is stated after charging: | ||||||||
| Independent Examiner’s | 300 | 0 | ||||||
| remuneration | ||||||||
| Depreciation | 0 | 0 | ||||||
| 300 | 0 | |||||||
| 11. | Tangible fixed assets | |||||||
| Land & | Fixtures | 2025 | 2024 | |||||
| & | ||||||||
| Buildings | Fittings | Total | ||||||
| £ | £ | £ | ||||||
| Cost: | ||||||||
| At 1 June 2024 | 0 | 0 | 0 | 0 | ||||
| Additions | - | - | - | |||||
| At 31 May 2025 | 0 | 0 | 0 | 0 | ||||
| Depreciation: | ||||||||
| At 1 June 2024 | 0 | 0 | 0 | 0 | ||||
| Provision for the year | 0 | 0 | 0 | 0 | ||||
| At 31 May 2025 | 0 | 0 | 0 | 0 | ||||
| Net book value: | ||||||||
| At 1 June 2024 | 0 | 0 | 0 | 0 | ||||
| At 31 May 2025 | 0 | 0 | 0 | 0 |
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FRIENDS OF KIPKELION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
| 12. Debtors Prepayments and accrued income 13. Creditors Trade creditors Other creditors and accruals |
Year ended 31 May 2025 £ 0 0 Year ended 31 May 2025 £ 0 300 |
Year ended 31 May 2024 £ 4872 4872 Year ended 31 May 2024 £ 0 0 |
||
|---|---|---|---|---|
| 300 | 0 |
14. Restricted and Unrestricted funds
| Restricted Funds Unrestricted Funds |
Balance at 01/06/2024 £ 1341 35011 36352 |
Income £ 74840 3270 78110 |
Expenditure £ (79095) (3374) (82469) |
Transfers £ 2914 (2914) 0 |
Balance at 31/05/2025 £ 0 31993 |
|---|---|---|---|---|---|
| 31993 |
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FRIENDS OF KIPKELION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
14, Restricted and Unrestricted funds (continued)
| Year ended 31 May 2024 Restricted Funds Unrestricted Funds |
Balance at 01/06/2023 £ 2324 28362 30686 |
Income £ 136826 8217 145043 |
Expenditure £ (137809) (1568) (139377) |
Transfers £ |
Balance at 31/05/2024 £ 1341 35011 |
|---|---|---|---|---|---|
| 36352 |
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Independent exami ners report to the Trustees of Friends Of Kipkelio (Charity number1188612, Company number l?388504} Responsibilities and basis of report l Teport to the ¢harity trusteès on my examination of the accounts of the Companyforthè year ended 31 May 2025. As the Charity's trustees of the Company Iwho are also the directors of the company for the purposes of company lawl, you are responsible for the preparation of the accounts in accoidance with the requirements of the Companies Act 20061.the 2006 Act'l. Having sattsfièd mysèlf that the accounts of the Company are not required to bè audited for this yèar under Part 16 of the 2006 Act and are ellglblè for Indèpendent examination, I report in respect of my examination of your chaflty's accounts as carried out undèr section 145 of the CharittesAct 20111"the 2011 Act"). In carrying out my examination, I have followed the Directions givèn by thè Charity Commission (under section 145lsllbl of the 2011 Act. Independent examiner's statement I have completed my exèmination. I confirm that no rnaterial matters have come to my attenlion in connection with the examination which glves me cause to believe that.. accounting records were not kept In attordance with section 386 of the Companles Aet 2006,. or the account$ do not accord with 5urh records,. Of thè accounts do not comply with relevant accountin8 requirements under section 396 of the Compan>es Act 20C6 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as Part tsf an independent examination,. or •the accounts have not been prepared in accordance with the Charities SORP IFRS1021. I have no concern5 and have come across no other matters in connection with the examination to which attentlon should be drawn In this report in order to enable a proper understanding of the accounts to be reached. Signed.. Mortin Brown FCAAor Lyndjmere Consulting {20221 Ltd Date IG1•r Énsland wa No. 13&56660 • Rrfi5tw•dOlfKe..45 Warw¢kGard•nb, ThirnH OlttoTr KT70PB thrtctOF. Martin FC.A 23