*xTLLShinae Providing Family Support To Help Vulnerable Children Thrive REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 CHARITY NUMBER 1189460
TUSHINDE CHILDREN'S TRUST REPORT AND Accouwrs FOR THE YEAR ENDED 31 DECEMBER 2023 Charity Number- 1189460 Contents Poge Trustees, Annual Report Ilncluding legal and admlnistrative information) Independent Examinerfs Rewrt to the Trustees Statement ol Financial Activities Ilncluding Income and ExpendilLtre Account) Balance Sheet Stalèmgnl of Cash Flows Notss to the Accounls 9-12
TUSHINDE CHILDREN'S TRUST TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Iruslees are pleased lo weseni their report together wlh Ihg unaudited financial statements ol Ihe charity lor the year ended 31 Decemb8r 2023. The financial slalernents have been prepared in accordance with Ihè accounting policies sel out on page 9 and comply with the charity's conslilulion, and Accounting and Reporting by Charilies.. Slalemenl of Recommended Praclice applicablg lo charities preparing their accounts in accordancè wllh the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 102}. Reference ond Admlnlglratlve Informatlon Charity Number-. 1189460 Operalional Addiess.. Kempthorne. Moidaunl Orive. Crowthorne, RG45 7QQ Bankers.. Viroin Money. 718 High Street, Dundge. DD1 1 SS Independent Examiner.. Jonathan L. Adamson CA, Cheslney House, 149 Market Street, Sl Andrews, File, KY16 9PF Megan Wright Director.. Trusleeg The charity is adminlslered by Ihe trusl88s. The following persons have seNed throughout the year and since the year end.. lan Stanlake James Caddy Anita Etheridge Caroline Jordan Florence Koenderink Matthew Oakman Simon Pennington (chrI lappoinled April 20231 lappoinled April 20231 (Teslgned July 20231 Charitable Purposes The Tushinde Children's Trust was fofmed to fullil the lollomng objectives: lal Wiihin Nairobi, lo provide schooling an(1 to relieve poverty principally ihrough.. the provislon ol schooling lor slum and street ¢hildren', shelter lor deslilule children- economic 5UPPOrt lor parents and carers who are living in extreme poverty in order that their dependent school-aged children can cornplele their schooling without their being taken into resldenlial care and., support lor parerbts and carers who are living in extreme poverty and have gxporienced inlerruplions to their schooling. in order that they may compl8le Iheir foundation learning. Ibl To woth in partnership with Iwal non-governmental organisations and olhei agencies in ordgr to d81iver these services. StrUure, Governance and Managemenl The charity is a charitabl8 incorp¥Jraled organisation registered on 13 May 2020. The charty is Supervised by the Iruslees who meet as reqLJired bul al leasl quarterly. All ol the work ol the charity is done on a voluntary basis by the Irustees. The charily has induction predureS lor new trustees which include a meeting with exisbng trustees and the issue ol an inducliorh pack containing key documents.
TUSHINDE CHILDREN'S TRUST TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Rlsk Assessment The trustees have assessed the major risks to which the Charity is exposed, in particular thos8 relating to the operations and finances of the charity. and are satisfied that systems are in place lo mib'gale the charity's exposure to the maior risks. Revlew ol th9 Actlvltles and Achlevements Charily revlew Our targeted programmes and dedicated sttial workers provide tailored family care and access to edu¢alion lor the poor8sl families in the Klambiu and Malhare informal settletnents ol Nairobi, Kenya. We help families strengthen and slay together. providing them with a path from crisis to independence. Our aim is lo support farnilies and to he children thrive. Since inception in 2010, our programrnes have successlulty supported ov&r 1,000 children in Dvgr 350 households and, despite their sus¢eplibiliiies, no Child directly under our programme has been taken into inslitutionalised care. Our comrnilrnent to the children and communities we work with remains as strong as ever. VV& know Ih6ir needs are pressing and our support makes a real difference. Delivering our programme 2023 was the first year since the Covid pandemic that we were able to run a full programme of holiday camps and child empowermenl workshops during the school holidays. 11 was oreal lo see so many childrÈn having lun, wiihoul Iho need for social distancing, eating well over the holidays, calching up on missed work and leaming how to slay sale IrDm abusers in their n&ighbourho(xY. The legacy ol the Covid pandemic was one ol the global events that contribuled lo the weakening ol the Kenyan Shilling to a 30 year low against the US Dollar during the year. This tnade the'basics, more expensive, further exacerbating the cost DI living crisis lor the poorest hoLJsehDlds, and resulting in an increased need for our services. It has also led to a higher c05t ol dglivery lor our programmes. In fundraising we allracted new donors, including securing a one ON donation from Meeting Needs to support our schools programme and three year commitments from both the Lewin Trust and Baille Gifford to deliver a foster care programThe and irnwove Dur data collection and storage processes. We have also continued to receive lanlaslic, loyal support of our existing donors. Together with our dedicated ieam. our donors continue lo make our wort( possible. Our family support programme has evolved and expanded as we have become more established, from working with local schools lo eradicate corporal punishment or providing daycarÈ facilities so babies are cared lor while their caregivers s&ek work. We were therefore delighted to be able lo open a third daycarg during the year. providing a safe environmgnl for up lo 30 pre school children six days a week. During the year, our team of dedicated social worker5 and 5UPPOrt staff protected a total 01439 children from families who are lacing the most extreme challenges. A further 168 children were supported through our outreach work ol youth groups, holiday camps and community days, a vital part of our programme. Over 10,000 more were indirectly supported as they benefit from the work we do in schools lo make them a sale environment for children lo leam. That said, our success is determined by keeping children out ol inslitutionalised care, and families graduating from the programme to live a life independent ol Dur support. In 2023, 24 larnilies graduated, taking the total 19 214 since inception. with no children directly under our programme taken into inslilutionalised care. This Is a level DI success we are proud ol.
TUSHINDE CHILDREN'S TRUST TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Governance The Boaié has been refreshed over the last two years with the retirement ol a number ol longstanding members and the recruitment of new Trustees. During the year we welcomed Anita Elheridge and Jarnes Caddy to the board and said goodbye lo Matthew Oakham. We are aayS on the lookout lor mole Iruslees and volunteers to support us in the work we do, so please let us know M you would like lo gel involved. Outlook We expect the demand lor our programme and services lo remain slrong, limited only by Ihe amount ol money we can attract from donors and the breadth of our partnership network. We are hopeful that the proven and recognised success ol our programrne will continue lo attract donors and partners. Thank you to everyone who makes our work possible. We are humbled by Iheir loyalty and their trust in us lo make a lasting difference lo children's lives. Tushinde means 'We Succeed, in Kswahili - we may be biasod. bul wè think we do! Funds The charity holds unr8slricled funds applled lor the general purposes ol the charity and also reslricled funds created from specific appeals lor the undernoled purposes.. Daycare- lo operate day care centres. Family Support- lo provide taikired care and support lo lamili8S. FCDO-MQZG- using technology lo access online social work tools and the governvnenl's child Protection register. Holiday Cafflp- lo provide tuition and activities lor children during the school holidays. School Outreach- lo improve child protection in schools. Secondary Scholarship- lo provide assistance to high pBrforming primary school leavers. Training & Graduation - lo assist caregivers to establish businesses. Youth Piografflme - to improve support for youn9 people identified as being al risk in the widèr communily. Fosler Carg- lo provide an emergency lostgr care seNlce Details ol activities in the period are contained in note 10 lo the Accounts.
TUSHINDE CHILDREN'S TRUST TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Rosotrves Policy Total reseNes carried forward at 31 December 2023 amounted lo £180,274 12022 - £132.6611. ol which £99,114 12022 - £79,4761 are restricted for the purposes described in nolg 10. The increase in reslricled reserves in th8 year is dug lo new monies received from donors lor rnulti-year Progratnmes which will be drawn down over the life ol the programme, including the n$wv losler programme. Unreslricled funds of £81.16012022 £53,185) are hekl to cover UK operational costs and to enable the further funding of projecls in Kenya. The increase in the year reflects the liming of payments to Kenya, the cost of dgveloping a new website, and UK staff recruitment. Investment Policy No funds are held lor investrnenl. Statement of Trustees, Rgsponsibilities The trustees are responsible lor preparing the TTuslees' Aewrt and the financial slatements in accordance with applicable law and United Kingdorn Accounting Standards Iunited Kingdom Generally Acceplgd Accounting Practice). The law applicable to charikn.es in England and Wales requires the Trustees lo prepare financial statements lor each financial year which give a true and fair view ol the stsle ol affairs ol the Charity and ol the income and expènditure ol the Charity for Ihal period. In preparing these financial statements the trustees are required to.. select suitable accounting F)olicies and then apply thgm consistentty observe the methods and principles in the Charities SORP. make judgernents and estimates that are rgasDnable and prudeni., slate whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financia1 slalements., and prepare the financial slalemonls on the going concern basis unless il is inappropriate to presume that the charty will ctsntinue in operation. The Irus198s are responsible tor maintaining proper accounting records which dis¢lose with reasonable accuracy at any time the financial position ol the charity and enables them to ensure that the financial statements comply wtth the Charities Act 2011. The Iruslees are also responsible for safeguarding the assels of the charrty and hence lor taking reasonable steps lor the prgvenlion and detection of fraud and othar irregularities. Approved by the trustees on 18 July 2024 and signed on their behalf by.. James Caddy. {Truslee)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TUSHINDE CHILDREN'S TRUST I report on the accounts of the charity lor Ihe year ended 31 December 2023, which ale set oul on pages 6 10 12. Respective Responsibilities of Trustees and Examiner The chartty's Iruslees are responsible for the preparation ol the accounts. The trustees consider that an audit is not required loi this year under seclion 144121 ol the Charities Act 2011 Ilhe 2011 Acll and that an independent @xaminalion is needed. It is my responsibility lo.. examine the accounts undei section 145 of the 2011 Act lo follow the procedures laid down in Ihe general Directions given by the Ch21ily Commission under seclion 14515llbl ol the 2011 Act lo slate whether particular malleTS have come to my attention. This ieport Is made lo the trustees, as a body, in accordance wSlh the terms of my engagement. My work has b8en und8rtaken so that I might slate lo Ihe Iruslees those mallers l am rgquired lo slate lo them in an independent examiner's reporl and lor no other purpose. To Ihe lullesl extenl permilted by law, I do nol accept or assume responsibility to anyone other than the charity and the Iruslees for my work or for this Teport. Basls of Independent Examlner's Statement My exafflinalion was carried out in accordance with th8 general Directions given by the Charity Commission. An exarninalion includes a review of the accounting records kept by the charity and a comparison ol the accounts presented with those records. It also includes consideration ol any unusual items or disclosures in Ihg accounts. and seeking explanalions from you as Irusl88s concerning any such malt9rs. Thg pro¢edures undertaken do not provide all Ihe evidence Ihat would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and lair view, and the report is limited to those matters sel OLrt in the statement below. Independenl Exarnlner's Statement In connection with tny examinatson, no tnatter has come lo my attention= 111 which givos me reasonable caus8 lo bg1iev8 that in any malgrial respect Ihg r9quirements'. to keep ac¢ounling records in accordance with section 130 01 Ihg 2011 Act to preparg accounts which accord wilh th8 accounting records and comply with Ihe accouniing reqLJirements ol Ihe 2011 Acl and wilh the methods and principles ol the Slalemenl ol Flecommended Practice.. Accounting and Reporting by Charities have nol been met- or 121 lo which, in my opinion, allenlion should be drawn in ordei lo enable a proper understanding ol the accounts to be reached. Jonathan L. AdaTnson C.A. Independent Examiner Chestney House 149 Market street St Andrews Flfe KY16 9PF 18 July 2024
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TUSHINDE CHILDREN'S TRUST Statement of Cash Flows for the year ended 31 Dgc8mbÈr 2023 Totsl Funds 2023 Prlor Year 2022 Cash flow8 from operatlng activitie$: Ng1 Gash provided by operatlng activities (see below) 104.769 Cash flows from investirtg a¢tiviiies: Interest Net cash provlde(J by Investlng activities 7.233 1,793 1,793 Change in cash and cash equivalents in the year 10,420 106.562 Cash and cash equivalents brought forward 133,079 26.517 Cash and cash equivalents ¢8rried forward 143,499 133,079 Analysis of changes In net debt Cash al 1 January 133,079 26,517 Cash flows in year 10,420 106,562 Cash at 31 December 143,499 133,079 Reconciliation of ngt movement in funds lo nel Cash flow from operating a¢tivitle$ Net rnovemenl in funds Deduct investment income Ilncreaselldecrease in debtors Increaselldecreasel in creditors Nol cash provided by operating acllvitigs 47,613 17,2331 (202,1471 106,002 11,7931 148,6921 104.769
TUSHINDE CHILDREIIS TRUST Nolo$ to the finanelal Stat•menl$ for th8 yèar èndéd 31 Decemb8r 2023 Aceounting Policie5 The princip atcounling p)Ides adopiÈd, jLKlgeffl8nls and koy sources ol estimalion uncertwnty in the paratI of Ihe financlal $18lemenl& are as folbyè.. 1.1 Basls ol Preparing the Fln8n¢i81 Statements The flnantiy slalements have been prepared in accordance Wilh Accouniiw atyl Reportln9 by Charllles.. Statement ol Recommended Prac¢0 4WlieablB lo chariiies preparing their accoun15 in accordance 1th the Financi31 Reportin9 siandard applicable in the UK and Republic ot Ireland IFRS 1021 leffeGlive J January 20191 (Charilies SORP IFRS 1021. the Fi#anGpal Fleporting Slandard akylcable in the UK and Republic ol IrelarK1 IFRS 1021. The charity ffleets the delinibon ol a public benelil entity urder FRS 102. A5se15 and liabillies 3rB lnilial recogniséd el hisloiical cesi or Iiansaclion value Un5$ OlheNlse Sled In the revant accouniiffj policy noièlsl. The Iruslee$ consthr Ihal Iheie are no material uncertanbes aboui the tharity's ability ltt c(Jnlinue as a gdng concern. The financi statemen15 are prepared in sieillry, wthlch is the lunclionJ ¢uriency of chafjty. Rounding Is to the rÈsi pound. 1.2 Fund aceountlfig Funds j by the chaiity are either n$trted oi resIred in purpose. UnresiriciÈd lunds are funds thI¢ can bo used in accordance %%ilh Ihp charitable objectives ai the dlscreiion ol the Iruslees. Resirfciod funds are lun(Js that can only used lor partlar resirlcièd PUTposes ¥thIn the obl8cIIv8s ol the chaiity. Re51riclions arise whe 9)ecilied by Ihe donor or lurK15 ore iaisa for particular reslricle(S purtx)5es. 1.3 IncoEnè r09nItIOn Incomè is renISed then the charity has enlillemenl lo Ihe income, any performance condilions allached io thè itemlsl ol income have been mel, il is ryobab Ihat thè Income wll be recetved and the amount be measured Income gFan15. whelher'c3pi18f 9rafti$ oF'revenue' grants, Is recognlsed %4han the Eharity h8$ entlllem8nt to funds, any performance ¢orKJilions allacheo to Ihe grants have been rnel, il is probable that the inCOTne ill be raceiv and the amountcan b& measuied reliably and is not delefied. f.4 Expondlturo recognltlon All resources expended are included on an acc[u5 basis and are recognised there Is a legal or construciive obligation lo pay. The ¢hariiy is noi rÉgisiÈrÈd for Vabg Ad¢8d Tax arKJ attordrvJly re50urc8s exp8TrJed are sh inclusive ol Irrecovèrable Value T&L 1.5 NtIal In$lntm8nts InanciJl instruments are recognised in the charity's baftee sheet then the charity becomes patty to ihè coniTaclual provision5 of the inslrumenl. Basi¢ linathcial assets lythich indude ¢ebiors and cash and bank balances) and bas1¢ financial lialxliiies Ivthl¢h include ciedilorsl are Iniiialty measured ai the amounl receivabk or payable including 8lly trans2CTion Costs and aTe subsequently carried at amortised cost using the ellestive inleiest melhod. Basic financial a55etsniaPA'lilw. d8ss1fied as reCewablpaYab1e within one year, *e not amortised. 1.6 Judg8ments In Ippng accounllng poli¢ie¥ and key sourc88 01 oslimatium In Ihe arplicalion ol the charills accouniifi9 policies, the Iiusiees are required 10 make ludgèmenis. eslitnalgs and assumpiitsns ¢wrylrKJ amount ol assets and liabili11os ihai are not reIty avaiNe from other sources. The eslimales and associated aswmplions are based hL%lor1c experience ar olhew laclors that aTe relevant. Acltsal results may differ from ihese e51imates. In preparing Ihese linawal siatÉmenls. the trusiees have made tho lo1bwn9 judgemenls.. A¢cruaL% Tru51ees eslimaie Ihe ¢equiTemÈnts lor accruals uslng posi year end inforrnaiion. Thls Idenhfies costs Ihal are expected 10 be iUrfed IOT servi¢gs wovided by olher parties. ¢alS 8r8 onty Feleased vthen there kq a reasonab expectation thai thes8 Costs wll not be invoiced in t lulure.
TUSHINDE CHILDREN'S TRUST Notes to the Flnanclal Stat8mants lor the year ondad 31 D•eember 2023 l¢ontinuedl Taxatlon harilabl8 status has ljeen gran18d by HM Revenue & Customs and accorthngly thè charity is exernpl from taxatDn on ils incorne and gains where they are applied lor ¢haritaiJe purposes. Ut)restrl¢tod Rastricted Funds Fund$ 2023 2tr23 Unrestricted Restricted Funds Funds 2022 2022 Total 2023 Totsi 2022 Incorne Donations Individual donations Tax recovered urKler Gift Aid Trusts and organisaiions Tushinde Children's Trusl SC041330 20,800 5.982 45,WO 13,179 33.979 5,982 131790 15.437 6,439 47,042 33.033 101,951 14.535 29.972 6,439 146,228 87,790 99.186 21,686 135.407 100,969 172751 7.358 Income from ¢haritsble activities Chariiable and lund raising event5 4,U46 4,046 11,485 11.4 101 101 11,586 11,586 knvestment and other In¢omg Interest on Ikwsi15 7.233 7,232 7,233 1,793 1,793 1,793 1.793 Unrestrlcted Restrict Funds Funds 2023 2023 Unreslricled Restrlcted Funds Funds 2022 2022 Total 2023 TolaS 2022 Expenditure on charltable actlvltl8# Expenses In Kenya Travel to Kenya and operational costs Bank & Just Givir¥J eharggs Raising funds AlourrtancY and Bookkeoping Legal and prDfÈssiona5 fees Administrativè exltUr& Salaries iluding pension costs (note 51 Slalf Iraini 31,860 758 432 468 193 180 2,463 19,839 105 56.298 76,739 108.S99 758 432 466 193 18D 2,463 23.221 105 136,417 24,606 1,726 74.222 108,828 1,726 750 1,180 750 1,160 2.653 28.303 10 69.593 820 3.473 28,303 10 144,735 3.382 80.121 75.042 Within the foregoing 8XP8llS8s of chariiable activtti8s th8 Irusiaes regard the salari8s, socid security and PenSn costs as Support costs. 10
TUSHINDE CHILDREN'S TRUST Nol05 to Ihe FInal41 Sialementg lor the yeareThded 31 Deeembèr 2023 l¢ontlnued) Slattcosts and numbers 20tJ 2022 Salaries andwages Pènsion toni11 ulons Tolal 22,545 676 TJ,121 27.479 824 28,303 The average number of employees during the yearwas as lollows.. 2023 Number 2022 Number Admink81ral No empk)yee had benelits in excess of £60,00012022- none). The key management personnel ol the charity Mprise the TFuslees aiKt the Diie¢lor. The combinets cosl of the key management personnel was t11.28912022- 217,7151. All eploYeeS wotk part-lime. IXIble hours and the reducllon in salary cosls In Ihe year ielled$ th& rÈducbon In hours w0ed. Related partylrnnsNGtIons Trusie8S No expenses were to Twslee812022- NID. ThÈ vafuÈ ol IhÈ wotk done by Injsiees In glvlng ol Ihelr Ilme lor meolings. and other malters on beha of the charity. i8 not re1Cted in the accounts as il cannot èe qvanlified. TushindÈ Kenya ig EÈgardÈd as a ielaied paity. Unr051rl¢led Re$iAetÈd Fund$ Funds 2023 2023 Unrestrlctod R88trlcted Funds Funds 2022 Tol81 2023 Tolal 2022 2022 Debtors Olherdeblors 49 49 250,932 250.932 250,981 2SO 981 48.834 48,834 48.834 48.834 Un$trteltd Restrlcted Fund$ Funds 2023 2023 Vnrestrlcted Re5twl¢ted Funds Fund¥ 2022 2022 Total 2023 Total 2022 Creditors CrÈdilO Delerred income (note 91 135 135 214.071 214,206 18 418 214.071 214,071 48.834 48.834 135 418 49,252 Unrtrsirleied RÈ$irfeted Funds Funds 2023 2023 Unresirfcted Reslrleled Funds Fur9 Total 2023 Toial 2022 2022 Deferred incorne As al 1 January Amouni delerred In yèar Amwnl released lo ¢0The eamed Irorn charitable aclwihes As ai 31 Dgcember 48,834 184,678 48.834 184,678 48,834 48,834 19.441 214.071 19.441 214 071 48,834 48.834
TUSHINDE CHILDREN'S TRUST Notès to thè Flnaneial siatsmoni$ for the year ended 31 December 2023 Icontlnuodl 10 Rg$lr1ed funds 2023 At31 December 2023 January 2023 Income Expendllure Transftrs Daycare Family Support FCDO-MQZG Holiday Camp School Outreach Secondary Seholarship Training & Graduation Youth Programme Foster care 844 30.885 2,837 11,822 7,244 5,784 13,028 7,032 10,(100 12.951 883 12,858 26.942 218 500 18,7731 121,8791 12,5101 112,3381 120.4581 11,0491 17,9981 15,1161 2,071 21,967 12,140 13.728 4,953 5,530 1.916 36,809 99,114 36.809 100,969 79,476 80,121 1,210 Restrlcted funds 2022 Atl January 2022 A131 Docombef Ineome ExpEndilure Tr•nsfers 2022 Day¢are Day¢are C&M Family Support FCDO-MQZG Holiday Camp Schooi Oulreaeh S8condary Scholarship Training & Graduation Youth Programme 8,218 1,425 30,885 23,257 19,787 9.889 6,139 12.750 23.060 135.508 17,4721 11.4251 844 30.885 2,837 11,822 7.244 5,784 13,028 7,032 79,476 120,4201 17,9651 18,6451 11,3551 111,n21 16,0281 175,0421 6,000 1,000 12,010 19,010 The wrp05e ol each fund is as foll¢)ws'. Dayearè To operate day care cenlT6S. Famlly SupF)Ort To providè iaik)rad eare and sutwrt to families. FcDfMQZG Using technology to access online social wod( tools and the governrnenl's child woteclion register. Hollday Camp To provide tuition and aclivilies for chllijren during th8 school holidays. Sehool Outreach To improve chil¢J protection in SchIs. Secondary S¢holarshlp To provide assistance lo high perforrning primary school leavers. Training & Graduallon To assist earégivarg 10 èstablish busill8sses. Youth Programme To improve support lor young people Klentilied as being at risk in the Yader community. Foslar Cara To provide an emergency fosier ¢aie service. 12