OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

REPORT AND UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

CHARITY NUMBER 1189460

TUSHINDE CHILDREN’S TRUST

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Charity Number – 1189460
Contents Page
Trustees‘ Annual Report
(Including legal and administrative information) 1 – 4
Independent Examiner’s Report to the Trustees 5
Statement of Financial Activities
(Including Income and Expenditure Account) 6
Balance Sheet 7
Statement of Cash Flows 8
Notes to the Accounts 9 - 12

TUSHINDE CHILDREN’S TRUST

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees are pleased to present their report together with the unaudited financial statements of the charity for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out on page 9 and comply with the charity’s constitution, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Reference and Administrative Information

Charity Number: 1189460 Operational Address: Kempthorne, Mordaunt Drive, Crowthorne, RG45 7QQ Bankers: Virgin Money, 7/8 High Street, Dundee, DD1 1SS Independent Examiner: Jonathan L. Adamson CA, Chestney House, 149 Market Street, St Andrews, Fife, KY16 9PF Director: Megan Wright

Trustees

The charity is administered by the trustees. The following persons have served throughout the year and since the year end;

Ian Stanlake (Chair) Abigael Apollo (appointed 6 November 2024) James Caddy Maxine Campbell (appointed 6 November 2024) Olivia Cayley (appointed 6 November 2024) Anita Etheridge Caroline Jordan Florence Koenderink Simon Pennington

Charitable Purposes

The Tushinde Children's Trust was formed to fulfil the following objectives:

Structure, Governance and Management

The charity is a charitable incorporated organisation registered on 13 May 2020.

The charity is supervised by the trustees who meet as required but at least quarterly. All of the work of the charity is done on a voluntary basis by the trustees.

The charity has induction procedures for new trustees which include a meeting with existing trustees and the issue of an induction pack containing key documents.

1

TUSHINDE CHILDREN’S TRUST

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Risk Assessment

The trustees have assessed the major risks to which the Charity is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that systems are in place to mitigate the charity’s exposure to the major risks.

Review of the Activities and Achievements

Charity review

Our targeted programmes and dedicated social workers provide tailored family care and access to education for the poorest families in the Kiambiu and Mathare informal settlements of Nairobi, Kenya. We help families strengthen and stay together, providing them with a path from crisis to independence. Our aim is to support families and to help children thrive.

Since inception in 2010, our programmes have successfully supported over 1,000 children in over 350 households and, despite their susceptibilities, no child directly under our programme has been taken into institutionalised care. Our commitment to the children and communities we work with remains as strong as ever. We know their needs are pressing and our support makes a real difference.

Delivering our programme

2024 was always expected to be a challenging year, but little did we anticipate how challenging it would be to continue to support the poorest households in Kiambiu and Mathare.

The cost of living crisis showed no sign of easing as we entered 2024. The cost of ‘basic items’ were being pushed well beyond the affordability of the poorest households resulting in an increased demand for our services. At the same time as leading to a higher cost of delivery for our programmes. And then the rains came.

In late March, the Nairobi area saw unprecedented levels of rain and severe flooding. It is estimated that across the country around 55,000 people were displaced and hundreds lost their lives. The informal settlements were particularly vulnerable with homes and one of our daycares lost to the flooding. Schools were closed to be repurposed as emergency shelters. While our family support programme was severely disrupted, we tried to help as many as we could with emergency food and blankets.

As the rains subsided, political demonstrations initially triggered by a controversial new tax law swept Kenya. Once again, our team's access to the family’s we support was severely impacted as we prioritised their safety.

Our programmes are now back on track, we have relocated the lost daycare and launched a fostering programme for which we have received dedicated funding. We have also continued to receive fantastic, loyal support of our existing donors. Together with our dedicated team, our donors continue to make our work possible.

During the year, our team of dedicated social workers and support staff protected a total of 463 (directly 247, indirectly 216) children from families who are facing the most extreme challenges. A further 1,321 children were supported through our outreach work of youth groups, holiday camps and community days, a vital part of our programme. Over 10,491 more were indirectly supported as they benefit from the work, we do in schools to make them a safe environment for children to learn.

That said, our success is determined by keeping children out of institutionalised care, and families graduating from the programme to live a life independent of our support. In 2024, 47 families graduated, taking the total to 160 since inception, with children on our programme staying in a safe family environment. This is a level of success we continue to be proud of.

2

TUSHINDE CHILDREN’S TRUST

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Governance

We have continued to devolve day-to-day responsibility for operational delivery to our team in Kenya, empowering them to take decisions and lead the programme. We are already beginning to see the rewards of this as they access local donations to support our work. Governance oversight and support is provided by both the local Kenyan board and our UK Board.

During the year the UK Board welcomed Olivia Williams, Abigael Apollo and Maxine Campbell as new trustees, expanding the relevant skills and experience of the board. We also welcomed Caroline Jordan back from her maternity leave.

We are always on the lookout for more trustees and volunteers to support us in the work we do, so please let us know if you would like to get involved.

Outlook

We expect the demand for our programme and services to remain strong, limited only by the amount of money we can attract from donors and the breadth of our partnership network, in a challenging fundraising environment.

We are optimistic that empowering our Kenyan team to access local philanthropy will enhance our fundraising efforts. That said, the US government's decision to cut its overseas aid programme will have a seismic impact on Kenya and the organisations it supported. It is estimated that USAid provided $650m of funding in 2024 alone, and other governments will/may follow suit. Tushinde is not a direct recipient of USAid or any governmental funding so while there is no immediate impact to our programme we will continue to actively monitor the impact of this decision. We are hopeful that the proven and recognised success of our programme will continue to attract loyal donors and partners.

Thank you to everyone who makes our work possible. We are humbled by their loyalty and their trust in us to make a lasting difference to children’s lives.

Tushinde means ‘We Succeed’ in Kiswahili - we may be biased, but we think we do!

Funds

The charity holds unrestricted funds applied for the general purposes of the charity and also restricted funds created from specific appeals for the undernoted purposes:

Daycare - to operate day care centres.

Family Support - to provide tailored care and support to families.

Holiday Camp - to provide tuition and activities for children during the school holidays.

School Outreach - to improve child protection in schools.

Secondary Scholarship - to provide assistance to high performing primary school leavers.

Training & Graduation - to assist caregivers to establish businesses.

Youth Programme - to improve support for young people identified as being at risk in the wider community.

Foster Care - to provide an emergency foster care service.

Emergency relief – to provide emergency relief.

Details of activities in the period are contained in note 10 to the Accounts.

3

TUSHINDE CHILDREN’S TRUST

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Reserves Policy

Total reserves carried forward at 31 December 2024 amounted to £82,610 (2023 - £180,274), of which £41,905 (2023 - £99,114) are restricted for the purposes described in note 10. The decrease in restricted reserves in the year is due to funds being received from donors in the previous year for multi-year programmes which are being drawn down over the life of the programme, including the foster programme. Unrestricted funds of £40,705 (2023 - £81,160) are held to cover UK operational costs and to enable the further funding of projects in Kenya. The decrease in the year reflects the timing of payments to Kenya, the cost of developing a new website, and UK staff recruitment.

Investment Policy

No funds are held for investment.

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales 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 Charity and of the income and expenditure of the Charity for that period.

In preparing these financial statements the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that the financial statements comply with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 11 June 2025 and signed on their behalf by:

James Caddy, (Trustee)

4

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TUSHINDE CHILDREN’S TRUST

I report on the accounts of the charity for the year ended 31 December 2024, which are set out on pages 6 to 12.

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

This report is made to the trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees for my work or for this report.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

Jonathan L. Adamson C.A. Independent Examiner

Chestney House 149 Market Street St Andrews Fife KY16 9PF

12 June 2025

5

TUSHINDE CHILDREN'S TRUST

Statement of Financial Activities

for the year ended 31 December 2024

Notes
Income and endowments from:
3
Donations
Charitable activities
Investments
Total Income
Expenditure on:
Charitable activities
4
Total Expenditure
Net (expenditure)/income
Transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
2024
£
95,213
1,281
5,060
101,554
(126,486)
(126,486)
(24,932)
(15,523)
(40,455)
81,160
40,705
Restricted
Funds
2024
£
121,010
-
-
121,010
(193,742)
(193,742)
(72,732)
15,523
(57,209)
99,114
41,905
Total
Funds
2024
£
216,223
1,281
5,060
222,564
(320,228)
(320,228)
(97,664)
-
(97,664)
180,274
82,610
Unrestricted
Funds
2023
£
71,782
4,046
7,233
83,061
(56,296)
(56,296)
26,765
1,210
27,975
53,185
81,160
Restricted
Funds
2023
£
100,969
-
-
100,969
(80,121)
(80,121)
20,848
(1,210)
19,638
79,476
99,114
Total
Funds
2023
£
172,751
4,046
7,233
184,030
(136,417)
(136,417)
47,613
-
47,613
132,661
180,274

The statement of financial activities includes all gains and losses in the year. All income and expenditure derive from continuing activities.

The notes on page 9 to 12 form an integral part of these accounts.

6

TUSHINDE CHILDREN'S TRUST

Balance Sheet as at 31 December 2024

Notes
Current assets
Debtors
7
Cash in bank and on hand
Liabilities
Creditors:
amounts
falling
due
within one year
Creditors
8
Net current assets
Total net assets
The funds of the charity:
Unrestricted income funds
General Fund
Restricted income funds
Restricted Funds
10
Total charity funds
Unrestricted
Funds
2024
£
-
41,070
41,070
(365)
(365)
40,705
40,705
40,705
-
40,705
Restricted
Funds
2024
£
121,106
41,700
162,806
(120,901)
(120,901)
41,905
41,905
-
41,905
41,905
Total
Funds
2024
£
121,106
82,770
203,876
(121,266)
(121,266)
325,142
325,142
40,705
41,905
82,610
Unrestricted
Funds
2023
£
49
81,246
81,295
(135)
(135)
81,160
81,160
81,160
-
81,160
Restricted
Funds
2023
£
250,932
62,253
313,185
(214,071)
(214,071)
99,114
99,114
-
99,114
99,114
Total
Funds
2023
£
250,981
143,499
394,480
(214,206)
(214,206)
608,686
608,686
81,160
99,114
180,274

Approved by the trustees on 11 June 2025 and signed on their behalf by:-

James Caddy (Trustee)

The notes on page 9 to 12 form an integral part of these accounts.

7

TUSHINDE CHILDREN'S TRUST

Statement of Cash Flows

for the year ended 31 December 2024

Total
Funds
2024
£
Cash flows from operating activities:
Net cash (used in)/provided by operating activities (see below)
(65,789)
Cash flows from investing activities:
Interest
5,060
Net cash provided by investing activities
5,060
Change in cash and cash equivalents in the year
(60,729)
Cash and cash equivalents brought forward
143,499
Cash and cash equivalents carried forward
82,770
Analysis of changes in net debt
Cash at 1 January
143,499
Cash flows in year
(60,729)
Cash at 31 December
82,770
Reconciliation of net movement in funds to net cash flow from operating activities
Net movement in funds
(97,664)
Deduct investment income
(5,060)
Decrease/(increase) in debtors
129,875
(Decrease)/increase in creditors
(92,940)
Net cash (used in)/provided by operating activities
(65,789)
Prior
Year
2023
£
3,187
7,233
7,233
10,420
133,079
143,499
133,079
10,420
143,499
47,613
(7,233)
(202,147)
164,954
3,187

8

TUSHINDE CHILDREN'S TRUST

Notes to the Financial Statements for the year ended 31 December 2024

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 Basis of Preparing the Financial Statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the charity. Rounding is to the nearest pound.

1.2 Fund accounting

Funds held by the charity are either unrestricted or restricted in purpose. Unrestricted funds are funds which can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds are funds that can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

1.3 Income recognition

Income is recognised when the charity has entitlement to the income, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

1.4 Expenditure recognition

All resources expended are included on an accruals basis and are recognised when there is a legal or constructive obligation to pay. The charity is not registered for Value Added Tax and accordingly resources expended are shown inclusive of irrecoverable Value Added Tax.

1.5 Financial instruments

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Basic financial assets (which include debtors and cash and bank balances) and basic financial liabilities (which include creditors) are initially measured at the amount receivable or payable including any transaction costs and are subsequently carried at amortised cost using the effective interest method. Basic financial assets/liabilities, classified as receivable/payable within one year, are not amortised.

1.6 Judgements in applying accounting policies and key sources of estimation

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily available from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates. In preparing these financial statements, the trustees have made the following judgements:

Accruals

Trustees estimate the requirements for accruals using post year end information. This identifies costs that are expected to be incurred for services provided by other parties. Accruals are only released when there is a reasonable expectation that these costs will not be invoiced in the future.

9

TUSHINDE CHILDREN'S TRUST

Notes to the Financial Statements for the year ended 31 December 2024 (continued)

2 Taxation Charitable status has been granted by HM Revenue & Customs and accordingly the charity is exempt from taxation on its income and gains where they are applied for charitable purposes.

3
Income
Donations
Individual donations
Tax recovered under Gift Aid
Trusts and organisations
Income from charitable activities
Charitable and fund raising events
Investment and other income
Interest on deposits
4
Expenditure on charitable activities
Expenses in Kenya
Travel to Kenya and operational costs
Bank & Just Giving charges
Raising funds
Accountancy and Bookkeeping
Legal and professional fees
Administrative expenditure
Salaries including pension costs (note 5)
Staff training
Unrestricted
Funds
2024
£
38,852
6,361
50,000
95,213
1,281
1,281
5,060
5,060
Unrestricted
Funds
2024
£
86,617
3,455
248
-
-
-
9,099
27,034
33
126,486
Restricted
Funds
2024
£
240
-
120,770
121,010
-
-
-
-
Restricted
Funds
2024
£
193,335
407
-
-
-
-
-
-
-
193,742
Total
2024
£
39,092
6,361
170,770
216,223
1,281
1,281
5,060
5,060
Total
2024
£
279,952
3,862
248
-
-
-
9,099
27,034
33
320,228
Unrestricted
Funds
2023
£
20,800
5,982
45,000
71,782
4,046
4,046
7,233
7,233
Unrestricted
Funds
2023
£
31,860
758
432
466
193
180
2,463
19,839
105
56,296
Restricted
Funds
2023
£
13,179
-
87,790
100,969
-
-
-
-
Restricted
Funds
2023
£
76,739
-
-
-
-
-
-
3,382
-
80,121
Total
2023
£
33,979
5,982
132,790
172,751
4,046
4,046
7,233
7,233
Total
2023
£
108,599
758
432
466
193
180
2,463
23,221
105
136,417

Within the foregoing expenses of charitable activities the trustees regard the salaries, social security and pension costs as Support costs.

10

TUSHINDE CHILDREN'S TRUST

Notes to the Financial Statements for the year ended 31 December 2024 (continued)

5
Staff costs and numbers
Salaries and wages
Pension contributions
Total
The average number of employees during the year was as follows:
Administration
2024
£
26,257
777
27,034
2024
Number
3
3
2023
£
22,545
676
23,221
2023
Number
2
2

No employee had benefits in excess of £60,000 (2023 - none).

The key management personnel of the charity comprise the Trustees and the Director. The combined cost of the key management personnel was £10,412 (2023 - £11,289).

6 Related party transactions

Trustees

No expenses were paid to Trustees (2023 - Nil).

The value of the work done by trustees in giving of their time for meetings, and other matters on behalf of the charity, is not reflected in the accounts as it cannot be quantified.

Tushinde Kenya is regarded as a related party.

7
Debtors
Other debtors
8
Creditors
Creditors
Deferred income (note 9)
9
Deferred income
As at 1 January
Amount deferred in year
Amount released to income
earned from charitable activities
As at 31 December
Unrestricted
Funds
2024
£
-
-
Unrestricted
Funds
2024
£
365
-
365
Unrestricted
Funds
2024
£
-
-
-
-
Restricted
Funds
2024
£
121,106
121,106
Restricted
Funds
2024
£
-
120,901
120,901
Restricted
Funds
2024
£
214,071
-
(93,170)
120,901
Total
2024
£
121,106
121,106
Total
2024
£
365
120,901
121,266
Total
2024
£
214,071
-
(93,170)
120,901
Unrestricted
Funds
2023
£
49
49
Unrestricted
Funds
2023
£
135
-
135
Unrestricted
Funds
2023
£
-
-
-
-
Restricted
Funds
2023
£
250,932
250,932
Restricted
Funds
2023
£
-
214,071
214,071
Restricted
Funds
2023
£
48,834
184,678
(19,441)
214,071
Total
2023
£
250,981
250,981
Total
2023
£
135
214,071
214,206
Total
2023
£
48,834
184,678
(19,441)
214,071

11

TUSHINDE CHILDREN'S TRUST

Notes to the Financial Statements for the year ended 31 December 2024 (continued)

10
Restricted funds 2024
Daycare
Family Support
Holiday Camp
School Outreach
Secondary Scholarship
Training & Graduation
Youth Programme
Foster care
At 1
January
2024
£
2,071
21,967
12,140
13,728
4,953
5,530
1,916
36,809
99,114
Income
£
5,000
240
-
24,595
-
17,600
-
73,575
121,010
Expenditure
£
(18,007)
(25,817)
(14,091)
(33,337)
(514)
(11,894)
(5,381)
(84,701)
(193,742)
Transfers
£
10,936
3,610
1,951
-
(4,439)
-
3,465
-
15,523
At 31
December
2024
£
-
-
-
4,986
-
11,236
-
25,683
41,905
Restricted funds 2023
Daycare
Family Support
FCDO-MQZG
Holiday Camp
School Outreach
Secondary Scholarship
Training & Graduation
Youth Programme
Foster care
At 1
January
2023
£
844
30,885
2,837
11,822
7,244
5,784
13,028
7,032
-
79,476
Income
£
10,000
12,961
883
12,656
26,942
218
500
-
36,809
100,969
Expenditure
£
(8,773)
(21,879)
(2,510)
(12,338)
(20,458)
(1,049)
(7,998)
(5,116)
-
(80,121)
Transfers
£
-
-
(1,210)
-
-
-
-
-
-
(1,210)
At 31
December
2023
£
2,071
21,967
-
12,140
13,728
4,953
5,530
1,916
36,809
99,114

The purpose of each fund is as follows:

Daycare

To operate day care centres.

Family Support

To provide tailored care and support to families.

FCDO-MQZG

Using technology to access online social work tools and the government's child protection register.

Holiday Camp

To provide tuition and activities for children during the school holidays.

School Outreach

To improve child protection in schools.

Secondary Scholarship

To provide assistance to high performing primary school leavers.

Training & Graduation

To assist caregivers to establish businesses.

Youth Programme

To improve support for young people identified as being at risk in the wider community. Foster Care

To provide an emergency foster care service.

12