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2025-08-31-accounts

LITTLE LIONS KENYA

Registered charity number 1195765

FINANCIAL STATEMENTS AND TRUSTEES’ REPORT

for the year ended 31 August 2025

BizNav, Chartered Accountants 36 Scotts Road Bromley Kent BR1 3QD

LITTLE LIONS KENYA INDEX YEAR ENDED 31 August 2025

Page
Company information 1
Report of the Trustees 2 - 6
1) Governance, Structure and Management
2) Review on Charitable Activities
3) Future Plans
4) Our Finances
Statement of Trustees’ 7
Report of the Independent Examiner 8
Statement of financial activities 9
Statement of Financial Position 10
Notes to the accounts 11 - 13
Detailed Income & Expenditure Account 14

LITTLE LIONS KENYA COMPANY INFORMATION YEAR ENDED 31 August 2025

Julian Philip Johnson Anthony George Donnelly Fiona Anne Fergusson

TRUSTEES

DETAILS FOR CORRESPONDENCE

LITTLE LIONS KENYA

Tel E-mail Web Registered Charity Registered Office

BizNav, Chartered Accountants 36 Scotts Road Bromley Kent BR1 3QD

INDEPENDENT EXAMINERS

Appointed on 09 September 2021 Appointed on 09 September 2021 Appointed on 09 September 2021

00254788537885 belinda@littlelions.life www.littlelions.life 1195765 Holmwood Kingston Hill Kingston upon Thames KT2 7LX

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LITTLE LIONS KENYA REPORT OF THE TRUSTEES YEAR ENDED 31 August 2025

1. Governance, Structure and Management

Little Lions Kenya supports Little Lions School, which is based in Kibera slums in Nairobi, Kenya. Kibera, meaning Forest of Jungle, is the largest slum in Kenya and, in turn, Africa.

It is home to approximately 250,000 people living in an area no larger than 2.5 km squared. Most of its residents live in extreme poverty, earning less than $2 USD per day. There is huge unemployment, disease (12% of residents are HIV positive), and general hardship.

A great majority of slum residents lack access to basic services, with most parents bringing up children in tiny shacks made of scavenged wood, corrugated steel sheets, plastic and mud. There is no ready access to electricity, running water, ablutions or medical care. The great majority of children are not in formal education. It is here, that our parents, children and teachers reside.

Our Mission

This little school believes that everyone, no matter where they are born, should have an opportunity at a good life, a hopeful life, a life filled with dreams that feel reachable but for hard work, love and a little luck.

At Little Lions we concentrate our friends’ capital from across the world and spend it with ambition; an ambition to feed our little people with nutrition that allows for their blossoming; to fill their curious minds with learning, music and art; charging them with hope, that armed with an education, they can climb out of poverty, build a good life and raise their families into security.

Our ultimate goal, to deliver our kids out of the cycle of poverty they were born into.

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LITTLE LIONS KENYA REPORT OF THE TRUSTEES YEAR ENDED 31 August 2025

2. Review on Charitable Activities

This sections outlines the activities conducted by Little Lions School and for which Little Lions Kenya financed through fundraising.

2.1 Pupil numbers and fees

Little Lions educational activities are carried out through Pre-school (age 3-5) and Primary school (age 6-13). The total number of pupils in pre-school were 55, while primary school were 155. Our school fees was heavily subsidized with the parents paying:

Pre-school - £33 per term

Primary school - £35 per term.

2.2 Infrastructure

Little Lions renovated a residential building, within Kibera slums and created a safe, clean, internet-connected, inspiring space for our teachers and children to learn from. We changed the entrance to the building so that we could open up additional classroom space, installed TV screens in each classroom to enable over the internet learning, thereby enhancing the Kenyan curriculum with a freely accessible and excellent British curriculumbased learning tool from Oak Academy. We moved the kitchen to the top of the building, developing a dedicated eating and break- out space on the top floor. We collaborated with French children’s illustrator, Orange Signal, to paint wildlife across the building to inspire our children’s creativity. While in 2024, we rented an additional premise for grade 7 and launched a bone broth kitchen. We have completed the lower primary education and advanced to the first year of junior secondary school. In 2025, there was no further infrastructure upgrade as the organisation focused on building a strategic plan and developing a long term curriculum. The school launched the use of AI through Claude AI and purchased 25 laptops for students in upper primary.

2.3 Academic

Little Lions focus is on the quality of teaching, ideal curriculum and methodology of learning. We installed ICT infrastructure, internet‐connected TVs and tablets, giving teachers access to excellent learning materials via the open‐sourced platform, OAK Academy out of the UK. The teachers have been trained on the platform, and are merging OAK with CBC to give a richer, more effective source of learning.

Additionally, to address the lack of teaching and reading materials, we worked closely with Sarah Johnson, and Harriet and Roberta Hinze, two of our donors, to purchase school supplies at a discount in Nairobi, and started a book collection from Oxford and Winchester in the UK. Little Lions received its second book donation in July 2023. In 2024, we commenced using Synthesis AI to bolster our education system. In 2025, we continued the use of the Synthesis AI and introduced Claude AI for marking and scoring of exams.

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LITTLE LIONS KENYA REPORT OF THE TRUSTEES YEAR ENDED 31 August 2025

End term examinations for the grade 3, 4, 5, 6 and grade 7 comprised the Kenya National Examination (KNEC) assessment encompassing both the practical and theory tests.

Pupils undertook the following practical assessments

  1. Grade 3,4, 5 , 6 and grade 7 pupils were taught good citizenship.

    1. Grade 3, 4, 5, 6 & 7 Agriculture planting and harvesting legumes.
    1. Grade 3, 4,5,6 & 7 home science cooking project.
    1. Grade 3, 4, 5, 6 &7 Science and technology Making an improvised water filter.
    1. Grade 3, 4, 5, 6 & 7 Physical & Health Education Playing the Frisbee game.

These examinations are basic, and feel relatively random, confirming our instincts to add the OAK Academy curriculum to the KNEC. In 2024, we started exploring the various curriculums such as the British Curriculum or the International Baccalaureate(IB) that we may want to execute in the long term. In 2025, Little Lions settled on the Kenyan Based CBC curriculum due to its affordability. Any international standards curriculum may be explored in future.

2.4 Co-curricular activities

In 2025, the various established teachers’ committees such as sports, agriculture, health and well‐being, dance and drama reported as follows:

a)Sports

One of the challenges we have in developing a school in the slum is the lack of space. Children want to run and play, but our site is hugely constrained and we have very little optionality in close proximity to the school to enable play. We have negotiated a monthly fee to utilize a government school's playing fields once a week, Thursday between 3‐5 pm, and we aim to increase this, in the next year. We participated in two competitions;

Kibra Constituency Football Competition held on | 07/08/2025

b)Agriculture

Agriculture is formally taught and examined in grade four onwards in the Kenyan curriculum. However, the agriculture committee recognises the importance of familiarising pupils of the lower grades with practical agricultural skills. To counter our limited space, our students planted carrots, kale, tomatoes and potatoes in old construction sacks.

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LITTLE LIONS KENYA REPORT OF THE TRUSTEES YEAR ENDED 31 August 2025

c) Dance & Music

As part of the Kenya Music and Drama festival, a programme under the Ministry of Education, Little Lions nurtures and promotes artistic talents in music and drama. Music is used as a tool to promote cultural integration through appreciation of the diverse cultures that are found within the country. In the beginning, pupils at Little Lions were shy and unhappy as a result of the conditions that they live in, including stress induced abuse at home. As a way of boosting their confidence and helping process trauma, the school introduced daily dance and music as part of co‐curriculum activities. Students were trained every evening on both traditional and modern dances including rap. The respective class teachers have also engaged the pupils in poem recitals.

2.5 The Feeding Program

With the meagre income, the parents in the slums rarely affords three meals a day. As a result, Little Lions developed a nutrition and feeding program that ensures all children are fed, breakfast and lunch while at school.

In 2024, Kenya's poor felt the effect of global supply chain challenges with staple foods, oil, flour and sugar all seeing huge price increases. To help ease this burden, the school took on the purchasing of staple foods for the teachers so as to pass down the economies of scale to the teachers. Each teacher received a welfare kitty consisting of 2 litres of cooking oil, 2kg of Rice and Ugali Flour. Additionally, in 2024, we launched the bone broth kitchen which serves soup twice every week in order to supplement the children protein uptake. In 2025, this feeding program continued and the organisation explored options of expanding it to neighbouring schools. Due to financial constraints, this was not achieved.

2.6 Health and Wellbeing

As part of our contribution to the community of Kibera, Little Lions takes care of the mental and physical well being of the teachers, children and parents. The following were some of the activities during the 2024 academic year.

Safety and security of our children during their commute to and from school: To address accidents, physical and sexual abuse of the children as they walk through the slums to the school, all of our children now meet at designated collection points near to their homes, where a teacher is waiting for them with high visibility, branded jackets. Teachers then walk all of our children into school, ensuring no accidents or abuse.

Trauma :

Children in the slums are regularly being abused and physically reprimanded at home, the result of general ignorance around child disciplining techniques and personal trauma. To deal with this, we hired a new staff member with a background in psychology. Her role is to identify trauma amongst the pupils and then counsel both the kids and the parents. Also, we held a workshop with parents on trauma and the effect of trauma on children's ability to learn. Our motivation to them was that if they want successful children that will look after them, they need to stop beating them. In 2025, we incorporated the Little Lions Child Coaching program to help the growing teenagers cope with their emotions. This program was a partnership between Little Lions Kenya and Little Lions Child Coaching from South Africa.

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LITTLE LIONS KENYA REPORT OF THE TRUSTEES YEAR ENDED 31 August 2025

3. Future Plans

Since the current school offers education up to grade 7, we have been on the lookout for an expansion space which would enable the school to offer full junior secondary for the next academic year and a high school. This site has now been identified, 45 minutes’ drive from Nairobi. We have prepared a business case and in the last quarter of 2024 which we had hoped to launch the fundraise drive in 2025.

4. Our Finances

Our main source of finance is through donations from across the world. This is supplemented with the school fees. Fee collection has been on an upward trajectory through the academic year as the reputation of the school increased, the obvious effects of the enhanced nutrition and learning are witnessed in the children, and parents start to realise that Little Lions is the best education in the area.

As the school continues to blossom, we anticipate greater school fee adherence. The total donations received from Little Lions Kenya was £4,732.44. £59,016.00 was transferred to the entity in Kenya to supplement the operations budget. £7,560.00 was donated to a UK based Charity, FLOWW. The shortfal was covered by reserves.

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LITTLE LIONS KENYA STATEMENT OF TRUSTEES' YEAR ENDED 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Statement of Trustees' Responsibilities:

The trustees are responsible for preparing the Charity annual 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 the charities in England and Wales requires the trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts & reports) regulations 2008 and provisions of the trust deed. They 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.

The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1.

Approved by the trustees and signed on their behalf

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SIGN
......................
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Julian Philip Johnson

Date : 05-June-2026

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LITTLE LIONS KENYA REPORT OF THE INDEPENDENT EXAMINER YEAR ENDED 31 August 2025

I report on the accounts of the Charity for the year ended 31 August 2025, which are set out on pages 9 to 13.

Respective responsibilities of trustees and examiner

a) The charity's trustees are responsible for the preparation of the accounts. The charity's 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.

b) Having satisfied myself that an audit is not required, it is my responsibility to:

Basis of independent examiner’s report

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:

(1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act, and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities, have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Shahzad Fayyaz Organisation: BizNav, Chartered Accountants Relevant professional qualification or body: ICAEW Address: 36 Scotts Road, Bromley, BR1 3QD Date: 05-June-2026

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LITTLE LIONS KENYA STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 August 2025

General Total Total
Fund 2025 2024
Note £ £ £
Incoming resources
Donations and gifts 4,732 4,732 196,650
Total incoming resources 4,732 4,732 196,650
Resources expended 3
Charitable activities
Grant funding of activities 66,577 66,577 123,548
Bank charges 61 61 52
Governance costs 5,786 5,786 10,552
Total resources expended 72,424 72,424 134,151
Net incoming/(outgoing) resources before transfers (67,692) (67,692) 62,499
-
Net deficit for the year (67,692) (67,692) 62,499
Net movement in funds (67,692) (67,692) 62,499
Funds balances brought forward at 1 Sep 2024 59,694 59,694 (2,805)
Fund balances carried forward at 31 August 2025 (7,998) (7,998) 59,694

All recognised gains and losses are reflected through the statement of financial activities and no separate statement of Total recognised gains or losses is presented. There were no discontinued activities during the current or preceding year.

The only change in fund balances arises from the net donations from the year.

9

LITTLE LIONS KENYA STATEMENT OF FINANCIAL POSITION YEAR ENDED 31 August 2025

Note
CURRENT ASSETS
Cash at bank and in hand
CREDITORS: amounts falling due within one year
6
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Surplus funds as at 1 Sep 2024
Deficit for the year
Total Funds		 £
£
£
£
-
59,937
0
59,936.97
(7,998)
(243)
(7,998)
59,694
(7,998)
59,694
59,694
(67,692)
59,694
(7,998)
59,694
2024
2025		 £
£
£
£
-
59,937
0
59,936.97
(7,998)
(243)
(7,998)
59,694
(7,998)
59,694
59,694
(67,692)
59,694
(7,998)
59,694
2024
2025
59,694
59,694
59,694

For the year ending 31 August 2025 The trustees consider that the charity is entitled to exemption from a statutory audit under the provisions of the Charities Act 2011, as the charity's gross income for the year did not exceed the audit threshold applicable to charities.

Trustees’ responsibilities:

• the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,

They were approved by the trustees on 05 June 2026 and signed on their behalf:

SIGN

Julian Philip Johnson Trustee

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LITTLE LIONS KENYA NOTES to THE ACCOUNTS YEAR ENDED 31 August 2025

1. STATUS

Little Lions Kenya is a charity, incorporated in England & Wales, registered number 1195765. The registered office is Holmwood Kingston Hill Kingston upon Thames KT2 7LX.

2. ACCOUNTING POLICIES

The financial statements are prepared under the historical cost convention, and in compliance with the Statement of Recommended Practice issued by the Charity Commissioners in 2015 and applicable accounting standards. The particular accounting policies adopted are described below.

Income

Donations are credited to the income and expenditure account when received. Tax credits recoverable are matched to covenants and gift aid received. All other income and expenditure is dealt with in the period to which it relates.

Expenditure

Expenditure is accounted for on a payable basis and has been analysed between:

Going Concern

The trustees have identified material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern, however, the going concern basis remains appropriate.

Reserve Policy

The trustees have determined that the charity does not need to hold unrestricted reserves, as funds are used directly to further its charitable purposes.

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LITTLE LIONS KENYA NOTES to THE ACCOUNTS YEAR ENDED 31 August 2025

Public Benefit Statement

The trustees have had due regard to the Charity Commission's guidance on public benefit. During the year, the charity undertook limited activities; however, the trustees remain committed to furthering the charity's charitable purposes for the public benefit in future periods.

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TLE LIONS KENYA
TES to THE ACCOUNTS
AR ENDED 31 August 2025
3. RESOURCES EXPENDED
2025
2024
Aid Given
Other costs
Total
Total
£
£
£
£
Aid and contributions
66,577
66,577
123,548
Bank Charges
61
61
52
Governance costs
5,786
5,786
10,552
66,577
5,847
72,424
134,151
4. Accountants Fees
2025
2024
The deficit is stated after charging:
£
£
Accountants’ fees – (Independent examination)
1,200
1,020
1,200
1,020
Average Number of Employees
The average number of full time equivalent employees during the year was made up as follows:
2025
2024
No.
No.
Office and management
- -
Trustees
During the year, no remuneration was received by the Trustees.
5. TURNOVER
All turnover arose within the United Kingdom.
6. CREDITORS: amounts falling due within one year
2025
2024
£
£
Accruals
1,144
243
Bank overdraft
6,854
7,998
243
7. TAXATION
2025
2024
£
£
-
-
Corporation tax on profit from ordinary trade activities
Current year
The company is a registered Charity and is not liable to taxation on non-trade
income.		 Aid Given
Other costs
£
£
66,577
61
5,786		 2025
2024
Total
Total
£
£
66,577
123,548
61
52
5,786
10,552
66,577
5,847		 72,424
134,151
2025
2024
£
£
1,200
1,020
1,200
1,020
2025
2024
£
£
1,144
243
6,854
7,998
243
2025
2024
£
£
-
-

LITTLE LIONS KENYA NOTES to THE ACCOUNTS YEAR ENDED 31 August 2025

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LITTLE LIONS KENYA DETAILED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 August 2025

INCOMING RESOURCES
Donations
Total incoming resources
RESOURCES EXPENDED
Activities in furtherance of the charity’s activities
Aid and contributions
Bank Charges
Management and administration
Audit and accountancy
Other Charges
Total resources expended
Net incoming resources before transfers
Transfers
Net incoming resources for the year
Tax on profit on ordinary activities
Net movement in funds
Fund balances brought forward at 01 Sep 2024
Fund balances carried forward at 31 August 2025		 General
Restricted Total 2025 Total 2024
£
£
£
4,732
4,732
196,650
4,732
-
4,732
196,650
66,577
66,577
123,548
61
61
52
66,638
-
66,638
123,600
1,200
-
1,200
1,020
4,586
4,586
9,532
5,786
-
5,786
10,552
72,424
-
72,424
134,151
(67,692)
0
(67,692)
62,499
-
(67,692)
0
(67,692)
62,499
-
-
-
(67,692)
0
(67,692)
62,499
59,694
-
59,694
(2,805)
(7,998)
0
(7,998)
59,694

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