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2025-06-30-accounts

ANNUAL REPORT 202412025

Contents

LEGAL AND ADMINISTRATIVE INFORMATION ................................................................................. 1 TRUSTEES’ REPORT ...................................................................................................................................... 2 Introduction to Keep in Step International .............................................................................................. 2 Objectives ..................................................................................................................................................... 2 Structure, Governance & Management .................................................................................................... 3 Policy, Procedures and Risk Management ............................................................................................... 3 Achievements and Performance ............................................................................................................... 4 Financial Review ......................................................................................................................................... 5

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF KEEP IN STEP INTERNATIONAL (‘THE COMPANY’) ..................................................................................................... 6 STATEMENT OF FINANCIAL ACTIVITIES .............................................................................................. 7 BALANCE SHEET .......................................................................................................................................... 8 NOTES TO THE FINANCIAL STATEMENTS ........................................................................................... 9

KEEP IN STEP INTERNATIONAL (KISI)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees: Catherine Brankin
Charles Goldsmith
Elisama Daniel (resigned March 2025)
Stephen Brankin
Stephen Dinsmore
Charity Number: 1203085
(England & Wales)
Company Number: 14203862
(England & Wales)
Registered Office: 35 Braemar Gardens
Hereford
HR1 1SJ
Bankers: Lloyds Bank
PO Box 1000
Andover
BX1 1LT
Independent Examiner: Karen Bishop
7 Carter Grove
Hereford
HR1 1NT

1

TRUSTEES’ REPORT

The Trustees present their report and financial statements for the year ended 30 June 2025.

Introduction to Keep in Step International

Keep in Step International was founded in June 2022 with a vision to see "ordinary" Christians empowered, equipped and encouraged to go deeper in their walk with the Lord.

Objectives

Our Charity objects are:

"The advancement of the Christian faith among people in South Sudan, Uganda, Kenya, Zambia and in such other parts of the world as the trustees may from time to time think fit, through the ministry of evangelism and discipleship and by providing funds, goods and services as an expression of Christian faith to help meet and relieve the charitable needs of people from economically and socially disadvantaged backgrounds."

To date we have worked in South Sudan and provided funding – via the "give even more directly" scheme to people in South Sudan, Kenya, Uganda, Zambia and Nigeria – the latter to support study in Uganda.

Keep in Step International achieves its objectives by working closely with local South Sudanese. A growing team of South Sudanese based in country assist with the leading of missions.

In addition we are thankful for the growing team of intercessors who pray before, during and after our missions – for those on the team and for the local people we will meet and minister amongst – as well as for our work in general.

2

Structure, Governance & Management

Keep in Step International is a charitable company limited by guarantee. The Company was established under a Memorandum of Association which established the objects and powers of the Charitable Company and is governed under its Articles of Association. None of the Trustees has any beneficial interest in the company. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

The Directors of the Company are also Charity Trustees for the purpose of charity law.

Trustees usually meet two or three times a year and communicate frequently between meetings, making decisions – when required – through group messaging. Trustees serve a three-year term and then can stand for immediate re-election.

Trustees are appointed by existing trustees and are chosen because of their ability to provide effective direction and oversight to Keep in Step International. We expect all trustees to embrace the vision and values of Keep in Step International and seek a balance of skills and experiences. We believe it is important to always have some trustees from supportive churches and with international development experience. As well as bringing their particular skills and experiences to Keep in Step International specific training programmes may be identified, which the trustees can participate in, to further enhance their ability to effectively perform their role as trustees. All trustees have visited South Sudan and other areas we work, most for extended periods.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Within the parameters of the vision and budgets agreed from time to time, the trustees have delegated the day-to-day management of Keep in Step International to the founder/Trustee (Director).

Policy, Procedures and Risk Management

Trustees regularly review identified risks and implement procedures designed to minimise or manage them.

All policies and procedures are regularly reviewed in line with the Trustees' Annual Policy Review Schedule.

3

Achievements and Performance

We find ourselves encouraged by the activities of our third year which has seen us invited to minister in a number of different locations. During the year we have grown our network of intercessors – those committed to pray for our work and missions – before, during and after.

Much of our funding has continued to come from donations from Trustees; we are also thankful for support coming in from friends and churches. We continue to reach out to other like-minded organisations to seek additional funding which will enable us to increase our activities and reach a larger group of people.

As we work with South Sudanese our pool of local people able to come on board and deliver material has increased – though it isn't always easy to get them from home to mission location!

In the year from 1[st ] July 2024 we have led missions in Abyei, Juba, Maban, Lomega, Turalei and Wau – three to introduce prison ministry to the Diocese, one encouraging and strengthening Sudanese refugees in their faith, one leading a youth conference and one running the Difference Course centred around peace and reconciliation. A total of 228 participants attended across the six locations (128 at the youth conference in Lomega). In addition we have spent time in Juba and Nairobi connecting with church leaders and those with a similar ministry.

A number of church leaders have shown interest in our prison ministry training and this continues to increase, as does ministry amongst youth and women.

Alongside discipleship and mission we enable people to "give even more directly" to individuals known to us. We are pleased to have been able to facilitate "passing through" support for St Mary Magdalene's church, Lusaka; as well as contributions towards education for nine individuals in South Sudan and further afield in Africa. Where these gifts are given by UK taxpayers we are able to claim Gift Aid making the gift go further.

This year we experienced challenges around security meaning some planned missions were unable to take place, we continued with "plan b" so that time and resources were not wasted.

You can read more about our work in our occasional newsletter "KISI News", available on our website (https://keepinstepintl.org).

We are thankful to God for His goodness over the year and pray He will continue to lead us to the people He wants us to work with.

Catherine Brankin

1st September 2025

4

Financial Review

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's memorandum and articles of association, the Companies Act 2006, 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)" (as amended for accounting periods commencing from 1 January 2016).

Income

We are grateful to friends who have supported us. We are registered with Give as you Live and Easy Fundraising and see a small amount come from purchases made via those platforms. We work with the money we have available and continue to seek additional funding to enable our work to grow. Our third year has shown that the concept continues to work, giving us supporting evidence as we seek to raise funds going forwards.

Gift Aid enables many donations to go further.

Expenditure

Keep in Step International doesn't have overheads - its current model uses volunteers to carry out its objectives and deliver in a number of locations.

Each time an activity is considered we look at the budget to deliver and funding available (including ability to raise additional funds for the specific activity). To date we have not had to say "no" to an invitation. We work with the church leadership to find ways to reduce budgets – eg. training during afternoons only to remove the requirement to provide food for participants. The more places we visit the greater our network of potential national team members will be.

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Independert examlnèes rep0rtt0thetn￿0f Keep In Step InternathTral (Ihe Comparf) I report to the charity t￿￿ee$ on my examinatlon of the accounts of the Company ft)r the year ended 30 June 2025. Responslbilltles and basls of report As the charitys trustee5 Of the Company land a150 its directors for the purposes of cornpany law) you a￿ ￿sponSible for the preparation of the accounts in accordance with the requirements of the Companles Act 21x16 ('the 2(K% Art,). Having satisfied myself that the acc(wnts of the Company are not ￿qUired to be audited under Part 16 of the 2(N)6 Act and are eligible for independent examination, I report in respect of my examinatlon of your charity's accounts as carried out under section 145 of the CharitiÈs Act 20111'the 2011 Act'l. In carrying out my examination I have followed the D1￿CtIOnS given by the Charity Commission under Section 145($1 Ibl of the 2011 Act. Independent éxamlnerfs statement I have completed my examinati¢)n. I confim) that no matters have come to my attentlon in conne¢tSon wlth the examination givin8 me cause to belleve: l. accountin8 records were not kept in respect of the Company as requlred by sectlon 386 of the 2006 Act; or 2. the accounts do not accord with those records: or 3. the accounts do not comply with the accounting requirements of sectlon 396 of thè 2CM Act other than any requirement that the accounts give a 'true and falr vlew which Is not matter conSide￿d as part of an independent examinatfon; or 4. the accounts hwe not been prepared In actordance wlth the methods and principle5 of the Statement of Recommended Practice for accountfjng and reporting by charities lappllcable to charities preparing their account5 in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)]. I have no concerns and have come across no other matters in connett6on with the examination to which attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. Karen Bishop 7 Carter Grove Hereford HRI INT Date: 1st September 2025

STATEMENT OF FINANCIAL ACTIVITIES

Including Income and Expenditure

For the Year Ended 30 June 2025

Income
Notes
Donations
2
Grants
2
Interest
Total Income
Expenditure
Charitable Activities
3
Governance
Total Expenditure
Net (outgoing)/Incoming
Bank balance at 30 June 2024
Bank balance at 30 June 2025
Unrestricted
Funds
2024/2025
£13,147.00
£ 0.00
£ 39.00
£13,185.00
£10,580.00
£
34.00
£10,614.00
£ 2,571.00
£ 1,626.00
£ 4,197.00
Restricted
Funds
2024/2025
£16,540.00
£ 0.00
£
0.00
£16,540.00
£15,904.00
£
0.00
£15,904.00
£ 636.00
£ 2,848.00
£ 3,485.00
Total
2024/2025
£29,686.00
£ 0.00
£ 39.00
£29,725.00
£26,484.00
£
34.00
£26,518.00
£ 3,207.00
£ 4,474.00
£ 7,682.00
Total
2023/2024
£18,385.00
£ 0.00
£ 0.00
£18,385.00
£16,031.00
£ 34.00
£16,065.00
£ 2,320.00

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

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

7

BALANCE SHEET

As at 30 June 2025

BALANCE SHEET
As at 30 June 2025
2024/2025 2023/2024
£ £ £ £
Fixed Assets
0.00
Current Assets
Bank Account - Unrestricted Funds 4,197.00 1,626.00
Bank Account - Restricted Funds 3,485.00 2,848.00
7,682.00 4,474.00
Current Liabilities 0.00 0.00
Current Assets less Current Liabilities: 7,682.00 4,474.00
Total Assets less Current Liabilities: 7,682.00 4,474.00
Long Term Liabilities
0.00 0.00
Total Assets less Total Liabilities: 7,682.00 4,474.00
Capital & Reserves
Funds 0.00 0.00
P & L Account 7,682.00 4,474.00
7,682.00 4,474.00

The Charity is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025. No member of the Charity has deposited a notice, pursuant to section 476, requiring an audit of these financial statements.

The Trustees acknowledge their responsibilities for ensuring that the Charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, fur the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Charity.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Catherine Brankin Director

8

NOTES TO THE FINANCIAL STATEMENTS

1. Accounting policies Charity Information

Keep in Step International is a charitable company limited by guarantee incorporated in England and Wales. The registered office is 35 Braemar Gardens, Hereford, HR1 1SJ.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006 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)" (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going Concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used.

1.4 Income resources

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

Donations:

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grants:

Grant income is recognised once the charity has been notified of the award, unless the conditions of the award require deferral of the amount.

9

1.5 Expenditure expended

Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs related to the category. Where support costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and bank overdrafts.

1.7 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 amortised cost.

2. Donations and Legacies

Donations & Gifts
Grants Received
Total
Unrestricted Funds
2024/2025
£13,147.00
£ 0.00
£13,147.00
Restricted Funds
2024/2025
£16,540.00
£
0.00
£16,540.00
Total
2024/2025
£29,687.00
£
0,00
£29,687.00
Total
2023/2024
£17,006.00
£ 0,00
£17,006.00

Donations and Gifts includes amounts received from individuals and parishes. The Trustees gratefully acknowledge all these gifts; without this generous support the charity would be unable to fulfil many of its objectives.

3. Charitable Activities

Direct Costs
Postage & website
Governance Costs
Total
Analysis by Fund
Unrestricted Funds
Restricted Funds
Missions
Give Even
More Directly
2024/2025
2024/2025
£10,554.00
£15 ,904.00
£ 26.00
£ 0.00
£ 34.00
£ 0.00
£10,614.00
£15,904.00
£10,614.00
£ 0.00
£ 0.00
£15,904.00
£10,614.00
£15,904.00
Total
2024/2025
£26,458.00
£ 26.00
£ 34.00
£26,518.00
£10,614.00
£15,904.00
£26,518.00
Total
2023/2024
£16,031.00
£ 0.00
£ 34.00
£16,065.00
£ 8,126.00
£ 7,939.00
£16,065.00

10