AKAMBA AID FUND REPORT AND ACCOiINTS For the year ended ISTERED HATy NUMBER 10 CHALMERS & CO (SW) LIMITED Chartered Accountants Trading &s Chalmers & Co. 6 The Linen Yard South Street Crewkerne Somerset TA18 8AB
AKAMBA AID FUND END 31 JULY 2024 CONTENTS PAGES Officers & Professional Advisers Trustees Report 2to5 Indepe[ent Examine Ret Receipts and PaymeDts Account Statement of A&8ets and Liabililies Notes to the Accounts 9tolO
AKAMBA AtD FUND OFFI ERS AND PROFESSIONAL ADVISE Board of Trustees Colin Charles Martia (Chairn)an) Dr James Buckle Simon Richard Frdckiewicz Tnidy Jupp Ray Lwkyer Tanya Ogden Emily Bremner Secretary of the Trn$teeg Trudy Jupp Charity Addres% 12 Dolphin Place Barton On Sca New Milton Hampshire BH25 7DR Bankers HSBC Bank plc l Middle Street Yeovil Som¢rsd Kenya Commercial Bank Limited Nairobi Independent Examiner Simon Bachrach FCA Chalmers & Co (SW) Limited 6 The Linen Yard South Street Crewkern¢ Somers&
AKAMBA AID FUND TEES EP FOR THE YEAR ENDED 31 JULY 2024 LEGAL STATUS The Akamba Aid Fllt is an independenl ¢haritable trust. registered nutnber 1083554. The chaTity was set up under a trust de¢d dated 21 st October 2000 aDd registered with the CELarity Commission of England and Wales on the 20th November 2000. Charitable status for tax pur$¢$ was granted by HM Revenue & Customs under Tef¢ren¢e X1148510 with eff1 from 21st October 2(KKI. The address of the charity is 12 Dolphin Place. Barton on S, New Milton. Hampshir¢. BH25 7DR. ORGANISATION OF CHARrrY The tsustees who Serv the charity during the year were as follows: Colin Charles Martin (Chairnwi) Dr James Bu¢kl¢ Simon Richard Frackiewicz Trudy Jupp Ray LkY¢r Tanya Ogden Emily Bremner Trustees are ap]fited by the committee. Fomal trustee Ining is provided on an ad hoc basis as required. CHARITABLE OBJEcfivES The main objectives of the charity continu¢ to bc the relief of poverty? sickness and dtstress, and the advancement of education in the Kyuso Sublounty of Easlen) Province Kenya. There have been no changes to the objectives of the charity during th¢ year. The trnstees consider that the best long terni method of achieiing the aim of tackling world pov¢rty is through pmOting sustainable communities. The charity concenteS its work in particular regions and aims to enable communities in those regions to borne as self-sufficient as possible. Although the charity is named after one of the Iribes of Kenya, it gives assistance to ally individual living in its working aa. regardless of tribe. race, colour, religion, creed, age. gender. or sexual orienlatio The tTUSte¢s have paid due regard to the guidance given by the CILarity Commission Oll public benefit when dld1Thg what activities the cljaTity should undertake. REVIEW OF ACTIVITIES AND ACHIEvEmEs 4F has wntiDued its ¢i)aritabl¢ projects in most are&s. With tlLe continued support of all our donors we managed fimding assistance to nwiy exceptionally PCM)r families with education needs, medical problems. eye ¢ar¢ and the supply of clean drinking water and sAnitation. We were again privileged to receive fimding from Robert Frith Optometrists. Xytal Health Management, Coles-medlock Trust, Guernsey Overseas Aid and Development Commission. Festival Medics and many generous individual donations. The Trust¢¢s confirni that no grants r¢¢eivcd carri conditions requiring audit of coUnts.
TRUSTEES REPORT FOR THE YEAR ENDED 31 JULY 2024 REVIEW OF ACTIvrrIES AND ACHIEVEMEKrs COTfflNUED Educatlon AAF ¢ontinues its support for children of poor families and orphans with primary school levies. The charity has also c(mtinued its support of a few academically gifted students through secondary and College education bursari¢s. supported by individual private donations. At present. we support a girl at nursing college in Nairobi and a boy al ¢al¢ring college in Tseikuru. We continue toprovidehelp and financial assi8tancetoNgaRie Special School forchildrenwith complex learning and physical needs. This support has included building a workshop block, kindly SpOnwr by Xyt81 Health Management complete with work b¢n¢hes and all necessary materia]s. RefilShmeN of th¢ ceSSIble ti)ilets complete with a cowrete access p8th foT wheelchairs. We continue to monitor Ivonangya Secondary School, where in recent y¢ars we have provided many facilities, including classr(x)ms, athnin block, toilets and a kitchenldininglass¢mbly hall. The major probl¢m is no ¢ledti¢ity, which the Government have been promising for some time, we will be reviewing the siluali(pn duTing our visit later this year. After an evaluation of Ial schools in our aT¢a. the Trustees decided to focus our assistance on Matooni Junior Secondary School, the teaching staff and pupils at this School were particularly motivated and strn¢tUr. Aftermany visits it was decided to tEnovatelwo large, dilapidated classrooms. one becoming a science block. New floors, windows, doors, painling. desks and chairs were provAded. Ikning a visit in January a new rninwater tank complete with gutteiing and pipewoTk was installed to the Pre-school classroom and plans were drawn for a n¢w kitchen and dining Ikall complete with a quotation from our local builder. A grant has been obtained from Guernsey Oversea5 Aid & Developm¢nt Commission and work has now commenced on site. Health Th¢ family cliTLiC and Health Care Centre Tei-wa-yesu situated in Gai near the town of Kyuso which AAF has supported for many years. has continued to fimction well. In January a vehicle was purchased and conv¢rted to enable ihc Clinic to use as an ambulance, hearse, and people carrier. It will a]so be used to transport the Medi team during their visits. We a extremely grntefijl to Festival Medics for swnsoriDg this vehicle. The medical team under the supervision of Dr Jarnes Buckle mad¢ visits in October 2023 a]Ki again in Mawh 2024. During the Mah mission Dr James Buckle. Dr Richard Moore and Nurse Heather Almond began the refijrbishment of the maternity ward. This Project, fimded by Xytal Health and Festival Medics was completed injuly. We are all very grateful to Dr Richard M(x)re. who continues his support lo the Clinic and AAF. The fill]shed 0ratIng Theatre completed last y¢ar is used mainly for minor surgery> Caesarean and catardct owations. li is saving many long journeys for exp¢¢tant mothers and no doubt many young liv&8. AAF financially support the ¢linie tlwough the Government NHIF Family Health scheme which Provides free health care for the p(K)r at any clintc or Hospital. We pay their yearly subscripti¢)n, and they get the health care they need. This also covers Eye care at The Guernsey Eye Clinic situaied in the sam¢ compound. Fffpm the Clinic we extending much needed help to wimary and secondary school girls, through our Ruby Cup (menstnl Cup) distribution and monitoring s¢h¢me, run by Trustee Senior Nurse Trudy Jupp. We are most teful to the Cole's-MedIk TNst for continuing their support lo this project.
AIL4MBA AID FUND TRUSTEES REPORT FOR THE YEAR ENDED 31 JULY 2024 REVIEW OF ACTIVITIES AND ACHIEVEMENTS cOlNUED Eye care The Guernsey Eye Care Clinic continues to operate well since its opening in 2017. A regular monthly clinic is held by a visiting optometrist and this year w¢ have been able to a week long eye surgical catnp. It was extremely successful with 407 p¢opl¢ SCT¢encd with eye problems and 147 were 8iven cataract sur¥ery. We are v¢ry grateful to Robert Frith Optometrists for their continued support of the Eye Clinic. We hope that given time. the Eye Care Centre will be s¢lf-fman¢ing, using the new NHIF Health care scheme intrimluced by the Kenyan Oovernment. As it is the only facility within a 150 miles radius of Nairobi. Kilulu Clinic The Government NUTS¢ conlinues his work at clini¢ which was constructed and ¢ommissioned by AAF many yeats ago. The Medical t¢am held Clinics there in Mwch this year. Waterlsanitation New Pump fit¢¢d at Manzolo near to tILe seasonal riverbed in October 23, this will serve a community of approximatdy 30 families. This was a difficult installation, due to the very sandy conditions in the riverbed, our vchicle getting sknck twice. I was fortunate to have Stewart Ogden with me for this visiL I)uring my visit in January Ihis year accompanied by Jeremy Rawle, we installed the new rainwatertaDk and guttering at Matooni JSS. Also surveyed new well sites at Manzolo and Matska seasonal riverbeads. We also ¢atTi¢d out sojnc regular maintenance work at other dam and well sil¢s constrncted by AAF. My trip later in 2024 will involve hopefully solving the problem of some very hard rock which th¢ diggers have encountered during the dAltig of the new Well at Manzolo seasonal riverbed. This may mean abandoning the site and finding a new one. PLANS FOR THE FUTURE We have already planned visits to Eastern Kenya. Adrian M(K)re. his son Josh and I will be going in August 2024 and DrJJmes Buckle. Trudy Jupp and Tanya Ogden in Oc¢ober2024.1 also have a planned visit in February 2025 and the Ml¢al team in March 2025. All four visits will entail much work and commitm¢nt from the Trnsiee4 with the ¢ontinuing poverty problems in Eastern Kenya w¢ are anticipating many cries for help. By lime of our visits, we will have plans in place to assist where possible. These will include the following.'_ Distribution of fo(xl where we identify a ne¢d. The installation of the Pump at Manzolo, Mataka and repair to water pumps if found nec¢ssary. tnspection of Earth Catchment Dams and survey of a new site. Many Primary/Secondary School visils. espectally an appraisal of our assistance at Matooni Junior sOndry School. Further Ruby Cup distribution to Schools. Vtsit to Kilulu Family Health Clinic.
AKAMBA AID FUND FOR THE YEAR ENDED 31 coNrINUED Y 2024 PLANS FOR THE Ft W¢ will Continue support of the Guernsey Eye Clinic, nursing. nu)Ding expettditure and fiber 8UPPOrt of the Family Health Care Centre (TEI-WA-YESU) The Medical Team will continue their visits to Tei-Wa-Ye5u Family H¢alth C¢ntr¢ and other Clinics in the area. We plAn to extend the Ruby Cup PrOjt further. To wnstTuGt furthcrpump¢d wells inconjunction with enlar8cment ofexistingdams (Iproven DnIag¢) To give fiwther support io Matooni Junior Sec School. continue our support to children with additional special educational needs, also to the Secondary School At Ivonangy& providing the necessary parameters have been reachel which must illclude the provision of Electricity by the Kenyan Government. To continue 5UPWYrt to The Sp¢cial School at Ngaaie. The Truste¢s frel that the healthy stal¢ of the charity's finances. the support of our doni)rs. and the positive response to fiinding applications will be enough to carry these plans forward. I wishto expres5 my sincere thanks and gratitudeto all ourmany Donors and friends who have contlnued their support through thesc continuing diftficult times. INCOME RESERVES The committee'8 policy on income reserves is to mainlain sufficient reserves for Ihe Charity to continue to meet its ongoing commitments and to provide sufficient funds to develop thos¢ s¢rvices. At July 2024 the total reserveg held were £78,004 of which £1.920 8re free reserves. RISK The trnstees have assessed the major risks to which the cbarity is ¢xpOS and syst¢ms havc been establithed to minimisc those risks. INVESTMEwf POLICY CuTT¢ntly the charity is holding $lpIus funds in a bank account to be used for futyre activilies. Th¢ Trustees will review the balance held on a relar basis. The chaTity's accounts attached to this rew>rt have been prepared in line with current statutory requirements and the charity's governing dowlllents. On behalf of the Iste¢s. Colin Charles Martin (Chairnian) 24 September 2024
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF AKAMBA AID FUND ON THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024 CHARITY NUMBER 1083554 SET our ON PAGES 7 TO 10. I report to the trustees on my examination of the accounts of th¢ above charity for the year ended 31 July 2024. Respollsibiliti and basis of report As the charity's tTusl¢es. you are responsible for the prepardtion of the accounts in accordan¢¢ with the requirements of the Charities Act 2011. I report in SpeCt of my examination of th¢ Charity'8 accounts carried out ullder section 145 of the 2011 Act and in ¢arying out my examination, I have followed all the applicable Direction5 given by the Charity Commission under section 145 (5) (b) of the Act. IndependeDt examiner's ststement I have completed my examination. I confirni that no material matteR3 have come to my attention in COMCtIOn with the examination which gives m¢ ¢aus¢ to believe that in any material respect: The acwunting records were not k¢pl in accordance with section 130 of the Clwities Act. or The accounts did not accord with the accounting records. or Th¢ acwunts did not comply with the applicable r¢quitEments conccrning the fonn and contenl of accounts set out in Ihe Charities (Accounts and Reports) Regulations 2(M)8 other than any Tequirement that the accounts give a 'trne and fair. view which is not a matter considered part of an Independent Examination. I have no ¢oncerns and have com¢ across no other matters in connection with tk examithon to which a¢tenlion should be drawn ID this rewt in order to enable a proper understanding of the accounts to be reached. Simon Bachrach FCA Chalmers & Co (SW) Limited Chartered Accountants 6, The Linen Yard South Street Crewkeme Sometset TA18 8AB 25 September 2024
RECEtPTS AND PAYMENTS ACCOUNT SUMMARY ENDE 2024 2023 Gifts and donations Bequests and legacies Fundraising activities Grants received ]nterest receAved Tax r0Vered from Gift Aid 38,167 63,316 5(X) 520 17,950 51.342 756 Total Receipts PAYMENTS Payments on charitable objectives 64,905 53.259 Expenses ofmeeting charitable objectives Travel & subsistence Siaff costs 24.165 2,196 24.166 2,520 Administration costs CollLPUter software and repairs Website costs Accountsncy and ly)okk¢eping Professional fees Bank charges Printing and stationery Fund raising & publicity costs 423 962 2.291 1.200 3,298 265 113 257 259 213 Total paJin¢nts SluS1(def1cLt) of receipts over payments f(x the y¢ar 4,562 (4.170) Exchange rdte gainO(losse$) Surplus/(deficit) retained for the year Surplus brought fonvard 3,300 (13,833) sUlUs caTried foNard ote tncluded within the unrestricted fund surplus caTried forward are amounts totaling £76.084 (2023 £74,272) which are designated nds.
STATEMEIYT OF SETS AND LIABILITIE AT 31 JULY 2024 2024 2023 ASSETS Btdl8dnee8 held at bank ID band HSBC Bank plc Sterling accounls 41,834 52,329 Kenya Comm¢r¢ial Bank Limited Investment Account Savings Accounts (traD51at¢d at Ksh 166.51: £1) 18.017 17.744 10.944 11,058 Cash in hand Held by Kenyan repres¢ntstiv¢s 409 373 During the year the charity ¢¢IVed some donations under the Gift Aid Scheme. At 31 July 2024 tax amounting to £8,459 (2023: £9.592) was due io be TlaImed from HM Revenue and Customs. The acwunts were approveAI by the trustees on 24 September 2024 and are signed on their behalf by.. - Colin Charles Martln Trustee
AKAMBA AID FUND NOTES T NTSF R THE YEAR ENDED 31 JULY 2024 I. ACCOUNTING POLICIES Basls of Accountlng The accounts have been prepared on a receipts and pa)rynents basis in accordancewiih Stalan¢nt of Recomm¢nded Pra¢lice, Accounting by Charities and comply wqth th¢ rquiremeDts of the Charilies Act 2011. Forelgn Currency Transladon Assets and liabilities in forei ¢urr¢ncies are translated into sterling at the rnl¢s of exchange ruling at the year-end date. Transactions in foreign currencies are translated into sterling al a ral¢ of exchange sct for the year. Exchange differences are taken into account in arriving at the surplus of receipts ov¢r pa)Tnents in the year. 2. TRUSTEES REMUNERATION AND EXPENSES No remunerdtion was paid to the trustees in the year. Any exp¢ns¢s have been rellnburs to the iru8tee8 at cost. 3. EMPLOYEES Dwin8 the year, the charity employ¢d three part-time administrators in Kenya. 2024 2023 Total gross salaries and wa8¢8 paid during the year No ernployee8 earned remunerdtion of more than £60.OIN) during the year. 4. DESJGNATED FUNDS Movements in designated fimds are shown in Appendix l. Thc following des118tcd fimds are held within general unrestricted funds.. - Health Fund Fund5 have arisen from donations and grants and are designated for us¢ in the material supp)rt of Gai, Kat8kani. Malaka and Kairungu Clinics and other health related proj¢S. Cash funds of £6,122 are available as at 31 July 2024 (2023.. £93).
AKAMBA AID FUND THE AC FOR THE YEAR ENDED 31 JULY 2024 DESIGNATED FUNDS CONTINUED ecare Fund Funds have arisen from donations and are designated for use in eye ca, including dispensing recyclLxI spectacles and eye testing and support for cataract surgery. Cash funds of £51,786 are available as at 31 July 2024 (2023.. £45.310). Education Fund Funds have arisen from donations aad grants and ar¢ desited for use in edu¢ational projects. including providing assislance towards university and s¢hool fees. unifornis et¢ and building improvements at schools. Cash funds of £12,641 are available as at 31 July 2024 (2023.. £22,697). ial I Fund Funds have aTis¢n from donations and wts and ar¢ designated for use in Special projects as identified by the truste¢5. Cash funds of £735 are available as at 31 July 2024 (2023: £735). Water for Life Fund Funds have arisen from donations and are designated for us¢ in the construction of dam5, wells and other relaled water projects. Cash funds of £4.658 are available as ai 31 July 2024 (2023.. £5,422). A(Iministration F Funds have arigen from donalions and are deSig[ted for use in covering administrative costs of the charity. including travel costs. Cash fimds of £143 are available as at 31 July 2024 (2023-. £15). io
AKhAA11]N DL$IGNATEDFUNDRECEirr5ANDPAYM FOR TH 2025 IiEC.EIPTS 9.737.63 9.77¥.15 128DAMI 210 .0 44J91JO 6.750 )- 17.SIJ.L¥I 1,229.)8 1.420J) 397. 731.2$ JJ03.50 5.61 •th17J4 7X.34 L• 11 743.37 15 8.761J5 00 I. 112.Ell&J3 PAYMENTS Im.70 34J70J4 IJD4.64 1.943.19 37W*fr7 3&11 31.240 19 48.DJ 123J)) 2.797.30 706.18 &73S17 J.947.Jl 675.42 lJ32.70 25537 1146 IUIIJI 19.06J.30 2)20JJi IUY 13a7J44 16.W41.51 VdurkrD $91J4 8giJ4 ISP.rfS 205.QI 2J6.72 1,7(th45 1.520.70 4a94 42LM I.XX)nU 962.40 s.2.0) 41 1$4Q3 D4h4 1171ffj4 Wk77 71Jl -76L14 371 I•1. 4.101117 -1)61.76 2.gE7thg -764.14 0D -12.9• 395.th) OM2b.77 395th) 3x.00 IJIi IA87.69 -IQM5fv1J5 -761.14 O.OD 3J99A7 43251 45JOP. 21696.76 5A22.0J 734.70 15.55 7WL73 31 78577 .68 734.7Q 14157 76 78m171 74.7W.34