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2024-12-31-accounts

WALEZI-CAREGIVERS KENYA

Charitable Incorporated Organisation (CIO) Registered Charity Number: 1204235

Trustee’s Annual Report

Financial Statements and Independent Examiner's Report For the period 7 August 2023 to 31 December 2024

1

Contents

PAGE
Trustees’ Annual Report 3
Reference and Administrative Details 3
Structure, Governance, and Management 3
Objectives and Activities 3
Achievements and Performance 4
Financial Review 5
Plans for Future Periods 6
Reserves Policy 6
Statement of Responsibilities of the Trustees 6
Independent Examiner’s Report 7
Statement of Financial Activities (SoFA) 8
Statement of Financial Position (SoFP) 9
Notes to the Financial Statements 10

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Trustees’ Annual Report

For the period 7 August 2023 – 31 December 2024

Reference and Administrative Details

TRUSTEE NAME POSITION APPOINTMENT RESIGNATIONS
Karen Bunning Chairperson 7 August 2023 -
Joseph Patrick Waring Secretary 7 August 2023 -
Sally Hartley Trustee 7 August 2023 -
Elizabeth Hartley Trustee 7 August 2023 -

Structure, Governance, and Management

Walezi-Caregivers Kenya was registered as a Charitable Incorporated Organisation (CIO) on 7 August 2023. It is governed by its constitution dated 2 August 2023, and trustees are appointed in accordance with this document.

The founding trustees had been appointed and actively engaged in preparatory work prior to the charity’s registration, with Trustee Eligibility Declarations signed in January 2023.

No sub-committees were formed during this reporting period.

Objectives and Activities

Walezi-Caregivers Kenya was established following over a decade of collaborative research in the UK and Kenya into the lives of children with learning and developmental disabilities, with a particular focus on community inclusion. These research e_orts led the founding team to study self-help groups in Kilifi, a coastal town in Kenya where 71.4% of the population lives in poverty - many in homes made of mud, without access to electricity or running water.

The charity’s primary objective is to establish empowering self-help groups formed by caregivers of children and family members living with disabilities. This is achieved through a communitybased rehabilitation approach, with a strong emphasis on local ownership and inclusion. The beneficiaries include the children and family members with disabilities and the caregivers themselves.

Walezi-Caregivers Kenya supports this mission by fundraising in the UK and providing grants to its partner NGO, Walezi Foundation Kenya , which was established in 2022. The foundation is led by its Executive Director, Dr Joseph Karisa Gona.

The term “ Walezi ” refers to the Swahili equivalent of guardians and caregivers (plural).

3

Achievements and Performance

In the period 7 August 2023 - 31 December 2023 Walezi-Caregivers Kenya was focused on the transition of the self-help group portfolio from a university-based research and development programme to the UK-registered charity. The work concentrated on establishing essential policies and reporting mechanisms and securing continuing funding for the work. The actual work on selfhelp groups between August and December 2023 was managed by a funded research project based at the University of East Anglia, UK (2018-23) where the Chairperson of the UK charity was the Principal Investigator. The project aimed to evaluate the sustainability of 11 self-help groups for caregivers of children with disabilities within a changing context. During this period there was the Covid-19 pandemic. The outcomes associated with this research project are published as an open access paper in an academic journal[1] .

By the end of December 2024, a total of 16 self-help groups were operational serving a collective membership of 106 caregivers and 40 associates (family members and people living with disabilities) in the various towns of Kilifi, Kenya, each with their own success stories. The groups were introduced to individual shares and savings with each member having a hand-held booklet recording the amount of their savings. These act as shares in the group against which members may draw loans. Each self-help group met at regular intervals – either weekly or fortnightly with the exception of the rainy seasons when caregivers must prioritise farming their land.

The number of caregivers and associate members registered to and participating in the groups tend to vary across the year, a_ected by family relocation and the seasons (e.g. during the rainy season attendance of group meetings is at its lowest as members need to farm their family small holdings).

In addition to individual shares and savings, group activities for supporting home management of finances also included table banking, which is based on member subscriptions for the granting of individual loans. Income generation was carried out through group-based livelihood activities that have been maintained since the research programme (2018-23) or have been developed since the start of 2024 through a capital funding grant made by the charity. Nine of the fourteen groups have applied successfully to the charity for funds to support their capital projects (poultry rearing: 3 groups; building market stalls: 1 group; tents and chairs for hire for community events: 3 groups; building a water tank for sale of water: 1 group; building a café for the sale and storage of palm wine: 1 group). Other livelihood activities happen more generally in all the groups and include farming (growing vegetables for market); livestock rearing (dairy cow; poultry; goats); making liquid soap for market; weaving makuti (palm fronds) tile for thatched roofs. Two groups applied for capital project funds from the National Council for Persons with Disabilities in Kenya and were awarded Ksh100,000 (£60) each. One group used the fund to set up a poultry rearing business and the other bought a plot of land with bedsit to rent out.

The following table 1. summarises the savings in the bank for groups (excluding groups 15 and 16 who are in the early stages of development).

1 Bunning, K. , Gona, J.K., Wanjala, S.W. & Hartley, S. (2025). The sustainability of self-help-groups for caregivers of children with disabilities in Kilifi, Kenya: The changing context of the COVID-19 pandemic. Child Care, Health & Development 51(3), e70079. https://doi.org/10.1111/cch.70079

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Self-
Help
Group*		 Bank statement: Total
Savings		 Bank statement: Total
Savings		 Shares & savings: Total
of Members’ booklets		 Shares & savings: Total
of Members’ booklets		 Profit Profit
Kenyan
**Shillings **		 GBP £ Kenyan
**Shillings **		 GBP £ Kenyan
**Shillings **		 GBP £
1 N/A N/A N/A
2 Ks. 13,514 £81 Ks. 13,514 £81 Ks. 0 £0
3 Ks. 13,276 £79 Ks. 13,276 £79 Ks. 0 £0
4 Ks. 6,121 £37 Ks. 2,800 £17 Ks. 3,321 £20
5 Ks. 9,000 £54 Ks. 9,000 £54 Ks. 0 £0
6 Ks. 51,797 £309 Ks. 51,797 £309 Profit to be banked:
Ks 50,000 / £299
7 Ks. 45,853 £274 Ks. 15,000 £90 Ks. 30,000. £179
8 Ks. 14,531 £87 Ks. 9,531 £57 Ks. 5,000 £30
9 Statements unavailable
10 INACTIVE SINCE COVID-19
11 INACTIVE SINCE COVID-19
12 Ks. 29,389 £175 Ks. 5,000 £30 Ks. 24,389 £146
13 Ks. 16,749 £100 Ks. 9,034 £54 Ks. 7,715 £46
14 Ks. 20,737 £124 Ks. 4,737 £28 Ks. 16,000 £96

*Note: Groups 15 and 16 have yet to open a bank account

with financial management. One group described how they visit any new member by a small delegation visiting the person’s home with gifts such as a bag of rice and skin oils for the child with disabilities. Another group gives the members dividends from their savings and wo chickens to take home for Christmas celebrations. This same group closes the year with a party and making evaluation of their success and what they would like to achieve in the coming year.

Financial Review

The charity raised a total of £51,323, all unrestricted donations. Expenditure totalled £44,187, of which £40,869 was granted to the Kenyan partner. Support was also provided for monitoring, reporting, and capacity building totalling £1,212. Support / Overheads costs totalled £2,107, majority of which was used to set up and maintain the UK website (£1,444). The charity ended the period with £7,136 in unrestricted funds, carried over to 2025.

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Plans for Future Periods

In 2025, Walezi-Caregivers Kenya will maintain a steady fundraising and grant-making approach, with no planned expansion. The charity will continue to support the Walezi Foundation Kenya by providing consistent financial support, ongoing monitoring, and technical assistance to strengthen its community-based work with caregivers of children with disabilities.

Walezi-Caregivers Kenya is currently in discussion with Carers Worldwide , a UK-registered charity, working predominantly in South Asia, regarding the potential transition of long-term support for Walezi Foundation Kenya. If these plans progress, Carers Worldwide may assume responsibility for the partnership by the end of 2025 or early 2026.

Reserves Policy

As at the reporting date, the charity had not established a Reserves Policy. This policy shall be established in 2025.

Statement of Responsibilities of the Trustees

accordance with applicable law and UK Accounting Standards. They are also responsible for ensuring proper accounting records are kept.

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of a_airs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the 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.

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Approved by order of the board of trustees and signed on its behalf by:

Trustee Date Signature
Karen Bunning (Chair) 26 Aug 2025
Joseph Waring (Secretary) 26 Aug 2025

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Independent Examiner's Report

Independent Examiner's Report to the Trustees of Walezi-Caregivers Kenya

I report on the accounts of the charity for the period 7 August 2023 to 31 December 2024, which are set out on pages 8 -10.

Responsibilities and Basis of Report

As the charity's trustees, you are responsible for the preparation of the accounts. I have been appointed as independent examiner and report in accordance with Regulation 31 of the Charities (Accounts and Reports) Regulations 2008.

My examination was carried out in accordance with general directions given by the Charity Commission. It includes a review of the accounting records and a comparison with the accounts presented.

Examiner's Statement

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

  1. to give me reasonable cause to believe that the accounting records have not been kept in accordance with section 130 of the Charities Act 2011; or

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

Kanchan Kapoor, ACCA, FCCA

58 Rue Rodier, 75009, Paris, France 26 August 2025

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STATEMENT OF FINANCIAL ACTIVITIES (SoFA) For period 7 August 2023 - 31 December 2024 Walezi-Caregivers Kenya

Notes
1
INCOME
1000 Donations – Unrestricted
2
1010 Donations – Restricted
1020 Gift Aid Income
1030 Grant Income – Restricted
1040 Other Income
2
TOTAL INCOME
2
EXPENDITURE
2.1
Charitable Activities
2000 Partner Grant – Kenya NGO
3
2010 Monitoring & Evaluation
2020 Program Staff Costs
2030 Capacity Building for Partner
5
2040 Bank Fees – International Transfers
5
2050 Travel – Kenya
5
2060 Communication – Kenya Partner
Sub-Total 2.1 Charitable Activities
2.2
Support / Overhead Costs
2100 Office Support & Admin
5
2110 Governance Costs – Independent Examiner
4
2120 Trustee Expenses
5
2130 Website & Comms
5
2140 Fundraising Costs
5
Sub-Total 2.2 Support / Overhead Costs
TOTAL EXPENSES
NET INCOME/ (EXPENDITURE)
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
£51,286
-
-
-
£37
£51,323
£40,869
-
-
£873
£150
£189
-
£42,080
£65
-
-
£1,664
£420
£2,149
£44,229
£7,094
-
£7,094		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 TOTAL
£
£51,286
-
-
-
£37
£51,323
£40,869
-
-
£873
£150
£189
-
£42,080
£65
-
-
£1,664
£420
£2,149
£44,229
£7,094
-
£7,094

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STATEMENT OF FINANCIAL POSITION (SoFP) As at 31 Dec 2024 Walezi-Caregivers Kenya

Notes
3
CURRENT ASSETS
3000
Bank Account – GBP
6
3010
Debtors
7
3020
Prepayments
TOTAL CURRENT ASSETS
4
CURRENT LIABILITIES
4000
Accruals
4010
Creditors
TOTAL CURRENT LIABILITIES
NET ASSETS
5
FUNDS
5000
Unrestricted Funds
5010
Restricted Fund
5020
Designated Funds
5030
Net Income
TOTAL FUNDS		 Unrestricted
Funds
£
£7,074
£20
-
£7,094
-
-
-
£7,094
-
-
-
£7,094
£7,094		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 TOTAL
£
£7,074
£20
-
£7,094
-
-
-
£7,094
-
-
-
£7,094
£7,094

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Notes to the Financial Statements

1. Accounting Policies

a. Basis of preparation

b. First accounting period and comparatives

August 2023 to 31 December 2024. As this is the charity’s first reporting period, no prior year comparatives are presented.

2. Analysis of Income

All sources of income were unrestricted and are broken down as follows:

Source of Funds Type of Funds Total £
CP Charitable Trust Unrestricted Donations 49,667
SallyHartley (Trustee) Unrestricted Donations 635
Joseph Waring& Karen Bunning (Trustees) Unrestricted Donations 500
Website Donations(via_Enthuse_) Unrestricted Donations 484
Bank Interest Other Income 37
TOTAL £51,323

3. Grants and payments to Walezi Foundation Kenya

During the reporting period, the charity made the following 4 grants and 1 direct expense payment to Walezi Foundation Kenya. The audited financial statements of Walezi Foundation Kenya reflect accurately the total income of KES 6,898,151.

Date **Type ** Amount £ Amount KES
11-Jan-24 Unrestricted Grant £5,929 1,183,000
26-Mar-24 Unrestricted Grant £16,357 2,631,375
4-Jul-24 Unrestricted Grant £8,180 1,312,000
8-Oct-24 Unrestricted Grant £10,403 1,720,692
Sub-total Grants £40,869 6,847,067
4-Sep-24 Directpayment for hotel to attend conference £317 51,084
TOTAL GRANTS & PAYMENTS £41,186 6,898,151

4. Examiner’s fees

Conducted pro-bono

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5. Other Expenditures

The charity incurred the following Other Expenditures, separate to the grants of £40,869

EXPENSES Amount £
CHARITABLE ACTIVITIES
CapacityBuildingfor Partner
Registration Fees for CAN Africa Conference £285
Local travel costs(food,transport)for conference attendance £271
Transfer to Walezi Foundation forpayment of lodgingfor conference £317
SUB-TOTAL £873
Bank Fees – International Transfers
CAF Bank charges for 6 international transfers to Kenya £150
Travel – Kenya
Trustee monitoringtravel costs(domestic within Kenya) £189
Sub-Total Charitable Activities £1,212
SUPPORT / OVERHEADS
Office Support & Admin
CAF monthlyaccount keepingfees(£5 /month) £65
Website & Comms
Payments for Web Design and monthlyweb hosting £1,579
Payment for website PrivacyPolicy £85
SUB-TOTAL £1,664
FundraisingCosts
Website donationplatform,monthlyfees to Enthuse(£41.99/ month) £420
Sub-Total Support / Overheads £2,149
Total Other Expenditure(excluding Grants to Partner) £3,361

6. Bank Accounts Held

The charity held one online bank account with CAF Bank Ltd, as follows:

Bank Address: 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Account Name: Walezi-Caregivers Kenya Account Number: 00036626 Sort Code: 40-52-40 IBAN: GB79CAFB40524000036626

Gross Interest Rate: 0.20%
Monthly Account Keeping Fee: £5
FX International Transfer Fee: £25

Bank Balance on 31 December 2024 : £7,074.29

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7. Debtors

As at 31 December 2024, the charity was owed the following monies

DEBTOR NAME DATE OF DEBT AMOUNT £ PURPOSE
Max Web Design 15 April 2024 £20 Doublepayment for web hosting
TOTAL £20

8. Related Party Transactions & Trustee Remuneration

During the period, no Trustees received any funds from the charity, other than reimbursements for costs incurred for charitable purposes.

3 Trustees donated funds to the charity, totalling £1,135

9. Movement in Funds

Net movement of funds comprise only of unrestricted funds, as follows:

As at 7 Aug 2023 Income Expenses As at 31 Dec 2024
£0 £51,323 £44,229 £7,094

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