OpenCharities

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

2025-12-31-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 year ending 31 December 2025

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 4
Plans for Future Periods 7
Reserves Policy 7
Statement of Responsibilities of the Trustees 8
Independent Examiner’s Report 9
Statement of Financial Activities (SoFA) 10
Statement of Financial Position (SoFP) 11
Notes to the Financial Statements 12

2

Trustees’ Annual Report

For the year ending 31 December 2025

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 Deceased
5 December 2025
Elizabeth Hartley Trustee 7 August 2023 -
Kanchan Kapoor Treasurer 29 September 2025

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 efforts 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 1 January 2025 - 31 December 2025 Walezi-Caregivers Kenya was focused on the growth of the self-help group portfolio and the building of capacities within each group. The work concentrated on extending the self-help group coverage of Kilifi County. Recruitment of caregivers and their children and family members with disabilities to form new self-help groups was carried out by referral from Kuhenza for the Children Foundation (a non-government funded organisation also located in Kilifi working with children with disabilities) and caregiver-initiated communication with our partner organisation: Walezi Foundation Kenya. Caregivers from a similar location were brought together at an inaugural group meeting for induction to the self-help group model and development process. From here, each group was supported to write its own constitution and to register as a self-help group with the county government, open a group bank account and set up individual shares and savings for its members.

By the end of December 2025, a total of 20 self-help groups were operational serving a collective membership of 299 consisting of: 218 caregivers, 59 associates (members of the local community), 22 adult members with disabilities, and 256 children/family members with disabilities in the various sub-locations of Kilifi, Kenya. Group 11 is currently inactive due to dispersal of the membership. This will be followed up in 2026. Each active 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.

Service events were delivered in the form of facilitated self-help group meetings, conducted by our partner organisation Walezi Foundation Kenya, for the purposes of:

Each self-help group was allocated 1-2 service events per month: 15 established groups participated in 1 service event per month; 6 newly established groups participated in 2 service events per month. A total of 324 service events was completed in 2025 attended by an average of 12 caregivers per event (a total of 3,388 attendees were involved).

In addition to individual shares and savings, table banking (based on member subscriptions for the granting of individual loans) continued for supporting home management of finances. Income generation was carried out through group-based livelihood activities. The 9 successful capital projects awarded in the previous year (2024: 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) continued to develop. In addition, 1 group was successful in applying for funds from the National Council for Persons with Disabilities and was awarded £574.00 to purchase sewing machines and

4

associated materials (fabrics, threads and other haberdashery items) for the setup of a seamstress business. 2 other groups registered with the council: 1 group submitted a funding application to increase their stock of tents and chairs in their hire business (proposed amount: £1,400); 1 group commenced drafting their livelihood proposal for poultry rearing – aiming to submit by April 2026.

Other livelihood activities continued 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.

The below table 1 summarises the savings for the groups. 8 of the groups made a profit from their livelihood and economic activities as highlighted in yellow in table 1, ranging from £12 to £260.

Table 1. Summary of group finances

SELF-
HELP
GROUP		 KENYAN SHILLINGS KENYAN SHILLINGS KENYAN SHILLINGS GBP CONVERSION GBP CONVERSION GBP CONVERSION
INDIVIDUAL
SAVINGS		 GROUP
PROFITS		 FINAL
GROUP
SAVINGS		 INDIVIDUAL
SAVINGS		 GROUP
PROFITS		 FINAL
GROUP
SAVINGS
1 5,200 0 5,200 £30 £0 £30
2 2,700 0 2,700 £16 £0 £16
3 40,225 0 40,225 £232 £0 £232
4 14,000 12,000 26,000 £81 £69 £150
5 Withdrew all savings topurchase a cow forgroup project
6 0 3,389 3,389 £0 £20 £20
7 2,400 9,200 11,600 £14 £53 £67
8 700 2,000 2,700 £4 £12 £16
9 0 4,800 4,800 £0 £28 £28
10 4,000 0 4,000 £23 £0 £23
11 INACTIVE
12 12,750 45,050 57,800 £74 £260 £334
13 15,500 14,500 30,000 £89 £84 £173
14 32,250 35,458 67,708 £186 £204 £390
15 107,000 0 107,000 £616 £0 £616
16 28,800 0 28,800 £166 £0 £166
17 3,450 0 3,450 £20 £0 £20
18 1,300 0 1,300 £8 £0 £8
19 1,200 0 1,200 £7 £0 £7
20 15,300 0 15,300 £88 £0 £88
21 15,850 0 15,850 £92 £0 £92
TOTAL 286,775 126,397 413,172 £1,654 £730 £2,384

5

Table 2. Summary of Quality-of-Life (QoL) checks (July-December 2025)

NOTE : Percentage scores given for indicators where unique individuals are counted once , as opposed repeated service events involving the same individual.

QoL Checks SUM (%)
Range
Education
# of children with disabilities attending school 85 (33%)
# of group members attending workshops & learning events 33 (11%)
Health
# of children/family members with disabilities attending health services
(hospital/clinic or health centre)		 95
Livelihood
# of group members with individual businesses 89
# of group livelihood projects per group 0-3
Empowerment
# of members participating in community events or meetings 101
# of members elected to positions of leadership, e.g. village leader 44 (15%)
# of members consulted to join community committees 40 (13%)
Psycho-social
# of members attending social gatherings (e.g. weddings, funerals, meetings,
chiefs barazas)		 259
# of visits to individual members by groups 65 (22%)

The children and family members with disabilities have benefitted from the groups as follows:

The caregivers have benefitted through mutual psychological support; financial support and help with financial management. One group described how they visit new members 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 two chickens to take home for Christmas celebrations. This same group closes the year with a party which includes an evaluation of their successes and what they would like to achieve in the coming year.

Financial Review

During the period, the charity raised a total of £36,912 in unrestricted donations . The two largest donations comprised £35,000 from CP Charitable Trust and £1,377 from The King’s School, Australia . All remaining donations, totalling approximately £535 , were received via online fundraising platforms or by cheque. In addition, the charity earned £40 in bank interest during the year.

6

Total expenditure for the period amounted to £28,698 , the majority of which (£26,699) was granted to the charity’s Kenyan partner organisation, Walezi Foundation , to support the delivery of charitable activities. Support and overhead costs totalled £1,874 , largely relating to governance expenditure (£996). These included costs associated with recruiting a volunteer accountant and subsequent fees to support her transition into the role of Treasurer on the Board of Trustees , paid to Accounting for International Development (AfID) .

Website-related costs amounted to £560 , comprising £240 for annual web hosting and £320 for website updates . Fundraising costs totalled £252 , incurred over a six-month period. The charity subsequently terminated its contract with the donation platform due to high fixed fees.

A further £66 was spent on bank charges , monthly fees and to receive the donation from Australia.

The charity recorded net income of £8,254 for the period, of which approximately £8,100 had been granted to Walezi Foundation by 3 January 2026 .

The charity began the period with reserves of £7,094 and ended the year with £15,348 in unrestricted funds , to be carried forward into 2026. The Trustees aim to maintain reserves to support self-help group proposals for capital projects that contribute to long-term financial sustainability .

All funds are held in the charity’s bank account. The charity has no other current assets and no liabilities .

The charity’s principal funder is CP Charitable Trust , which has committed funding for the next two years ( £35,000 in 2026 and £20,000 in 2027 ). This provides the Trustees with a degree of financial stability and sufficient time to seek and diversify additional sources of funding.

Plans for Future Periods

In 2026, Walezi-Caregivers Kenya will maintain a steady fundraising and grant-making approach, with no planned expansion. The charity will continue to support Walezi Foundation Kenya through consistent financial support, ongoing monitoring, and technical assistance to strengthen its community-based work with caregivers of children with disabilities.

During 2025, Walezi-Caregivers Kenya held a series of discussions with Carers Worldwide, a UKregistered charity working predominantly in South Asia, regarding the potential transition of longterm support for Walezi Foundation Kenya. However, the operating models of the two organisations were found to be incompatible. Walezi-Caregivers Kenya follows a bottom-up approach, bringing caregivers together into self-help groups as the first step towards empowerment, while Carers Worldwide operates a top-down model implemented through local partners. Following discussions between trustees of both charities, it was agreed to continue with Walezi-Caregivers Kenya’s current model. Future collaboration may still be possible.

Reserves Policy

As at the reporting date, the charity had not established a written Reserves Policy, however, aims to maintain 3 – 6 months of expenses in reserves.

7

Statement of Responsibilities of the Trustees

The trustees are responsible for preparing the trustees' report and financial statements in 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 affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing those financial statements, the trustees are required to

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.

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

Trustee Date Signature
Karen Bunning (Chair) 26thJanuary 2026
Joseph Waring (Secretary) 26thJanuary 2026

8

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 year ended 31 December 2025, which are set out on pages 10 -14.

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.

Glenda Munyukwi, FCCA, CFE

81 Rue Le Caravage, Parc de la Lironde, 34000, Montpellier, France

26 January 2026

9

STATEMENT OF FINANCIAL ACTIVITIES (SoFA) For the year ended 31 Dec 2025 Walezi-Caregivers Kenya

Notes
INCOME
Donations – Unrestricted
2
Donations – Restricted
Gift Aid Income
Grant Income – Restricted
Other Income
TOTAL INCOME
EXPENDITURE
Charitable Activities
Partner Grant – Kenya NGO
3
Monitoring & Evaluation
Program Staff Costs
Capacity Building for Partner
Bank Fees – International Transfers
Travel – Kenya
Communication – Kenya Partner
Sub-Total Charitable Activities
Support / Overhead Costs
Office Support & Admin
5
Governance Costs – Independent Examiner
5
Trustee Expenses
Website & Comms
5
Fundraising Costs
5
Sub-Total Support / Overhead Costs
TOTAL EXPENSES
NET INCOME/ (EXPENDITURE)
FUNDS BROUGHT FORWARD
FUND CARRIED FORWARD		 Unrestricted
Funds Only
Jan - Dec
2025
£
£36,912
£0
£0
£0
£41
£36,952
£26,699
£0
£0
£0
£125
£0
£0
£26,824
£66
£996
£0
£560
£252
£1,874
£28,698
£8,254
£7,094
£15,348		 Unrestricted
Funds Only
Aug 2023 -
Dec 2024
£
£51,286
£0
£0
£0
£37
£51,323
£40,869
£0
£0
£873
£150
£189
£0
£42,080
£65
£0
£0
£1,664
£420
£2,149
£44,229
£7,094
£0
£7,094

10

STATEMENT OF FINANCIAL POSITION (SoFP) As at 31 Dec 2025 Walezi-Caregivers Kenya

Notes
CURRENT ASSETS
BANK ACCOUNTS
6
CAF Bank – GBP
Stripe - GBP
PayPal - GBP
Debtors
7
Prepayments
TOTAL CURRENT ASSETS
CURRENT LIABILITIES
Accruals
Creditors
TOTAL CURRENT LIABILITIES
NET ASSETS
FUNDS
Unrestricted Funds
Restricted Fund
Designated Funds
Net Income
TOTAL FUNDS
9		 Unrestricted
Funds Only
31-Dec-25
£
£15,209
£0
£139
£0
£0
£15,348
£0
£0
£0
£15,348
£7,094
£0
£0
£8,254
£15,348		 Unrestricted
Funds Only
31-Dec-24
£
£7,074
£0
£0
£20
£0
£7,094
£0
£0
£0
£7,094
£0
£0
£0
£7,094
£7,094

11

Notes to the Financial Statements

1. Accounting Policies

a. Basis of preparation

Walezi-Caregivers Kenya is a public benefit entity.

2. Analysis of Income

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

Source of Funds Type of Funds Jan - Dec
2025		 Aug 2023 -
Dec 2024
CP Charitable Trust Unrestricted Donations £35,000 £49,667
Kings School,Australia Unrestricted Donations £1,377 £0
Website Donations(via_Stripe_) Unrestricted Donations £122 £0
Website Donations(via_PayPal_) Unrestricted Donations £139 £0
Website Donations(via_Enthuse_) Unrestricted Donations £173 £484
Cheque Donations Unrestricted Donations £100 £0
SallyHartley (Trustee) Unrestricted Donations £0 £635
Joseph Waring& Karen Bunning (Trustees) Unrestricted Donations £0 £500
Bank Interest Other Income £41 £37
TOTAL INCOME £36,952 £51,323

3. Grants and payments to Walezi Foundation Kenya

During the reporting period, the charity made the following 5 grants to Walezi Foundation Kenya.

Date Type Amount £ Amount KES
9-Jan-25 Unrestricted Grant £3,780 590,775
18-Feb-25 Unrestricted Grant £4,458 710,925
1-Apr-25 Unrestricted Grant £6,402 1,049,425
26-Jun-25 Unrestricted Grant £5,977 1,039,425
2-Oct-25 Unrestricted Grant £6,082 1,039,425
TOTAL GRANTS Jan - Dec 2025 £26,699 4,429,975
TOTAL GRANTS Aug2024 - Dec 2025 £41,186 6,898,151

4. Examiner’s fees

Conducted pro-bono

5. Expenditure Explanations

The charity incurred the following Expenditures. Overhead exceptionally comprised of 6.5% of total expenses, due to Governance costs, i.e. recruitment of a Treasurer and Board of Trustee.

12

EXPENSES EXPLANATION Jan - Dec
2025		 Aug 2023 -
Dec 2024
CHARITABLE ACTIVITIES
Partner Grants Grants to Walezi Foundation in Kenya £26,699 £40,869
FX Bank Fees Costs of transfers to Kenya £125 £150
CapacityBuildingfor Partner CAN Africa Conferenceparticipation £0 £873
Travel – Kenya Trustee monitoringdomestic travel costs £0 £189
SUB-TOTAL £26,824 £42,080
SUPPORT / OVERHEADS
Office Support & Admin Monthly bank fees, and for foreign donations £66 £65
Governance Costs AfID* membership and fees for Volunteer
Accountant and Trustee Recruitment		 £996 £0
Website & Comms Website updates and monthly web hosting £560 £1,664
FundraisingCosts Enthuseplatforms fees* Jan - Jun 2025 £252 £420
SUB-TOTAL £1,874 £2,149
GRAND TOTAL £28,698 £44,229

* Accounting for International Development (AfID) – an organisation supporting and connecting charities with professional accounting volunteers, advisors, or Board of Trustees etc, for fees.

** In July 2025 the Charity cancelled their contract with the online Enthuse platform due to high monthly fixed fees, switching to Stripe and later PayPal.

6. Bank Accounts / Payment Processing Services Held

The charity held the following bank account:

Bank Name: CAF Bank Ltd 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

The charity also opened 2 payment processing services in the name of Walezi-Caregivers Kenya to receive donations:

7. Debtors

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

13

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

As at 31 December 2025, these monies were paid back in full

8. Related Party Transactions & Trustee Remuneration

During the period, no Trustees received any funds or reimbursements from the charity.

Trustees are not remunerated and receive no benefits.

9. Movement in Funds

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

As at 1 Jan 2025 Income Expenses As at 31 Dec 2025
£7,094 £36,952 £28,698 £15,348

14