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2025-06-30-accounts

Kickstart Coffee CIO

Registered Charity Number: 1211007 Reporting period: 19 November 2024 – 30 June 2025

Trustees’ Annual Report

Reference and Administrative Details

Charity Name: Kickstart Coffee CIO Legal Form: Charitable Incorporated Organisation (CIO) Country of Registration: England and Wales

The trustees present their annual report together with the financial statements for the period ended 30 June 2025.

Trustees

Objectives and Activities

Kickstart Coffee CIO exists to advance education, relieve poverty, promote health, and support sustainable development for the public benefit of children, young people, families, and farming communities in Uganda, particularly those from low-income backgrounds.

This may include:

All activities undertaken during the reporting period were carried out in furtherance of the charity’s charitable purposes and for the public benefit.

Achievements, Performance and Public Benefit

Education and Child Wellbeing

During the reporting period, Kickstart Coffee CIO continued to fund education programmes at The Early Learning School in Entebbe, Uganda, supporting access to

primary education for children from low-income families. Funding contributed primarily to teacher and staff salaries, enabling the consistent delivery of education and maintaining a stable and safe learning environment.

The charity provided support to enable young people to progress into secondary and further education, thereby reducing the risk of educational disengagement and ensuring continued access to learning for students who would otherwise be unable to afford school fees and associated costs.

These activities directly contribute to UN Sustainable Development Goal 4 (Quality Education) and Goal 1 (No Poverty).

Health, Nutrition and Clean Water

During the period, a water filtration system was installed at The Early Learning School to ensure children have access to safe, clean drinking water throughout the school day.

Since installation:

Alongside clean water provision, the charity continued to support access to regular school meals, contributing to improved nutrition, health, and school attendance.

These activities align with UN Sustainable Development Goals 6 (Clean Water and Sanitation), 3 (Good Health and Wellbeing), and 4 (Quality Education).

Governance, Safeguarding and Oversight

The trustees prioritised strong governance, safeguarding, and accountability across all Uganda-based partnerships. During the period, work progressed to strengthen local oversight through a Uganda-based coordination role, supporting due diligence on partners, verification of appropriate use of charitable funds, safeguarding compliance, and improved financial and narrative reporting to UK trustees.

Financial Review

This is the first financial review of the Charity since its establishment on 19 November 2024 and covers the period to 30 June 2025.

The Charity’s total income amounted to £25,538 , comprising unrestricted donations, restricted donations, and Gift Aid recoverable.

Expenditure on charitable activities totalled £15,694 , comprising:

Income exceeded expenditure for the period, resulting in a surplus of £9,844 . Trustees retained this surplus to support future charitable commitments and ensure financial resilience.

At 30 June 2025, total funds of £9,844 were held, comprising cash at bank and Gift Aid recoverable. The Charity had no liabilities at the start or end of the period.

Public Benefit Statement

The trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit. The charity’s activities during the period provided public benefit by:

Structure, Governance and Management

Kickstart Coffee CIO is a Charitable Incorporated Organisation registered by the Charity Commission for England and Wales on 19 November 2024 and operates in accordance with its Constitution.

Trustees are recruited for their commitment to the mission of the charity and for their skills relevant to achieving its objectives. Trustees meet regularly to consider public benefit obligations, assess risks, agree plans, monitor implementation, and review progress against objectives. Meetings are held in person or virtually.

Plans for the Future

Following the end of the reporting period, the trustees plan to:

Trustees’ Declaration

The trustees declare that they have approved this Trustees’ Annual Report and confirm compliance with their duties under section 4 of the Charities Act 2011.

Signed on behalf of the trustees:

Name: Hannah Nunn (Trustee)

Date: 5th February 2026

Statement of Financial Activities (Including Income and Expenditure)

Period ended 30 June 2025

Income

Total income: £25,538

Expenditure on Charitable Activities

Total expenditure: £15,694

Surplus for the period: £9,844

Balance Sheet as at 30 June 2025

Assets

Total assets: £9,844

Funds

Total funds: £9,844

Signed on behalf of the trustees:

Name: Hannah Nunn (Trustee)

Date: 5th February 2026

Official Address

23a Dawkins Road Poole Dorset BH15 4JY

Email: hannah@kickstartcoffee.org Website: www.kickstartcoffee.org Telephone: 0333 444 8584

ACCOUNTING POLICIES 2024-25

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Kickstart Coffee Charitable Incorporated Organisation meets the definition of a public benefit entity under FRS 102.

Going Concern

The financial statements have been prepared on a going concern basis. Having conducted a detailed review of the Trust’s resources the Trustees are satisfied that the Trust has enough cash flows to meet its liabilities as they fall due for at least one year from the date of the approval of the accounts. There are no significant financial uncertainties which the Trustees consider are a significant risk to the ability of the Trust to operate as a going concern in the foreseeable future.

Income

All income is included in the Statement of Financial Activities when the Trust has entitlement to the funds, it is probable that the income will be received and the amount can be quantified with reasonable accuracy.

Expenditure

All expenditure is accounted for on an accrual basis. Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Trust to the expenditure.

Cash at bank and in hand

Cash at bank represents monies held at the bank.

Debtors

Trade and other debtors are recognised at the settlement amount due.

Creditors and provisions

Creditors and provisions are recognised where the Trust has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Creditors and provisions are normally recognised at their settlement amount allowing for any trade discounts due.

Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no critical accounting estimates and areas of judgement to note.

Independent Examiner's Report to the Trustees of Kickstart Coffee CIO (Registered Charity Number 1211007)

I report on the accounts of the Charity for the period 19[th] November 2024 to 30[th] June 2025.

Respective responsibilities of trustees and examiner

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.

It is my responsibility to:

Basis of the 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:

Signed Dated: 10[th] February 2026

Margaret Bolton Chartered Accountant, ICAEW

Address: 12 Penny’s Lane, Cranborne, BH21 5QE