Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2023
The Trustees present their Report and Accounts for the year ended 31 December 2023.
Reference and administrative details
The charity name
The legal name of the charity is.-. Educate The Orphan5
The charity is also known as, ETO Ministries
The charity's areas of operation and UK charitable registration
The charity is registered in Northern Ireland the Charity ComTnission in Northern Ireland
(CCNI) with Gharity number 102736
Legal structure of the charity
The charity Is Gonstituted as a an unincorporated charity, established by Trust Deed. The
governing document of the charity 15 the Trust Deed establishing the charity.
There are no restrictions in the goveming documents on the operation of the Charity or on its
investment powers other than those imposed by Charity Law.
The trustees are all individuals.
The principal operating address, t8lephone number, email and web addresses of the charity
are:.
27 Neills Hill Park
Belfast
BT5 6FL
Web address wwM.eto-ministries.org
The Trustees in office on the date the report was approved were:.
Mr J Lander
Mr R Moffett
Mr K Smyth
The following persons served as Trustees during the year ended 31 December 2023 :.
The trustees who served as a trustee in the reporting period were as shown above, and there were
no changes during the year, or in the period between the year end and the approval of the
accounts.
All the trustees are also members of the charity.

Educate The Orphans
Trustees, Annual Report for the year ended 31 December 2023
Objects and activities of the charity
The purposes of the charity as set out in its governing document
The purposes of the charity are to promote the Christian religion, relieve poverty, and advance
education among poor, disadvantaged or orphaned children in the area of benefit and in particular..
to promote religion through practical demonstrations of Christian charity.
The main activities undertaken in relation to those purposes during the year
EduGate the Orphans is a small Christian Gharity vrforking in Kenya with orphaned and needy
hildren.
Our goals are primarily to feed, clothe and educate destitute children, with the emphasis mainly on
education.
We have been active in Tharaka, Kenya since 1990 and in that time we have built and run seven
schools which currently educate and feed over 3,000 children.
Educate the Orphan5 do not run an orphanage but instead we assist wider family circles to take the
orphanedlneedy children into their homes to give them a family upbringing, whilst Educate the
Orphans shoulder the financial burden.
We operate a family orientated charity sponsorship being our main source of funding, where
the children are'adopted" by our donors. We encourage communication between our sponsors
and the children.
Most of the children educated by Educate the Orphans are now fully employed- some of them as
teachers, pastors, dressmakers, shoemakers. etc. with some even working for Educate the
Orphans. Others are in the government, police and army and some work for the office for the
President of Kenya includinq Shadra¢k (Chief Financial Qfficer for the GQL4ntv of Tharakal, Eluid
(Deputy Governor of Tharaka) and John (a bishop in EPAC).

Educate The Orphans
Trustees, Annual Report for the year ended 31 December 2023
The main activities undertaken during the year to further the charity's purpose for
the public benefit
2023 was a very difficult year for the Kenyan people due to sustained drought and high inflation,
howeverwe are pleased to report that thanks to God's provision ETO was once again able to feed,
Clothe and educate the poor and needy orphans of Tharaka, Kenya.
Many of our children continue to excel in their studies, at schools, colleges, and universities.
Livingstone our ETO Kenyan director reported that, °all our ETO children received their school fees
as per the budget and we had no case of drop out due to lack of school fees,.
We continue to publish photographs of former ETO children on our website, showng the prominent
jobs and positions they now hold in industries which as in Business and Government.
Many of our children continue to leam horticulture and agriculture as part of their school studies on
our two ETO Farms. This year we also purchased an additional 6 acres of land right beside our
School in Mungana Anna which will be used forfarming, increasing food production (to help u5 feed
our children) and a5 an additional resource to continue to teach Horticulture, Agriculture and ETO'S
programme 'farming Gods way, to our children.
During this year we have been able to increase food production on our farms. This has helped to
protect ETO from rising inflation and food costs while at the same ts'me ensuring our children can
eat a more balanced diet.
Thanks to the amazing generosity of ETO sponsors and donors we were able to meet the needs of
many hundreds of people. Obeying Jesus's command that'you feed them.. Having sent over
£129,000 this year the ETO trustees are satisfied that all elements of Public Benefit requirements
are being met and adhered to.

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2023
Direct Benefits flowng from the purposes include:
The provision of free education, such as the teaching of basic literacy, numeracy and life skills
ich can enable the beneficiaries to find employment in the future or, at a minimum, to be able to
read and vffite, from nursery school up to and including seGondary school, under the Kenyan
Govemment curriculum. We also help support some students through technical college or
university, where appropriate.
This education a150 includes a greater understanding of the Christian faith.
The teaching of agricultural and horticuftural skills, which aid self-sufficiency and food production
that also leads to health benefits.
The direct provision of food and sustenance during periods of drought or famine. We have an
ongoing policy that we wll provide at least hvo {2) meals every day, for every child who attends any
of our schools. The meals consist of a grain cereal, Sorghum porridge at breakfast time. Boiled
maizelmillet, chickpeas and beans, which is the stable diet of the local people, which now includes
our home grown fresh fruits.. walermelon, bananas, oranges, groundnuts, and mangoes
(Sometimes a little meat is provided, when and where possible,)
other direct health benefits through projects such as the provision of fresh water through our vRter
treatment plant. The benefits can be demonstrated as tangible through the practical building and
existence of 7 schools, a 10 bed maternity unit, a water treatment plant land the supply of clean
water to many hundreds of people from it) and through reports, photographs and other resources
available at eto-ministries.org as well as feedback from those who have visited the work in Kenya.
We fail to see how any harm could come to any of the children in any way by our work and v
would not be involved in it if there were any chance of harm to any child wth the beneficiaries from
our y￿rk are orphaned and needy children, and some oldfinfirm people of Tharaka. Kenya.
There are positively no private benefits to any personlorganization involved in or connected to the
Y￿rk of Educate the Orphans which are more than incidentsl,. some Kenyan staffing is employed to
look after the children in Kenya, helping to feed, teach and care for them. The payment of such
stsff is incidental to the fulfilment of the purposes. Otherwise, we are all volunteers and pay all of
our own expenses. No fees are charged - we operate a completely free service to all our
beneficiaries, who are all the neediest of children, and old people in the bush area of Tharaka,
Kenya, who would have absolutely no chance of any kind of life without the help of Educate the
Orphans.
Tlie Li u&lee¥ Ii<lVg Ii<iU I tj lu 111e Charliy Commls51on's guldance on publlc beneflt In managlng
the activities of the charity.

Educate The Orphans
Trustees, Annual Report for the year ended 31 December 2023
The maln achievements and perfonnance of the charity during the year
In 2023 ETO again had another successfull year, meeting our call to feed, clothe and educate the
poor and needy orphans of Tharaka, Kenya.
We would like to express our gratitude to all who participated and donated time or money to help
Educate the Orphans.
During this year ETO has undertaken a number of addits-onal projects, listed below.
. We repaired and better secured the solar panel pump at Kamathakame, which had been
damaged by a hippopotamus.
We bought new clothing for the orphan children (and the lady who look5 after them) at Itugururu.
.We bought an additional 6 acres of land at Munguna Anna school to be used as farming land to
produce additional food and to continue teaching our Children horticulture and agriculture skills,
including ETOS programme 'farming Gods wal.
Famine rellef
One of our most important programs is our Famine relief programme where we have undertaken to
feed many hundreds of destitute old people. Due to the Conts'nued famine and drought in Kenya the
need for this programme only grows.
In 2023 ETO continued this programme and distributed food to those old people in need.
Our ETO Shambas {Farms)
We are pleased to report that both ETO Famis are still producing well. During 2023 we
successfully increased the level of food production on these farms which has helped our children
eat a more balanced diet. These farms continue to help us mitigate rising food prices while still
feeding our children.
Fundraising activities during the year
ETO relies on the voluntary donations that it receives by way of standing orders and other sundry
donations.
In addition to this we also held a book launch for Bobby Moffett autobiography, 'a man the colour of
meat,, wthich includes his testimony of how ETO was founded. All proceeds from the sales of this
book went directly to ETO raising over £4,000. We would like to say a big thank you to everyone
who purchased, donated at or after this event and pray his book would be a blessing to you as you
read about Gods works in Kenya. We thank Him for his continuing provision and blessing over
ETO.
Thanks be to God for his continuing provision and blessing over ETO Kenya.
Educate the 0￿hanS would like to thank all our supporters who..
-Have been praying continuously for the work of ETO
-Donated to our various projects
-volunteered with us by giving up their time.

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2023
The difference the charity s perfomiance during the year has made to the
beneficiaries of the charity and the wider society
The details of the p0s￿tiVe impact the charity has made in the lives of the poor, disadvantaged or
orphaned children in Tharaka, Kenya and to the wider society in that area ¢an be found in the other
sections of this report, namely..
The main activities undertaken during the year to further the charity's purpose for the public
benefit;
- The main achievements and performance of the charity during the year.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees
The charity recruits and appoints trustees with a range of skills, experience and knowledge in
keeping with the pursuance of its objects.
Financial review
The charity's financial position at the end of the year ended 31 December 2023
The financial position of the charrty at 31 December 2023 and comparatives for the prior period, as
more fully detailed in the accounts, can be summarised as follows:.
2023
2022
Not expendlture
{27,880}
(48.053)
Unrestrided Revenue Funds available for
the general purposes of the charity
36,878
64,758
Total Funds
36,878
64,758
Financial review of the position at the reporting date, 31 December 2023
The trustees ¢on5ider the financial performance of the charity during the year to be satisfactory.

Educate The Orphans
Trustees, Annual Report for the year ended 31 December 2023
Policies on reserves
The charity aims to hold an amount in reserves that is equivalent to the running costs for a year. As
at 31 December 2023 the charity held £36,878 in rese￿eS and this would be sufficient to run the
charity for approximately five months based on current levels of expenditure. However, as very little
of the running costs are fixed costs the reserves are deemed to be sufficient.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate
to fulfil its obligations in respect of each fund.
Details of The Independent Examiner
William Wilson
Member of Chartered Accountants Ireland
25 Shore Road
Holywood
BT18 9HX
Statement of Trustees. Responsibilities
The Charity's trustees are responsible for the preparation of the accounts in accordance V￿th the
terms of the Charities (Northern Ireland) Act 2008, as amended and The Charities (Accounts and
Reports) Regulations (Northern Ireland) 2015
In particular, charity law requires the Trustees, ifthey prepare accounts on an accruals basis, to
prepa￿ financial statements for each financial year which give a true and fair view of the stste of
affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In
preparing those financial statements the Trustees are required to -.
to prepare the accounts in accordance Nmth United Kinqdom Generally Accepted
Accounting Practice {United Kingdom Accounting Standards and applicable lawl.
select suitable accounting policies and apply them consistently-,
make judgements and estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in busine55',
state whether applicable accounting stsndard5 and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial ststements.,

Educate The Orphans
Trustees. Annual Report for the year ended 31 December 2023
The law requires that the trustees must not approve the accounts unless they are satisfied that they
give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the
charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose
with reasonable accuracy at any time the financial position of the charity and which are sufficient to
show and explain the charity's transactions and enable them to ensure that the financial statements
comply regulations made under the Charities (Northern Ireland) Act 2008, as amended. 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.
The Trustees are also responsible for the contents of the Trustees, report, and the statutory
responsibility of the Independent Examiner in relation to the Trustees, report is limited to examining
the report and ensuring that , on the face of the report, there are no material inGonslStenGies with
the figures disclosed in the financial statements.
Thi5 report was approved by the board of trustees on 3 June 2024.
Mr R Moffett
Trustee