## **Kenya Sunbeam Ministries Statement of Financial Activities For the year ended 28 February 2025** |**Notes**
**Income and endowments from:**
Donations and legacies
2
Investments
3
**Total**
**Expenditure on:**
Raising funds
**Total**
**Net income/(expenditure)**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
89,622
12|**2024**
**£**
91,149
33| |---|---|---| ||**89,634**|**91,182**| ||(85,764)|(113,481)| ||**(85,764)**|**(113,481)**| ||**3,870**
5,083|**(22,299)**
27,382| ||**8,953**|**5,083**| 3 of 9 ## **Kenya Sunbeam Ministries Statement of Financial Position As at 28 February 2025** |**Notes**
**Fixed assets**
Tangible assets
8
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
9
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Unrestricted income funds
10
**Total funds**|**£**
**2025**
1,870|**£**
**2024**
2,494| |---|---|---| ||**1,870**|**2,494**| ||7,413|2,919| ||**7,413**|**2,919**| ||(330)
**7,083**|(330)
**2,589**| ||**8,953**|**5,083**| |||| ||**8,953**|**5,083**| ||8,953|5,083| ||**8,953**|**5,083**| The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Ellen Allison Trustee 9 December 2025 4 of 9 **Kenya Sunbeam Ministries Notes to the Financial Statements For the year ended 28 February 2025** ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) rting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011. Kenya Sunbeam Ministries meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **2. Income from donations and legacies** |**Unrestricted funds**
Donations received
**nvestment income**
**Unrestricted funds**
Bank interest receivable
**Analysis of support costs**
Governance costs|**2025**
**£**
89,622|**2024**
**£**
91,149| |---|---|---| ||**89,622**|**91,149**| ||**2025**
**£**
12|**2024**
**£**
33| ||**12**|**33**| ||**2025**
**£**
85,764|**2024**
**£**
113,481| ## **3. Investment income** ## **4. Analysis of support costs** 5 of 9 ## **Kenya Sunbeam Ministries Notes to the Financial Statements Continued For the year ended 28 February 2025** ## **5. Net income/(expenditure) for the year** This is stated after charging/(crediting): |This is stated after charging/(crediting):||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Depreciation of owned fixed assets|624|831| |Accountancy fees|710|701| ## **6. Particulars of employees** |Total number of employees|**2025**
1|**2024**
1| |---|---|---| ||**1**|**1**| ## **7. Comparative for the Statement of Financial Activities** The comparative year values on the Statement of Financial Activities are for unrestricted funds. ## **8. Tangible fixed assets** |**Cost or valuation**
At 01 March 2024
At 28 February 2025
**Depreciation**
At 01 March 2024
Charge for year
At 28 February 2025
**Net book values**
At 28 February 2025
At 29 February 2024|**Other**
**Equipment**
**£**
3,864|**Motor**
**Vehicles**
**£**
24,700|**Office**
**Equipment**
**£**
1,048|**Total**
**£**
29,612| |---|---|---|---|---| ||**3,864**|**24,700**|**1,048**|**29,612**| ||3,843
6|22,227
618|1,048
-|27,118
624| ||**3,849**|**22,845**|**1,048**|**27,742**| ||**15**|**1,855**|**-**|**1,870**| ||**21**|**2,473**|**-**|**2,494**| 6 of 9 ## **Kenya Sunbeam Ministries Notes to the Financial Statements Continued For the year ended 28 February 2025** ## **9. Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Accruals and deferred income|330|330| ||**330**|**330**| ## **10. Movement in funds** ## **Unrestricted Funds** |**Unrestricted Funds**|||||| |---|---|---|---|---|---| |_General_
General
**Unrestricted Funds - Previous year**
_General_
General
**Purpose of unrestricted Funds**
General
Charitable activities
**Analysis of net assets between funds**
**Unrestricted funds**
_General_
General|**Balance at**
**01/03/2024**
**£**
5,083|**Incoming**
**resources**
**£**
89,634||**Outgoing**
**resources**
**£**
(85,764)|**Balance at**
**28/02/2025**
**£**
8,953| ||**5,083**|**89,634**||**(85,764)**|**8,953**| ||**Balance at**
**01/03/2023**
**£**
27,382|**Incoming**
**resources**
**£**
91,182||**Outgoing**
**resources**
**£**
(113,481)|**Balance at**
**29/02/2024**
**£**
5,083| ||**27,382**||**91,182**|**(113,481)**|**5,083**| ||||||| ||||**1,870**
**7,083**
**8,953**||| ## **11. Analysis of net assets between funds** 7 of 9 **Kenya Sunbeam Ministries Notes to the Financial Statements Continued For the year ended 28 February 2025** ## **Previous year** |**Previous year**|| |---|---| |**Unrestricted funds**
_General_
General|**Tangible fixed**
**assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
2,494
2,589
5,083| ||**2,494**
**2,589**
**5,083**| 8 of 9 ## **Kenya Sunbeam Ministries Detailed Statement of Financial Activities For the year ended 28 February 2025** |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
**Investments**
Bank interest receivable
**Total incoming resources**
**SUPPORT COSTS**
**Governance costs**
Legal and professional fees
Materials, repairs and salaries
Depreciation
Motor expenses
Travel and subsistence
Telephone and website costs
School fees and resources
Bank charges
General expenses
Printing, postage and stationery
**Total resources expended**
**Net Income/(Expenditure)**|**£**
**2025**
89,622
**89,622**
12
**12**|**£**
**2024**
91,149
**91,149**
33
**33**| |---|---|---| ||**89,634**
(3.746)
(38,956)
(624)
(3,541)
(6,980)
(295)
(20,314)
(808)
(10,500)
-
**(85,764)**|**91,182**
(701)
(66,720)
(831)
(2,031)
(9,281)
(33)
(20,551)
(946)
(11,937)
(450)
**(113,481)**| ||**(85,764)**|**(113,481)**| ||**3,870**|**(22,299)**| 9 of 9 This page does not form part of the statutory financial statements