2024-12-31-accounts

Kipawa Trust International

Trustees’ Annual Report and Accounts for the year ended 31st December 2024

Scottish Charity Number: SC041551

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Kipawa Trust International

Trustees’ Annual Report and Accounts for the year ended 31st December 2024

Scottish Charity Number: SC041551

Current trustees

Contact address

7 Prospect Bank Crescent, Edinburgh, EH6 7NW

Recruitment and appointment of Trustees

The Association’s Trustees are appointed or reappointed by the members at our annual general meeting.

Governing document

The Association is a registered charity; its purposes and governance arrangements are set out in the constitution.

Charitable purposes

“Kipawa Trust International is a charitable foundation dedicated to the creation, maintenance and development of education facilities for children living in poverty in Kenya. As well as providing education, the charity also provides a sustainable feeding programme and regular health checks for the children and wider community”.

Activities and achievements

In terms of fundraising, 2024 was a challenging year for Kipawa. Our income dipped to £39,000 due to a lower level of fundraising in the year. A range of other activities such as the Edinburgh Kiltwalk, quizzes and a donation from Gullane Primary School alongside individual regular giving brought in the much-needed funds. In addition, we began a more focused approach to trusts and grant-giving organisations across the UK, with some initial success through the Souter Foundation.

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Kipawa continues to partner with Macheo, an NGO in Kenya, to which we disbursed £63,500 in 2024. This money underpins interventions that secure a fairer future for children and their families in Ruiru. We divide funding between feeding programmes that support children to stay and perform in school; and Family Needs-Based Support where there are more acute issues.

Income

In 2024, we continued to run events and facilitate individual fundraising challenges. We are grateful for that support in what remains challenging financial times in the UK too.

The proceeds from the activities and events which have taken place during the year and raised more than £500 are shown below:-

Edinburgh Kiltwalk	3605
The Souter Trust	3000
Edinburgh Quizzes	1560
Gullane PrimarySchool	1400
MainStreet Donation	1000

Expenditure

During 2024 Kipawa transferred £63,500 to Macheo from reserves and in year fundraising. That money meant that over 700 children were given lunch and 600 were given healthy, nutritious breakfasts at the primary schools in Mukuyu and Mutundu. The feeding programmes play a key role in helping children in those communities to fulfil their potential by improving attendance and overall health, energy levels and focus.

In addition, we supported over 150 families (including 545 children) with more in-depth support to ensure that they have what they need. Interventions are provided based on a full assessment by social workers of what a family most needs to address the root causes of their challenges. This can include, for example, support to access healthcare or to empower parents to increase their income. Kipawa and Macheo regularly assess progress of interventions and track their longer term impact with ongoing monitoring.

Future plans

Although we maintain flexibility in our approach and funding, our support continues to focus on the two primary schools in Ruiru and the communities they serve. Due to a lower level of fundraising in 2024 we have had to make choices and commit to funding fewer interventions in 2025 but we can increase this should our financial position change.

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Deficit

The accounts show a deficit for the year of £24,612. This is primarily due to transferring funds raised in 2023 to Macheo in 2024.

Trustee remuneration and expenses

The trustees did not receive any remuneration or expenses during the year.

Reserves

Kipawa held unrestricted funds of £16,536 at the year end. The Trustees consider that these funds will allow us to support the various programmes we have committed to in 2025 and still allow the opportunity to support other one-off proposals. The Trustees are confident that the charity can meet its charitable purposes and financial obligations for the coming year.

Approved by the Trustees and signed on their behalf,

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Kipawa Trust International

Receipts and Payments Account for year ended 31 December (all figures in £’s) Receipts Regular Donations Gift Aid Events / Fundraising Investment Income Net Receipts from Trading Total Receipts Payments Expenses for fundraising activities Payments relating directly to charitable activities Grants and Donations relating directly to charitable activities Total Payments Surplus / Deficit for Year	2024 22,473 3,292 13,056 345 90 39,256 133 235 63,500 63,868 -24,612	2023 20,716 2,478 43,508 234 -18 66,918 698 0 60,773 61,471 5,447

NB: all transactions, balances and reserves are unrestricted

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Kipawa Trust International Statement of Balances as at 31st December £’s Opening Balances - cash in bank Surplus / Deficit for the year Closing Balances - cash in bank Total Reserves 2024 41,148 -24,612 16,536 16,536	2023 35,701 5,447 41,148 41,148

NB: all transactions, balances and reserves are unrestricted

Approved by the Trustees and signed on their behalf:

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Notes

1. Expenses for Fundraising Activities were made up as follows:

Item	Amount (£)	2023
Cost of fundraising events / Entry fees	70	656
Transaction fees / Online collection fees	63	42
Total	133	698

1. Expenditure in Kenya

£63,500 was donated to Macheo in Kenya. A further £235 was transferred to Macheo to help cover the costs of their new CEO’s visit to Scotland. A full breakdown of the £63,735 expended can be provided on request.

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Independent Examiner’s Report to the Trustees of “Kipawa International” Trust

I report on the accounts of the charity for the year ended 31st December 2024 which are set out on the above pages.

Respective responsibilities of trustees and examiner

The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

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

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