Charity registration number SC041294 (Scotland)
Company registration number SC372845 (Scotland)
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
PAGES FOR FILING WITH REGISTRAR
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr R Mukras
A Ahmed
Charity number (Scotland)
SC041294
Company number
SC372845
Registered office
18 Brighton Place
Peterculter
United Kingdom
AB14 0UN
Independent examiner
Thyme Accounting & Tax Ltd
36 Angusfield Avenue
Aberdeen
AB15 6AQ
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
CONTENTS
Page
Trustees report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 10
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 1 -

The Trustees present their annual report and financial statements for the year ended 28 February 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting 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).

Objectives and activities

The charitable company has been formed with the following objectives in mind:

 

- The prevention of relief of poverty in Kibera

- The advancement of education in Kibera

- The advancement of religion in Kibera

- The advancement of community development in Kibera

- The advancement of arts, heritage, culture or science in Kibera

- The advancement of environmental protection or improvement in Kibera

 

It supports and speaks out for the most deprived and disadvantaged communities around the world. Our focus is primarily in East Africa and we have been active in this area since our inception in 2010.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

Our Work

EKDA is a Scottish charity that supports and speaks out for the most deprived and disadvantaged communities around the world. Our focus is primarily in East Africa and we have been active in this area since our inception in 2010.

 

This year our main activity was the Qurbani program. As has been done in successive years, this was funded by the annual Qurbani Appeal hosted by the two local mosques in Aberdeen. The details are discussed in the following sections.

 

In addition to Qurbani, we have also started collaboration with a philanthropic medical team in Kenya. This will also be discussed in the following sections.

 

Our Funding

All the funding received this year was obtained exclusively from the annual Qurbani appeal. This appeal was hosted by the two local mosques in Aberdeen:

 

1. The Aberdeen Mosque and Islamic Centre

2. Masjid Alhikmah and Community Centre

 

The combined total from both mosques came to a total of £17260.00. We are infinitely grateful to their continued support to our causes. May they be rewarded greatly for their selfless acts of kindness

 

Qurbani Program

The Qurbani program was the biggest project for the year. It was conducted in conjunction with our sister charity in Kenya, the Dawah Development group, with whom we have worked with for several years now.

 

Within Kenya, majority of our Qurbani was performed in the remote and region of Turkana. This region is often very sensitive to drought due to its inaccessible and arid nature. We also performed qurbani in other regions including western Kenya, and the coastal province.

EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 2 -

Collaboration with the Kenya Association of Muslim Medical Professionals

As we had intended during our last financial year, this year we ventured into the philanthropic medical arena. We did this by initiating work with a team called KAMMP (Kenya Association of Muslim Medical Professionals.

 

One of the main focuses of KAMMP is holding free medical camps in remote places of Kenya. During these camps, they treat a variety of ailments free of charge. This includes:

 

1.    Ophthalmology

2.    Optometry

3.    Diabetology

4.    Gynecology

5.    Orthopedics, and many more disciplines.

 

After discussions with KAMMP, we identified a few areas in which we could be of service to their work. The first is obviously fundraising towards their causes. However, another important area in which we could contribute is by developing software for them.

 

Towards this second goal we have started developing the Offline Friendly Patient Notes (OFPN) system. One of the main problems faced by KAMMP is the lack of reliable and persistent patient records (notes). Often patients would be expected to hold their own notes, which would be in the form of exercise books. These could easily be lost resulting in serious gaps in the patient medical history.

 

The OFPN aims to address this problem by providing a reliable and persistent way to store patient notes. In addition to this, it also has the peculiarity of being resistant to poor, or even absent, network connections. This is often the case in remote regions where networks are often very poor or even absent completely.

 

The development of the application has begun and more details about it can be found in the following website:

 

https://pn.ekda.org

 

The cost of hosting this application will be shouldered by EKDA and we expect it to initially be no more than about £50 a month. We also do not intend to gain financially from this application, and it will be used without charge by KAMMP to advance their cause.

 

We expect to release this application during the next financial year, i.e. 2023-2024.

Financial review

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

 

 

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Dr R Mukras
A Ahmed
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 3 -

The Trustees report was approved by the Board of Trustees.

Dr R Mukras
Trustee
8 November 2023
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
- 4 -

I report on the financial statements of the Charity for the year ended 28 February 2023, which are set out on pages 5 to 10.

Respective responsibilities of Trustees and examiner

The Charity’s Trustees, who are also the directors of El-Amin Kibera Development Association for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

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

Wilma A Sim FCCA (non-practicing)
Thyme Accounting & Tax Ltd
36 Angusfield Avenue
Aberdeen
AB15 6AQ
Dated: 8 November 2023
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 5 -
Unrestricted
Unrestricted
funds
funds
2023
2022
Notes
£
£
Income from:
Donations and legacies
3
19,807
16,215
Expenditure on:
Charitable activities
4
13,685
16,791
Net income/(expenditure) for the year/
Net movement in funds
6,122
(576)
Fund balances at 1 March 2022
(3,379)
(2,803)
Fund balances at 28 February 2023
2,743
(3,379)

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
BALANCE SHEET
AS AT
28 FEBRUARY 2023
28 February 2023
- 6 -
2023
2022
Notes
£
£
£
£
Current assets
Cash at bank and in hand
6,470
-
Creditors: amounts falling due within one year
9
(3,727)
(3,379)
Net current assets/(liabilities)
2,743
(3,379)
Income funds
Unrestricted funds
2,743
(3,379)
2,743
(3,379)

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 28 February 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 8 November 2023
Dr R Mukras
Trustee
Company registration number SC372845
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 7 -
1
Accounting policies
Charity information

El-Amin Kibera Development Association is a private company limited by guarantee incorporated in Scotland. The registered office is 18 Brighton Place, Peterculter, AB14 0UN, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting 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). The Charity is a Public Benefit Entity as defined by FRS 102.

 

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.7
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 9 -
2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Donations and legacies
Unrestricted
Unrestricted
funds
funds
restated
2023
2022
£
£
Donations and gifts
19,807
16,215
4
Charitable activities

Charitable Expenditure

Charitable Expenditure

2023
2022
£
£

Donations

13,125
16,314

Printing

90
-

Bank charges

4
-
13,219
16,314
Share of governance costs (see note 5)
466
477
13,685
16,791
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 10 -
5
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£

Independent examiners fee

-
466
466
-
477
477
-
466
466
-
477
477
Analysed between
Charitable activities
-
466
466
-
477
477
6
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
7
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
8
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

9
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
46
-
Other creditors
3,321
3,019
Accruals and deferred income
360
360
3,727
3,379
10
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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