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 2024
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 - 11
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 1 -

The Trustees present their annual report and financial statements for the year ended 28 February 2024.

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.

 

In contrast to successive years, this year our main project was not just Qurbani but also the Medical camp as well. In fact, it superseded the previous and is now the main project it terms of size and complexity

 

Our Funding

This year our funding was mainly obtained for the Qurbani and Medical camp programs. We also had other projects such as the funeral support program, the marriage assistance program, and the zakat program amongst others. These have been discussed in the sections below.

 

Medical Camp Program

Towards the end of the previous year, we were finalizing the final steps to actualize the medical camp. In May, the camp took place and was a major success. Almost 600 patients were tended to across various specialties including:

 

1.Ophthalmology

2.Optometry

3.Diabetology

4.Gynecology

5.Orthopedics, and many more disciplines.

 

The medical camp has quickly become the one highest impact project that we embark on. It was conducted in collaboration with KAMMP and the local county government in Lamu and we are infinitely grateful for their support.

 

EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 2 -

Qurbani Programm

The Qurbani program was another major 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.

 

Other Programs

This year we also worked on the Zakat, the marriage assistance, the iftar, and the funeral programs.

 

ZAKAT

Zakat is an obligatory payment upon those with wealth above a certain threshold. It is paid annually on certain kinds of property. It must be given to the poor. This year, we had £3500 of Zakat that we received. This money was distributed to the poor across various regions of Kenya.

 

MARRIAGE ASSISTANCE PROGRAM

The marriage assistance program assists those that would like to get married but do not have the ability to do so. This year we spent £450 towards this program and managed to get 5 couples married in the small village of Chakama in Kenya. It was a great day for them to finally tie the knot.

 

IFTAR PROGRAM

Iftar is the meal eaten by to break their fast after sunset every day during Ramadan. It is often a great challenge for many in Kenya to find a meal and this program offered them respite during this holy month of Ramadhan. This year we spent £3848.5 towards the iftar program which took place across various villages in Kenya but mainly in Chakama.

 

FUNERAL PROGRAM

This year, an individual from the Kenyan diaspora community in Britain sadly passed away. Unfortunately, there were no funds available to offer him a proper burial and EKDA stepped in to assist with a £1000 donation towards the this end.

 

 

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.

The charity has £8,615 unrestricted funds as at the year end of 31 March 2024.

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 2024
- 3 -

The Trustees report was approved by the Board of Trustees.

Dr R Mukras
Trustee
18 November 2024
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 2024, which are set out on pages 5 to 11.

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: 18 November 2024
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 5 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Donations and legacies
3
37,269
19,807
Charitable activities
4
31,397
13,685
Net income and movement in funds
5,872
6,122
Reconciliation of funds:
Fund balances at 1 March 2023
2,743
(3,379)
Fund balances at 28 February 2024
8,615
2,743

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
BALANCE SHEET
AS AT
28 FEBRUARY 2024
28 February 2024
- 6 -
2024
2023
Notes
£
£
£
£
Current assets
Cash at bank and in hand
12,146
6,470
Creditors: amounts falling due within one year
9
3,531
3,727
Net current assets
8,615
2,743
The funds of the Charity
Unrestricted funds
8,615
2,743
8,615
2,743

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 2024.

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 18 November 2024
Dr R Mukras
Trustee
Company registration number SC372845 (Scotland)
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 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 or grantors 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 2024
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 2024
- 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
2024
2023
£
£
Donations and gifts
37,269
19,807
4
Expenditure on charitable activities
2024
2023
£
£
Direct costs

Donations

30,499
13,125

Printing

-
90

Bank charges

58
4
30,557
13,219
Share of support and governance costs (see note 5)
Governance
840
466
31,397
13,685
Analysis by fund
Unrestricted funds
31,397
13,685
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 10 -
5
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£

Independent examiners fee

-
840
840
-
466
466
-
840
840
-
466
466
Analysed between
Charitable activities
-
840
840
-
466
466
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:

2024
2023
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
8
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
-
46
Other creditors
3,171
3,321
Accruals and deferred income
360
360
3,531
3,727
EL-AMIN KIBERA DEVELOPMENT ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 11 -
10
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 March 2023
Incoming resources
Resources expended
At 28 February 2024
£
£
£
£
General funds
2,743
37,269
(31,397)
8,615
Previous year:
At 1 March 2022
Incoming resources
Resources expended
At 28 February 2023
£
£
£
£
General funds
(3,379)
19,807
(13,685)
2,743
11
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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