The Directors present their annual report and financial statements for the year ended 31 December 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 Articles of Association, the Companies Act 2006 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)".
The objectives of Kidogo Kids are:
alleviation of poverty, hardship and distress,
supporting existing organisations and setting up new initiatives
the advancement of education and life skills
promotion of health and well being
emergency financial support to individuals
2024 was another very busy year for Kidogo Kids; building on the successes of previous years, we have continued to expand our existing projects as well as implementing some exciting new ones, as planned. We have also continued to provide emergency assistance to individuals and families, working closely within communities as well as with community leaders and local authorities to understand precisely where assistance is most needed. As well as immediate relief, we continue to develop our projects to ensure that they have a lasting impact, bringing positive long term change to the beneficiaries and community as a whole.
Unfortunately, Kenya has not escaped the current global financial situation, with the vulnerable suffering the most. The tough economic conditions have resulted in reduced employment which has exacerbated poverty and hardship within the slum areas. As much of our work is focused in these areas we have seen first hand how difficult life has been for so many. The cost of living has risen enormously resulting in many families struggling with the basic necessities such as food and accommodation. These pressures give rise to increased social problems of alcoholism, drug abuse and domestic violence, the latter predominantly against women and girls.
Our Safe House continues to be a much needed resource in the area with many more girls being brought to stay in it, both as a temporary and longer term haven. In some cases the child only stays for a short time until they are able to be safely reunited with relatives. Of the fifteen new children who came to the Safe House this year, we were able to reunite nine of them safely and happily with family members. We continue to monitor them all to ensure that they are being well cared for, providing support where needed. We have good relationships with the children’s department, police and community leaders, who are very supportive of our work. Our joint aim is to return all children to their biological families if it is safe to do so and in the best interests of the child.
The education of the Safe House girls is hugely important to us and it is wonderful to see how each of them is progressing. At the beginning of 2025, we will have two more joining Junior Secondary School and three starting college while the rest have all successfully passed into the next year group in primary school. We continue to provide all the necessities; carers, food, clothing, toiletries, school / college fees and supplies, toys, books, medical care and outings, including swimming classes.
Our Girls’ Protection Programme is going well, with eighty-three girls now participating. The main aim of the programme is to ensure that these girls can remain safely with their families, without having to be admitted to the Safe House. We do this by supporting the girls to take some of the pressure off their families, many of whom struggle to cope. Material support includes food, clothing, toiletries, school supplies and books as well as counselling and medical costs. They spend their time after school, at weekends and during the school holidays in a safe and supervised place where they have many activities to participate in and learn new skills, including cookery and first aid classes. We monitor the girls closely, ensuring that they are safe within their homes and are quick to address any potential issues, working with their parents and relatives as well as social workers where needed. At Christmas this year, we held our annual Christmas party with the children and their families, providing lunch and a wonderful dancing display by the girls. We gave them new school uniforms, full pencil cases and activity packs as well as food parcels for their families. Where possible, we source all items from local shops so as to support community businesses.
Our Boys’ Club has been running for just over a year now and it is wonderful to see the transformation of the participants. We launched the project to try and bring about lasting change within the area; many of the girls on our Girls’ Protection Programme or Safe House are there because of the attitude of men towards women, so we want to try to change this going forward. The Boys’ Club is designed for boys aged 10-15 and works in conjunction with the Girls’ Protection Programme, running after school, at weekends and during the holidays. They have a very good role model as their leader who teaches them practical skills and sports as well as reading and playing games such as chess and draughts. The attitude of these boys to authority, to the girls and even to each other has greatly improved since the club started. They are well mannered, caring and helpful, proud of their club and respectful of the girls in the Girls’ Protection Programme. Even their behaviour during class has improved, they are no longer as disruptive and are much more polite to their teachers.
We continue our work with the primary school in the same slum community where amongst others, we run our Good Governance Programme and Feeding Programme. The Good Governance Programme is going well, with positive improvements made to the running of the school. Thanks to a grant, we have been able to continue to pay the salaries of the headteacher and school accountant. We work closely with both of them along with the school management to continue to raise the standards of the school and the care provided to the children.
The Feeding Programme remains a hugely beneficial resource to many within the community; we provide a nutritious breakfast and lunch every day to approximately 250 children within the school as well as a number of vulnerable adults and elderly people from the local area. We also provide an evening meal to the most needy children who, without this, would have no other food. We have been running the Feeding Programme for several years and it has had very significant results; general health, both physical and mental, is much better, overall school attendance has risen and concentration in class has improved, with corresponding exam results improvements. All of the children in grade 6 who sat their final exams have successfully moved on to further education; two have chosen to go to technical training college as they were older for their year and the rest have all been accepted into Junior Secondary School.
One of the biggest challenges for children in the slum is access to education, largely due to parents being unwilling or unable to pay school fees or buy school requirements, particularly for girls. Many children, especially girls, often do not get a chance to attain education beyond primary level. At the end of 2024, as part of our Christmas Appeal, we were able to raise enough money to support all the children who needed help with either school / college fees or school requirements, to ensure that they will be able to complete their first year of Junior Secondary School. In 2025 we are hoping to be able to offer the same support to more children.
In addition to these two programmes, we have supported the school and surrounding area in many other ways through;
Clean Hands Programme
Stationery Programme
Reading Programme
Renovations to the kitchen and washrooms
Provision of new desks and other furniture
School graduations and prize-givings with celebratory lunches and prizes
School sports days
In 2024 we continued to work alongside other schools, both primary and secondary in other slum areas. We have provided them with more books for their reading programmes, stationery, sports equipment and kit, extracurricular materials and other necessities.
We also continued working with the baby home and two children’s homes, providing baby formula, food, clothing, hygiene packs, activity packs, toys and games. We believe that all children should have a chance to experience new things and broaden their horizons, so we regularly take children of all ages on outings to play areas, swimming and to the national park.
In 2024 we launched a new project to work directly with women from the community, who are struggling to provide for their families. Often these are single mothers who have been abused or abandoned by their partners, many suffering from depression and a feeling of being unable to cope. Our new Ladies Empowerment Group was designed to meet a need within the community after two cases of pregnant, suicidal women were brought to us; both had other children and had reached a point of being unable to care for themselves or their children. We worked with these women to get them the help they needed, assisted with their rent and household items and provided food for them and their children. Once they felt ready, we helped them each to start a small business, providing some business and bookkeeping training and the capital to start. From this, we developed a small group of ladies, all of whom were keen to start their own businesses. The Ladies Empowerment Group is now thriving, with the group sharing ideas and offering support to each other, both in business and socially. They have also started a small savings scheme.
In 2025, we would like to be able to expand this programme, so as to enable more ladies to start their own businesses and stand on their own feet, without having to rely on handouts. We have already seen the positive impact that this has had on the whole family with the mothers being happier and more confident, it has also had a significant impact on the wellbeing of their children.
Throughout 2024 we have been working in partnership with Laura’s Legacy. At the beginning of the year we received funding to put up a building housing two special needs classrooms, two rooms as a women’s refuge, accessible washrooms and washing area and a large meeting room which provides a space for the Boys’ Club. Laura’s Legacy also pays the salary of the special needs teacher. This is the first of its kind within the community as previously children with special needs were either kept in their houses or left to roam the streets, without a safe place to go or being able to attend school. The women’s refuge has been in constant use since opening and we have been able to rescue and rehabilitate several women and their children, escaping from abusive relationships.
With support from Laura’s Legacy, we have been able to purchase a plot of land for use by the school and local community. In 2025, we plan to develop part of it as a multi-use sports ground and also have plots where pupils can grow vegetables as part of the agriculture and environmental studies curriculum.
In addition to the programmes outlined, we get a lot of one-off cases relating to either child protection, gender based violence or individual suffering. Some examples are as follows:
Devastating floods in April resulting in many families losing their homes; we helped them to relocate and rebuild their lives, providing help with rent, household items, clothing and food
Two cases of ladies who had been working in prostitution due to addiction issues; we have supported them through rehabilitation and are in the process of helping them to secure employment
Several cases of children being neglected or abused and have successfully been reintegrated with other relatives
Three children with mental disabilities were successfully diagnosed and treated, having previously been kept at home by their parents
Palliative care for one little boy with a heart condition as well as support for the mother and siblings
Continued support for an elderly grandmother who is the sole carer for her orphaned grandchildren, including one with special needs
Fees for several children and young people in secondary school, college and university
Assistance given to several individuals as one-off help with things such as starting a business, medical bills, rent payments or food
We are extremely grateful to everyone who has supported us during 2024. We have been fortunate to receive grants from Neptune Group, SPAN, Souter Charitable Trust, Childs Charitable Trust, Hazel’s Footprints Trust, TaP Futures and Lottie’s Way – The Charlotte Hope Foundation, as well as those who wish to remain anonymous. We are also very grateful for so many individuals who have given one-off donations and those who give regular donations, all of which make our work possible. As ever, all administrative costs are paid by the trustees and all donations go directly to the beneficiaries.
The Directors who served during the year and up to the date of signature of the financial statements were:
The Directors' report was approved by the Board of Directors.
I report on the financial statements of the charity for the year ended 31 December 2024, which are set out on pages 6 to 14.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, it is my responsibility to:
examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008;
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; and
state whether particular matters have come to my attention.
I have completed my examination and I have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Kidogo Kids is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Ringhaddy House, 50 Ringhaddy Road, Killinchy, Co Down, BT23 6TU.
The financial statements have been prepared in accordance with the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2016). 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 applying FRS 102 Update Bulletin 1 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.
At the time of approving the financial statements, the Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Directors 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.
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.
Resources expended are included in the Statement of Financial Activities on an accrual basis, inclusive of any VAT as it cannot be recovered.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
Governance costs include audit fees and the initial legal costs involved in setting up the charity.
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource.
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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
In the application of the charity’s accounting policies, the Directors 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.
Accountancy
Bank charges
There were no employees during the year or in the prior period.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
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.