The Mara Rianda Charitable Trust - Charities report

REGISTERED COMPANY NUMBER: 05035681 (England and Wales)

REGISTERED CHARITY NUMBER: 1102255

Report of the Trustees and

Financial Statements

for the Year Ended 31st March 2025

for

THE MARA RIANDA CHARITABLE TRUST

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of 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

Objectives and aims

The company is a charity and its objects are amongst other things to relieve persons who are in conditions of need or hardship and to relieve the distress caused thereby in Kenya and to advance education by such means as the trustees consider appropriate.

Public benefit

The public benefit of the charity is the funding of the building of education and health establishments, the supply of education, sports and medical equipment and the education of those in need.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year ended 31 March 2025 further funds totalling £102,924 have been received. The building of a new dormitory, new toilet and shower block and the refurbishment of an existing dormitory at Mara Rianda Primary School has been completed and fully funded by the charity. Funds have also been utilised to provide ongoing support to the Mara Rianda Primary School, Enkereri Primary School and two pre-schools in the Maasai Mara, Kenya as well as the local community.

We continue to support children through secondary school education. To date we have supported over 200 children, including 74 girls, to go to secondary school, of which 153 have now completed their secondary education. In addition we support one student at Kenya Medical Training College.

We continue to provide financial support for four teachers, as well as replenishing general school supplies; such as writing materials, books and sports equipment.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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 company is limited by guarantee under which each member is liable to contribute such sum as required not exceeding £10. The directors and trustees, who are also members, act in accordance with its Memorandum and Articles of Association.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05035681 (England and Wales)

Registered Charity number

1102255

Registered office

Castlegate House

36 Castle Street

Hertford

Hertfordshire

SG14 1HH

Trustees

C G Bird

D J Grammaticas

N R Hollingsworth

R W J Long

Company Secretary

R W J Long

Approved by order of the board of trustees on 4th December 2025 and signed on its behalf by:

R W J Long - Trustee

Independent examiner's report to the trustees of The Mara Rianda Charitable Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts 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 accounts 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 accounts to be reached.

Thomas J S Goligher

13 Byron Close

Stevenage

SG2 0JE

Date: .............................................

31/3/25

31/3/24

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

26,482

76,158

102,640

92,506

Investment income

2

284

-

284

206

Total

26,766

76,158

102,924

92,712

EXPENDITURE ON

Charitable activities

General

31,810

-

31,810

13,008

Restricted

-

96,610

34,616

Total

31,810

96,610

128,420

47,624

NET INCOME/(EXPENDITURE)

(5,044

)

(20,452

)

(25,496

)

45,088

RECONCILIATION OF FUNDS

Total funds brought forward

31,294

48,137

79,431

34,343

TOTAL FUNDS CARRIED FORWARD

26,250

27,685

53,935

79,431

31/3/25

31/3/24

Unrestricted

Restricted

Total

fund

funds

Notes

£

CURRENT ASSETS

Debtors

5

-

356

Cash at bank

28,587

27,685

56,272

80,035

28,587

27,685

56,272

80,391

CREDITORS

Amounts falling due within one year

6

(2,337

)

-

(2,337

)

(960

)

NET CURRENT ASSETS

26,250

27,685

53,935

79,431

TOTAL ASSETS LESS CURRENT
LIABILITIES

26,250

27,685

53,935

79,431

NET ASSETS

26,250

27,685

53,935

79,431

FUNDS

7

Unrestricted funds

26,250

31,294

Restricted funds

27,685

48,137

TOTAL FUNDS

53,935

79,431

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 4th December 2025 and were signed on its behalf by:

C G Bird - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	INVESTMENT INCOME

31/3/25

31/3/24

£

Interest receivable

68

56

Gift aid interest

216

150

284

206

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

A trustee N R Hollingsworth received £7,836.66 of travel expenses from the charity in the year ended 31st March 2025, £5,163.11 for the year ended 31st March 2024. Please refer to note 9 for more details.

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

23,618

68,888

92,506

Investment income

206

-

206

Total

23,824

68,888

92,712

EXPENDITURE ON

Charitable activities

General

13,363

(355

)

13,008

Restricted

-

34,616

Total

13,363

34,261

47,624

NET INCOME

10,461

34,627

45,088

RECONCILIATION OF FUNDS

Total funds brought forward

20,833

13,510

34,343

TOTAL FUNDS CARRIED FORWARD

31,294

48,137

79,431

The above is for the year ended 31st March 2024.

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Other debtors

-

356

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Trade creditors

256

-

Other creditors

1,361

-

Accrued expenses

720

960

2,337

960

7.	MOVEMENT IN FUNDS

Net

movement

At

At 1/4/24

in funds

31/3/25

£

Unrestricted funds

General fund

31,294

(5,044

)

26,250

Restricted funds

Restricted

48,137

(20,452

)

27,685

TOTAL FUNDS

79,431

(25,496

)

53,935

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

26,766

(31,810

)

(5,044

)

Restricted funds

Restricted

76,158

(96,610

)

(20,452

)

TOTAL FUNDS

102,924

(128,420

)

(25,496

)

Comparatives for movement in funds

Net

movement

At

At 1/4/23

in funds

31/3/24

£

Unrestricted funds

General fund

20,833

10,461

31,294

Restricted funds

Restricted

13,510

34,627

48,137

TOTAL FUNDS

34,343

45,088

79,431

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

23,824

(13,363

)

10,461

Restricted funds

Restricted

68,888

(34,261

)

34,627

TOTAL FUNDS

92,712

(47,624

)

45,088

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/4/23

in funds

31/3/25

£

Unrestricted funds

General fund

20,833

5,417

26,250

Restricted funds

Restricted

13,510

14,175

27,685

TOTAL FUNDS

34,343

19,592

53,935

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

50,590

(45,173

)

5,417

Restricted funds

Restricted

145,046

(130,871

)

14,175

TOTAL FUNDS

195,636

(176,044

)

19,592

The above is for the year ended 31st March 2024.

8.	RELATED PARTY DISCLOSURES

As at 31 March 2025, the charity owed N R Hollingsworth, a trustee, £1,361 (2024 - £NIL). This amount is included within creditors falling due in less than one year.

9.	TRAVEL COSTS

The majority of travel costs have been met by specific donations.