| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| People Charity |
| (A Company Limited by Guarantee) |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| People Charity |
| (A Company Limited by Guarantee) |
| People Charity |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7 | to | 10 |
| People Charity (Registered number: 07575323) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| 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 31 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 education and empowerment of individuals and organisations who are in the position to |
| intervene and invest in impoverished communities. |
| The prevention and relief of poverty anywhere in the world by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable communities to meet the needs of the local residents. |
| Significant activities |
| During the year, activities have included maintaining our support of education programmes in Gituamba, Kenya. This has remained the core focus of our charitable work and continues to reflect both the needs of the community and the capacity of the charity. |
| Alongside our ongoing programme delivery, the trustees have spent significant time developing strategic goals for the coming years, carefully considering the current and future capacity of the board, the sustainability of our programmes, and the evolving needs of the communities we serve. This period of reflection has been important in ensuring that People Charity remains effective, focused, and responsible in how it deploys its resources. |
| We continue to work closely with our partners in Gituamba to support access to education, recognising the long-term impact that consistent, high-quality education can have on individuals, families, and the wider community. Our commitment remains rooted in partnership working, local leadership, and supporting initiatives that enable communities to thrive beyond our direct involvement. |
| Progress on developing new areas of work has necessarily been measured. As a small charity with limited capacity, the trustees are mindful of the importance of not over-extending the organisation and of ensuring that any commitments are sustainable and aligned with our charitable purposes. |
| The trustees remain deeply grateful to our supporters and partners, whose generosity and encouragement make it possible for us to continue this work. |
| We confirm that the trustees have had regard to the Charity Commission’s guidance on public benefit. |
| ACHIEVEMENTS AND PERFORMANCE |
| Charitable activities |
| - Continued support for education initiatives in Gituamba, working in partnership with local organisations to strengthen opportunities for children and young people. |
| - Ongoing engagement with partners to ensure that support provided responds to local priorities and contributes to long-term community development. |
| - Strategic reflection and planning by the trustees, focused on governance, capacity, and the future direction of the charity. |
| While the year has not been one of expansion, it has been an important period of consolidation and learning, laying foundations for thoughtful and sustainable development in the years ahead for our partners in Kenya. |
| FINANCIAL REVIEW |
| Reserves policy |
| The Reserve Policy of People Charity is to hold a sum equivalent to six months average expenditure. This should be sufficient to meet any unforeseen or major expenditure. |
| Funds in deficit |
| There are none. |
| People Charity (Registered number: 07575323) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| FUTURE PLANS |
| The trustees are continuing to develop a clearer strategic direction for People Charity over the next few years. This includes: |
| - Reviewing the charity's capacity and governance arrangements |
| - Clarifying priorities for programme delivery |
| - Exploring how best to strengthen relationships with supporters and partners |
| - Ensuring that future activity remains sustainable, impactful, and aligned with community need |
| The trustees remain committed to supporting communities in Kenya and exploring future opportunities where capacity allows, while remaining realistic about the limits of a small charity. |
| 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. |
| Charity constitution |
| Charitable Company |
| Recruitment and appointment of new trustees |
| Appointed by the consensus on the board. |
| Acknowledgements |
| The Trustees would like to extend their heartfelt gratitude to our supporters and partners. Your generosity and commitment have been instrumental in enabling our work and remain our inspiration that we can build a fairer world. |
| Together, we are making a difference in the lives of those who need it most. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Independent Examiner |
| Paul Hammett Accounting Solutions Ltd |
| 11 Manor Road |
| Wendover |
| Buckinghamshire |
| HP22 6HL |
| People Charity (Registered number: 07575323) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| People Charity |
| Independent examiner's report to the trustees of People Charity ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 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. |
| Paul Hammett, MAAT |
| Paul Hammett Accounting Solutions Ltd |
| 11 Manor Road |
| Wendover |
| Buckinghamshire |
| HP22 6HL |
| 22 December 2025 |
| People Charity |
| Statement of Financial Activities |
| for the Year Ended 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 34,415 |
| People Charity (Registered number: 07575323) |
| Statement of Financial Position |
| 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| CURRENT ASSETS |
| Cash in hand |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 4 |
| Unrestricted funds | 22,178 |
| Restricted funds | 12,237 |
| TOTAL FUNDS | 34,415 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 |
| People Charity |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 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. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. |
| People Charity |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES FROM LAST YEAR |
| Unrestricted | Restricted | Total |
| funds | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| 702 | - |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 22,992 | 14,242 |
| TOTAL FUNDS CARRIED FORWARD | 22,178 | 12,237 | 34,415 |
| 4. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1/4/24 | in funds | 31/3/25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 22,178 | (6,577 | ) | 15,601 |
| Restricted funds |
| Liberia | 2,614 | - | 2,614 |
| Uzima Tele | 1,577 | (759 | ) | 818 |
| Project Management costs | 3,610 | - | 3,610 |
| Uzima Tele Educational Centre | 4,436 | - | 4,436 |
| (759 | ) |
| TOTAL FUNDS | (7,336 | ) | 27,079 |
| People Charity |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 4. | MOVEMENT IN FUNDS - continued |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 5,937 | (12,514 | ) | (6,577 | ) |
| Restricted funds |
| Scholarship | 2,384 | (2,384 | ) | - |
| Uzima Tele | 4,354 | (5,113 | ) | (759 | ) |
| ( |
) | (759 | ) |
| TOTAL FUNDS | ( |
) | (7,336 | ) |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1/4/23 | in funds | 31/3/24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 22,992 | (814 | ) | 22,178 |
| Restricted funds |
| Liberia | 2,614 | - | 2,614 |
| Scholarship | 547 | (547 | ) | - |
| Uzima Tele | 2,431 | (854 | ) | 1,577 |
| Project Management costs | 3,610 | - | 3,610 |
| Uzima Tele Educational Centre | 4,436 | - | 4,436 |
| Covid 19 Campaign | 604 | (604 | ) | - |
| 14,242 | (2,005 | ) | 12,237 |
| TOTAL FUNDS | 37,234 | (2,819 | ) | 34,415 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 5,287 | (6,101 | ) | (814 | ) |
| Restricted funds |
| Scholarship | 4,637 | (5,184 | ) | (547 | ) |
| Uzima Tele | 4,089 | (4,943 | ) | (854 | ) |
| Covid 19 Campaign | 500 | (1,104 | ) | (604 | ) |
| 9,226 | (11,231 | ) | (2,005 | ) |
| TOTAL FUNDS | 14,513 | (17,332 | ) | (2,819 | ) |
| People Charity |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 4. | MOVEMENT IN FUNDS - continued |
| 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 | 22,992 | (7,391 | ) | 15,601 |
| Restricted funds |
| Liberia | 2,614 | - | 2,614 |
| Scholarship | 547 | (547 | ) | - |
| Uzima Tele | 2,431 | (1,613 | ) | 818 |
| Project Management costs | 3,610 | - | 3,610 |
| Uzima Tele Educational Centre | 4,436 | - | 4,436 |
| Covid 19 Campaign | 604 | (604 | ) | - |
| 14,242 | (2,764 | ) | 11,478 |
| TOTAL FUNDS | 37,234 | (10,155 | ) | 27,079 |
| 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 | 11,224 | (18,615 | ) | (7,391 | ) |
| Restricted funds |
| Scholarship | 7,021 | (7,568 | ) | (547 | ) |
| Uzima Tele | 8,443 | (10,056 | ) | (1,613 | ) |
| Covid 19 Campaign | 500 | (1,104 | ) | (604 | ) |
| 15,964 | (18,728 | ) | (2,764 | ) |
| TOTAL FUNDS | 27,188 | (37,343 | ) | (10,155 | ) |
| 5. | RELATED PARTY DISCLOSURES |