REGISTERED COMPANY NUMBER: 12273506 (England and Wales)

REGISTERED CHARITY NUMBER: 1189893

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 4 April 2026

for

The Beehive Children's Foundation

(Africa)

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

6

Independent Examiner's Report

7

Statement of Financial Activities

8

Balance Sheet

9

Notes to the Financial Statements

10

to

14

TRUSTEES

C M Jackson (resigned 25.9.25)

Mrs J Hutt (appointed 25.9.25)

I W G Jenkins

Mrs P D Jenkins

B F Laws

Mrs D Double

Mrs A Tindall

S C Fu (appointed 23.4.26)

A E T Nunn Director (appointed 25.9.25)

COMPANY SECRETARY

Ms O Ashaolu

REGISTERED OFFICE

50 Princes Street

Ipswich

Suffolk

IP1 1RJ

REGISTERED COMPANY NUMBER

12273506 (England and Wales)

REGISTERED CHARITY NUMBER

1189893

ACCOUNTANTS

R T Marke & Co

69 High Street

Bideford

Devon

EX39 2AT

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 4 April 2026. 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).

The trustees report another year of successfully providing specialist care for our Kenyan young teenaged girls who have become pregnant as a result of sexual abuse. We continue to fund the operation of two residential refuges based in Nakuru, with our charitable objectives delivered by a well-established team working for our sister Kenyan charity, The Beehive Trust. The staff employed by the Beehive Trust are invaluable in delivering our services and we have continued to acknowledge their valued contribution by continuing the practice of having a modest team treat days which is much appreciated and helps deepen their loyalty and commitment. Whilst many of our girls are from within Nakuru district, due to our unique approach, we also have had referrals to us from other parts of Kenya although this will cease due to a change in policy of the Nakuru, District Children's Officer.

We continue to be encouraged by the positive results that are achieved from our 'family style' care approach that heals the psychological and emotional trauma of many of our girls. This, in turn, is reflected in the positive and increased support from our donors and grant makers, as shown in our accounts. The directors of the Foundation are Christians and administer the Foundation under a general Christian ethos. However, our volunteers and supporters have a range of faith backgrounds or are of no faith, all sharing a common compassion for the plight of these girls. We offer help to girls regardless of their faith background or tribal connection although the part of Kenya in which we operate is predominately 'nominal Christian'.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Beehive Foundation's objects are: -

The relief of poverty, sickness, hardship and distress of child mothers in African countries who have been subject to sexual abuse and, as a result, are either pregnant or have given birth by providing appropriate care and support services, preventative awareness campaigns, public awareness campaigns which have the aim of reducing the number of child mums resulting from sexual abuse and supporting other organisations and/or charities that further the same charitable purpose.

Significant activities

The Foundation's charitable benefit was delivered by funding the following:

a) Accommodation. Funding rental properties.

b) Food and Living Necessities. The provision of meals, clothing and toiletries, etc and also pocket money and modest trips out.

c) Mental and Emotional Wellbeing. Addressing the emotional and psychological trauma resulting from the abuse and to provide support through any associated criminal proceedings against the abuser. This is provided by the Beehive permanent staff and through one-to-one sessions as required. If necessary, a professional counsellor, clinical psychologist or psychiatrist are engaged.

d) Education. Provide access to education that matches the child's age and ability have been provided through ongoing assessment and considering each child's ability and aspirations. This includes paying for school fees, books and uniform so that the mums can return to school. Education is not only provided for the child mums but, if they are in the long-term care of The Beehive Trust, it also includes their children when they become school age.

e) Vocational Training. Training opportunities have been provided to facilitate entering paid employment, particularly for those less academic children. External vocational training has included enrolment at sewing, hair dressing and baking schools.

f) Life Skills. The development of life skills to enable each mother to lead a self-sufficient adult life as a contributing member of her community has continued to be a key aim that is delivered through practical and emotional support by the Beehive staff. This has helped to develop self-confidence, grow self-worth and improve their English which maximises their employment prospects.

g) Child Care. Baby and child care has been provided to enable mothers to attend school and to study. Whilst our child mums look after and play with their own children, child care is provided for those too young to start infant school whilst their mums are at school or are doing homework.

h) Natal Care. Pre- and post-natal care, parenting instruction and support has been provided. All first-time mums of any age need support, but for these child mums it is crucial for them to learn to look after their children for themselves and to build loving bonds with their baby, especially as their baby is initially associated with their sexual abuse.

i) General Medical Care. Access has been provided to general medical, dental and eye care. Medical care is funded, not only for pre-natal care and delivery, but also for the ongoing everyday health needs of both mothers and their children.

At the start of the year the Beehive Trust had cared for a total of 109 child mums and 109 babies/children since its inception in 2014. At the year-end there were 22 child mums and 25 babies/children in our care. In the interim year 10 mums have been able to re-join their families or have become adults and are in university or employment. A total of 84 mums have been reintegrated into their families or community, of which, we continue to support one of these girls at university, whilst her daughter remains in our care where we continue to support her education. Another two girls are also at university, one with her son living at home with family, and another who lives with her son there.

Over the year there have been 12 births in private and government hospitals, of which 8 have required caesarean section, often due to their immature and petite bodies. Sadly, during this year we have lost 3 babies. One baby boy was born prematurely at 36 weeks and had immature lungs and did not respond to the extensive medical treatment and intervention. We also lost twin baby boys, who were in a high-risk pregnancy due to sharing the same placenta and the same amniotic sac and were prematurely still born at 24 weeks gestation. Both these girls underwent grief therapy at the local hospital, along with the appropriate medical care, love and compassion at home in The Beehive.

At the start of the year 13 mums were in full-time education, either academic or vocational, and 3 of their children were also in school. At year end 14 mums were in full-time education and 6 of their children were also in school. We also continued to support the ongoing educational costs of 3 of our girls who have left the residential care of The Beehive Trust and 8 of their children.

Public benefit

Through funding the rental of three residential small properties in Nakuru, Kenya and the associated running costs, the Foundation provides a home for vulnerable girls who, having been sexually abused, subsequently become pregnant, are at risk of further harm and cannot remain in their current home environment. Girls are referred to The Beehive Trust by the District Child Welfare Department and are placed into their legal care by the Courts making them temporary legal guardians. These girls come from areas of social deprivation, where there are seldom options for the family to provide care in a safe place for them and their babies. There is no state provision for abused children and within the charitable sector, the specialist care provision for pregnant children and child mums along with their babies is virtually non-existent in Kenya.

Apart from providing shelter, food, clothing and keep for our girls and babies/children, we also provide:

- Pre- and post- natal care,

- Access to a maternity hospital

- Medical and dental care,

- Counselling and access to psychiatric or psychology professionals

- Parental training,

- Access to schooling and homework support, including care for their babies/toddlers to achieve this,

- Access to vocational training, as required,

- A sense of love and worth within the Beehive Family.

Whilst the Beehive Foundation is staffed only by volunteers, The Beehive Trust employed 13 staff in Kenya at year end. This included two full-time social workers, an administrator, house mums and care assistants as well as a part-time maintenance worker. The Beehive Trust also engaged external professional services such as hospitals, doctors, dentists and clinical psychologists, as required. Through funding the Trust, we also paid for the schooling of our children in the state and boarding system. Our accommodation and social interaction of staff and children creates a stable family style environment, which is key to our children's practical and emotional support and development against the background of their own family dysfunction.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Beehive Trust continues to rent three properties as our place-of-safety refuges and operations managers' accommodation which is a significant part of our recurring costs. Whilst this has enabled our work to be established and grow, apart from the cost, there are a number of other practical disadvantages and limitations in this method of operation which we are seeking to address. Whilst the Beehive Foundation is staffed only by volunteers, The Beehive Trust employed 12 staff in Kenya at year end. This included two full time social workers, house mums and care assistants as well as a maintenance worker. The Beehive Trust also engaged external professional services such as hospitals, doctors, dentists and clinical psychologists, as required. The Trust also paid for the schooling of our children in the state and "private" system. Our accommodation and social interaction of staff and children facilitates creating a stable family style environment, which is key to our children's practical and emotional support and development against the background of their own family dysfunction.

We have been progressing our medium-term project of developing a bespoke campus of buildings to form a 'Beehive Community' on the 2.75acres of land we have purchased in Njoro, Nakuru. During the year we had to replace our fencing and secure the land with a substantial stone wall and electric fence. During the year we have been fundraising for the development of our community project but at the end of the year the Kenyan Government published its policies in line with new legislation to phase out children's homes by 2031, to be replaced by a fostering and wider family care programme in response to lobbying by UNICEF. We generally support this move for children to be placed with a foster family / wider family rather than reside in an institution, but in addressing the larger problem there is little consideration given to the specialist needs of abused child mums. The Beehive Trust is involved in a Kenyan lobby group seeking for the rules governing gender-based violence refuges be extended to include provision for minors. Until the situation stabilises, we have suspended fundraising for this project whilst considering how the resource can best be repurposed to support abused, pregnant young girls should our residential work no longer be permitted.

Fundraising activities

We continue to be greatly encouraged by, and are grateful for, the generosity of our many donors and personal fundraisers who have made us fiscally viable despite the downward pressure on people's income due to global economic pressures and subsequent exchange rate fluctuations. We are very fortunate to be supported by a very faithful and loyal group of donors and supporters. We have seen a consistency in both the number of one-off donations and regular monthly giving which includes monthly sponsorships of a child's educational and/or home care. This regular giving gives us good financial stability and enables more positive financial planning. Our financial position remains strong and allows us to plan confidently in providing our caring services.

Our fundraising continues to benefit from our digital presence. Our Facebook page provided a valuable form of communication and enabled us to launch appeals for one-off needs such as costly medical procedures or clothing appeals. Our web site also continued to be valuable for communicating with new people and to provide an online channel for people to register for our newsletter. It also allows new donors to make one off or regular payments and make gift aid declarations.

FINANCIAL REVIEW

Financial position

We continue to be greatly encouraged by, and grateful for, the generosity of our many donors and personal fundraisers which has made us fiscally viable during the challenges from global inflationary pressures and exchange rate fluctuations. We are very fortunate to be supported by a very faithful and loyal group of donors and supporters, and we have seen a growth in both the number of one-off donations and regular monthly giving which includes a marked improvement in the monthly sponsorships of a child's educational and/or home care. This regular giving provides us better financial stability and enables more positive financial planning.

We also continue to benefit from our digital presence. Our Facebook page provides a valuable form of communication and enables us to launch appeals for one-off needs such as new furniture or costly medical procedures. Our web site also continues to be valuable for communicating with new people and to provide an online channel for people to register for our newsletter. It also allows new donors to make one off or regular payments and any gift aid declarations. This is remarkable in the continued economic environment of increased costs and downward pressure on the income of our donors. Kenyan inflation also continues to be a contributing factor in driving up our operational costs. However, our present funding streams have been sufficient to allow an increase in the coming years budget for our recurring-costs. Our income forecast looks strong despite the provision for these operational increases in our 2025-26 budget, whilst still meeting our policy for holding a 3-month reserve.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its Articles of Association, which incorporates a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

The charity is directly governed by the director trustees, with four of them taking the executive roles of CEO, CFO, COO and Safeguarding Officer. A new trustee, Alan Nunn, was appointed at the last AGM. Alan has former trustee experience and adds a wealth of business, organisational and technical skills to the trustee team. At the last AGM, Chris Jackson stepped down from his role of CFO after 6 years of faithful and diligent service, for which we are very grateful. During a protracted recruitment, the CEO, Ian Jenkins, temporarily filled this role. In April 2026, after the financial year end, a new CFO, Samuel Fu was appointed CFO. At the end of our financial year, we had 7 trustees.

The trustees have met eight times over the year to ensure the prudent operation and governance of the Foundation, reviewing our finances, discussing our fundraising, evaluating risks and strategy, revising our policies, keeping our safeguarding training and registration up to date and maintaining our awareness of the Charity Commission guidance.

Under a formal 'Partnership Agreement' with the trustees of The Beehive Trust, Kenya, the Foundation continues its practice of funding the Trust's recurring operational costs by making grants against a quarterly grant request, submitted to the Board. Performance and spend are monitored at monthly board meetings and reviewed quarterly. Capital budget requests continue to be decided against individual grant requests and proofs of purchase requested afterwards. Large specific capital projects are also managed on an individual or phased basis and reviewed monthly. The Beehive Trust's independently audited, annual financial report is also reviewed by the Board. The Foundation has the right to inspect the care homes and the Board receives a report from visiting independent trustees. The Kenyan Authorities also have their own inspections.

Approved by order of the board of trustees on 24 September 2026 and signed on its behalf by:

I W G Jenkins - Trustee

Independent examiner's report to the trustees of The Beehive Children's Foundation (Africa) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 4 April 2026.

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.

Sarah Chamberlain FCA, FCCA

The Association of Chartered Certified Accountants

24 September 2026

4.4.26

4.4.25

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

87,319

23,725

111,044

118,060

Other trading activities

2

-

-

-

785

Investment income

3

1,912

-

1,912

2,120

Total

89,231

23,725

112,956

120,965

EXPENDITURE ON

Raising funds

4

-

-

-

48

Charitable activities

Grants made

3,200

84,370

87,570

86,954

Support costs

7,016

-

7,016

-

Total

10,216

84,370

94,586

87,002

NET INCOME/(EXPENDITURE)

79,015

(60,645

)

18,370

33,963

Transfers between funds

7

(63,037

)

63,037

-

-

Net movement in funds

15,978

2,392

18,370

33,963

RECONCILIATION OF FUNDS

Total funds brought forward

103,434

10,200

113,634

79,671

TOTAL FUNDS CARRIED FORWARD

119,412

12,592

132,004

113,634

4.4.26

4.4.25

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Cash at bank

119,412

12,592

132,004

113,634

NET CURRENT ASSETS

119,412

12,592

132,004

113,634

TOTAL ASSETS LESS CURRENT LIABILITIES

119,412

12,592

132,004

113,634

NET ASSETS

119,412

12,592

132,004

113,634

FUNDS

7

Unrestricted funds

119,412

103,434

Restricted funds

12,592

10,200

TOTAL FUNDS

132,004

113,634

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 4 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 4 April 2026 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 24 September 2026 and were signed on its behalf by:

I W G Jenkins - 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.	OTHER TRADING ACTIVITIES

4.4.26

4.4.25

£

£

Craft sales

-

785

3.	INVESTMENT INCOME

4.4.26

4.4.25

£

£

Deposit account interest

1,912

2,120

4.	RAISING FUNDS

Raising donations and legacies

4.4.26

4.4.25

£

£

Support costs

-

48

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 4 April 2026 nor for the year ended 4 April 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 4 April 2026 nor for the year ended 4 April 2025.

There was a total of £5,077.70 paid to Mr and Mrs Hutt. Mrs Jane Hutt is a trustee and director of the charity. Mr and Mrs Hutt are the operational managers on the ground in Kenya. An amount of £4,027.12 was for a visit to the UK to promote the charity and give talks at all the churches that provide ongoing financial support and includes flights, RAC breakdown cover for a borrowed car and fuel. An amount of £1,050.58 was for healthcare insurance. These were agreed by all the trustees.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

110,960

7,100

118,060

Other trading activities

785

-

785

Investment income

2,120

-

2,120

Total

113,865

7,100

120,965

EXPENDITURE ON

Raising funds

48

-

48

Charitable activities

Grants made

64,954

22,000

86,954

Total

65,002

22,000

87,002

NET INCOME/(EXPENDITURE)

48,863

(14,900

)

33,963

RECONCILIATION OF FUNDS

Total funds brought forward

54,571

25,100

79,671

TOTAL FUNDS CARRIED FORWARD

103,434

10,200

113,634

7.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At 5.4.25

in funds

funds

At 4.4.26

£

£

£

£

Unrestricted funds

General fund

103,434

79,015

(63,037

)

119,412

Restricted funds

Education

-

2,391

-

2,391

Living

-

(58,634

)

58,635

1

Medical

-

(1,232

)

1,232

-

Building

10,200

(3,170

)

3,170

10,200

10,200

(60,645

)

63,037

12,592

TOTAL FUNDS

113,634

18,370

-

132,004

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

89,231

(10,216

)

79,015

Restricted funds

Education

9,591

(7,200

)

2,391

Living

12,166

(70,800

)

(58,634

)

Medical

1,968

(3,200

)

(1,232

)

Building

-

(3,170

)

(3,170

)

23,725

(84,370

)

(60,645

)

TOTAL FUNDS

112,956

(94,586

)

18,370

Comparatives for movement in funds

Net

movement

At 5.4.24

in funds

At 4.4.25

£

£

£

Unrestricted funds

54,571

48,863

103,434

Restricted funds

Building

25,100

(14,900

)

10,200

TOTAL FUNDS

79,671

33,963

113,634

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

113,865

(65,002

)

48,863

Restricted funds

Building

7,100

(22,000

)

(14,900

)

TOTAL FUNDS

120,965

(87,002

)

33,963

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

Net

Transfers

movement

between

At 5.4.24

in funds

funds

At 4.4.26

£

£

£

£

Unrestricted funds

54,571

127,878

(63,037

)

119,412

Restricted funds

Education

-

2,391

-

2,391

Living

-

(58,634

)

58,635

1

Medical

-

(1,232

)

1,232

-

Building

25,100

(18,070

)

3,170

10,200

25,100

(75,545

)

63,037

12,592

TOTAL FUNDS

79,671

52,333

-

132,004

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

203,096

(75,218

)

127,878

Restricted funds

Education

9,591

(7,200

)

2,391

Living

12,166

(70,800

)

(58,634

)

Medical

1,968

(3,200

)

(1,232

)

Building

7,100

(25,170

)

(18,070

)

30,825

(106,370

)

(75,545

)

TOTAL FUNDS

233,921

(181,588

)

52,333

8.	RELATED PARTY DISCLOSURES

£1,030 was received in donations from trustees without conditions in the year.