The Directors present their annual report and financial statements for the year ended 31 December 2025.
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
2025 was another very busy year for Kidogo Kids; we continue to expand our existing projects as well as implementing some new ones. We have also continued to provide emergency assistance to individuals and families, working closely with 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 the community as a whole.
Kenya continues to suffer from the global financial position and the most disadvantaged, usually in the slum areas, bear the brunt of this. Therefore, our programmes have literally been a lifeline to many.
2025 did not start well – a devastating fire which started in a house beside the school compound resulted in a huge amount of damage; classrooms were partially burned and a lot of damage to buildings, desks, textbooks and other materials occurred as a result of the efforts to prevent the fire from spreading even further. Many of our neighbours lost everything as their entire houses and all their possessions were destroyed. We were so thankful to our many friends and supporters who donated to help the relief work and ensuring that everything was repaired and replaced in time for the school to open for the new academic year just a few days later. We have also built a new wall around the whole compound, replacing the basic fence which will hopefully give extra protection in case another disaster occurs. We were also able to help many of our neighbours with emergency accommodation and assistance to replace some household essentials.
The Safe House continues to be a much-needed resource in the area with many more children being brought in both as a temporary measure or as longer term haven. Some stay for the short term, until they are able to be safely reunited with relatives. There are now thirty two children living there and fourteen have been reunited happily with other 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 it is in the best interests of the child.
The Safe House continues to provide for their education; four are at Junior Secondary School and four are at vocational college, the rest continue in primary school, it is a delight to see how their aspirations have grown. We continue to provide all the necessities for these children.
Although we primarily cater for girls, some of these girls who come to the Safe House have brothers, so we took the decision to keep sibling groups together wherever possible as it is in the best interests of the children. We have now opened a separate annexe for boys in order to keep siblings together.
The Girls’ Protection Programme is going well and we now have seventy-five girls enrolled. The aim of the programme is to ensure that these girls can remain with their families, without having to be admitted to the Safe House. Material support includes food, clothing, toiletries, school supplies and books as well as extra tuition, counselling and medical costs. They spend their time there after school, at weekends and during the school holidays in a safe and supervised place. They enjoy learning new skills, playing games and taking part in singing and dancing. By monitoring the girls we are able to quickly address any potential issues.
The Christmas party with games and dancing definitely helps to strengthen community spirit. We provide lunch and presents as well as food parcels for all their families.
The Boys’ Club is in its second year and it is wonderful to see how the participants have developed. The 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. The club has made the boys much more confident and they are now doing very much better academically. They have become well mannered, caring, helpful, and most of all they are respectful of the girls in the Girls’ Protection Programme.
School Fees
We have come to realise that several of the older children in the Girls’ Protection Programme and Boys’ Club would not be able to continue with their education without assistance to pay school fees. Many of these children are very bright and have positive futures ahead, but due to the family situations, were unable to afford the much higher school fees for Junior Secondary School. We realised that they were at risk of ending up in gangs, prostitution etc. without this help, so we have begun to pay school fees for some of the most needy children, ensuring that they will be able to attain an education. So far this is proving to be a huge success, the children are performing well in school and will bring us their results at every opportunity to prove how well they are doing and making the most of the opportunity given to them. We would very much like to continue this support as we believe it will have a positive and long lasting impact.
The Primary School where much of our work is based is where we run our Good Governance Programme and Feeding Programme. The Good Governance Programme provides for positive improvements in the running of the school. Thanks to a grant, we continue to provide salaries for the headteacher and school accountant/teacher.
We have also provided all stationery for the year for the school as well as textbooks, new desks, ongoing repairs and many other needs. In the later part of the year, we installed a CCTV system to provide extra security for the compound.
The Feeding Programme remains one of the most important parts of our work. 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. Good nutrition is the key to a healthy life, good concentration, better exam results and ultimately a better future.
The Ladies Empowerment Group was launched in 2024 to help women provide for their families. This has grown and there are now more than twenty women who have set up small businesses with grants provided by us. They continue to meet regularly and provide support for each other, both in business and socially. They have also started a small savings scheme.
The Baby Home & Children’s Homes
We continue working with the baby home and two children’s homes, providing baby formula, food, clothing, hygiene packs, activity packs, reading materials, toys and games. We have also been taking various groups of children from toddlers to teenagers on various outings throughout the year – these are both great fun for the children and also a good way for them to be able to explore a world beyond their homes, broadening their horizons.
Youth Support Programme continues to support young people who are moving out of children’s homes and into independent living. We have helped them with material items such as clothing, food and household items, in emergency situations like fire or sickness and also providing ongoing mentoring and support as they build their lives.
Laura’s Legacy provided funds that allowed us to build emergency rooms for abused women and their children until they could find safe alternative accommodation. This year there were more than fifteen ladies, often with their children, that availed of them. The special needs classroom and teacher flourish, providing a safe space and education for children who would otherwise be locked in their houses alone during the day or left to wander the streets. The accessible washrooms are wonderful for these children. The Boys’ Club use the large meeting room which is a perfect space for them.
Converted containers have been bought for the plot of land and these will provide storage, office space and a community hall. This is all part of helping the community.
In addition to the above programmes, we have supported the school and surrounding area in many other ways through:
Hygiene Programme
Stationery Programme
Reading Programme
School graduations and prize-giving with celebratory lunches and prizes
School sports days
We continued to work in other slum areas providing reading materials, stationery and sports equipment to both primary and secondary schools.
In addition to the programmes outlined, we have helped many individuals throughout 2025, some examples of this are:
Two children who live with their elderly grandmother; we have provided food, clothing and extra support for the family with housework and washing, so that the family can remain together.
Two ladies who used to be working in prostitution have been receiving extra help so that they can find employment, look after their children and get their lives back on track.
We have provided school supplies, uniforms and shoes to many individuals who would otherwise not have been able to, preventing children being sent home from school.
Paid school fees and course fees for several individuals.
Paid university fees for one very bright young man.
Organised medical checks and treatment for many children and young people who otherwise would go untreated.
We are extremely grateful to everyone who has supported us during 2025. We have been fortunate to receive grants from; Neptune Group, SPAN, Souter Charitable Trust, Hazel’s Footprints Trust, Beatrice Gilmore Charitable Trust, JK Foundation, Laura’s Legacy, Strathspey Charitable Trust, Heb Finn, MJB Charitable Trust, Archer Trust 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 2025, which are set out on pages 5 to 13.
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.