Giffard Taylor & Co.

HOSPICE CARE KENYA
INDEPENDENT EXAMINER'S REPORT
&
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31st MARCH 2004

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOSPICE CARE KENYA

This report on the accounts of the Trustees for the year ended 31st March 2004, which are set out on pages 2 to 5, is in respect of an examination carried out under s.43 of the Charities Act 1993.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

As Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply.

It is our responsibility to issue this report on those accounts in accordance with the terms of Regulation 7 of the Charities (Accounts and Reports) Regulations 1995.

BASIS OF INDEPENDENT EXAMINER'S REPORT

Our examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7)(b) of the Act.  That examination includes a review of the accounting records kept by the Trustees and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.

INDEPENDENT EXAMINER'S STATEMENT

In connection with our examination, no matter has come to our attention:

  1. which gives us reasonable cause to believe that in any material respects the requirements
    have not been met; or
  2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Giffard Taylor & Co.
41 New Road
Chippenham
Wiltshire
SN15 1JQ

6th May 2004


HOSPICE CARE KENYA

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2004


Note Unrestricted
Funds 		Restricted
Funds 		TOTAL
FUNDS
Year to
31st March
2003

HOSPICE CARE KENYA

BALANCE SHEET AT 31ST MARCH 2004



2004
2003
Notes£ £ £ £ £ £ 
FIXED ASSETS
(4)
419552

CURRENT ASSETS

Debtors and Payments in Advance6,0095,033

Cash at Bank
    HSBC Bristol418518
    CafCash Current Account2,4001,834
    HSBC No Notice-162
    CafGold Deposit Account60,00268,214
62,82070,728
NET CURRENT ASSETS68,82975,561
NET ASSETS69,24876,313

REPRESENTED BY:

TRUST FUND
UnrestrictedRestrictedTOTALTOTAL
£ £ £ £ £  £ 

Balance Brought Forward59,84716,46676,31371,166

Net (Outgoing)/Incoming Resources(2,599)(4,466)(7,065)5,297

Shares in A Baumann & Co Ltd
written off		-(150)

Balance Carried Forward
(5)
57,24812,00069,24876,313



HOSPICE CARE KENYA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2004

1.UNITED KINGDOM COSTS
The costs incurred in the United Kingdom to run the office and for fundraising activities are classified as Administration and Development Costs (A&D), those relating to the Doctors on Rotation (Dor) project and those relating to all the other Kenyan projects (KP).  The apportionment of the costs is shown in the table below.
 
2.DISBURSEMENTS TO PROJECTS
UnrestrictedRestrictedTotal
Nairobi Hospice
Doctors on Rotation (funded by the Community Fund)-8,2688,268
Nyeri Hospice
Contribution to cost of drugs3,040-3,040
Day Care Centre - contribution to costs
(funded by the Beatrice Laing Trust)		282,9723,000
Doctors on Rotation (Funded by the Community Fund)-5,9255,925
3,0688,89711,965
Coast Hospice
Contribution to running costs9,0006,55015,550
Eldoret Hospice
Contribution to nurse's training cost600-600
Contribution to communications equipment1,877-1,877
2,477-2,477
Meru Hospice
Contribution to running costs4,500-4,500
Nyahururu (Satellite of Nyeri Hospice)
Contribution to running costs7,500-7,500
Kisumu Hospice
Contribution to cost of vehicle and running costs13,85110013,951
Nurses travel costs341-341
14,19210014,292
Total Disbursed to Kenya40,73723,81564,552
3.ACCOUNTING POLICIES
a.Basis of Accounting
The financial statements have been prepared under the historical cost convention and on the accrual basis. They comply with the Statement of Recommended Practice.
b.Donations and Voluntary Income
All cash income is accounted for at the time of receipt.
c.Gift Aid
The estimated tax refund on Gift Aid donations is accounted for in the year of the receipt of the donations.


4.FIXED ASSETS

Brought
Forward		Purchased this
Year		Depreciation Net Book
Value at
31st March 2004
£  £  £  £  
Photocopier99-99-
Computer and Modem388-388-
Computer-628209419
Scanner62-62-
Software1-1-
Colour Printer1-1-
Fax Machine1-1-
552628761419


5.TRUST FUND

The Restricted Fund balance of £12,000 represents a donation of £10,000 to be used for training in Kenya and £2,000 received as sponsorship for an event planned in 2005.