Ripple Effect’s annual grant and expenditure records in Kenya

In its UK financial statements, Ripple Effect International reports grants it made to two related Kenyan organizations. The same reports summarize the two subsidiaries’ annual accounts and show grants receivable from the UK parent. This edition transcribes both notes in GBP as printed. It begins with the Kenyan affiliate’s first three months and reaches the year ended June 30, 2025.

Which organization is which

Ripple Effect International, previously Send a Cow, is charity 299717 in England and Wales and UK company 02290024. Charity register · Companies House · Search its Commission filings in the Index.
Ripple Effect Kenya, previously Send a Cow Kenya, has full Kenyan NGO registration 218/051/17-033/10709 in the accounts, effective April 1, 2019. The digits agree with the IATI organization reference in the nutrition case.
Ripple Effect (Africa Hub) has a different full Kenyan NGO registration, 218/051/22-097/12473, effective June 9, 2022. The two organizations have separate columns in the subsidiary note. Read the legal registrations in Note 15.

The public Kenya directory entry that names Ripple Effect Kenya displays 218/051/2017-034. The nearby 218/051/2017-033 entry names a different organization. The hub’s name entry displays 218/051/2022 - 097. The published short references leave the mapping unresolved. This edition uses the full registration printed in the accounts for the two entities.

Ripple Effect Kenya

The first row covers April through June 2019, as identified in the 2020 comparative notes. Later periods each cover twelve months to June 30. FY2021 retains both published grant amounts.

Reporting period	Grant made Note 12	Grant receivable Note 15	Parent reimbursement outside project delivery	Balance at June 30	Subsidiary income	Subsidiary expenditure as printed	Source pages
Apr–Jun 2019	164,320	164,320	4,084	3,953 to UK parent	346,183	226,356	Parent note Subsidiary note
FY2020	688,303	688,303	16,708	Nil	841,543	788,004	Parent note Subsidiary note
FY2021	621,581	581,536	0	2,123 to UK parent	845,493	908,184	Parent note Subsidiary note
FY2022	582,650	582,650	253,717	30,712 to UK parent	785,895	773,994	Parent note Subsidiary note
FY2023	659,404	659,404	70,600	4,905 to UK parent	829,856	830,583	Parent note Subsidiary note
FY2024	156,392	156,392	9,128	7,681 to subsidiary	665,655	(571,087)	Parent note Subsidiary note
FY2025	478,274	478,274	37,367	7,386 to subsidiary	1,060,964	(945,978)	Parent note Subsidiary note

Ripple Effect (Africa Hub)

The selected subsidiary expense and income figures begin in FY2024. Earlier years are outside this table’s numeric coverage.

Reporting period	Grant made Note 12	Grant receivable Note 15	Parent reimbursement outside project delivery	Balance at June 30	Subsidiary income	Subsidiary expenditure as printed	Source pages
FY2024	439,239	439,239	0	5,033 to UK parent	439,269	(447,319)	Parent note Subsidiary note
FY2025	491,284	491,284	66,524	23,208 to UK parent	491,567	(506,540)	Parent note Subsidiary note

Where the notes disagree

For FY2021, Note 12 reports GBP 621,581 made by the parent. The Kenyan column in Note 15 shows GBP 581,536 from the parent. The difference is GBP 40,045. The next year’s comparison columns repeat both grant amounts. The FY2021 subsidiary note’s introduction refers to the prior year. This edition uses the table’s explicit 2021 and 2020 column labels. FY2021 parent note · FY2021 subsidiary note.

The FY2021 report also gives a balance due to the UK parent of GBP 2,123. The FY2022 comparative note prints GBP 2,213 for that balance. The FY2021 subsidiary note reports investment income of GBP 5,448. The FY2022 comparative column prints a dash. The published notes leave the reason for these differences open. FY2022 parent comparison · FY2022 subsidiary comparison.

The 2019 subsidiary note also prints a separate GBP 157,836 grant on transfer in its income breakdown. The downloads retain that field alongside the ordinary grant receivable. 2019 comparative column.

What each amount can establish

The two notes are part of the same published accounts. An equal grant made and receivable can describe the same accounting relationship. A cash transfer date needs a payment record.
The parent notes identify reimbursed costs outside project delivery. A June 30 balance describes what was due on that date. The JSON records separately stated recharges in the other direction.
The subsidiaries prepare accounts in Kenyan shillings. The parent reports these notes in GBP. The figures preserve the report currency and the change in how expenditure appears. The later notes show expense deductions in parentheses.
The consolidated accounts eliminate intercompany transactions and balances. Use consolidated figures once when looking at group-wide income or spending. Read the consolidation policy.
These annual records cover each organization’s activities. The separate western Kenya nutrition case follows one project’s IATI reports and county context. Allocating annual grants to that project would require a grant-level reconciliation.

Download the annual records

Amounts use GBP throughout. The downloads distinguish a dash from an unstated amount. Explicit nils appear as zero. The JSON also keeps the comparative discrepancies, source fingerprints and directory identifiers.

See Kenya’s regulator-reported financial coverage for the national reporting context. Report a correction below with the entity registration, year and account note.