TRIAL BALANCE AS ON 31 DECEMBER 2014 DETAILS F DEBIT CREDIT grant-sale of heart products 570,000.00 grants received 520,000.00 Application fee 75,000.00 bank charges 73,671.00 cash at bank 1,964,533.78 cash in hand 1,942,046.78 cleaning expenses 204,000.00 communication 79,500.00 computer training fee 135,000.00 daycare fee 1,285,000.00 loan from man 50,000.00 meals expenses 1,894,400.00 loght and heat 17,500.00 miscellaneous expenses 466,200.00 mescellaneous income 50,000.00 m-pesa income 33,600.00 nursery school fee 11,773,000.00 preshar income 35,000.00 application fee 15,000.00 rent received 620,000.00 repairs 192,000.00 salaries and wages 8,964,200.00 stationery expenses 182,400.00 tailoring expenses 41,000.00 travelling 497,100.00 treatment expenses 98,200.00 weaving income 7,000.00 water expenses 205,800.00 partnership fee 10,000.00 security expenses 63,500.00 furitures 332,900.00 equipments 50,000.00 provision for depreciation on euipments 101,350.00 provision for depreciation on furniture 12,500.00 depreciation expense on equipment 6,250.00 depreciation expense on furniture 41,612.50 accumulated fund 2,144,364.06

TOTAL 17,376,814.06 17,376,814.06

INCOME AND EXPENDITURE STATEMENT AS ON 30TH DECEMBER 2014 Column1 Column2 Column3 Column4 Column5 INCOMES grant-sale of heart products 570,000.00 grants received 520,000.00 Application fee 75,000.00 computer training fee 135,000.00 daycare fee 1,285,000.00 mescellaneous income 50,000.00 m-pesa income 33,600.00 nursery school fee 11,773,000.00 preshar income 35,000.00 application fee 15,000.00 rent received 620,000.00 weaving income 7,000.00

15,118,600.00

bank charges 73,671.00 cleaning expenses 204,000.00 communication 79,500.00 loan from man 50,000.00 meals expenses 1,894,400.00 loght and heat 17,500.00 miscellaneous expenses 466,200.00 repairs 192,000.00 salaries and wages 8,964,200.00 stationery expenses 182,400.00 tailoring expenses 41,000.00 travelling 497,100.00 treatment expenses 98,200.00 water expenses 205,800.00 partnership fee 10,000.00 security expenses 63,500.00 dr depreciation expenses 6,250.00 dr depreciation expense 41,612.50 13,087,333.50 SUPLUS 2,031,266.50

STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER 2014 Column1 Column2 Column3 Column4 Column5 FIXED ASSETS

Furniture 332,900.00 less: provision for depreciation 101,350.00 231,550.00

equipments 50,000.00 less: provision for depreciation 12,500.00 37,500.00

269,050.00

CURRENT ASSETS cash in hand 1,942,046.78

cash at bank 1,964,533.78 3,906,580.56 TOTAL ASSETS 4,175,630.56

FUND AND LIABILITIES accumulated fund 2,144,364.06 add: suplus 2,031,266.50 4,175,630.56