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2025-03-31-accounts

Charity number: 1059778

Company number: 03236021

(England and Wales)

Wasafiri Limited

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2025

Wasafiri Limited Contents Page For the year ended 31 March 2025

Report of the Trustees 1 to 3
Independent Examiner's Report to the Trustees 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 15

Wasafiri Limited Report of the Trustees For the year ended 31 March 2025

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2025. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Wasafiri's aim is to create a dynamic platform for the discovery, publication, promotion and support of international writing, and through that extend the established boundaries of global literary cultures. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)', when reviewing the charitable company's aims and objectives in planning a publishing programme and future activities.

The trust carries out its objectives by:

Publishing four issues of Wasafiri magazine a year in which international writers are regularly given the opportunity to have their work featured. This enables the public to access literature that is not readily available in mainstream bookshops or literary magazines. Wasafiri is one of a small number of magazines in Britain that actively promotes cultural diversity and cross-cultural understanding with the aim of opening up the public to international writing worldwide.

Alongside the publication of creative writing, Wasafiri maintains its educational role by publishing essays and articles written by teachers, lecturers and professors that support the intellectual and pedagogical aims of the works it publishes. This significantly extends the reach of the magazine to schools, universities, academic institutions and libraries. The directors will continue ensure that the magazine's work reaches the public via a number of different routes, offering both critical analysis as well as creative writing by world writers to new audiences.

Our policy of requesting submissions from the public with no restrictions on subject area or the age, nationality or geographical location of authors creates a dynamic space for new writing. Wasafiri has a strong equal opportunities policy and pays its contributors, offering many emerging and unpublished writers a chance to be paid for their work. In a similar vein, our New Writing Prize enables the public to enter a high-profile, well-rewarded competition that has no restrictions on age, gender, nationality or location. Entries to the prize and submissions to the magazine come from across the world, and the longevity of the prize is secured by sponsorship from Queen Mary University London (QMUL) and Routledge/Taylor and Francis UK.

Our aim to make international literature widely available is also pursued through a range of public events. Events are frequently available free of charge and located in different regions of the UK and the world as well as online. Such events enable the public to meet and engage in person with the authors the magazine publishes. Last year, in-person events were held in Birmingham in collaborations with JAAG Festival, and London including events held at City University, London, the London Literature Festival and the Armenian Embassy, in addition to online events which welcomed writers and readers from all points on the world map and workshops focused on translation after the appointment of our first Translator-in-Residence. Wasafiri celebrated its 40th anniversary in 2024.

We maintain rigorous channels of communication with our readers through regular news updates on the Wasafiri website, Facebook, Twitter, and Instagram accounts and through monthly electronic newsletters where we share news about our events and those of other organisations in the field of international literature, as well as developments in the careers of the writers we publish. This year a new Wasafiri website was launched, providing a more modern and accessible experience for our global visitors. The development and design of the new website was funded by the grant from the Jan Michalski Foundation.

Wasafiri's social media presence continues to grow, and our revised digital strategy, implemented last year, continues to enable the magazine to increase its reach to all sections of society.

By focusing on these areas, we achieve our aims of increasing public awareness and knowledge of and accessibility to the diverse range of literature that we publish.

Statement on public benefit

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

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Wasafiri Limited Report of the Trustees Continued For the year ended 31 March 2025

FINANCIAL REVIEW

Significant events

Wasafiri magazine is supported by Arts Council England; Routledge/Taylor and Francis Publishers, part of the Informa Ltd group; and QMUL. The largest proportion of the magazine's funding comes from Arts Council England under the National Portfolio Organisation programme. The magazine has secured Arts Council England National Portfolio Organisation funding for 2023-2026.

Wasafiri is co-published with Routledge, one of the world's largest publishers of academic and educational products. The magazine has held a rolling contract with Routledge since 2004, which has been renewed every five years to date. The Founder (formerly Editor-in-Chief) negotiated a further seven-year contract from 1 January 2019 until 31 December 2025. This agreement covers one third of the magazine's operational costs alongside the monies received from the Arts Council and in-kind funding from QMUL.

QMUL support is also substantial: it includes free use of a London office space on the college's Mile End campus, overheads, computer equipment, IT support, and the salary costs of one part-time Administration and Programmes Manager. The agreement between Wasafiri and QMUL was renewed on 1st April 2022 for a further 5 years to 31st March 2027.

Reserves

The target reserve is 10 months equivalent of expenditure which the trustees consider to be adequate for the delivery of current commitments.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Wasafiri Limited is a registered charity and is also constituted as a company limited by guarantee. It is governed by its Memorandum and Articles of Association. Recruitment and appointment of trustees Recruitment of Trustees is from the subscribers to The Memorandum of Association and such other persons as the directors shall from time to time admit to membership.

Recruitment and appointment of trustees

Recruitment of Trustees is from the subscribers to The Memorandum of Association and such other persons as the directors shall from time to time admit to membership.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Wasafiri Limited Charity registration number 1059778 Company registration number 03236021 Principal address c/o School of English & Drama Queen Mary College, Mile End Road London E1 4NS

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Dr Yvonne Battle-Felton

Dr Kavita Bhanot Mr Rishi Dastidar Professor Rachael Gilmour (Appointed: 01 May 2024) Dr Juliana Mensah Ms Kimberly McIntosh Ms Anjali Ramachandran (Appointed: 01 July 2024) Dr Florian Stadtler

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Wasafiri Limited Report of the Trustees Continued For the year ended 31 March 2025

Secretary

Independent examiner

Dr Elizabeth Georgina Robertson Ms Susheila Mary Nasta Caroline Clarke Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH

Approved by the Board of Trustees and signed on its behalf by ............................................................................. 18 December 2025 Mr Rishi Dastidar

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Wasafiri Limited Independent Examiners Report to the Trustees For the year ended 31 March 2025

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, 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 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 examiners 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 that in any material respect:

  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 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.

Caroline Clarke Counterculture Partnership LLP 23 St Leonards Road Bexhill East Sussex TN40 1HH

19 December 2025

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Wasafiri Limited

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2025

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activites
4
Investments
5
Other income
6
Total
Expenditure on:
Raising funds
Charitable activities
7/8
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
95,821
63,409
14,554
2,347
663
176,794
-
(186,363)
(186,363)
(9,569)
146,033
136,464
2024
£
100,821
46,867
18,659
1,551
170
168,068
(1)
(157,363)
(157,364)
10,704
135,329
146,033

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03236021

Registered Number :

Wasafiri Limited Statement of Financial Position As at 31 March 2025

Notes 2025 2024
£ £
Current assets
Debtors 15 2,259 673
Cash at bank and in hand 162,829 179,165
165,088 179,838
Creditors: amounts falling due within one year 16 (28,624) (33,805)
Net current assets 136,464 146,033
Total assets less current liabilities 136,464 146,033
Net assets 136,464 146,033
The funds of the charity
Unrestricted income funds 17 136,464 146,033
Total funds 136,464 146,033

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

==> picture [67 x 41] intentionally omitted <==

Mr Rishi Dastidar Trustee

18 December 2025

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Wasafiri Limited Notes to the Financial Statements For the year ended 31 March 2025

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Companies Act 2006.

Wasafiri Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Funds

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes.

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Donated goods, services and facilities

Donated facilities and services are included in the accounts when they are received and can be reliably measured. They are measured on the basis of the value of the gift in the open market. Donated facilities and services are recognised as income when received and an equivalent amount recognised as an expense under the appropriate heading.

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

33% Straight line

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Wasafiri Limited

Notes to the Financial Statements Continued For the year ended 31 March 2025

2. Income from donations and legacies

Unrestricted funds
Grants received
Sponsorships received
Gifts in kind
Analysis of grants received
Arts Council England
ncome from charitable activities
Unrestricted funds
Promotion of literature and
drama
Subscription income
Single copy sales
New writing prize
Advertising
Events
ncome earned from other activities
Unrestricted funds
Projects
2025
£
60,506
-
35,315
95,821
2025
£
60,506
60,506
2025
£
30,130
13,574
13,110
4,125
2,470
63,409
63,409
2025
£
14,554
14,554
2024
£
60,506
5,000
35,315
100,821
2024
£
60,506
60,506
2024
£
24,019
8,357
11,986
2,080
425
46,867
46,867
2024
£
18,659
18,659

3. Income from charitable activities

4. Income earned from other activities

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Wasafiri Limited

Notes to the Financial Statements Continued For the year ended 31 March 2025

5. Investment income

Unrestricted funds
Bank interest receivable
6. Other income
Unrestricted funds
Sundry income
2025
£
2,347
2,347
2025
£
663
663
2024
£
1,551
1,551
2024
£
170
170

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Wasafiri Limited Notes to the Financial Statements Continued For the year ended 31 March 2025

7. Costs of charitable activities by fund type

osts of charitable activities by fund type
2025 2024
£ £
Unrestricted funds
Promotion of literature and
drama
Direct cost
Staff costs - wages & 75,958 76,669
salaries
Staff costs - social security 855 326
costs
Staff costs - pension 535 891
contributions
Editorial costs 13,809 4,811
Contributors 11,438 6,544
Production costs 14,540 16,374
New writing prize 4,350 4,750
Events 14,060 3,352
Marketing and website 6,287 787
Sundry expenses 375 200
142,207 114,704
Support costs
Promotion of literature and drama
Gifts in Kind 35,315 35,315
Stationery, office and IT 864 1,590
costs
Insurance 1,523 1,523
Professional fees 1,460 1,227
Travel and subsistence 535 -
Bank charges 1,055 783
Governance costs 34 -
Accountancy fees 2,892 2,077
Cost of trustees' meetings 478 144
44,156 42,659
186,363 157,363

8. Costs of charitable activities by activity type

Activities Support 2025 2024
undertaken costs
directly
£ £ £ £
Support costs
Promotion of literature and 142,207 44,156 186,363 157,363
drama

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Wasafiri Limited Notes to the Financial Statements Continued For the year ended 31 March 2025

9. Analysis of support costs

Promotion of literature and drama
Gifts in Kind
Gifts in Kind
Stationery, office and IT
costs
Insurance
Professional fees
Travel and subsistence
Bank charges
Governance costs
Governance costs
Accountancy fees
Cost of trustees' meetings
2025
£
35,315
864
1,523
1,460
535
1,055
40,752
34
2,892
478
3,404
44,156
2024
£
35,315
1,590
1,523
1,227
-
783
40,438
-
2,077
144
2,221
42,659

Inkind support is received from Queen Mary University of London for a contribution to overheads and the salary of the Administration and Programmes Manager.

10. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2025 2024
£ £
Accountancy fees 2,892 2,077
Staff pension contributions 535 891

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Wasafiri Limited

Notes to the Financial Statements Continued

For the year ended 31 March 2025

11. Staff costs and emoluments

Total staff costs for the year ended 31 March 2025 were:

Total staff costs for the year ended 31 March 2025 were:
2025 2024
£ £
Salaries and wages 75,958 76,669
Social security costs 855 326
Pension costs 535 891
77,348 77,886

The total employee benefits including pension contributions of the key management personnel were £47,157.

No employees received remuneration in excess of £60,000 in the year (2024: £nil).

Administration and programming
Editorial
2025
6
2
8
2024
4
2
6

12. Trustee remuneration and related party transactions

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024:£nil).

No charity trustee received payment for professional or other services supplied to the charity (2024:£nil). The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024:£nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2024:£nil).

There are no related party transactions to disclose for 2025 (2024:none).

13. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

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Wasafiri Limited Notes to the Financial Statements Continued For the year ended 31 March 2025

14. Tangible fixed assets

Cost or valuation
At 01 April 2024
At 31 March 2025
Depreciation
At 01 April 2024
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
Plant and
machinery
£
7,888
7,888
7,888
7,888
-
-

15. Debtors

Debtors
2025 2024
£ £
Amounts due within one year:
Trade debtors 2,259 673
2,259 673
Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 1,650 7,927
Accruals and deferred income 26,974 25,878
28,624 33,805

16. Creditors: amounts falling due within one year

17. Movement in funds

Unrestricted Funds

General
General
Balance at
01/04/2024
£
146,033
146,033
Incoming
resources
£
176,794
176,794
Outgoing
resources
£
(186,363)
(186,363)
Balance at
31/03/2025
£
136,464
136,464

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Wasafiri Limited

Notes to the Financial Statements Continued For the year ended 31 March 2025

Unrestricted Funds - Previous year

Balance at Incoming Outgoing Balance at
01/04/2023 resources resources 31/03/2024
£ £ £ £
General
General 135,329 168,068 (157,364) 146,033
135,329 168,068 (157,364) 146,033

Purpose of unrestricted Funds

General

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes of promotion of literature and drama.

Purpose of restricted funds

Restricted funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

18. Analysis of net assets between funds

Unrestricted funds
General
General
Previous year
Unrestricted funds
General
General
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
-
136,464
136,464
-
136,464
136,464
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
-
146,033
146,033
-
146,033
146,033

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Wasafiri Limited Notes to the Financial Statements Continued For the year ended 31 March 2025

19. Company limited by guarantee

Wasafiri Limited is a company limited by guarantee and accordingly does not have a share capital.

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