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2021-03-31-accounts

Charity registration number: 1059919

The Joliba Trust

Annual Report and Financial Statements

for the Year Ended 31 March 2021

Robson Accountants Qualified Accountants and Tax Advisers 71 High Street Honiton Devon EX14 1PW

The Joliba Trust

Contents

Trustees' Report 1 to 23
Statement of Trustees' Responsibilities 24
Independent Examiner's Report 25
Statement of Financial Activities 26
Balance Sheet 27
Cash Flow Statement 28
Notes to the Financial Statements 29 to 36

The Joliba Trust

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021.

Trustees

Mrs Caroline Hart

Mr Melroy Mukwaya Ms Deborah Hutchinson

Mr Richard Savage

Ms Trudie Onyechi

Objectives and activities

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Financial review

Policy on reserves

The general principle adopted by the Trustees is for the Trust to try and maintain a cash balance on unrestricted reserves of £35,000 to cover project commitments, emergency situations and currency fluctuations. However, given the uneven receipts of donations throughout the year, the Trustees recognise that reserves may dip below this figure.

Structure, governance and management

Nature of governing document

The Joliba Trust is constituted by a Declaration of Trust. The Trust Deed is dated 24 December 1996.

Recruitment and appointment of trustees

The Charity trustees are appointed by the Board of trustees.

The Joliba Trust has supported grassroots development projects in Mali for over 30 years. We know the country and its people well and as a result our work is low cost and effective. We focus on sustaining and improving rural livelihoods in particularly poor areas in order to reduce the need for migration; improving the lives of women; and providing opportunities for young people.

Joliba works directly with two local partner organisations in Mali. Our Field Director is an Agronomist.

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The Joliba Trust

Trustees' Report

Mali is a large country in the heart of West Africa. Mali has a dynamic, cosmopolitan, and hard-working population, and has one of the greatest artistic heritages in the world. It is currently one of the poorest countries.

Some of Joliba’s achievements in the last 20 years include:

The Sahel, or southern ‘shore’ of the Sahara desert is home to some 300 million people. Temperatures in the Sahel are rising faster than anywhere else and the Inter-governmental Panel on Climate Change is currently predicting a 6 degree rise in temperature. Mali is one of the 20 countries most vulnerable to climate change.

According to Mali’s Agricultural Advisory Service, in the last 40 years, 60% of topsoil has been lost and 70% of pasture resources have disappeared. Cattle-raising is key to the economy but the majority of herders have now lost their livestock and it is becoming increasingly difficult to grow food.

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In the last 10-20 years, large numbers of people have been forced to migrate within Mali because their land has become too poor to support them. Conflicts over scarce natural resources and water are growing. International jihadist movements are now preying on the difficulties brought by climate change and are doing their best to undermine the wonderful humanity and social cohesion that is the traditional society of the Sahel.

Our Work in 2020-21: Central Mali

Food Aid

We provided food aid to three of our project villages: Orokamba, Diangoudia and Anakedie. People had been prevented from farming by armed groups for more than two years and as they had no food, they would have had to leave and become refugees. Communities managed to negotiate a peace agreement with the armed groups in 2020, and thanks to your generous help, people are now farming again and slowly rebuilding their lives. These are viable villages with good land and water.

7 tons of millet were purchased in the local market, which provided 25 kgs of food per person and around 934 calories a day for just over 3 months. The cost was 5p per person per day. It is worth noting that food aid is much more expensive than long-term development work.

This is a report from the villages in April 2021:

Dounayerou DARA:

We received 17 bags of millet for our (extended) family. We will use one bag for planting this year’s millet crops. As we are hungry we will consume a small ration from March-June.. We will continue with one meal a day now so that we can have two meals a day when we farm…We will never stop thanking you for your help.

Pascal DARA, Diangoudia:

We are a supportive community and mutual aid has always been possible. But today our granaries are empty, our animals have been stolen, and for more than two years we could not go out. Today we have a peace agreement. It has allowed us to breathe. All the young people have left. The rest of us are gathering hay from the fields to sell in Koro. We received 9 bags of good millet. We will keep one bag for seed crops and the 8 bags will give us the strength to farm. Thanks to you we will be able to cultivate our fields. You have saved us.

Antoine Doumbo:

We were very hungry. Our only food was millet flour in water once a day. We only allowed the children to drink this 3 times a day. It has been a year since our families lived with us. All the women, children and old people left the village. The jihadists wanted to destroy our village. They were even shooting at our children tending the animals. Your help arrived when it was most needed. It reassures us and gives us strength thinking that at least during the period of agricultural work we will have something to eat and we have seed to plant crops.

Marcel Dara:

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Trustees' Report

We have really suffered during two successive years.. It was difficult to sleep, and when we were sick we had no means to go for treatment, but it was the hunger that exhausted us. I received 5 and a half bags for my family. We will keep 53 kg for the seed for next year’s crops and we will consume the rest for at least 3 months.. May God fill you with happiness as you have filled us with happiness

Pierre DARA:

We were a self-sufficient village in terms of food. Every year we were sending millet to Koundou to help people there. Today we are a village empty of everything. Normally when we are hungry, we sell animals to buy cereals, but all our animals have been stolen, we have nothing to sell. Thank you for your sympathy and consideration for us or when everyone forgot us.

Sadly 70% of the surrounding villages were abandoned, and the Malian government is now trying to help them to return. Villages that received a little food aid from the international community are still suffering a lot. These three villages provided seed to all their neighbouring villages to help them to plant crops.

Sustaining livelihoods in a Changing Climate

Stone contour walls

201 volunteers in 18 villages built a remarkable 63,630 meters of stone contour walls, using hand-hewn stones, to contain rainwater run-off and improve their land in 18 villages.

A field that has recovered with the use of stone lines

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My neighbour built stone lines and when he harvested well, I built stone lines for all my plots. I was surprised by the amount of cereals and beans harvested. I was able to have ten cartloads of millet that will feed my family for 9 months, while in the previous year I collected 5 cartloads. I thank Joliba for allowing me to grow more cereals that can feed my family for 4 and a half months longer.

Tabièma Kassogue, Farmer in Kansongo, district of Wadouba:

We have practiced the use of stone lines since the time of our great-grandparents, but Joliba has taught us to build them with a new arrangement of stones that control the direction of the water flow. With the traditional way, I harvested between 7 and 8 cartloads at most. This year I was able to collect 11 cartloads.

Seydou Tebsougue, Gongon

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Half-moon basins

Half moon basins were constructed to retain rainwater on 101 hectares of very poor land in 7 villages.

Each half moon basin is filled with compost-rich soil into which crops are sown. Rainwater is held so that even if there is a 15-day gap in rainfall the soil remains humid. This is a means of growing crops in areas where even weeds will not grow.

Ali Tapily, Bendiéli:

I made the half moons on land that was unsuitable for agriculture. I was able to harvest 8 cartloads and people came to see my plot. Thanks to this additional production, the food for a whole year for my family is assured. I am very happy because this year I will not have to sell my animals to buy millet.

Boureima Ongoïba, Ingre:

I never suceeded in growing more than 8 cartloads, but with the half moons, this year I harvested 12 cartloads of millet. The millet harvested contains more seeds. In addition the seeds are large and this can feed my family all year round.

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Composting

Using new techniques, compost can be made in just 30 days

Compost-making activities took place in 41 villages and 571 volunteers made compost for their plots.

Boukari TOGO, Kani-Bonzon:

We have poor, degraded farmland. In years of good rainfall, I never exceeded 5 cartloads of grain. This year I prepared 100 loads of compost and I collected 8 cartloads, which led me to build a new granary. My 2020 harvest will allow me to feed my family for 14 months.

Hassana Togo:

I was born and raised in Balaguina, I sold 2 large rams every year to buy fertilizer for my plot. It was during Joliba’s awareness sessions that I understood that fertilizer depletes the soil in the long run. I immediately opted for composting and put 120 loads on my land. I collected 11 loads of millet against 8 loads with fertilizer. I also collected 3 bags of sorrel. Not only did I not have to sell my sheep, but also I collected 3 more loads.

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Binta Togo, Tawanongou:

After using the compost I doubled my yields and gained 200 kg of peanuts, 25 kilos of hibiscus and 50 kg of cowpeas. The peanuts will be sold and the hibiscus seeds will be used as condiments for the sauce .

Abdina Poudiougo, Bondo:

I grow millet, groundnuts, fonio and beans. In view of the reduction and poor distribution of the rains, we have formed a society of cereal producers. Thanks to Joliba our society has been trained in compost-making. We no longer use expensive fertiliser but our yields have almost doubled.

Garibou Poudiougo:

Compost-making saved me £740.00 as I did not have to buy millet.

Yamono Kassogue, Moh-leye:

Every year I grow okra, groundnuts and sorrel. Since I made compost my peanut harvest has quadrupled, and the okra and sorrel have more than doubled. In all I have earned £54. With this I bought two sacks of baobab leaves for £18 and the rest of the money was used to buy dried and smoked fish, salt, oil, dried onions and soap for the family.

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The Joliba Trust

Trustees' Report

Tree Planting

We are restoring tree cover in four ways: through tree planting, through promoting natural regeneration, through rewilding and by managing existing tree resources.

Tree planting from nursery grown trees

This year 156,802 saplings were grown and planted from nurseries in Central Mali . The seedlings are grown from local seeds in beds of home-made, peat-free compost, and are sold in recycled bags

In the last 7 years we have trained 80 nursery managers in 15 districts. In that time 1,620,458 nursery saplings of 65 different species have been successfully grown.

Yakoundia Guindo, Nurseryman in Bereli:

Almost every day people come to buy seedlings and I now have a permanent source of income. Thanks to this income we now have two ploughing oxen, a plough, a donkey and twenty goats. This has made me an important person in the neighborhood.

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Allaye Guindo, Nurseryman in Goro:

I was the poorest person of my village. I could not feed my family and we suffered a lot. I left the village to be a Gold Miner but it did not work. Since I became a Nurseryman all my problems are over. I have been able to buy a donkey cart and two ploughing oxen. We now have sheep, goats and 10 oxen, all earned through the nursery. I have paid for my daughter's education. I will be eternally grateful to Joliba who trained and equipped me. My clients who buy the trees are World Vision, Joliba, and many local people.

Baobab leaves provide a staple food resource that is eaten with millet. The fruit is used as a healing sherbert and the fibres are used for making ropes. 88,786 people already consume the baobab leaves from the trees they have planted

Fatoumata Togo, Goro:

In our area there were almost no baobab trees left. We had to buy the leaves at Derou market at £7.50 a bag. Thanks to Joliba we no longer have to buy baobab leaves and consume the leaves of our own trees.

Salimata Dama, Enè:

Four years ago we planted 2,500 baobab seedlings in my village. Thanks to this planting, our problem with finding the money to buy baobab leaves is over. In our family, we needed 20 bags which cost £150-180 a year. Now we have fresh leaves for 3 months and dried leaves for 9 months. The whole village is supplied with baobab leaves. This is a very successful project that meets our needs.

The trees people planted were chosen for the following purposes:

Tree Regeneration

A count of 228,302 new trees were grown in fields using natural regeneration methods during the year. Our staff estimate that over 300,000 new trees were grown as not all areas were counted.

In the last 10 years, activities to promote tree regeneration have taken place in 80 villages in the districts of Bondo, Dioungani, Koporo-pen, Kani-bonzon, Madougou, Youdiou, and Barapireli. 1,590 volunteers were trained in identification and protection of seedling germination and in pruning techniques. This has resulted in the growth of over 2,318,666 new trees.

A third of the women in these districts have developed small businesses selling Acacia raddiana, Zizyphus, and Acacia albida fruits.

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Rewilding

Old trees are protected and allowed to fruit

In an extraordinary act of faith in this project, Herders and Farmers have given a vast area of 5,195,582 hectares (12,838,563 acres) to rewilding to regenerate the tree and pasture resources they need. This is in 39 sites in the districts of Dioungani, Pignari, Barassara, Bondo and Madougou.

These areas are protected from grazing and from harvesting of wood and natural resources. The results of the rewilding have been miraculous. Within ten years, each hectare now has diverse pasture, and between 500-2000 new trees per hectare are growing. The rewilding is allowing a recovery of over 250 million new trees a year in the set aside areas. Biodiverse pasture is also returning. The recovery of the land and its tree cover with such speed provides tremendous hope.

Herders now have pasture to feed their livestock throughout the year, and important species are recovering. In the words of one of the beneficiaries "... thanks to this activity we have understood that it is humans that are the greatest destroyers of nature. In less than 10 years we have wild animals again. People have seen hyenas and even antelopes.”

Please support Tree Planting!

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Trustees' Report

People would like to plant a lot more trees. They would like to increase the numbers of trees planted in agroforestry and community schemes, and many more people would like to set up fruit and nut orchards.

It costs just 15p to plant and maintain a tree that will improve crop yields, prevent desertification, and provide livestock fodder and food resouces to people. It costs just 75p to provide a grafted fruit tree to provide significant income for women and young people!

Beekeeping

280 new Beekeepers were trained and provided with equipment during the year. As there was no rainfall in many areas, many trees and plants did not flower, which meant that there was less nectar for the bees, and honey harvests were down. Nevertheless, people were able to harvest a modest amount of honey and, even in their first year, the new beekeepers raised over £10,000 in honey sales.

Beekeepers were trained in bee and hive management and sustainable honey harvesting methods. The hives were made by local Blacksmiths and local Tailors have been trained to make the beekeeping suits.

Amadou Pamatek from Saldimi:

I am a traditional beekeeper. I like the practice of modern beekeeping without the use of fire and no bee stings. The honey harvested is very clean, and it is beautiful to see.

Mariam Tapily from Komegou:

Harvesting honey is very easy with a beekeeping suit and a smoker and we harvested without problem. We have pure, clean honey and sold all of it in the village.

Fatouma Tapily from Andia:

Everyone who bought honey came back a week later for more, and it all went very quickly. We have paid some of the money into an account for the replacement of the equipment.

Plans for the future

We would like to establish a Beekeepers’ Buying Association in the town of Bandiagara to buy and market honey from the village associations. Women would like training in bottling, so that the honey could be sold in town for double the price at £3 per litre. Women also wish to learn about wax extraction. The wax is used in leather processing and there are women who wish to learn to make soap with the beeswax.

Our support has led to a marked improvement in beekeeping practices in the area. Eighty percent of traditional Beekeepers have become part of the beekeeping project and now use smokers for harvesting honey rather than the old method of using fire. This killed bee populations, was dangerous for beekeepers, and could cause forest fires.

With the safer methods of beekeeping, greater numbers of people, including women, have been able to take up Beekeeping. This provides much-needed income in areas with few alternatives and helps to support bee populations. Bees contribute to maintaining biodiversity by assisting the pollination of crops, trees and flora; and honey is highly sought after both by Herbalists and the local population.

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Please help more people to take up beekeeping in Mali! A beekeeping suit costs just £16, a top bar hive is £18.75, and a smoker is £9.

Dune Stabilisation

Dune stabilisation took place in 14 villages in the districts of Sangha, Dourou and Kani-Bonzon. 557 volunteers worked to stabilise and plant a further 297 acres of dunes. The materials used were 6,120 cartloads of Euphorbia cuttings, 6,120 cartloads of hedgerow plants, 6,120kg of grass seeds and 32,000 nursery saplings.

Since 2013 we have stabilised over 2,000 acres of dunes in a densely populated area which is a UN World Heritage Site. We have become well known in Mali for this work.

Adama Togo, Balaguina

In Balaguina the dune was very high and was moving onto our farmland. We were struggling unsuccessfully to stabilise it until we partnered with Joliba. With the use of contour grid-planting, today our dune is stabilised. There are squirrels, hares, hedgehogs and birds now. In only three years the land has recovered and the abandoned area around the dune is growing crops again.

Mamadou Guindo, Wallia

The dune stabilisation has completely changed the appearance of our environment. Instead of hills of sand, in just three years work we now have pasture with trees, grasses and rodents. We have found the solution to a crucial problem. Our farming plots are protected, there is less wind, and the grass and trees are growing. We are in control of our land again and our harvests are good.

We would very much like to increase the amount of work we are doing on dune stabilisation in order to prevent the need for migration.

We are modifying our methods to plant more varied trees in the dunes. Each acre would have 4452 valuable trees at just over 4p a tree. It costs just £188 to stabilise an acre of dunes!

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Well Building

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Wells
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An earth-dug well

Most villages are still dependent on traditional earth wells (with unsafe water) for their water supply. Unfortunately these are becoming unstable and collapsing in more violent weather and heavier monsoon rains. The loss of water supplies is causing a real emergency.

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Trustees' Report

Abraham Saye, Health Worker, Batourou

We had a traditional well to satisfy all our water needs (drinking water, washing, brick-making, house mud plaster, livestock watering) but unfortunately for us the mud walls collapsed 7 years ago. We have sad memories of the situation. Our women were walking 10 kms to collect water on difficult footpaths at night with all the associated dangers. In the 7 years more than 10 women were killed by snake bites. There were other accidents where women fell and broke bones in the night, Today, thanks to you we have our modern well which contains enough water for us and even for our neighbours .

Fatouma Saye: Head of the women's association, Batourou

We women of Batourou warmly thank you who have freed us from the water chores. This water chore has caused us a lot of suffering, cases of loss of human life by snakebite, cases of fractures. For 7 years we have suffered with not a single day of rest. Thanks to you we don't have to go through all this anymore. I can get up at 6am and go to sleep at 8pm, whereas before I got up at 5am to sleep at 11pm.

Afiétou Karembé : Dissoroly

Our life was limited to collecting water and other household chores. The water chores alone took 9 hours time. We did not know what it was to rest. Directly after dinner we went to bed to wake up again at 5am for the regiments of the next day. We were accompanied by the men because it was so hard to carry enough water.

No-one can imagine what we have endured during the 5 year water insufficiency. It is only now that we have clean water. We thank the grace of God for this beautiful gift which has saved everybody.

We currently have over 65 villages with a severe water crisis on a waiting list for a well. This is one of our most urgent areas of funding. The cost of a well is £2000-7000 according to water table depth. The wells we build are extremely durable. The average cost of providing a permanent free source of water to a family is just £5.82 . Please help people to have water!

Women walking to collect water Halibi

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Trustees' Report

Health

Maternal mortality remains high on the Dogon plateau with many women dying from preventable causes such as anemia, poor hygiene, not reaching a health centre when there are complications, or having untreated malaria when they give birth.

We provided training to 142 Village Birth Attendants from 41 villages in Wadouba (all the village midwives in the district).

The training course covered such things as:

Birth Attendants are highly respected members of the community who can also play a key role in improving nutrition and improving the health of women and children.

Our work in Yorosso, South Mali

There is more rainfall in South Mali, so historically this area has always been the most productive. However, people in Yorosso have become the poorest in Mali due to many decades of cotton production. Cotton growing causes soil erosion and degradation, and it uses more insecticides and pesticides than almost any other crop. The price of cotton has fallen, and the land has become so poor that it is no longer possible to grow the former food crops. People are caught in a poverty trap of being obliged to grow cotton which can earn them less than £100 a year and being tied with debts to chemical fertiliser suppliers.

Our work in southern Mali is focused on:

Measures to improve the land

1596 people in 32 villages have become involved with training in agro-ecology and sustainable methods of land recovery. This has included :

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‘I received training from Joliba on field restoration techniques. What impressed me most was the technique of introducing well-produced compost into the seedling pockets. I applied compost pockets on an area of one hectare of sorghum and we harvested 12 bags of 100kg. In previous years the same plot gave only 6 bags.’ Douba Cisse

It used to take me 6 months to make compost. Now with the new method of rapid compost production it takes only 30 days. With more compost my millet harvest has increased from 10 to 19 sacks. Diolo Koita

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Trustees' Report

A millet field treated with compost, Tawanougou

More viable seeds in a changing climate

As the rainy season is less predictable and is getting shorter, we have been experimenting with three varieties of more drought-resistant millet and sorghum crop seeds from further north in Mali. These old-fashioned seeds grow fast and crop within a shorter period. They have turned out to be well-adapted to the climate and conditions in South Mali and people have been pleased with their yields. There is now a huge demand for these seeds, so 8 families in Yorosso have been involved with seed propagation and over 2.29 tons of seeds were available for planting in the 2021 agricultural season.

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Tree planting

Planting Baobab trees from a nursery

In 2020 a total of 84,206 new trees were planted by volunteers in 33 villages. These included:

In 2020 a total of 84,206 new trees were planted by volunteers in 33 villages. These included:

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Cashew trees were one of the most popular to be planted

Botanical Gardens

Two botanical gardens have been set up by mens and womens associations in Benigorola and Koumbia. Rare and disappearing indigenous species that are important to people for agriculture, medicine and other purposes are being collected from all over Mali to grow in the gardens as a seed reserve and propagation resource so that people will be able to plant these trees.

Two botanical gardens have been set up by mens and womens associations in Benigorola and Koumbia. Rare and disappearing indigenous species that are important to people for agriculture, medicine and other purposes are being collected from all over Mali to grow in the gardens as a seed reserve and propagation resource so that people will be able to plant these trees.

Market gardening

The women's groups of N'Gorosso and N'Gorola benefited from establishment of two 4-acre market gardens. They were trained in the propagation of vegetable seeds and rapid compost making and the preparation of organic pesticides using Neem. The gardens are growing lettuces, mint, onions, tomatoes, peppers, celery and aubergines and the two gardens brought in £10,500 revenue in the first year.

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The women's groups of N'Gorosso and N'Gorola benefited from establishment of two 4-acre market gardens. They were trained in the propagation of vegetable seeds and rapid compost making and the preparation of organic pesticides using Neem. The gardens are growing lettuces, mint, onions, tomatoes, peppers, celery and aubergines and the two gardens brought in £10,500 revenue in the first year.

Women’s Income-generation Fund

555 women in 16 womens’ groups received a revolving credit fund of £35,000 in order to start small enterprises such a making peanut butter, preparing cashew nuts, cultivating rice plots, processing rice, and raising sheep, goats and poultry.

Goat-raising in Pallasso. Hardly anyone in this area has livestock so goats are needed for their manure to help to fertilise the soil and to accelerate compost production. They also create an income for women and produce milk for a longer period than a cow.

Livestock mineral licks made by the women as part of the microcredit activities

Livestock Fodder Fund

Livestock Fodder Fund

Two livestock breeders' cooperatives each received a revolving credit funds of £7,500 for the marketing of livestock feed. This was to ensure no gaps in availability of livestock fodder during the long dry season.

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How You Can Help

It is extremely sad to see Mali becoming much poorer due to the combined impacts of climate change and destabilisation. This year the annual rainy season was just 6 weeks long so crops did not have time to fully ripen. Many people will be living on just one meal a day in the coming year..

Please give everything you can to support people. With a small amount of money, so much can be done to make things better, to help people adapt to a changing climate and to prevent loss of livelihoods.

All photos in this report were taken by our staff.

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The Joliba Trust

Trustees' Report

The annual report was approved by the trustees of the charity on 21 January 2022 and signed on its behalf by:

Mrs Caroline Hart Trustee

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The Joliba Trust

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 21 January 2022 and signed on its behalf by:

Mrs Caroline Hart Trustee

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The Joliba Trust

Independent Examiner's Report to the trustees of The Joliba Trust

I report to the trustees on my examination of the accounts of The Joliba Trust for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of The Joliba Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the The Joliba Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since The Joliba Trust's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

I have completed my examination. I confirm that no material 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 Joliba Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mr Christopher Paul Bird FCA Robson Accountants

71 High Street Honiton Devon EX14 1PW

21 January 2022

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The Joliba Trust

Statement of Financial Activities for the Year Ended 31 March 2021

Note
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Note
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12		 Unrestricted
funds
£
230,058
230,058
(278,936)
(588)
(279,524)
(49,466)
(49,466)
159,480
110,014
Unrestricted
funds
£
280,322
280,322
(264,595)
(3,139)
(267,734)
12,588
12,588
146,892
159,480		 Restricted
funds
£
71,981
71,981
(31,224)
-
(31,224)
40,757
40,757
3,403
44,160
Restricted
funds
£
37,378
37,378
(39,212)
-
(39,212)
(1,834)
(1,834)
5,237
3,403		 Total
2021
£
302,039
302,039
(310,160)
(588)
(310,748)
(8,709)
(8,709)
162,883
154,174
Total
2020
£
317,700
317,700
(303,807)
(3,139)
(306,946)
10,754
10,754
152,129
162,883

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 12.

The notes on pages 29 to 36 form an integral part of these financial statements. Page 26

The Joliba Trust

(Registration number: 1059919) Balance Sheet as at 31 March 2021

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Debtors - revoving credit schemes
11
Cash at bank and in hand
Creditors: Amounts falling due within one year
10
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
12		 31 March
2021
£
411
10,432
90,977
53,554
154,963
(1,200)
153,763
154,174
44,160
110,014
154,174		 31 March
2020
£
618
3,513
90,977
69,025
163,515
(1,250)
162,265
162,883
3,403
159,480
162,883

The financial statements on pages 26 to 36 were approved by the trustees, and authorised for issue on 21 January 2022 and signed on their behalf by:

Mrs Caroline Hart Trustee

The notes on pages 29 to 36 form an integral part of these financial statements. Page 27

The Joliba Trust

Cash Flow Statement for the Year Ended 31 March 2021

Note
Cash flows from operating activities
Net cash (expenditure)/income
Adjustments to cash flows from non-cash items
Depreciation
Working capital adjustments
Increase in debtors
9
Decrease in creditors
10
Increase in revolving credit schemes
11
Net cash flows from operating activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 31 March
2021
£
(8,709)
207
(8,502)
(6,919)
(50)
-
(15,471)
(15,471)
69,025
53,554		 31 March
2020
£
10,754
259
11,013
(364)
(760)
(1,340)
8,549
8,549
60,476
69,025

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 29 to 36 form an integral part of these financial statements. Page 28

The Joliba Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Joliba Trust meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Page 29

The Joliba Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £200.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Mali Office 5% on a straight line basis
Plant and machinery 25% on a straight line basis
Motor vehicles 25% on a straight line basis

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 30

The Joliba Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

2 Income from donations and legacies

Donations and legacies;
Donations from trusts
Donations from individuals
Legacies
Gift aid reclaimed
Total for period ended 31 March 2021
Total for period ended 31 March 2020		 Unrestricted
funds
General
£
70,035
125,395
10,522
24,106
230,058
280,322		 Restricted
funds
£
61,801
10,180
-
-
71,981
37,378		 Total
funds
£
131,836
135,575
10,522
24,106
302,039
317,700

Page 31

The Joliba Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

3 Expenditure on charitable activities

Maternal health
Environmental work to improve
livelihoods and beekeeping
Environmental work to improve
livelihoods
Well building
Beekeeping
Beekeeping
Livestock - raising support
Livestock - raising support
Agroecology
Agroecology
Monitoring and evaluation
Monitoring and evaluation
Food aid
Project transport
Depreciation of plant and
machinery
Bank charges
UK administrative costs		 Unrestricted
funds
General
£
3,924
-
124,602
78,478
-
6,750
-
-
-
14,976
-
-
13,675
2,878
207
278
33,168
278,936		 Restricted
funds
£
-
21,921
-
-
4,000
-
1,206
-
2,010
-
2,087
-
-
-
-
-
-
31,224		 Total
31 March
2021
£
3,924
21,921
124,602
78,478
4,000
6,750
1,206
-
2,010
14,976
2,087
-
13,675
2,878
207
278
33,168
310,160		 Total
1 January
2019 to 31
March 2020
£
-
39,212
133,362
69,016
-
-
-
2,881
-
13,146
-
1,890
-
2,914
259
318
40,809
303,807

Page 32

The Joliba Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

4 Analysis of governance and support costs

UK administrative costs

Unrestricted
funds
General
£
Administrative wages (UK support element)
6,942
Staff pensions contributions (including backdated
contributions)
11,386
Telephone and fax
1,126
Office expenses
1,947
Computer software and maintenance
1,472
Printing, postage and stationery
166
Promotional expenses
7,085
Independent examiner's fee
1,200
Bookkeeping
1,844
33,168
33,168
Allocated support costs
Total for period ended 31 March 2021
Total for period ended 31 March 2020
5
Net incoming/outgoing resources
Net (outgoing)/incoming resources for the year include:
Depreciation of fixed assets
(Profit)/loss on foreign currency		 Total
31 March
2021
£
6,942
11,386
1,126
1,947
1,472
166
7,085
1,200
1,844
33,168
33,168
Unrestricted
funds
General
£
33,168
33,168
40,809
2021
£
207
588		 Total
1 January
2019 to 31
March 2020
£
8,272
14,244
2,626
9,487
864
538
1,009
1,250
2,519
40,809
40,809
Total
funds
£
33,168
33,168
40,809
2020
£
259
3,139

Page 33

The Joliba Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

6 Staff costs

The aggregate payroll costs were as follows:

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Charitable activities
UK support staff		 2021
No
12
1
13		 2020
No
8
1
9

No employee received emoluments of more than £60,000 during the year

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

8 Tangible fixed assets

Cost
At 1 April 2020
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
9
Debtors
Other debtors		 Land and
buildings
£
4,145
4,145
3,527
207
3,734
411
618		 Furniture and
equipment
£
3,543
3,543
3,543
-
3,543
-
-		 Motor
vehicles
£
9,184
9,184
9,184
-
9,184
-
-
2021
£
10,432		 Total
£
16,872
16,872
16,254
207
16,461
411
618
2020
£
3,513

Page 34

The Joliba Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

10 Creditors: amounts falling due within one year

10 Creditors: amounts falling due within one year
Accruals
11 Debtors - Income generation and enterprise scheme		 2021
£
1,200		 2020
£
1,250

The figure for debtors includes revolving loan schemes in Mali for women's income generation and for cattle fodder. These schemes are currently administered by the charity and no capital amounts have been released or written off. Therefore, the debtors figure includes all sums lent to date.

Women's Income Generation Scheme
Balance brought forward and carried forward
Cattle Fodder Scheme
Balance brought forward and carried forward		 31 March
2021
£
52,925
31 March
2021
£
38,052

Page 35

The Joliba Trust

Notes to the Financial Statements for the Year Ended 31 March 2021

12 Funds
Unrestricted funds
General
Unrestricted Income Fund
Total unrestricted funds
Restricted funds
Maternal health
Environmental work and
beekeeping
Total restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds		 Balance at 1
April 2020
£
159,480
159,480
-
3,403
3,403
162,883
Balance at 1
January 2019
£
146,892
5,237
152,129		 Incoming
resources
£
230,058
230,058
1,760
70,221
71,981
302,039
Incoming
resources
£
280,322
37,378
317,700		 Resources
expended
£
(279,524)
(279,524)
-
(31,224)
(31,224)
(310,748)
Resources
expended
£
(267,734)
(39,212)
(306,946)		 Balance at 31
March 2021
£
110,014
110,014
1,760
42,400
44,160
154,174
Balance at 31
March 2020
£
159,480
3,403
162,883

13 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
411
110,803
(1,200)
110,014		 Restricted
funds
£
-
44,160
-
44,160		 Total funds
at 31 March
2021
£
411
154,963
(1,200)
154,174

Page 36