Sanitation First Limited
Annual Report and accounts for the period ending November 30[th] , 2021
Sanitation First Limited is a company limited by guarantee Charity Number 1070826 Company Number 03532799
Report of the Board of Trustees
The Board of Trustees is pleased to present its report and financial statements for the period ended November 30[th] , 2021. These have been prepared in accordance with the Companies Act 2006, the charitable company’s Memorandum and Articles of Association and the Statement of Recommended Practice FRS102. Sanitation First is a registered Charity and also a company limited by guarantee. It is governed by its Memorandum and Articles of Association and the Companies Act 2006. Its company registration number is 03532799 and its charity number is 1070826.
Our VISION is a world where everyone has access to clean, safe sanitation.
Our MISSION is to:
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Promote sustainable sanitation as the foundation of any programme to reduce poverty.
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Provide hygienic composting toilets and access to clean water as a basis for healthy communities, which can work their own way out of poverty.
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Publicise the plight of those without sanitation as a moral outrage.
The purpose behind our mission is to:
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Alleviate disease
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Give people a sense of dignity and self-esteem
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Enable them to realise their potential through education and work
Our VALUES are:
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Effectiveness: We seek to use the most efficient and cost-effective methods
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Sustainability: Our projects aim to be economically and environmentally sustainable
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Collaborative: We work with local people and, where possible, local organisations and authorities
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Open & transparent: We share information to can learn from one another
What we do
We exist because we care about the state of the world’s sanitation crisis and how it traps people in an endless cycle of sickness and poverty. In the future most people will live in towns and cities and the UN tells us that by 2030 the world’s current population of 7.3 billion is expected to reach 8.7 billion. About 2.4 billion people living in urban as well as in rural areas have no proper sanitation and current responses are not keeping up with population growth.
We intend to continue focusing on delivering sustainable eco-sanitation solutions that protect humans from the polluting and destructive effects of exposure to their own bodily waste.
Public benefit statement
The Trustees confirm that they have referred to the Charity Commission Guidance on Public Benefit when reviewing the aims and objectives of Sanitation First and in planning the future activities of the Charity. In the Trustees’ opinion, Sanitation First fully satisfies the Charity Commission’s Public Benefit test. The Charity provides people in the UK and elsewhere the opportunity to express their compassion and generosity to improving the lives of those who lack basic sanitation facilities in India and Africa. Through its provision of ecosan toilets, Sanitation First is helping to reduce the spread of disease, enabling communities to realise their potential through education and work.
Financial review
Revenue summary
2021 £246,392 2020 £120,878
Last year was a lock-down year, and it was reflected in our income, and this year was in part locked-down. However, we have made great strides in rebuilding our income to the point we have more than doubled last year’s. Already we are seeing increased awareness of our work, especially the way schoolgirls, in particular, are positively impacted with the construction of our school ecosan toilets and our menstrual hygiene programme.
Reserves policy
Sanitation First’s reserves policy is to ensure that there are sufficient free reserves to cover a minimum of three month’s operating costs. This was achieved throughout the year.
Achievements and performance
During the year the charity has worked hard to provide support for a range of projects including:
Safe, hygienic ecosan school toilets for three schools, improving the lives of approximately 2,500 children in India
Further expanded the menstrual hygiene programme called Happy Periods
Our Inner-City Sanitation project continues to manage and collect the waste from 125 GroSan toilets and urinals in Puducherry and Cuddalore slums.
In 2021 the charity had a total income of £246,392 and spent £225,465 on charitable activities.
We continue to focus our work in India and are moving as much as our back-office administration to our Indian colleagues at Wherever the Need India Services. This means that the UK is now employing fewer people and concentrating on fundraising and reporting.
Funds held as custodian trustee on behalf of others
As at 30th November 2021, Sanitation First did not hold any funds as custodian trustee on behalf of others.
Structure, Governance and management
Sanitation First is governed by the Board of Trustees, which carries overall responsibility for furthering the aims and objectives of the Charity and for upholding its values. The names of the Trustees who held office during the financial year and at the date of this report are set out below.
The Charity is governed in accordance with its Memorandum and Articles and is also registered as a Company limited by Guarantee. The Board of Trustees has the power to appoint any person to be a trustee at each AGM. The Charitable Company can, from time to time, by ordinary resolution, increase or reduce the number of trustees and determine in what rotation such increased or reduced numbers shall stand down from office. Currently the Company’s Memorandum and Articles places no limit on the number of trustees.
Sanitation First has an open recruitment process for the appointment of new trustees. Selected applicants are invited to meet a panel of serving trustees and also to spend time with the senior management team. Those appointed as new trustees are given a full introduction to the work of Sanitation First and to the statutory responsibilities of trustees as required by charity law.
Sanitation First’s Chief Executive is responsible for the operation of the Charity and the management of all staff. The Board of Trustees meets quarterly to review operational performance as presented by the Chief Executive and other executives. The Board also reviews strategic issues regularly.
Directors and Trustees
Trustees and directors of the company who served during the year and up to the date of this report
Andrew Barrs, Secretary and current Chairman
Bhavesh Radia, Treasurer
Jules Peck
Lynn Strongin Dodds
William Flatau
Key Management Personnel
The key management personnel consist of David Crosweller and the Trustees stated above.
Reference and administrative details
Name of registered Sanitation First Charity
| Registered office | 14 King Charles House |
|---|---|
| Cavalier Court | |
| Chippenham | |
| SN14 6LH | |
| Principal office | 54a Murhill |
| Limpley Mill | |
| BA2 7FG | |
| Company number | 03532799 |
| Charity number | 1070826 |
| Accountants | Natural Numbers |
| 14 King Charles House | |
| Cavalier Court | |
| Chippenham | |
| SN14 6LH | |
| Bankers | Nat West |
| 22-26 Eastern Road | |
| Romford | |
| RM1 3PJ |
| Unrestricted | Restricted | Total 2021 | Total 2020 | |
|---|---|---|---|---|
| Income from: | £ | £ | £ | £ |
| Donations and Legacies | 123,050 | 123,337 | 246,387 | 120,849 |
| Investment Income (Bank) | 6 | 5 | 29 | |
| Total Income | 123,056 | 123,337 | 246,392 | 120,878 |
| Expenditure on: | ||||
| Charitable Activities | 81,747 | 86,122 | 167,869 | 86,279 |
| Raising Funds | 36,381 | 21,215 | 57,596 | 23,826 |
| Total Expenditure | 118,128 | 107,337 | 225,465 | 110,105 |
| Next income/(expenditure) | 4,927 | 16,000 | 20,927 | 10,774 |
| Transfers between funds | ||||
| Total Funds at November 30th, 2019 | 62,651 | 41,724 |
The charity has no recognised gains or losses other than the results for the period as set out above
The Charity has no recognised gains or losses other than the results for the
| 2021 | 2020 | ||
|---|---|---|---|
| Note | |||
| Fixed Assets | |||
| Tangible Fixed Assets | 2518 | 0 | |
| Current Assets | |||
| Debtors | 6065 | 6,065 | |
| Cash at Bank | 58,381 | 38,515 | |
| Total | 64,446 | 44,580 | |
| Creditors | |||
| Falling due within one year | (4,313) | (2,856) | |
| Net Current Assets | 60,133 | 41,724 | |
| Net Assets | 62,651 | 41,724 | |
| Funds | |||
| Restricted | 26,000 | 10,000 | |
| Unrestricted | 36,651 | 31,724 | |
| Total | 62,651 | 41,724 |
For the year ending 30 November 2021 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
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The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
These financial statements were approved by the Trustees on December 27th, 2021. and are signed on their behalf by:
Andrew Barrs, Chairman. Company number: 03532799
1. Accounting Policies
a) The financial statements have been prepared under the historical cost convention, and in accordance with the Companies Act 2006, Financial Reporting Standard 102 and the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP FRS102).
The charity is a public benefit entity as defined under FRS102.
b) The financial statements have been prepared on a going concern basis. The Trustees are of the opinion that this basis is appropriate, more details of this consideration are given in note 16.
c) All income is included in the statement of financial activities when the company is entitled to the income and the amount can be qualified with reasonable accuracy.
The value of services provided by volunteers has not been included as the value of their contribution cannot be reasonably quantified in the financial terms.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenants is recognised at the time of the donation.
d) All expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be recovered and is included in the relevant costs in the statement of financial activities.
Governance costs are those costs incurred in connection with the administration of the company and compliance with constitutional and statutory requirements, these are a support cost included within charitable activities.
Charitable activity and raising funds expenditure comprises the costs associated with attracting income and those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. They include both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
e) Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Furniture, fixtures and equipment 25% per annum on a reducing balance basis Fixed assets are included at cost. Assets costing less than £1,000 are not capitalised.
f) General funds are unrestricted funds which are available for use at the discretion of the trustees in the furtherance of the general objectives of the company and which have not been designated for other purposes.
g) Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
h) The company is registered as a charity and is not liable to United Kingdom income or corporation tax on its income from charitable activities as they are applied wholly to charitable activities.
| 2. Donations and Legacies | Unrestricted | Restricted | Total 2021 | Total 2020 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Personal Donations | 110,786 | 16,016 | 126,802 | 75,910 | |
| Company Donations | 76,571 | 76,571 | 23,711 | ||
| Trust or Foundation Donations | 19,500 | 19,500 | 5,000 | ||
| Gift Aid/HMRC | 12,264 | 11,250 | 23,514 | 16,199 | |
| Bank Interest | 5 | 5 | 29 | ||
| 123,055 | 123,337 | 246,392 | 120,849 | ||
| 3. Expenditure on Charitable Activities | Grants | Direct | Support | Total 2021 | Total 2020 |
| £ | £ | £ | £ | £ | |
| Grants to Other Organisations | 167,869 | 167,869 | 86,279 | ||
| Staff Costs | 20,444 | 20,444 | 18,311 | ||
| Premises Cost | 0 | 0 | 0 | 0 | 145 |
| Other Office Administration | 36,589 | 36,589 | 4,883 | ||
| Bank Charges | 563 | 563 | 487 | ||
| 167,869 | 57,596 | 0 | 225,465 | 110,105 | |
| NET Grants Broken Down as Follows: |
20,927 | 10,744 | |||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Wherever the Need India | 167,869 | 86,279 | |||
| Other organisation awarded less | than £5,000 | 0 | 0 | ||
| 167,869 | 86,279 |
| 4. Raising Funds | Unrestricted | Restricted | Total 2021 | Total 2020 |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Staff Costs | 20,444 | 18,311 | ||
| Marketing and Promotion | 10264 | 105 | ||
| Event Costs | 0 | 0 | ||
| 30,708 | 18,416 | |||
| 5. Net Income | 2021 | 2020 | ||
| £ | £ | |||
| This is stated after charging: | ||||
| Accountants | 100 | |||
| Depreciation | ||||
| 6. Staff Costs and Numbers | 2021 | 2020 | ||
| The aggregate staff costs were: | £ | £ | ||
| Wages and Salaries | 17012 | 15500 | ||
| Social Security | 3432 | 2810 | ||
| Pension | ||||
| Redundancy | ||||
| 20,444 | 18,310 | |||
| No employee received emoluments of more than £60,000 | ||||
| The total aggregate employment benefits received by key management personal were £20,444 | ||||
| (2020: £18,310) | ||||
| The average number (head count) of staff | 2021 | 2020 | ||
| during the period was as follows: | 1 | 1 |
7. Trustee remuneration and related transactions
No trustees were remunerated or were reimbursed for expenses during period (2020: Nil)
Agregate donations from trustees during the period was £35,000 (2020: Nil)
8. Taxation
The charity is exempt from corporation tax on its charitable activities.
| 9. Tangible Fixed Assets | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Furniture and Equipment | 2,518 | 0 |
| Depreciated | 0 | 0 |
| 10. Debtors | 2021 | 2020 |
| £ | £ | |
| Gift Aid Reclaim | 12364 | 4,912 |
| Prepayments | 1,153 | |
| 12,364 | 6,065 | |
| 12. Creditors: amounts falling due within one year | 2021 | 2020 |
| £ | £ | |
| Trade Creditors | 1,499 | 41 |
| Tax and NI Costs | 92 | 92 |
| Accruals | 2,723 | 2,723 |
| 4,314 | 2,856 |
14. Company Limited by Guarantee
The company is limited by guarantee and as such has no issued share capital In the event of the company being wound up the liability of the members if limited to £5 each. The trustees as a body control the charity.