## Annual Report and Accounts
## **___________________________________________________________________________**
## Windle Trust International
For the year ending 31 December 2020
**Auditors:** Sayer Vincent LLP Invicta House 108-114 Golden Lane London EC1Y 0TL
Company limited by guarantee Registered in England no. 4285691 Registered Charity no. 1092834
## Contents
|Executives, Trustees, advisers and contact details|…………………………………………………….|2|
|---|---|---|
|**Annual Report of the Trustees**|||
|An overview: Windle Trust International|…………………………………………………….|3|
|Structure and governance|…………………………………………………….|4|
|Public benefit|…………………………………………………….|4|
|Management|…………………………………………………….|4|
|External context|…………………………………………………….|5|
|Activities and achievements|…………………………………………………….|6|
|Windle International|…………………………………………………….|24|
|Financial review|…………………………………………………….|24|
|Reserves policy|…………………………………………………….|25|
|Fundraising|…………………………………………………….|26|
|2021 Plans|…………………………………………………….|26|
|Statement of Trustees’ responsibilities|…………………………………………………….|29|
|Appointment of auditor|…………………………………………………….|30|
|Independent auditor’s report|…………………………………………………….|31|
|**Financial Statements**|||
|Statement of Financial Activities|…………………………………………………….|36|
|Balance Sheet|…………………………………………………….|37|
|Statement of Cash Flows|…………………………………………………….|38|
|Notes to the Financial Statements|…………………………………………………….|39|
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## Executives, Trustees, Advisers & Contact Details
|Job Title|Name|
|---|---|
|**___________________________________________________________________________**||
|Executive Director|Ian Leggett (until 31 July 2020)|
|Executive Director|David Masua (from 1 August 2020)|
|Chair|Malcolm McNeil|
|Treasurer|Stuart Wilson|
|Trustee|Dr Oliver Bakewell|
|Trustee|Eleanor E S Horne|
|Trustee|Dr Lucy Hovil|
|Trustee|Dr Elizabeth McNess (resigned 6 April 2020)|
|Trustee|Sam Bickersteth|
## Contact Details
**__________________________________________________________________________** Address Windle Trust International, 37a Oxford Road, Cowley, Oxford, OX4 2EN, UK Telephone +44 (0)1865 712900 Website www.windle.org.uk Email info@windle.org.uk Twitter: @WindleTrust
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## Annual re ort of the Trustees p
## **1. An overview: Windle Trust International**
**Charity Commission:** Registration No: 1092834; Date of registration: 8 July 2002 **Companies House:** Company Limited by Guarantee: 4285691 **Charitable objects:** To advance education, in particular the education of refugees, internally displaced people, and other people affected by or at risk from conflict and natural disaster and (their) host populations.
**Mission statement:** WTI challenges poverty and inequality by expanding access to and improving the quality of education and training, for communities affected by conflict, displacement, neglect or discrimination.
In 2020, despite the challenges brought by the Covid-19 pandemic, the Trustees are glad to report that WTI worked towards achieving its charitable objects and mission guided by the 2016-2020 strategy which was built on two pillars:
- ❖ **To increase access to education** in order to reduce historical and social inequalities.
- ❖ **To improve the quality of education,** by investing in teaching and improving learning outcomes.
With the two pillars, WTI aimed to achieve three long-term outcomes which are:
- ❖ Improvements in the quality of teaching and learning in an environment that is safe and inclusive
- ❖ Significantly reduce educational inequalities
- ❖ Sustained increases in educational participation at primary, secondary and tertiary levels.
Guided by these long-term outcomes, specific themes that addressed the educational challenges in
our operational context were designed to help in planning, implementation, and fundraising. These included:
- a. The Postgraduate Programme
- b. Tertiary Education Programmes in Sudan and South Sudan
- c. Education for Girls and Women
- d. Increasing Access to Primary and Secondary Education
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- e. Improving the Quality of Education
- f. Improving WTI’s Internal Management Systems
- g. Risk Management and Policy Development
## **2. Structure and governance**
The Memorandum and Articles of Association of WTI is its governing document under the terms of which the first Trustees were appointed. Subsequent appointments of Trustees are made by the Members. The Directors of the company are the Trustees for the purpose of charity law and are referred to as the Trustees. In 2020 one Trustee, Elizabeth McNess, resigned.
One of the Trustees of Windle Trust International, Eleanor Horne, is also the Chair of The Hugh Pilkington Charitable Trust, which has provided substantial financial support to WTI for many years. Eleanor Horne is also a Trustee of Windle International (charity number 1153544), as is Malcolm McNeil, who as Chair of WTI, is simultaneously a Trustee of Windle International. Windle International is the co-ordination office for the members of the ‘Windle’ family of Trusts, comprising Windle International Kenya and Windle International Uganda as well as Windle Trust International. Each organisation is autonomous, with its own Trustee board and organisational strategy, but we have a shared history, a common set of values and a shared focus on education, with an emphasis on increasing access to and improving the quality of education for refugees and conflict-affected communities as well as those who have suffered marginalisation and discrimination in the East and Horn of Africa.
## **3. Public Benefit**
In delivering its projects across our countries of operation, the Trustees of WTI took seriously the Charity Commissions’ general guidance on public benefit. In the opinion of Trustees, all WTI’s 2020 activities were implemented to meet the objects of the organisation and were designed to meet educational needs of our target population and all efforts were made to minimise harm.
## **4. Management**
The Executive Director is responsible for all aspects of the work of WTI and reports to the Chair of the Board of Trustees. WTI has two Country Directors, one in Sudan and another in South Sudan, who oversee the implementation of WTI’s activities in these countries. In our head office in Oxford, we have staff who provide operational and financial management support to the Postgraduate Programme and our country offices.
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## **5. External Context**
_-_ 2020 was an unprecedented year as Covid 19 impacted billions of lives around the globe. Governments, individuals, businesses, and non-governmental organisations battled to save lives, support families, and keep businesses and organisations afloat. During these unprecedented times, the role of WTI became paramount in combating the coronavirus and its impact on society’s most vulnerable populations, especially in South Sudan where government services struggled.
The pandemic impacted all aspects of our work; from running programmes, planning finances, and coordinating staff, to how we collaborated with governments, donors, partners, and
other stakeholders. WTI, like many NGOs, was compelled to redesign its projects to respond to the rapidly changing landscape caused by Covid-19 by adjusting objectives and implementation strategies. Fortunately, we saw donors offering greater flexibility to partners; our donors such as the Foreign and Commonwealth Development Office (FCDO) and Education Cannot Wait (ECW) eased their protocols to allow WTI and other partners to redirect their funding and programme activities to respond to Covid-19 related challenges. For example, FCDO allowed for the delivery of cash transfers to girls even when schools were closed whilst ECW approved funding to be used for the procurement of Covid-19 protective materials for schools.
It is worth noting, however, that the Covid-19 pandemic caused some project work to be put on hold or scaled back due to implementation constraints. For example, in South Sudan, the implementation of an accelerated secondary education programme had to be suspended because schools were closed. This led to some major setbacks in our ambition to expand secondary education. In Sudan, delivery of Parent-Teacher Association (PTA) training and school renovation activities had to be suspended as schools closed. Furthermore, as an organisation, we anticipate huge ripple effects from this crisis in the medium to long term that we can only currently begin to grasp. This includes among others, the huge number of girls who were forced to marry and/or became pregnant during the lockdown. These challenges have set back gains made over previous years in the education sector in South Sudan.
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In the Sudan, Covid-19 slowed down the efforts of the transitional government as their attention was diverted to dealing with the pandemic. The period also saw flooding along the Nile Basin and an influx of Ethiopian refugees into Eastern Sudan resulting from the Tigray conflict in Ethiopia. To rise to these challenges in Sudan and South Sudan WTI had to be creative, take risks and perhaps question some of the traditional approaches in order to remain relevant. This included leveraging technology to continue the implementation of our activities such as English language training in South Sudan and supporting university students remotely to continue their studies from their halls of residence. With this in mind, we can see that the pandemic also brought with it many opportunities, but these will need further resources which the development sector currently lacks to advance in the digital sphere.
Finally, the Trustees are pleased to report that, despite the challenges of 2020, WTI delivered most of its contracts and was able to win new ones. WTI staff across the three countries embraced new styles of working, communicating, and collaborating. Remote working and home-offices swiftly became the new norm with a growing reliance on the web, cloud-based platforms, and new technologies to support projects, staff and communities across our project locations and maintaining working relationships with government and donors alike.
## **6. Activities and achievements**
The Trustees are pleased to report that despite all the challenges of 2020, activities were delivered as planned in the areas of our two pillars; increased access to education to reduce inequality and investing in quality of education to improve learning outcomes. Our achievements are as detailed below:
## **a) The Postgraduate Programme**
The Postgraduate Programme continues to be a flagship programme of WTI. It traditionally provides full tuition and maintenance scholarships to enable postgraduate students affected by conflict in East Africa and the Horn of Africa including South Sudan, Kenya and Uganda to study in the UK for up to one year. The programme provides financial, academic and welfare support tailored to individual needs and circumstances. WTI supported both male and female students across a range of academic disciplines that have a high degree of relevance to the development needs of the countries from which the candidates are selected.
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The programme is distinctive in the way we:
- **Select students:** All eligible candidates are interviewed face-to-face in South Sudan, Kenya, or Uganda. This is time-consuming but gives an in-depth understanding of individuals’ strengths and weaknesses and their likely ability to cope with postgraduate study in the UK.
- **Identify priority students:** Although all candidates must meet minimum entry requirements, care is taken to give priority to students from conflict-affected communities, who have been displaced or who are refugees. The programme is striving towards gender equity in the allocation of scholarships.
- **Support students:** After selection, individual students are mentored and supported to find a course and a university that is right for them. After arrival in the UK, WTI recognises that for many of the students we bring to the UK, doing a Master’s course is a big change. To make the most of their course and to adapt to self-managed study regimes places a responsibility on WTI to think in terms of holistic care and support throughout the time the students are in the UK.
- **Returning students:** From the moment of selection for a scholarship to the completion of studies, the importance of returning to East Africa after graduation is emphasised, making clear that WTI support is not just an investment in the individual student but also an investment in their community.
- **Develop strong partnerships with UK universities:** Relevant courses offered by key universities are carefully assessed, not only for relevance but also the quality of pastoral support. Given the personal histories of some students, there is a premium on working with universities who will be attentive and supportive to their learning and personal needs.
_**A student on the Postgraduate Programme, 2019/20 who studied at Bangor University**_
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## • **The Trend in Student Numbers on the Postgraduate Programme**
For the academic years 2019/20 and 2020/21, the number of students supported on the programme has been consistent at 11 postgraduate students in each year. Whilst this still represents a decline from the programme’s recent peak of 19 students in 2016/17, it is encouraging that the recent yearon-year decline in numbers has been arrested. Indeed, had it not been for the Covid-19 global pandemic, 2020/21 had been scheduled to see a modest increase in student numbers. Unfortunately, due to the circumstances of the pandemic (see below for more details), 4 anticipated postgraduate placements were either lost or deferred in 2020/21.
**----- Start of picture text -----**
Number of Students
20
15
10
**----- End of picture text -----**
In 2019 it was reported that the programme’s numbers were in decline due to the increasingly difficult financial situation and pressures on income streams. Whilst this picture has not changed, the anticipated increase in student numbers for 2020/21 was due to the strength of the relationships between WTI and its core partners, and our focus on these areas. The University of Westminster for example was able to provide one additional fee waiver placement, as well as a modest contribution to student stipends that was not received in previous years. Importantly, WTI applicants also won an unprecedented 6 Commonwealth Scholarships Commission Masters Scholarships placements (2 of which were later deferred), double the number of successful candidates from 2019/20 and a reflection of the emphasis placed on this opportunity for this year.
The Trustees would like to report that although 11 students supported on the programme is the lowest number supported in the programme’s history, in the context of a global pandemic and the resultant direct loss of places, 11 supported students should still be seen as a success. That the number of students did not decline further from previous years demonstrates that the programme’s strategies of strengthening relationships with core partners is beginning to bear fruit. Whilst we anticipate that numbers will remain low for 2021/22 as partners’ budgets remain suppressed, there are positive signs of a growth in numbers from 2022/23 onwards.
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## • **Support for female students on the Postgraduate Programme**
One major success of the Postgraduate Programme in 2020 has been in meeting the programme’s gender equity target for the first time, with the 2020/21 academic cohort being 45% female. Gender equity has long been a challenge for the Postgraduate Programme: from 2015/16 to 2019/20 just 33% of students supported were female. Whilst the programme aspires to achieve gender equality in the allocation of scholarships, admission to a UK university Master’s course generally requires either a first class or 2:1 degree at undergraduate level. The proportion of females who secure a good first degree is much lower than the number of young males in the communities that WTI seeks to support. This imbalance is reflected in the applicant pool. For the 2019 recruitment exercise, applications from South Sudan were overwhelmingly male. Just 16% of applicants were female. In addition to low application rates, women are more likely drop out of the programme, citing a change in circumstance, frequently related to family.
The challenge for the Postgraduate Programme is now to sustain and improve upon the success of meeting the gender equity target. To this end, the programme is expanding its toolkit and in 2020 negotiated a number of pilot Distance Learning programmes to begin in the 2021/22 academic year. Recruitment for these programmes has been specifically targeted at female applicants and the Distance Learning scholarships were developed following feedback from the communities we work within that many females were unable to travel to the UK for academic study, either for cultural or familial reasons. Alongside standard items included in a Distance Learning scholarship such as tuition and examination fees, the Postgraduate Programme’s Distance Learning scholarships recognise that home environments for those with whom we work may be less than ideal, and also include specific funding to cover costs such as home internet, electric power backup systems and ICT equipment needed for distance study. If successful, we aim to extend these programmes to future years and hope to increase female participation in the Postgraduate Programme over the long term.
_**Some of the Postgraduate Programme’s female scholars in 2020/21**_
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- **The impact of Covid-19 on the Postgraduate Programme**
The Covid-19 pandemic of 2020 presented a myriad of challenges to the Postgraduate Programme. These have included obvious areas of concern such as the difficulties of international travel and budget restrictions with organisations with which we collaborate, but also seemingly trivial issues that can have a major impact on a student’s ability to settle into the UK and learn effectively.
The most obvious impact of the Covid-19 pandemic was the reduction in places that it caused for the 2020/21 academic year: in the end only 11 students studied in the UK in this academic year. Without the pandemic, it would have been 15. Two Commonwealth Scholarships Commission placements were deferred to 2021/22 as the Commission needed to make budgetary adjustments due to the pandemic. A further place was permanently lost as a donor decided not to support students in coming to the UK this year. A final scholarship placement was lost due to being unable to fill it following the closure of IELTS and TOEFL testing centres throughout the world and, upon reopening, the inability of students to cross borders in order to access testing. Whilst funding was in place and suitable students were identified, students were simply unable to physically access the necessary English language test centres needed to achieve their university offers and visas.
Access to language testing was a problem not just for the Postgraduate Programme students, but for many other international students in 2020. As such, one positive of Covid-19 is that universities began to accept new forms of language testing such as the IELTS Indicator, TOEFL iBT Home Edition and the Duolingo English tests. These tests have the advantage of being taken at home, or from anywhere with a stable internet connection, web cam and microphone. If the acceptance of these tests become commonplace, and remains after the end of the pandemic, this will be advantageous for the Postgraduate Programme and for South Sudanese and Sudanese students in particular. Currently in South Sudan there are no in-person IELTS or TOEFL iBT testing venues and expensive cross-border travel to Uganda or Kenya is required. Being able to take language tests online will greatly improve access. On top of this, the Postgraduate Programme was able to secure a number of free Duolingo test places for its applicants thanks to a new partnership with the HALI Access Network, again increasing potential access in future years.
Life for students in the UK was also affected, in both predictable and unpredictable ways. When the UK first went into lockdown in March 2020 and university tuition moved online, all Postgraduate Programme students were offered the opportunity to complete their studies in the UK or to return home and complete them from there. All students elected to remain. This meant that, like the rest of
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the UK, they had to rapidly adjust to online learning and living with restricted movement. It also meant that traditional welfare and pastoral support for students, provided by the Postgraduate Programme team, became entirely digital.
Less predictable was the situation faced by scholars arriving in September and October, all of whom faced visa delays and a 14-day quarantine, and several of whom left quarantine into the national Welsh lockdown. Difficulties here varied from the mundane (arriving from Africa and being unable to purchase a coat as they were deemed “non-essential” purchases in October in Wales) to the complex (not being able to collect a Biometric Residence Permit due to being in quarantine and then lockdown, therefore being unable to open a bank account, therefore being unable to receive maintenance stipend funds. This was made more complex by being unable to open accounts in branch post quarantine). Whilst presenting some unique challenges, these were largely met with unique solutions and the cohort handled their difficulties with eventual good humour and are all on course to successfully complete their courses.
## **b) Tertiary Education Programmes in Sudan and South Sudan**
Throughout 2020 WTI continued to
manage and offer undergraduate scholarships in both Sudan and South Sudan with UNHCR as the major funding partner. In Sudan, WTI manages the Albert Einstein German Academic Refugee Initiative programme (DAFI) for refugees’ resident throughout Sudan, as well as the more recent UNHCR initiative, the Urban Refugee Tertiary Education Programme (URTEP) for urban refugees in Khartoum State.
_**A group of URTEP scholars in Sudan**_
Both scholarship programmes are designed to increase access to higher education for refugees by providing funding to undertake undergraduate courses in various universities across the country. In addition, WTI provided complementary life skills training for students, including safeguarding, English language training and an annual programme that brings the two groups together to network. Although some of these activities were hampered due to Covid-19, some were still able to proceed when
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universities and colleges re-opened in late 2020. In particular, the Covid-19 lockdown affected students who were meant to graduate in 2020 through delaying their graduations.
In 2020 WTI worked with 41 universities and specialised colleges across Sudan with 352 students sponsored on DAFI and URTEP scholarships. Of these, 171 (49%) were female. As with all WTI scholarship programmes, WTI strives for inclusive access, especially with regard to gender equity. As with our other scholarship programmes, despite efforts in the refugee communities
**----- Start of picture text -----**
Cross-section of sponsored students having a group discussion in
Khartoum during a student workshop
**----- End of picture text -----**
to attract female candidates, fewer applications are received for women compared to men. South Sudanese nationals continue to be the main recipients of DAFI and URTEP scholarships in Sudan, which is a reflection of the refugee population in the country. Other major groups represented are nationals of Eritrea and Ethiopia.
**----- Start of picture text -----**
Sponsored students by country of origin in Sudan
Yemen Syria Somalia Central Africa Republic
1% 0%
4% 4%
Chad
2%
Eritrea
23%
South Sudan
Ethiopia
56%
10%
Central Africa Republic Chad Eritrea Ethiopia South Sudan Yemen Syria Somalia
**----- End of picture text -----**
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It is also worth noting that in 2020 there was no new funding for new intakes on both the DAFI and URTEP programmes; the figures represent continuing students from previous years. This was the third consecutive year without a new student intake. The WTI team in Sudan are in discussions with UNHCR regarding this.
As in previous years, with support from the alumni, WTI in South Sudan has sponsored five female refugee students from the Nuba Mountains region of Sudan to study undergraduate programmes at the Catholic University of South Sudan. In 2020 this alumni initiative has been the catalyst for a further partnership between WTI and the university with the launch of a distance learning programme for refugees in Makpandu refugee camp in Western Equatoria and Maban camp in Upper Nile States. The programme will train 37 secondary school teachers with academic support from the Catholic University of South Sudan and WTI providing support.
## **c) Education for Girls and Women**
Education for girls and young women has remained an important part of WTI’s work and strategy in 2020. In addition, the promotion of girls’ education has been prioritised by the government of South Sudan through the development of policies, interventions and strategies that promote education, gender equality, and equity for girls. As a result of these efforts, WTI has implemented a number of projects for women and girls in 2020.
## • **Girls’ Education South Sudan**
The Girls Education South Sudan (GESS) project is funded by FCDO/UKAID, with a five-year contract (2019-2024) managed by Mott MacDonald and in a consortium with WTI, BBC Media Action and Leonard Cheshire Disability. WTI is the state anchor for both Lakes and Unity states. The primary aim of the project is to transform the lives of a generation by improving teaching and learning in schools, and increasing access, retention, and completion among primary and secondary schoolgirls. The project is also aimed at supporting those in the margins of society, such as children with disabilities, through educational provision. The major challenge in South Sudan is the patriarchal communities in which girls are raised to cater to the needs of their male family members; cooking, cleaning, and serving in preparation for their pre-destined role as a future wife and mother. This early childhood socialisation inhibits women from viewing themselves as equal members of society and acts as a persistent obstacle to achieving their full potential. The objectives of the GESS project are consistent with WTI’s strategy. WTI has been involved with this project since 2013, delivering the following key outputs:
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## • **Behaviour Change Communication**
Evidence has shown that awareness of the importance of girls’ education alone is not enough; rather, there is need for a process of behavioural, practical, and social change that can bring a lasting attitude change towards girls’ education. Behaviour change communication helps to create an enabling of a social-cultural environment for supporting girls’ education in South Sudan. This is done through 15-
_**A family listening group listening to a pre-recorded radio programme**_
minute innovative magazine-style radio programmes following the lives of girls and their families as they strive to, and resolve the challenges of going to school. These on-air role models act as positive examples, encouraging listeners to adopt certain behaviours over time. The programmes are produced by a South Sudanese team of producers and aired in local languages on several radio stations across South Sudan. In addition, community mobilisation outreach activities are provided with interactive
drama and community radio mirroring the themes set out in each radio programme. These outreach activities target communities with no radio coverage and communities that speak a different language from the broadcasts to further share attitudes and behaviours featured in the radio programmes. When Covid-19 safety guidelines on physical distancing were put in place, we adapted to family listening groups, allowing family members to sit together in a safe environment to listen to the prerecorded radio programmes. In 2020 we were able to reach 1,904 households with behaviour change communication activities.
## • **Cash Transfers**
Cash transfers are direct payments made to girls to improve access. As part of the GESS project it is given to those who are enrolled in and regularly attend school. All girls from Primary 5-8 and Secondary 1-4 are eligible and are targeted over the lifetime of the programme. Cash transfers encourage girls to enrol in and attend school, help them to buy scholastic materials, and contribute to poverty reduction in the family and the community.
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The focus of cash transfers is on addressing the high rate of dropouts, particularly from Primary 6 and during the transition from primary to secondary school. The Trustees are glad to report that in 2020 WTI was able to successfully reach 191,070 girls in 870 in primary and secondary schools with cash transfers.
_**A secondary school student counts her cash in 2020**_
## • **Capitation Grants**
Schools in South Sudan are impoverished with most receiving only teachers’ salaries. As such, schools charge tuition or registration fees for every child who attends. Capitation grants funded by both FCDO and the government of South Sudan were designed to provide reliable funding to primary and secondary schools, with the intention of removing the burden of registration fees for learners and parents, reducing the cost of education and encouraging families to send their children, both girls and boys, to school. These investments also offer the opportunity for schools to develop appropriate and contextual inclusive initiatives that can improve the learning environment. In 2020 WTI delivered capitation grants to 163 schools in Unity State. In Lakes State, no schools were given capitation grants in 2020 as the schools remained closed due to Covid-19.
## • **Quality Education**
Quality education has a special place in phase two of the GESS project. There has been a shift from concentration on purely increasing access to including a component on quality. This part of the GESS project focuses on teacher professional development including; training for head teachers, pedagogy training for classroom teachers, English language training to enable teachers to teach in the language of the curriculum, and establishing an Accelerated Secondary Education Programme (ASEP). ASEP was set up for primary school teachers who have not completed secondary education. Despite the challenges of 2020, by the end of the year WTI had established 20 ASEP centres across the country with 655 participants. WTI successfully delivered an Intensive English Language course to the 655 teachers in preparation for their ASEP courses.
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The phase 2 of the GESS project saw an expansion of WTI’s work, covering both core pillars of our strategic objectives 2016-2020 to provide access and quality. In addition, the GESS project gave WTI an opportunity to finalise the development of ASEP materials which it started in 2019, giving us the required funding to mobilise stakeholders to review the Alternative Education Systems policy to incorporate ASEP. This policy opens up secondary education opportunity for those who would have completely missed out.
## • **Adolescent Girls’ Education in Crisis Initiative (AGENCI)**
Our second major girls’ education project is called “Adolescent Girls’ Education in Crisis Initiative” (AGENCI) and has been developed in a consortium with the World University Services of Canada (WUSC) and Charlie Goldsmith Associates (CGA). This three-year project, 2020-2023, is funded by Global Affairs Canada with two main objectives:
- a) Increased capacity of adolescent girls and female youth to make decisions about their own lives and educational opportunities.
- b) Improved knowledge and skills of local community members and leaders, including men and boys, to promote education for adolescent girls and female youth.
This is the only WTI project in South Sudan that only targets secondary school students, and WTI works with 25 schools in two states: Northern Bahr El Ghazal and Western Equatoria. WTI recruited ‘School
Mothers’ in the two states who work as mentors to the secondary school girls and work closely with
_**Girls supported by AGENCI**_
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their families to encourage them to enrol and remain in school. In addition, through establishing girls’ clubs and peer-to-peer groups in schools, life skills training is provided to the schoolgirls. As part of the AGENCI project WTI also trained 120 teachers on Covid-19 prevention methods and purchased washing facilities for the targeted schools.
## • **The Ahfad Hostels Project**
This project has run for many years with funding from the Gordon Memorial College Trust Fund and continued in 2020. It supports female students who are either internally displaced persons or refugees to study at Ahfad University for Women in Khartoum, Sudan. It provides hostel accommodation for female students who would have otherwise not been able to join university due to a lack of appropriate accommodation. In addition to secure accommodation, students are provided with a conducive study environment and mentoring support from WTI staff in Khartoum. In 2020 WTI supported 56 students as part of this project. The majority of these were from South Sudan or the Nuba Mountains in Sudan, and all were those who lacked direct family support in Khartoum.
## **d) Increasing Access to Primary and Secondary Education**
Both Sudan and South Sudan have challenges in providing access to primary and secondary education for their citizens. The effects of decades of conflict, marginalisation, neglect and poverty play a part, but also a lack of investment in the education sector means that primary and secondary schools are unable to expand to meet demand. As a result, many rural communities in both Sudan and South Sudan are not served by local schools. Other areas have access to partial primary schooling only, and even those who have access to primary may not continue to secondary because the nearest secondary school could be 20 kilometres away. As a result, many children in both South Sudan and Sudan are out of school. UNICEF reports 2.8 million out of school in South Sudan alone, with 70% of these being girls. The advent of the Covid-19 pandemic worsened the already difficult access challenges facing the country. Working closely with the Ministry of General Education and Instruction in South Sudan, the Federal Ministry of Education and the Khartoum State Ministry of Education in Sudan, WTI was able to raise funds to work towards improving access to primary and secondary schools in Sudan and South Sudan.
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## • **The Sharg-ElNiel Schools Project, Sudan**
With funding from the States of Guernsey Overseas Aid & Development Commission, WTI improved teaching and learning conditions in three schools in Khartoum State. The project was designed to provide equitable access to education for refugees, IDPs and host communities’ at Sharg-ElNiel Locality, which is one of the impoverished areas in greater Khartoum. With approximately 16,500 households, the area has seen a high influx of refugees and internally displaced persons (IDP’s). This has further strained the very limited school places and resources and increased school drop-out rates in the area. The project targeted three schools: Bilal Ibn Rabah Primary Boys School, Alsalam Primary Girls School, and Um Alshaheed Primary Mixed School, all in Sharg-ElNiel. Through the project WTI delivered 50 school benches and desks, 673 school uniforms, connected piped water and electricity to the three schools and also organised Parent Teacher Association (PTA) training. In addition, WTI
also renovated classrooms, teachers’ offices and pit latrines for the boys and girls to provide privacy
to pupils in the schools. To improve teaching and learning, the project also purchased and delivered assorted teaching and learning materials to all three schools. This particular project was very
_**Parents and teachers in group work during PTA training in Khartoum**_
important for WTI in Sudan because it enabled us to break away from our traditional work in Higher Education and our exclusivity with refugees. This project enabled us to build relationships with the wider education sector, including both national and state level actors. Its success has potential for replication in other localities and states outside of Khartoum where the needs are even greater.
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## • **Increasing access in South Sudan**
During 2020 WTI implemented the South Sudan-Multi-Year Resilience Programme (MYRP) with funding from Education Cannot Wait (ECW). The project is implemented in Awerial and Yirol East, in Lakes State, and Guit in Unity State, and is implemented through a consortium with two national NGOs. With this funding WTI has been able to expand access to early years, primary, secondary, and established Accelerated Learning Programme (ALP) centres including in cattle camps in the three targeted counties. WTI also established gender sensitive and inclusive WASH (Water, Sanitation and Hygiene) facilities, 9 early childhood centres, 45 primary schools, and 2 secondary schools. 16 Alternative Education Centres were also supported to improve access and the learning environment. Through this project, various stakeholders including PTAs and school governors were trained on how to make the 45 primary schools and 2 secondary schools a safe learning environment for children. The teachers and the community were supported by the project to have active platforms established to receive complaints and feedback from pupils as a way of encouraging safeguarding and protection.
## **e) Improving the Quality of Education**
The quality of an education system has direct bearing on attendance, retention, and progression. Communities that live in difficult circumstances may not spend financial and time resources on an education that they do not consider to be of quality unless they have no choice. Parents want their children to learn, but teachers need to be supported with the resources, training, and management to be able to do their work in a conducive teaching and learning environment. Without these resources and environment there are massive student dropouts, high teacher turnover and thus a drop in the quality of education.
Unfortunately, over the years little effort and little investment has been made to improve the quality of education. According to South Sudan’s education statistics for 2018, only 21% of teachers are trained. This is a clear indicator that there is a major challenge with the quality of teaching in the country. The lack of training for teachers in South Sudan is partly the legacies of protracted war and lack of investment by partners in teacher education. The available teacher training institutions are either non-functional, or unable to grow due to under resourcing or due to an inability to recruit students as motivation to become a teacher is at its lowest in South Sudan. Despite this, we have committed individuals who have kept the education system running. Some of these individuals lack basic English language skills, knowledge of pedagogy and academic qualifications but they are committed to their roles. In 2020 WTI has been able to work with these teachers and school managers
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in two main areas: English language training and providing an accelerated secondary education programme to improve their language and academic skills.
## • **Improving Quality through Improved English Language Proficiency**
English language is the official language of education in South Sudan from Primary four to higher education. Many teachers and would-be teachers however do not have the required English language skills to be able to teach in English as a medium of instruction. WTI Trustees are pleased to report that in 2020 we were able to train language trainers from across the ten States of South Sudan to rollout the delivery of English language training for teachers. The Covid-19 lockdown created an initial delay to the roll-out and forced an adaptation in our methods: face-to-face teaching was temporarily replaced with the conversion of materials to audio which was then delivered to teachers over the radio across the country. When lockdown was lifted in October 2020 face-to-face English language resumed across the ten States of South Sudan until the end of the year.
_**Teachers in a classroom activity during English language training**_
## • **Improving Quality through Teacher Professional Development**
Another challenge facing the quality of education in South Sudan is that the teachers who have kept the education system running, especially in primary schools, do not even have secondary education qualifications themselves. Knowing how important this group of teachers is to the education sector,
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WTI over the years has worked towards supporting them through continuous professional teacher development. In 2020 the support for these teachers scaled dramatically through the GESS project, expanding the accelerated secondary education programme. This programme supports nontraditional learners to prepare for and take national secondary examinations in a part-time accelerated manner, creating a new pathway to achieving qualifications. The WTI Trustees would like to report that this is now a nationally accepted form of provision of secondary education in South Sudan for those who missed out on secondary education for one reason or another.
Furthermore, in another professional development project, WTI has continued to work with the British Council to support teachers in schools to develop their classroom practice in the core skills that young people need to prosper in the 21st Century. In 2020, WTI trained 30 teachers on inclusive pedagogy and core skills.
## **f) Improving WTI’s Internal Management Systems**
## • **Governance and Board Effectiveness**
In 2020, there were no significant changes to WTI’s Board of Trustees, except for one Trustee who resigned. The Board remained effective with its oversight role even during the pandemic, as all Trustee meetings were held as planned but virtually. Throughout the year, all Trustees attended the virtual board meeting and discharged their duties.
## • **Financial Management**
The year 2019 ended with a surplus of just over £22k, after a series of successful bids, and as a result the Trustees agreed a small surplus of £6k in the 2020 Budget. This budget was designed to find a balance between the competing needs of minimising expenditure, especially unrestricted spending, whilst at the same time as keeping our programmes functioning effectively and retaining as many of our key staff both in the UK and in Africa.
In early 2020 WTI recruited a new Finance Manager in South Sudan who introduced tight cost controls and more rigorous management of full cost recovery from projects. In addition, a new Senior Finance Manager in the UK was also recruited in the third quarter of the year and was able to quickly improve controls, inter-team communication, and internal financial reporting throughout the offices.
As in 2019, tight cost controls were accompanied by measures to increase income. This included the continuation of more rigorous management of full cost recovery and ensuring that the costs of Oxford
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staff were more consistently included in budgets and charged for, where appropriate. Critically, however, considerable unbudgeted incomes, from projects such as funding from World University Services of Canada, Education Cannot Wait and Girls Education South Sudan, materialised in South Sudan in the year, resulting in significantly higher than budgeted incomes. Therefore the combination of cost management controls and income recovery on the one hand, and WTI’s success in winning bids or grants on the other, has led to an unrestricted surplus of £140k. This is despite the inevitable issues that emerged from the onset of Covid-19.
Alongside these organisation-wide measures to cut costs and increase income, WTI continued to take steps that had begun in 2019 to improve the effectiveness of our financial management system. Further internal audits were held in our two operational offices in South Sudan and Sudan, and resulting recommendations were incorporated into operational processes. This will continue in 2021. These improvements are primarily designed with the future in mind and our plans to expand our programme, take on the management of more complex programmes and, in the longer-run, to develop new country programmes.
WTI’s existing systems of financial oversight and risk management involve detailed supervision by the Finance Committee, which then reports to the full Board. The Finance Committee has been extremely supportive of the long-term drive to strengthen our financial management system.
## • **Development of office buildings in South Sudan**
The Trustees are pleased to report that WTI received a generous grant of £200,000 from Hugh Pilkington Charitable Trust (HPCT) to purchase a plot of land in Juba, South Sudan on which to construct an office. WTI staff in Juba worked hard and by the end of 2020 the property was acquired with titles successfully transferred to the name of WTI. A company was contracted to start the process of designing the office space to enable the acquisition of building permits. WTI has agreed in principle for a further loan £225,000 from HPCT to start the construction of the premises. The Trustees of WTI are most grateful to the Trustees of HPCT for this additional investment in the organisation.
## • **Reportable Incidents**
Trustees confirm that there were no reportable safeguarding incidents in 2020.
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## **g) Risk Management and Policy Development**
Trustees are aware that engaging in fragile and conflict-affected states such as Sudan and South Sudan inevitably involves risk. In these states, the politics are volatile, institutions weak, and security often precarious. Trustees recognise that risks exist on a number of levels: contextual, institutional and programmatic, which sometimes include exposure to a certain degree of risk for WTI and its staff. As such it is the Trustees duty of care and obligation to identify, monitor and manage risks as practicably as possible. To be able to do this, the Trustees have a regularly updated risk matrix with individual staff assigned responsibilities to deal with issues that arise. Staff are also required to strictly follow Board approved security policy to ensure minimum harm is caused to staff or beneficiaries.
Furthermore, the Trustees are also aware of risks of sudden donor funding cuts as a major risk to our operations, particularly in the wake of the Covid-19 pandemic. The Board’s Finance Committee has been monitoring this closely and staff have been asked to develop various scenarios of possible funding cuts. Country Directors have been asked to ensure contingency plans are in place with clear step by step action plans. Trustees are optimistic that, with programme growth in both Sudan and South Sudan, we will grow our reserves and this will be less of a risk in the future.
## • **Risk management and the impact of the Covid-19 pandemic**
Since the outbreak of the Covid-19 pandemic the Trustees noted that coronavirus is both a risk to staff and our operations and has potential impact on achieving the organisation’s goals. In view of this, a quarterly report on the impact of Covid-19 on our operations and how the different offices and programmes are coping with the pandemic were presented to the Trustees.
## • **Policy development and systems improvements**
In 2020 several new policies were approved by Trustees and old ones reviewed and updated, including:
1. Insurance policy
2. Scholarships policy
3. Prevention of Sexual Exploitation and Abuse (PSEA) policy
4. Safeguarding and Protection policy
5. Finance manual
6. Procurement manual
7. Code of conduct
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## **7. Windle International**
Windle International brings together three closely related organisations – Windle International Kenya, Windle International Uganda and Windle Trust International. Windle International was created in 2013 (first known as the Windle Federation), registered in the UK as a charity and exists to support and co-ordinate the work of each of the operational members. This role is fulfilled through regular meetings, co-ordinated funding applications and the adoption of a common policy framework.
All of the members of Windle International have high profiles and strong reputations in the countries in which they operate. The task of Windle International is to find a way of building on existing strengths whilst simultaneously improving our ability to learn from each other, to collaborate on programme development and to ensure that we are all working to consistent standards.
## **8. Financial Review**
## **Financial Results for 2020**
The income and expenditure for the year is set out in the Financial Statements. There was an increase (10%) in total income from £2,575k in 2019 to £2,842k in 2020, despite the inevitable operational issues that emerged from the onset of Covid-19. This improvement is the consequence of an increase in unrestricted income, which grew from £638k in 2019 to £756k in 2020. This continued growth is most welcome and reflects the success of the more rigorous approach to full cost recovery from institutional donors, and a growing role in consortia of which WTI is but one part.
The increase in unrestricted income led to a substantial improvement in our reserves to £277k, and goes some way in meeting the reserve target figure which Trustees deem to be prudent in the light of the unpredictable context in which we are working in East and Horn of Africa. The volatility and uncertainties which are flowing from the rapid spread of the Covid-19 virus, and the growing need to use the reserves as working capital to pre-finance spending on restricted project implementation.
A schedule of universities and other partners providing fee waivers and other assistance is annexed to the Financial Statements. The Financial Statements reflect the value of the fee waivers and subsidies by universities and partners to students sponsored by WTI because they fund services for which WTI would otherwise have to pay. The value of this support in 2020 was £309k and is significantly lower than the previous year (2019 contribution: £358k), which reflects growing financial pressures on the higher education sector in the UK and a growing inability or reluctance to fund fee waivers.
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The pressures on the higher education sector will only increase in 2021 and beyond, as the Covid-19 pandemic affects the take up of places at the same time as online learning alternatives become more common and acceptable. WTI anticipated these long-term trends (though not, of course, the consequences of Covid-19 accelerating the pace of emerging trends in the sector) and over the next few years we plan to diversify the range of postgraduate courses we will support as well as looking to support students in higher education institutions in countries other than the UK.
WTI has a Remunerations Policy that provides the framework for agreeing salary levels. There are no exceptions.
## **9. Reserves policy**
Traditionally, the purposes of reserves have been understood as being the means to enable the charity to meet shortfalls in income for specific projects; to provide ‘leverage’ contributions as part of a partnership with other funding agencies; to meet unforeseen expenditure or the costs of winding up the charity responsibly. The level of the charity’s reserves reflected these purposes. In addition, the Trustees observe that reserves are, in effect, working capital as major donors increasingly adopt a payment in arrears approach.
This requires charities such as WTI to incur 3-4 months expenditure before reimbursement is made. The adoption of a payment in arrears approach assumes that charities have a significant level of unrestricted reserves which can be used to finance projects which are often restricted in nature. If two or three funders adopt the same policy, it means that small charities like WTI are required to prefinance spending on two or three projects. This requires an enhanced level of reserves, one that can accommodate both the programme needs of beneficiaries as well as organisational needs that reflect legal obligations and compliance with good governance.
The Board of Trustees have decided that WTI should aim for an increased unrestricted reserves target of £350k due to the uncertain funding environment and the expansion of operations in Sudan.
At the end of 2020, WTI’s unrestricted reserves were just over £277k (2019: £202k). This is a significant and welcome improvement on the reserves balances of the last few years, and WTI will continue to work to increase the balance in light of FCDO funding cuts that will take effect in 2021 and beyond.
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Analysis of the latest forecast of project incomes and overheads, together with other operational cash flows, confirm that there are no material uncertainties over going concern for the next 12 months at the very least.
## **10. Fundraising**
WTI’s income is a mixture of unrestricted income and restricted income. In 2020, total unrestricted income was £756,000, while restricted income was £2,087,000 (73% of total income). Restricted income is funding to implement specific activities, projects, or a range of projects, usually in a specific country. The imbalance between restricted and unrestricted income has long been a feature of WTI’s financing. The Trustees are pleased to further report, however, that we are in the process of strengthening our visibility through writing specialist education papers in a bid to raise our profile to enable us raise especially unrestricted incomes.
WTI prepares project applications in response to calls for proposals; in most cases these applications are prepared by our programme staff in the country or countries in which the call for proposals applies. This ensures that donors are in contact with the people who will manage project implementation and enables us to achieve a relatively high ‘win’ rate in terms of successful applications. This approach also means that our direct fundraising costs are very low since WTI does not employ anyone who is solely a fundraiser. On the contrary, our programme managers and country directors are responsible for fundraising activities as one of their duties.
In 2020, our principal donors were the United Nation’s High Commission for Refugees (UNHCR); United Nations International Children's Emergency Fund (UNICEF), the Foreign, Commonwealth & Development Office (FCDO); States of Guernsey Overseas Aid Commission, Education Cannot Wait, Global Affairs Canada, Gordon Memorial College Trust Fund and British Council. We are also fortunate to benefit from the support of a range of UK based trusts, foundations and individual donors. The most significant of these is the Hugh Pilkington Charitable Trust which has supported WTI for many years.
## **11. 2021 Plans**
## • **Organisational**
In early 2020 the Trustees of WTI started the process of developing a new strategy 2021-2025 to replace the old of 2016-2020 which was coming to an end. The two day face-to-face workshop in March 2020 brought together Trustees and staff including from Sudan and South Sudan to reflect on the existing strategic orientation of the organisation, generate new ideas and solutions, and formulate
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direction for the next five years. By the end of 2020 a new strategy 2021-2025 was approved by the Trustees. The strategy builds on WTI’s past achievements bringing in innovation with the ambition of growing and expanding access to quality education. Through WTI’s expertise in teacher education, English language training, accelerated learning programmes, girls’ education, scholarship management and provision of education in emergencies, WTI hopes that in the next five years we will see growth both in Sudan and South Sudan. The 2021-2025 strategy also envisages the possibility of geographical expansion to another country, however this will be dependent on developments in South Sudan and Sudan and growth of our reserves. The Trustees also hope to build strong relationships between programme staff across WTI to enable experience sharing and possible staff exchange.
## • **The Postgraduate Programme**
Overall numbers on the Postgraduate Programme are still likely to be depressed for the 2021/2022 academic year due to the ongoing impacts of the Covid-19 pandemic. From limits to international travel and the ongoing consequences for donors of budget decisions made in 2020, this is likely to happen for a number of reasons. However, with the introduction of several planned Distance Learning Scholarships from September 2021, specifically targeted at female candidates, WTI hopes to continue to improve on meeting its gender equity goals whilst also trialling new methods of scholarship provision on the Postgraduate Programme.
## • **Sudan**
WTI’s operation in Sudan has traditionally been the management of scholarships for refugees with funding from UNHCR. This will continue in 2021 with the hope that the programme will expand to include more refugees and asylum seekers. In addition, with the positive political changes in Sudan, the country is opening up to NGOs and WTI is using this opportunity to grow its work outside scholarship management into direct education service delivery. Using its experiences of supporting three schools for refugees, internally displaced persons and host communities in Khartoum State, WTI has started investing in the expansion of our work in Sudan. In 2020 WTI conducted assessments in three States, building on these initial assessments WTI hopes to develop programmes outside Khartoum in 2021 to diversify our work and reduce dependence on the UNHCR funded scholarships. The Trustees are also pleased to report that to reduce staff turnover in Sudan, staff salaries were significantly increased in 2020 to make them competitive and enable WTI to strengthen its team in the country.
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## • **South Sudan**
WTI’s South Sudan work continues to be the largest in the organisation, in 2021 we hope to continue the implementation of existing contracts such as:
- ❖ The Girls’ Education South Sudan (GESS) project funded by FCDO
- ❖ The Adolescents Girls Education in Crisis Initiative (AGENCI) project funded by Global Affairs Canada.
- ❖ WTI is part of the South Sudan Multi-Year Resilience Programme (MYRP) funded by Education Cannot Wait (ECW). We will continue the implementation of the MYRP in South Sudan in the two States of Lakes and Unity
- ❖ UNICEF is funding WTI to deliver a project called Strengthening Community Resilience in South Sudan’s Urban Settings in three States. We envisage this work to grow in 2021.
The Trustees are pleased to report that the work in South Sudan continues to grow and at its current level it is no longer dependent on one donor. We have a new Country Director with a dedicated team who have made significant progress towards a secure financial position.
In addition, the team in South Sudan will be working on developing the recently acquired land in South Sudan. WTI hopes to contract building developers and start the process of the construction of the office space in 2021.
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## Statement of Trustees’ Responsibilities
The Trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and regulations.
Company law requires the Trustees to prepare accounts for each financial year. Under that law the Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for that period. In preparing these accounts, the Trustees are required to:
- ❖ Select suitable accounting policies and then apply them consistently.
- ❖ Make judgements and estimates that are reasonable and prudent.
- ❖ Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They 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.
The Trustees are not aware of any audit information (information needed by the auditors in connection with preparing their report) which they should have shared with the auditors; and The Trustees have taken all steps that they ought to have taken as directors in order to make themselves aware of relevant audit information and to establish that the charity’s auditors are aware of that information.
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## Appointment of Auditor
The Trustees have agreed that Sayer Vincent LLP should be appointed as auditor for the next reporting
period.
This report is prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board of Trustees on 18 August 2021 and signed on their behalf by:
...........................................................
...........................................................
Malcolm McNeil – Chair of Trustees
Stuart Wilson – Treasurer
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## Independent auditor’s report to the members of Windle Trust International
## **Opinion**
We have audited the financial statements of Windle Trust International (the ‘charitable company’) for the year ended 31 December 2020 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- Give a true and fair view of the state of the charitable company’s affairs as at 31 December 2020 and of its incoming resources and application of resources, including its income and expenditure for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Companies Act 2006
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
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Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Windle Trust International’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other Information**
The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- The trustees’ annual report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’
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annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- The financial statements are not in agreement with the accounting records and returns; or
- Certain disclosures of trustees’ remuneration specified by law are not made; or
- We have not received all the information and explanations we require for our audit; or
- The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
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Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
## **Capability of the audit in detecting irregularities**
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We reviewed available internal audit reports and project audit reports
- We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- We reviewed any reports made to regulators.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
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Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities _._ This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Jonathan Orchard (Senior statutory auditor) 15 September 2021
for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL
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Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Statement of Financial Activities (incorporating an income and expenditure account)
|Unrestricted
Note
£
Income from:
3
218,410
4
480,731
5
41,457
6
15,255
755,853
7
23,867
7
182,566
470,919
7
677,352
8
78,501
(3,390)
16
75,111
Reconciliation of funds:
202,216
277,327
Net income / (expenditure) for the year
Total funds carried forward
Transfers between funds
Net movement in funds
Total funds brought forward
Total expenditure
Charitable activities
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Other trading activities
Tertiary Education
Primary/Secondary Education
Raising funds|Restricted
£
310,516
1,776,026
-
27
2,086,569
-
559,117
1,226,584
1,785,701
300,868
3,390
304,258
139,153
443,411|2020
Total
£
528,926
2,256,757
41,457
15,282
2,842,422
23,867
741,683
1,697,503
2,463,053
379,369
-
379,369
341,369
720,738|2019
Total
£
355,754
2,167,148
31,691
19,888|
|---|---|---|---|
||||2,574,481|
||||32,592
947,897
1,588,037|
||||2,568,526|
||||5,955
-|
||||5,955
335,414|
||||341,369|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 16a to the financial statements.
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Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
|Balance sheet||||||
|---|---|---|---|---|---|
|Note
Fixed assets:
11
Current assets:
12
Liabilities:
13
14
16a
Total unrestricted funds
Loans - falling due within one year
General funds
The funds of the charity:
Restricted income funds
Unrestricted income funds:
Designated funds
Cash at bank and in hand
Tangible assets
Debtors
Creditors: amounts falling due within one year
Net current assets
Total charity funds
Total charity funds|£
470,931
367,243|2020
£
218,879|£
339,102
317,511||2019
£
6,969|
|||218,879
501,859|||6,969
334,400|
||838,174
336,315
-||656,613
296,870
25,343|||
||336,315||322,213|||
||-
277,327||-
202,216|||
|||720,738|||341,369|
|||443,411
277,327|||139,153
202,216|
|||||||
|||720,738|||341,369|
Approved by the trustees on 18 August 2021 and signed on their behalf by
Malcolm McNeil Chair
Stuart Wilson Treasurer
Windle Trust International Annual Report Accounts 2020
Page **37** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
|Statement of Cash Flows|||
|---|---|---|
|Note
17
Dividends, interest and rents from investments
Proceeds from the sale of fixed assets
Purchase of fixed assets
Purchase of investments
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Net cash provided by / (used in) financing activities
Change in cash and cash equivalents in the year
Repayments of borrowing
Cash inflows from new borrowing
Cash flows from operating activities
Cash flows from financing activities:
Net cash provided by / (used in) investing activities
Net cash provided by / (used in) operating activities
Cash flows from investing activities:|2020
£
274,041
15,282
-
(214,211)
-|2019
£
(169,980)
19,888
-
(1,149)
-|
||(198,929)
(25,380)
-|18,739
(25,413)
-|
||(25,380)|(25,413)|
||49,732
317,511|(176,654)
494,165|
||367,243|317,511|
Windle Trust International Annual Report Accounts 2020
Page **38** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
- 1 Accounting policies
## a) Statutory information
Windle Trust International is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address is 37a Oxford Road, Cowley, Oxford, OX4 2EN.
## b) Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (September 2015) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
## c) Public benefit entity
The charitable company meets the definition of a public benefit entity under FRS 102.
## d) Going concern
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The risk management section outlines the impact of the Covid-19 pandemic on the charity and reasons why this does not lead to material uncertainties around going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
- e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
## f) Donations of gifts, services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## g) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Windle Trust International Annual Report Accounts 2020
Page **39** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
- 1 Accounting policies (continued)
## h) Fund accounting
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.
Unrestricted funds are donations and other incoming resources received or generated for charitable purposes.
## i) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
- Expenditure on charitable activities includes the costs of delivering projects undertaken to further the purposes of the charity and their associated support costs
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## j) Allocation of support costs
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which is an estimate, based on staff time, of the amount attributable to each activity.
Support Costs: staff costs are first attributed to fundraising and governance on a time basis: the remaining costs are then apportioned, along with total governance costs, between the three categories of charitable activity.
Other direct programme costs (restricted) are allocated directly to the same activity as the programme for which they have been expended. Wherever possible other programme costs (unrestricted) are allocated in the same manner.
- Tertiary Education
- Primary/Secondary Education
30.4% 69.6%
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
## k) Operating leases
Rental charges are charged on a straight line basis over the term of the lease.
Windle Trust International Annual Report Accounts 2020
Page **40** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
- 1 Accounting policies (continued)
## l) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
- Fixtures and fittings
- Computer equipment
- Motor vehicles
5-10 years 3 years 4 years
Note that the plot of land purchased in Juba for £200k, for the purpose of constructing permanent WTI offices, has yet to be built on and is still solely land, hence no depreciation has been applied as yet.
## m) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
- n) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## o) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## p) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## q) Pensions
In the UK, subject to a minimum contribution of 3% of gross pay from the employee, WTI contributes to private defined contribution pension schemes at 5%, 7.5% (for employees over 35) and 9% (for employees over 45) after successful completion of the employee’s probationary period.
Note that, from January 2021 onwards, the pension policy has been changed so that it is based on length of service rather than age.
Overseas, in accordance with local legal requirements the company contributes 17% of gross pay to employees’ social security funds: employees themselves contribute 8%. For employees who reach the retirement age of sixty, in line with normal practice, the 17% employer contribution is accrued by the company and salary is paid gross without deductions. Each fund balance is payable to the employee at the end of his or her contract of employment. Pension costs are recognised in the accounts on the accruals basis.
In accordance with local legal requirements, we have also set aside a provision where amounts are due to employees for future gratuity payments.
Windle Trust International Annual Report Accounts 2020
Page **41** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
- 2 Detailed comparatives for the statement of financial activities
|Detailed comparatives for the statement of financial activities||||
|---|---|---|---|
|Reconciliation of funds:
Investments
Expenditure on:
Raising funds
Other trading activities
Income from:
Donations and legacies
Charitable activities
Net income / expenditure for the year
Charitable activities
Tertiary Education
Primary/Secondary Education
English Language Teaching & Other
Transfers between funds
Total income
Net movement in funds
Total funds brought forward
Total funds carried forward
Total expenditure|£
206,205
380,719
31,691
19,830
638,445
32,592
217,153
363,803
-
613,548
24,897
(2,658)
22,239
179,977
202,216
Unrestricted|Restricted
£
149,549
1,786,429
-
59
1,936,037
-
730,744
1,224,235
-
1,954,979
(18,942)
2,658
(16,284)
155,437
139,153|2019
Total
£
355,754
2,167,148
31,691
19,888|
||||2,574,481|
||||32,592
947,897
1,588,038
-|
||||2,568,526|
||||5,955
-|
||||5,955
335,414|
||||341,369|
Windle Trust International Annual Report Accounts 2020
Page **42** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
- 3 Income from donations and legacies
|Income from donations and legacies|||||||
|---|---|---|---|---|---|---|
|The Hugh Pilkington Charitable Trust
Gifts in kind
Other donations
HPCT grant for Juba Land|Unrestricted
£
160,000
39,000
19,410|Restricted
£
100,516
200,000
-
10,000|2020
Total
£
260,516
200,000
39,000
29,410|Unrestricted
£
160,000
39,000
7,205|Restricted
£
121,049
-
28,500|2019
Total
£
281,049
39,000
35,705|
||218,410|310,516|528,926|206,205|149,549|355,754|
- The Funds from HPCT include a grant towards the Postgraduate Scholarship Programme, to be applied to the respective academic years.
- A grant of £200k has also been specifically awarded by HPCT to fund a purchase of land in Juba for new offices.
- Other donations to unrestricted funds comprise miscellaneous donations from individuals and organisations.
## 4 Income from charitable activities
|Income from charitable activities|||||||
|---|---|---|---|---|---|---|
|Overseas Aid and Development
Commission of Guernsey (OADC)
Supported places
UNHCR
Other donors
Unicef
WUSC
British Council
Girls' Education South Sudan
Gordon Memorial CTF
IMPACT
ECW
ACCSESS|Unrestricted
£
-
1,375
113,371
261,751
-
11,909
-
-
41,870
-
50,455
-|Restricted
£
-
3,935
518,785
711,416
-
-
28,275
308,507
159,500
-
29,487
16,121|2020
Total
£
-
5,310
632,156
973,167
-
11,909
28,275
308,507
201,370
-
79,942
16,121|Unrestricted
£
-
-
-
169,429
1,750
56,806
-
-
39,755
85,345
-
27,634|Restricted
£
15,980
64,136
-
473,805
10,000
99,782
-
357,856
215,727
532,597
-
16,546|2019
Total
£
15,980
64,136
-
643,234
11,750
156,588
-
357,856
255,482
617,942
-
44,180|
||480,731|1,776,026|2,256,757|380,719|1,786,429|2,167,148|
Analysis of charitable activities income
|Analysis of charitable activities income|||||
|---|---|---|---|---|
|Tertiary
Primary/Secondary Education
ELT & Other|Unrestricted
Restricted
£
£
41,870
484,128
438,861
1,291,898
-
-
480,731
1,776,026
2020||Unrestricted
Restricted
£
£
1,750
583,583
378,969
1,202,847
-
-
380,719
1,786,429
2019||
||480,731|1,776,026|380,719|1,786,429|
Windle Trust International Annual Report Accounts 2020
Page **43** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
|5
6
Bank interest
Rental of flat (37 Oxford Road)
Rental of car parking spaces
Income from investments
Other trading activities
Rental of office space:
Juba
Oxford
Khartoum|Unrestricted
£
18,147
10,010
13,300|Restricted
£
-
-
-|2020
Total
£
18,147
10,010
13,300|Unrestricted
£
18,201
-
13,490|Restricted
£
-
-
-|2019
Total
£
18,201
-
13,490|
|---|---|---|---|---|---|---|
||41,457|-|41,457|31,691|-|31,691|
||Unrestricted
£
230
13,550
1,475|£
27
-
-
Restricted|2020
Total
£
257
13,550
1,475|Unrestricted
£
530
13,550
5,750|£
58
-
-
Restricted|2019
Total
£
588
13,550
5,750|
||15,255|27|15,282|19,830|58|19,888|
Windle Trust International Annual Report Accounts 2020
Page **44** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
|Notes to the Financial Statements|||||||||
|---|---|---|---|---|---|---|---|---|
|7a
Staff costs (Note 9)
Staff travel and other costs
Scholarships and direct educational costs
English language and other training
Other programme costs
Office, premises and administrative costs
Legal and professional fees
Depreciation and other costs
Support costs
Governance costs
Total expenditure 2020
Total expenditure 2019
Analysis of expenditure (current year)|Raising
funds
£
23,651
-
-
-
-
-
-
216|Charitable activities|||Governance
costs
£
-
5,679
-
-
-
-
19,983
6,968|Support
costs
£
511,498
-
159
-
-
76,477
4,634
2,300|2020
Total
£
992,445
59,748
1,290,438
-
6,958
79,363
24,617
9,484|2019
Total
£
1,044,575
85,260
1,207,475
-
-
198,740
23,066
9,409|
|||Tertiary
Education
£
6,586
9,451
532,316
-
-
2,465
-
-|Primary/
Secondary
Education
£
450,710
44,618
757,963
-
6,958
421
-
-|ELT & Other
£
-
-
-
-
-
-
-
-|||||
||23,867
-
-|550,818
185,411
10,167|1,260,670
409,657
22,463|-
-
-|32,630
-
(32,630)|595,068
(595,068)
-|2,463,053
-
-|2,568,526
-
-|
||23,867|746,396|1,692,790|-|-|-|2,463,053|2,568,526|
||32,592|947,897|1,588,038|-|-|-|||
Of the total expenditure, £677,352 was unrestricted (2019: £613,547) and £1,785,701 was restricted (2019: £1,954,979).
**Windle Trust International Annual Report Accounts 2020**
Page **45** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
|Notes to the Financial Statements|||||||||
|---|---|---|---|---|---|---|---|---|
|7b
Staff costs (Note 9)
Staff travel and other costs
Scholarships and direct educational costs
English language and other training
Other programme costs
Office, premises and administrative costs
Legal and professional fees
Depreciation and other costs
Support costs
Governance costs
Total expenditure 2019
Total expenditure 2018
Analysis of expenditure (prior year)|Raising
funds
£
32,198
-
-
-
-
-
-
394|Charitable activities|||Governance
costs
£
14,000
-
-
-
-
-
23,066
4,108|Support
costs
£
331,926
20,173
-
-
-
182,775
-
4,907|2019
Total
£
1,044,575
85,260
1,207,475
-
-
198,740
23,066
9,409|2018
Total
£
1,070,730
108,364
1,081,905
13,582
60,235
197,145
4,502
30,273|
|||Tertiary
Education
£
73,098
6,667
626,968
-
-
24,011
-
-|Primary/
Secondary
Education
£
593,353
58,421
580,507
-
-
(8,046)
-
-|ELT & Other
£
-
-
-
-
-
-
-
-|||||
||32,592
-
-|730,744
201,763
15,390|1,224,235
338,019
25,784|-
-
-|41,174
-
(41,174)|539,782
(539,782)
-|2,568,526
-
-|2,566,736
-
-|
||32,592|947,897|1,588,038|-|-|-|2,568,526|2,566,736|
||37,684|1,455,627|1,026,320|47,105|-|-|||
Of the total expenditure, £613,547 was unrestricted (2018: £482,713) and £1,954,979 was restricted (2018: £2,084,023).
**Windle Trust International Annual Report Accounts 2020**
Page **46** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
- 8 Net income / (expenditure) for the year
This is stated after charging / (crediting):
|This is stated after charging / (crediting):|||
|---|---|---|
|9
Sudan - gross pay
South Sudan - gross pay
Total UK and non-UK
South Sudan - social security fund
Sudan - social security fund
Staff remuneration
Depreciation
Operating lease rentals:
Property
Other
UK Payroll
Raising funds
Staff Training, recruitment and medicals
Non-UK Payroll
Audit - Sudan
Gross pay
Employer's National Insurance
Pension Contributions
Permanent Health and Death in Service benefits
Staff training, recruitment and sundry staff costs
Reflected under:
Auditor's remuneration (excluding VAT):
Audit - UK
Charitable activities
Other|2020
£
2,301
58,047
1,166
8,500
296|2019
£
4,907
58,710
1,126
8,350
-|
||2020
£
23,651
968,794|2019
£
32,198
1,012,377|
||992,445|1,044,575|
||140,498
7,044
7,012
-
12,726
4,500|150,218
11,651
11,265
1,113
18,863
-|
||171,780
48,212
12,075
648,029
93,768
18,581|193,110
49,799
6,748
723,269
51,788
19,861|
||992,445|1,044,575|
The average number of employees (head count based on number of staff employed) during the year was 50.2 (2019: 57). Staff are split across the activities of the charitable company as follows (full time equivalent basis):
|Tertiary Education
Primary/Secondary Education
Governance
Support
Raising funds|2020
UK
No.
0.3
0.8
-
1.8
0.4|2020
Overseas
No.
0.6
1.0
36.8
6.1
2.5|2019
UK
No.
0.8
1.0
-
1.7
0.5|2019
Overseas
No.
0.8
1.8
46.0
4.0
0.4|
|---|---|---|---|---|
||3.3|47.0|4.0|53.0|
Emoluments for the post of Executive Director were £72,235 for the year ended 31 December 2020 (2019: less than £60,000). A new Executive Director was appointed during the year after a handover period in August 2020.
Windle Trust International Annual Report Accounts 2020
Page **47** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
## 9 Staff remuneration (continued)
Key Management and Trustees
Key Management remuneration was £69,131 (2019: £55,621). No Trustee received any remuneration in the period (2019: none). All employees, including the Executive Director, are subject to the terms of the company's remuneration policy, which requires remuneration to be approved annually by the Board of Trustees.
Trustees' expenses for travel & subsistence were paid to 1 Trustee (2019: 4). In 2020, the total of these expenses was £1,783 (2019: £1,411).
## 10 Related party transactions
There are no related party transactions to disclose for 2020 (2019: none).
Eleanor Horne is also a trustee of HPCT, whilst both Eleanor Horne and Malcolm McNeil are trustees of Windle International.
Via Windle International, the company receives income from HPCT (see note 3), from whom it also had a short term loan (see note 14). It is recognised that these multiple and inter-locking trusteeships are a potential source of conflicts of interest. This is managed by a strict application of WTI’s conflict of interest policy, which all trustees and staff are required formally to acknowledge.
## 11 Tangible fixed assets
|Tangible fixed assets||||||
|---|---|---|---|---|---|
|Eliminated on disposal
At the end of the year
Cost or valuation
Disposals in year
At the start of the year
At the end of the year
Depreciation
Net book value
At the start of the year
Charge for the year
At the end of the year
At the start of the year
Additions in year|Land &
Buildings
£
-
212,487
-|Fixtures and
fittings
£
58,876
-
-|Computer
equipment
£
26,849
1,724
-|Motor
vehicles
£
14,589
-
-|Total
£
100,314
214,211
-|
||212,487|58,876|28,573|14,589|314,525|
||-
-
-|53,562
1,522
-|25,194
779
-|14,589
-
-|93,345
2,301
-|
||-|55,084|25,973|14,589|95,646|
||212,487|3,792|2,600|-|218,879|
||-|5,314|1,655|-|6,969|
In 2003, Windle Trust International purchased property at 37 and 37a Oxford Road using funds loaned to the charity by the Hugh Pilkington Charitable Trust (HPCT). Under the agreement with HPCT, all proceeds of any future sale of the property will return to HPCT. Therefore for accounting purposes Windle Trust International is not deemed to have control over the asset and therefore the value of the land and buildings, along with the loan due back to HPCT, is not recognised within the accounts. A gift in kind reflecting the value of annual rent is recognised in income and expenditure.
In 2020, HPCT provided WTI with further funds of £200k for the purchase of land in Juba, on which new offices will be constructed.
Windle Trust International Annual Report Accounts 2020
Page **48** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
|Notes to the Financial Statements|||
|---|---|---|
|12
13
14
Other creditors
Loans repaid
Interest added
Balance b/f 1 January 2020
Taxation and social security
Social Security Fund
Income tax recoverable
Prepayments
UK Scholarship programme
Other debtors and accrued income
Accounts payable
Balance c/f at 31 December 2020
Creditors: amounts falling due within one year
Accruals
Loans
Debtors|2020
£
-
13,331
32,400
425,200|2019
£
-
2,916
51,884
284,302|
||470,931|339,102|
||2020
£
72,146
24,161
78,564
58,999
102,445|2019
£
10,927
21,505
75,497
83,850
105,091|
||336,315|296,870|
||2020
£
25,343
(25,380)
37|2019
£
50,413
(25,413)
343|
||-|25,343|
The loan above was from the High Pilkington Charitable Trust. This short term loan, renewable annually, was originally granted to assist with cashflow. Over recent years it has been reimbursed at the rate of £25,000 per year. This does not reflect the value of the loan used to purchase the property at 37 and 37a Oxford Road for the reasons outlined in note 11.
## 15a Analysis of net assets between funds (current year)
|Analysis of net assets between funds (current year)|||||
|---|---|---|---|---|
|Net current assets
Tangible fixed assets
Net assets at 31 December 2020|General
unrestricted
£
18,879
258,448|Designated
£
-
-|Restricted
£
200,000
243,411|Total funds
£
218,879
501,859|
||277,327|-|443,411|720,728|
Windle Trust International Annual Report Accounts 2020
Page **49** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
15b Analysis of net assets between funds (prior year)
|16a
Total United Kingdom
Total Sudan
Operations in South Sudan:
Unrestricted funds:
Designated funds:
Property and equipment fund
General funds
Total restricted funds
British Council
ECW
WUSC
Total South Sudan
Total funds
Gordon Memorial CTF
Operations in United Kingdom:
Net current assets
Scholarship programme:
Movements in funds (current year)
Functional Adult Literacy
Other
Tangible fixed assets
Operations in Sudan:
Scholar contributions
Hornby
SHRNL/OADC
HPCT Land Fund
Net assets at 31 December 2019
Margaret Dobson Bursary Fund
UNHCR
Hayward Legacy Fund
HPCT
Total unrestricted funds
Big Give 2014
Girls' Education South Sudan
Supported Places|At 1 January
2020
£
12,938
16,000
10,075
56,590
-
-
2,458|General
unrestricted
£
6,969
195,247|Designated
£
-
-|Restricted
£
-
139,153|Total funds
£
6,969
334,400|
|---|---|---|---|---|---|
|||202,216|-|139,153|341,369|
|||Income &
gains
£
100,516
-
27
-
2,120
308,507
24,000|Expenditure &
losses
£
(88,342)
-
-
(7,669)
(2,120)
(308,507)
(21,500)|Transfers
£
-
-
-
-
-
-
42|At 31
December
2020
£
25,112
16,000
10,102
48,921
-
-
5,000|
||98,061|435,170|(428,138)|42|105,135|
||18,792
16,147
6,153
-
-|-
-
-
28,276
159,500|-
(8,281)
(1,459)
(15,761)
(159,500)|-
-
-
-
-|18,792
7,866
4,694
12,515|
||41,092|187,776|(185,001)|-|43,867|
||-
-
-
-
-|3,935
518,785
711,416
200,000
29,487|(3,935)
(424,376)
(714,764)
-
(29,487)|-
-
3,348
-
-|-
94,409
-
200,000
-|
||-|1,463,623|(1,172,562)|3,348|294,409|
||139,153|2,086,569|(1,785,701)|3,390|443,411|
||-
202,216|-
755,853|(677,352)|-
(3,390)|277,327|
||202,216|755,853|(677,352)|(3,390)|277,327|
||341,369|2,842,422|(2,463,053)|-|720,738|
The narrative to explain the purpose of each fund is given at the foot of the note below.
Windle Trust International Annual Report Accounts 2020
Page **50** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
16b Movements in funds (prior year)
|Movements in funds (prior year)||||||
|---|---|---|---|---|---|
|Total United Kingdom
Total Sudan
Operations in South Sudan:
Unrestricted funds:
Designated funds:
Property and equipment fund
General funds
American Embassy
UNHCR
UNESCO
Total restricted funds
Total South Sudan
Girls' Education South Sudan
ACCSESS
Waterloo
UNICEF
Margaret Dobson Bursary Fund
Operations in Sudan:
Functional Adult Literacy
Big Give 2014
Hayward Legacy Fund
Female teacher training scholarships
IMPACT
Norwegian Embassy
Open Society
British Council
Total unrestricted funds
Total funds
Scholar contributions
Scholarship programme:
Operations in United Kingdom:
Other
Supported Places
Gordon Memorial CTF
Hornby
HPCT|At 1 January
2019
£
1,860
16,000
10,065
60,479
-
-
2,500|Income &
gains
£
121,049
16,000
10
-
10,366
357,856
12,548|Expenditure &
losses
£
(109,971)
(16,000)
-
(3,889)
(10,366)
(357,856)
(12,592)|Transfers
£
-
-
-
-
-
-
-|At 31
December
2019
£
12,938
16,000
10,075
56,590
-
-
2,458|
||90,904|517,829|(510,674)|-|98,061|
||18,792
10,464
-
-|-
10,000
6,180
215,727|-
(4,317)
(27)
(215,727)|-
-
-
-|18,792
16,147
6,153
-|
||29,256|231,907|(220,071)|-|41,092|
||24,831
4,101
4,540
4,902
(596)
567
5,731
9,398
(3,834)
(19,668)
5,305|15,980
-
64,136
-
473,805
99,782
-
-
-
532,597
-|(39,344)
-
(64,136)
(10,308)
(478,067)
(99,782)
-
-
-
(532,597)
-|(1,466)
(4,101)
(4,540)
5,407
4,857
(567)
(5,731)
(9,398)
3,834
19,668
(5,305)|-
-
-
-
-
-
-
-
-
-
-|
||35,277|1,186,301|(1,224,235)|2,658|-|
||155,437|1,936,036|(1,954,979)|2,658|139,153|
||8,000
171,978|-
638,444|(8,000)
(605,547)|-
(2,658)|-
202,216|
||179,978|638,444|(613,547)|(2,658)|202,216|
||335,415|2,574,481|(2,568,526)|-|341,369|
Windle Trust International Annual Report Accounts 2020
Page **51** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
Purposes of restricted funds
## UK Programme
This Postgraduate Scholarship Programme provides full tuition and maintenance scholarships to enable postgraduate students affected by conflict in East Africa and the Horn of Africa to study in the UK for up to one year.
## Sudan
UNHCR DAFI supports tertiary scholarships for refugees at universities in Sudan.
UNHCR URTEP supports tertiary scholarships for urban refugees at universities in Sudan.
Gordon Memorial College Trust Fund supports hostel accommodation for female students, who are refugees or internally displaced persons.
OADC is a programme of school rehabilitation, water and sanitation renovation, the provision of teaching and learning materials and school uniforms, and the strengthening of community and school engagement.
Functional Adult Literacy assessed the functional literact skills in Womens' prisons in Khartoum with the aim of establishing a training programme for women prisoners.
Big Give funds are being held to be used for an appropriate education-related project.
## South Sudan
Work in South Sudan comprises three main areas:
## (i) Primary and Secondary Education:
ACCSESS is a programme to enable students who have dropped out of secondary school or failed to make the transition from primary school to complete their secondary education by engaging in an accelerated learning programme.
ECW is an Education in Emergency programme delivering various activities including ECS, teacher training, PTA training, renovation of classrooms, provision of teaching and learning materials and psychosocial support.
Girls' Education in South Sudan (GESS) aims to increase access to primary and secondary education for girls and boys in South Sudan. There is an emphasis on supporting girls through cash transfer payments and promoting an understanding of the merits of educating girls. Schools are strengthened by the provision of capitation grants and improved governance training.
IMPACT is a cash based incentive programme funded by the European Union which supports teachers in primary education
UNICEF: this programme operates to provide training for teachers at primary level within emergency settings
WUSC is a project which targets adolescent girls in secondary schools in South Sudan. WTI works with women in the community (School Mothers) who provide mentoring support to school girls to ensure they remain in and complete their secondary education.
## (ii) Teacher Training
Female Teacher Training Scholarships are to fund teacher training, particularly to increase the number of women in the teaching profession.
## (iii) English Language Teaching
British Council, American Embassy, Norwegian Embassy, UNESCO involve training projects in South Sudan to improve English proficiency in legal and other professional domains.
## (iv) Other funds
Open Society is a leadership development project for Windle alumni
The HPCT Land fund is a grant used to purchase land on which WTI will construct its own offices.
Windle Trust International Annual Report Accounts 2020
Page **52** of **53**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2020
## Notes to the Financial Statements
- 17 Reconciliation of net income / (expenditure) to net cash flow from operating activities
|Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
Dividends, interest received and payable and rent from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by / (used in) operating activities|2020
£
379,369
2,301
(15,245)
(131,829)
39,445|2019
£
5,955
4,907
(19,545)
(120,415)
(40,882)|
|---|---|---|
||274,041|(169,980)|
## 18 Operating lease commitments
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods
|following periods|||||
|---|---|---|---|---|
|Less than one year
One to five years|2020
2019
£
£
57,143
39,751
25,641
-
82,784
39,751
Property||2020
2019
£
£
1,164
924
3,202
2,620
4,366
3,544
Equipment||
||82,784|39,751|4,366|3,544|
## 19 Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
Windle Trust International Annual Report Accounts 2020
Page **53** of **53**