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2022-12-31-accounts

Annual Report and Accounts

For the year ending 31[st] December 2022

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

Leadership and contact details ii
Report of the Trustees
An Overview: Windle Trust International 02
Structure and Governance 03
Public Beneft 03
Management 03
Operational Context 04
Activities and Impact 05
Financial Review 23
Reserves Policy 26
Fundraising 27
Risk Management and Policy Development 27
Windle International 28
Plans for 2023 29
Statement of Trustees’ Responsibilities 31
Appointment of Auditor 32
Independent Auditor’s Report 33
Financial Statements
Statement of Financial Activities 38
Balance Sheet 39
Statement of Cash Flows 40
Notes to the Financial Statements 41

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LEADERSHIP & CONTACT DETAILS

Job Title Name
Executive Director David Masua
Chair Malcolm McNeil (retired July 2022)
Chair John Samuel Bickersteth (appointed July 2022)
Deputy Chair Alistair Mack (appointed September 2022)
Treasurer Stuart Wilson
Trustee Dr Oliver Bakewell
Safeguarding Focal
Trustee		 Anna Kulakiewicz
Trustee Eleanor E S Horne
Trustee Dr Lucy Hovil
Trustee Mewahib Mohammed
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

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AN OVERVIEW: WINDLE TRUST INTERNATIONAL (WTI)

Charity Commission: Registration No: 1092834; Date of registration: 8 July 2002 Companies House: Company Limited by Guarantee: 4285691

Charitable objects:

To advance 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.

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WTI has continued to implement its 2021-2025 strategy, reviewed in 2022, to reflect changes in the context of our operation. Despite the challenging working environment in Sudan and South Sudan, we expanded our work in both countries. We took on new responsibilities for Ethiopian refugees in Blue Nile; expanded to the Abyei region to train teachers; and started the construction of WTI’s new permanent office in Juba, South Sudan. The work has continued to reflect our focus on achieving our strategic objectives:

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STRUCTURE AND GOVERNANCE

WTI is governed by its Memorandum and Articles of Association, and these were used for the appointment of its first Trustees. Subsequent Trustees have been appointed by existing Trustees in accordance with WTI’s constitution. In July 2022, the Chair of the Board Malcolm McNeil retired, and John Samuel Bickersteth was appointed as Chair. In September 2022 Alistair Mack was appointed as Deputy Chair. In 2022 two of WTI’s Trustees also sat on the boards of other charities with which we share origin. Eleanor Horne is the Chair of The Hugh Pilkington Charitable Trust (HPCT), that has provided financial support to WTI for many years. Eleanor is also a Trustee of Windle International (Charity number 1153544). The former Chair of WTI Board Malcolm McNeil, was also a Trustee of Windle International until his retirement in June 2022.

PUBLIC BENEFIT

The Board and its Finance Committee held a total of eight (8) meetings throughout 2022 to provide oversight to the operation of the Trust and this ensured all activities are delivered with adherence to UK Charity laws and general guidance on public benefit.

MANAGEMENT

The WTI Executive Director is responsible for the work of the Trust and is line managed by the Chair of the Board. WTI has two Country Offices in Sudan and South Sudan respectively, and these are led by Country Directors. With support from the Executive Director, the Country Directors are responsible for implementing WTI strategies. WTI’s headquarters in Oxford continues to play an important role of providing strategic oversight, financial management, and administrative support; and is also responsible for implementing the Windle flagship Postgraduate Programmes led by a Programme Manager.

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OPERATIONAL CONTEXT

WTI works with people affected by or emerging from conflict, such as refugees, and internally displaced persons (IDPs), as well as those in the margins of their communities. This includes out of school children, particularly girls, women, and children with disability. In 2022 WTI continued to work in three states/regions in Sudan, in all ten states of South Sudan and in the United Kingdom. The two Sudans present a challenging operating context due to the continually turbulent political environment added to insecurity, displacement due to conflict, flooding and poor infrastructure, all of which hinder delivery of projects. To the credit of WTI’s 118 dedicated staff, despite these challenges they remained true to the mission of expanding access to and improving the quality of education in Sudan, South Sudan and in the UK.

The Trustees appreciate the continued support of our institutional donors as well as the trusts, foundations and individuals and other organisations that facilitate our work. Organisations such as the UK Foreign Commonwealth and Development Office, Global Affairs Canada, Education Cannot Wait, UNICEF, UNHCR, the Hugh Pilkington Charitable Trust, All Saints Educational SUDAN Trust, Gordon Memorial College Trust Fund, Commonwealth Scholarship Khartoum Commission (CSC) Cambridge Education, Save the Children, World University Services of Canada, Sulney Fields Trust and many individual donors all provide vital support to our work. The Trustees SOUTH also appreciate the universities and SUDAN accommodation providers that work with Juba WTI in the UK, Sudan and South Sudan.

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In 2022 this enabled WTI to:

Support 188,057 girls to remain in school

Train 4,301 teachers and 59,269 Parent-Teacher Association Members

Support 1,107 primary and secondary schools across Sudan and South Sudan (reaching a total of 401,521 school children)

In addition, WTI continued to provide higher education opportunities for refugees, displaced and marginalised in Sudan and South Sudan and postgraduate degree opportunities in the UK.

Trustees are pleased to report that despite the challenges of 2022, all donor contracts were delivered, and beneficiaries were reached in all locations in partnership with our government counterparts and local authorities in each of our countries of operation. The impact of WTI’s work is detailed below as aligned to our 2021-2025 strategic goals.

ACTIVITIES AND IMPACT

WTI activities have remained purely educational, working with Ministries of Education, universities in Africa and in the UK, teacher training colleges, teachers, parents’ teachers’ associations, primary and secondary schools. Some of our work also involves directly working with students in primary and secondary schools, and in universities. Therefore, the impact of our work in most cases is visible as we work towards achieving our mission of expanding equitable access to quality education to our target population. Details of our 2022 activities and their impact are set out below:

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411. ji

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A female WTI trainer conducting literacy and numeracy training
for teachers in Yambio in 2022
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IMPROVED QUALITY AND EFFECTIVENESS OF EDUCATION

The quality and effectiveness of education can be improved with a combination of interventions starting from the training of teachers, school leadership, provision of teaching and learning resources, and working with communities to encourage all children, irrespective of gender or disability, to go to school. WTI believes this needs to be intentional if required educational outcomes are to be achieved. In 2022, working with the governments of Sudan and South Sudan and with support from different donors, WTI contributed significantly to the improvement in the quality and effectiveness of education in both Sudan and South Sudan. We trained 4,301 teachers and 59,269 school governors and community leaders to improve children’s learning experiences. This also included the delivery of assorted teaching and learning materials for teachers and learners to support the quality and effectiveness of education.

WTI delivered two types of teacher training in South Sudan with Ministry of General Education and Instruction materials. With the Continuous Professional Development (CPD) programme we facilitated training for 2,000 untrained and volunteer teachers, helping them to acquire basic teacher education content and interactive teaching methodologies. We also delivered literacy and numeracy training in four states for teachers of Grades 1-3 to improve foundational learning. This literacy and numeracy training has impacted both teachers and learners in the sense that teachers gained teaching knowledge

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WTI supplied teaching and learning materials to secondary schools in Juba

and skills on how to teach literacy and numeracy in lower primary, whereas the learners were able to develop foundations in literacy and numeracy.

The availability of teaching and learning materials contributes greatly to the quality of education. In 2022 WTI distributed 23,350 assorted teaching and learning materials to schools in Sudan and South Sudan. The materials have immediate impact on teaching and learning as teachers have a guide and a structure to deliver their lessons, while learners have materials to read and write on and to meaningfully participate in their learning.

4,301

teachers trained

23,350

Teaching and Learning material packs distributed

2,000

volunteer teachers trained in basic pedagogy

59,269

school governors and community leaders trained

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1,107

schools supported

188,057

girls reached

64,296

girls and their provided cash transfers

18,341

dignity kits distributed

276

children with disabilities equipped for their needs

INCREASED ACCESS TO PRIMARY AND SECONDARY FOR GIRLS, WOMEN, AND

CHILDREN WITH DISABILITIES

Inclusive access to education is still a challenge across Sudan and South Sudan. Women, girls, and children with disabilities are still discriminated against. Poverty and displacement are still a major roadblock in accessing education. In addition, the way of life of some communities and the attitudes towards education continues to hinder children’s ability to access education. In 2022, WTI used various strategies to expand access to education. With support from UNICEF, WTI implemented Back To Learning (BTL) campaigns to mobilise communities through their leaders to ensure all children are sent to school. With the FCDO funded Girls Education South Sudan programme, WTI collaborated with Cambridge Education and other partners to work directly with communities to influence a change of behaviour towards education. In addition, the provision of cash transfers and dignity kits with menstrual hygiene materials to help girls to attend and stay in school has led to increased enrolment and retention of both boys and girls in the 1,107 schools supported by WTI in 2022.

Through community mobilisation, cash transfers, distribution of dignity kits, and mentoring initiatives WTI was able to support 188,057 girls in schools in 2022. We reached 64,296 with cash transfers and 18,341 with dignity kits across both Sudan and South Sudan. The impact of cash transfers and dignity kits is that these enable the girls to

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and
to
2022
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meet their basic needs and improve their confidence to attend school. Furthermore, 2022 also saw WTI increase its efforts to expand access to education for children with disability (CWD). With funding from Education Cannot Wait, WTI expanded access to education for CWD through the provision of assistive devices such as wheelchairs, hearing devices, reading classes and specialist training for teachers to teach inclusively. WTI supported 276 CWD in 2022, including 112 females. Children who used to crawl from home to school are now able to be pushed in wheelchairs to school. Those who had hearing and visual impairments can now see and hear when they are at school. As well as access and inclusivity, this support bring dignity to learners.

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for
(CWD).
CWD
for
WTI
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2022,
to
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Images from top of page:

A community listening group, listening to pre-recorded materials as part of a community mobilisation session in Unity State, South Sudan

A community mobilisation campaign to encourage young mothers to return to school

A primary two pupil receiving a wheelchair that will allow her to attend school

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Girls receiving their dignity kits

INCREASED ACCESS TO QUALITY HIGHER EDUCATION

Access to higher education in fragile and conflict affected countries is a major challenge for thousands of young people. With 40 years of experience, WTI continues to believe that higher education is an important element in any education we provide to refugees, IDPs and other marginalised communities. This is because, even for refugees and IDPs, higher education provides the skills and educated workforce needed to drive economic growth and development in their host countries and on return. WTI’s higher education scholarships provide for more than short-term emergency support and build the foundations for the development of a strong society moving forwards. In 2022 WTI provided 641 scholarships in higher education including undergraduate and postgraduate scholarships in Africa and the UK. Our scholars studied courses such as Teacher Training, Agriculture, Law, Education, Health, Economics, International Development, Computer Science, Business, and English Language. The Trustees are glad to report that 2022 saw further expansion of access to higher education through scholarships both undergraduate and postgraduate levels in the Sudan, South Sudan and in the UK.

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11 A South Sudanese refugee and DAFI scholar celebrates her graduation in Khartoum
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2022 DAFI SCHOLARS BY COUNTRY OF ORIGIN

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Central Africa
Yemen Syria
7% 2% Republic
3%
Somalia Chad
1% 5%
Eritrea
20%
Ethiopia
South Sudan
12%
50%
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Undergraduate scholarships

WTI’s undergraduate scholarships are funded mainly by the UNHCR Albert Einstein German Academic Refugee Initiative (DAFI) and the Urban Refugee Tertiary Programme (URTEP) for refugees in the Sudan. In addition, other donors such as the All Saints Educational Trust, Allen and Nesta Ferguson Trust, Gordon Memorial College Trust Fund, individual donors and WTI’s own resources have funded scholarships in Sudan and South Sudan.

In 2022 this included 278 (149 female) DAFI scholars and 246 (125 female) URTEP scholars. WTI also continued to fund undergraduate scholarships for host communities in Kosti, White Nile State and Damazine, Blue Nile State in Sudan. In South Sudan WTI is also funding a range of scholarships but dedicated our resources in 2022 to training female teachers, including 51 female teachers being trained in Juba and Yambio.

Out of the 641 undergraduate scholars in Sudan and South Sudan, a total of 108 (42 female) graduated from universities and colleges with many moving directly to employment in both Sudan and South Sudan, enabling them to make meaningful contributions to their families and the community.

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Postgraduate scholarships

Our flagship Postgraduate Programme continued in 2022, with highlights being the scholars supported, an alumni tracing exercise, and the recruitment rounds held since the first Covid-19 pandemic.

Across 2022 WTI supported 26 students to study for Masters qualifications, including 15 starting in the 2021-2022 academic year, and 11 starting in the 2022-2023 academic year. 39% of these students were female and 4 were supported to study via Distance Learning. The inclusion of Distance Learning in our programming since 2021 has allowed educational access to students who would otherwise be unable to participate: those with young families, those who cannot study overseas for familial or cultural reasons, and those who wish to continue their careers whilst studying at the same time.

In May 2022 we completed our largest ever alumni tracing exercise to find out where our past scholars were now and their impacts on the world. Of 562 living alumni who studied for a Postgraduate Masters in the UK, we were successfully able to confirm up to date contact details for 47% as well as establish recent whereabouts and employment details for approximately 80%. This included alumni dating back to the 1980s as well as those who are living and working in some of the most difficult to access regions of Africa.

In September 2022 we launched a scholar recruitment round for those resident in Kenya and Uganda. This was followed by a recruitment round for residents of Sudan and South Sudan in December and we received 827 applicants across all countries. This recruitment will allow us to support high-calibre students from diverse backgrounds to access quality postgraduate education, including on our new strand of the programme that will see WTI supported Postgraduate scholars studying for a 2-year Masters course in Uganda from September 2023.

Image:

A Postgraduate student at the annual WTI Winter Conference at Charney Manor, Oxfordshire. Students here engage in a values-based leadership curriculum on top of their studies.

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Accelerated Secondary Education learners attending their class in Juba

PROVISION OF ALTERNATIVE EDUCATION AND SKILLS DEVELOPMENT PROGRAMMES

Conflict and fragile states are known for the high number of out of school children and youth, and Sudan and South Sudan are not exceptional in this regard. Due to protracted conflicts in these countries, thousands of children, youth and young adults have missed out on education. Some missed out simply due to a lack of access to educational opportunities. Through alternative education programmes, WTI has continued to provide non-formal educational opportunities to a variety of individuals. In 2022 we set up and managed ten (10) Accelerated Learning Programme (ALP) centres for 385 (202 female) learners. In addition, we also established 25 Pastoralist Education Programme (PEP) centres and provided education in the cattle camps for 626 (279 female) learners.

In addition to ALP and PEP, our Accelerated Secondary Education Programme (ASEP), launched in 2021, received further support from UNICEF and GESS in 2022. 2,500 teachers were enrolled on the programme in 51 centres across the ten states and three administrative areas of South Sudan.

The target of the ASEP initiative is primary school teachers who are currently working in schools in South Sudan, but who have not completed secondary

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Vocational and technical skills students at Blue Nile University, Sudan

school themselves. Out of the 2,500 participants, 419 were prepared to sit the South Sudan national secondary school’s examination in March 2023. The important impact of this initiative is the interest it has generated among teachers and the public about the possibility of dropping back into the education system and the potential this brings to the individuals for professional development. At WTI we often claim that education brings hope: the ASEP initiative is a prime example of this, allowing learners to pick up where they left off and get their educations back on track.

Further to the provision of alternative education, in 2022 WTI continued its effort to provide for young people in Sudan. WTI offered tuition fees and living allowances to 35 (30 female) young Sudanese nationals, to acquire vocational skills. This has provided training in areas such as mechanics, nursing, laboratory technology, electrical installation and bookkeeping for IDP and marginalised communities in White and Blue Nile States. These opportunities have raised their hope for a better future.

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PROVISION OF EDUCATION IN EMERGENCIES

Conflict and climate induced displacement are characteristic of the regions in which WTI operates. Since 2021 most parts of Unity and Upper Nile States in South Sudan have been under water due to flooding that has displaced close to a million people. Sudan has also received an influx of refugees fleeing conflict in Ethiopia. As a result, in 2022 WTI was heavily involved in the provision of education in emergencies to displaced persons across both countries. WTI provided Mental Health and Psychosocial Support (MHPSS) to 1,289 teachers and learners who were displaced by flooding in South Sudan. In addition, WTI set up schools in temporary structures such as tents and temporary learning spaces to ensure the education of displaced children could continue. WTI also organised teacher training for 320 (28 female) displaced teachers to enable them to effectively teach children in their new context.

A South Sudanese girl on her way to primary school

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In Sudan, WTI constructed a school with ten classroom temporary learning spaces in Camp6, Blue Nile. The camp hosts 8,198 Ethiopian refugees inclusive of 3,795 school age children. The construction also included three teachers’ offices, and three pit latrines: one for teachers, one for boys and another for girls. By the end of 2022, the school had enrolled 613 (236 female) pupils, distributed 600 school uniform and bag sets, trained and deployed 24 teachers, and established a Parents’ Teachers’ Association with 20 members comprehensively trained in their roles. The construction of the school has greatly reduced the number of out of school children in Camp6 and is providing a protective and safe learning space. The school is also used as a community centre for adult literacy training.

WTI was also given responsibility for a second school and its teachers in 2022 and is now fully responsible for running the schools. We supply teaching and learning materials, supervise teachers, pay all staff costs and work closely with UNHCR, the Commission for Refugees and the Blue Nile State Ministry of Education.

A primary school temporary learning space constructed and managed by WTI in Blue Nile State, Sudan

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The WTI built school in Camp6, Blue Nile State, Sudan:

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613

Classrooms in a temporary learning space

enrolled pupils

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Teachers trained and deployed

PTA members trained and appointed

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WTI staff on completion of a three-day Finance for Non-Finance Managers’ training, May 2022

ORGANISATIONAL RESILIENCE, LEARNING AND EFFECTIVENESS The Trustees work closely with staff to ensure that WTI continues to have the ability to anticipate, prepare and respond to changes and disruptions in order to survive and thrive amidst challenges in our operational context. The Board ensures that in every WTI office there are robust systems in place to deliver projects professionally, and where there are gaps staff are appropriately trained.

Policies and procedures are regularly reviewed by both WTI management and donor contracted external auditors to ensure that staff follow set best practices in the sector. To continue strengthening our ability to effectively function, in 2022 WTI funded Finance for Non-Finance Managers training for 27 senior and mid-level managers. Six staff were flown from Khartoum, Sudan, to join their 21 colleagues in Juba, South Sudan, in May 2022 for the three days training conducted by ACLAIM Africa. The staff group was made up primarily of programme staff who were trained in budgeting, financial management, accountability, and reporting among others.

In 2022, questions about the impact of WTI were raised by the Board of Trustees. WTI has made huge investments over the years in the lives of conflict affected people in the East and Horn of Africa region at all levels of education and has agreed that there is a need to measure the impact of this investment. Since 2022, staff and management have started developing internal capacity and reviewing our strategy to ensure that we are able to measure impact. This will strengthen our ability to tell the story of our beneficiaries from their first contacts with WTI to the time they come out

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of our programmes. This will also enable us to learn lessons and improve our effectiveness in programme delivery.

In October 2022, the construction of a new WTI office in Juba was launched. Through a rigorous process the WTI South Sudan team contracted a company to begin the work. The Deputy Chair of the WTI Board travelled to Juba to launch the construction. The construction work is progressing as scheduled and with no major delays anticipated, WTI will move into the new premises at the end of August 2023. Construction of a permanent home in Juba is demonstrative of our commitment to improving education in South Sudan for the long-term. After 17 years of working from rented office space in the region, we will now have a permanent home and compound. WTI would like to thank HPCT Trustees for their continuous support, both moral and financial, in bringing this dream to fruition.

Progress on the construction of the new WTI offices in Juba, South Sudan

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GOVERNANCE AND WTI’S INTERNAL MANAGEMENT SYSTEMS

Governance and Board Effectiveness

The WTI Board and the Finance Committee met in total eight times in 2022. The Finance Committee meets two weeks before every full Board meeting to review financial management and the overall operations of the organisation. The Committee is chaired by the Treasurer of the Board and attended by other Trustees and all senior WTI staff from Sudan, South Sudan and Oxford. Both the Finance Committee and the full Board meeting took place quarterly in 2022. The WTI Board was strengthened in 2022 by the appointment of one of the Trustees to the position of Deputy Chair.

Financial Management

The year 2021 ended with an unrestricted surplus of just over £12k after a series of successful bids and, given an improving landscape both in Sudan and South Sudan, the Trustees agreed a small surplus of £12k in the 2022 Budget. This budget was designed to find a balance between the competing needs of increasing revenues through further successful bids, minimising unrestricted expenditure, whilst at the same time keeping our existing programmes functioning effectively and retaining as many of our key staff both in the UK and in Africa.

As in 2021, 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 staff were more consistently included in budgets and charged for, where appropriate. Significantly higher project revenues, offset by increased associated project costs, has resulted in an operating surplus of c. £70k. This result, enhanced further by tight cost management controls, is despite the inevitable issues that emerged from Covid-19 and funding cuts and delays. This has led WTI at the end of 2022, for the first time, to reach its goal of more than £350k of reserves.

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Overall reserves of £541k, at the end of the 2022 financial year, have been further enhanced by the transfer from restricted to unrestricted funds, of c. £182k of the grant award from HPCT to purchase land in Juba, South Sudan, on which WTI is currently building new state of the art offices.

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. These will continue to be held annually, and are primarily designed with the future in mind, 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, on a quarterly basis, 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.

WTI has a Remunerations Policy that provides the framework for agreeing salary levels. There are no exceptions.

Reportable Incidents

In February 2022, there was an armed robbery at the WTI offices in Juba, attacking a vehicle that was returning from the bank. One staff was injured in the process from broken glasses after the robbers smashed the window of the car. WTI lost $12,000. The incident was immediately reported to the police, donors and WTI Trustees. The immediate report to the donors resulted in the donors waiving the lost funds. WTI has since taken steps to reduce future incidents from re-occurring by contracting a third-party cash transfer agent who is charged with the responsibility of cash delivery across all WTI field offices.

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FINANCIAL REVIEW

The income and expenditure for the year is set out in the Financial Statements. There was an increase of 55% in total income from £3,161k in 2021 to £4,909k in 2022, despite the inevitable operational issues that emerged from Covid-19 and funding cuts. This improvement is the consequence of an increase in restricted charitable activity incomes, which grew from £2,284k in 2021 to £3,796k in 2022. 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 surplus of c. £70k in the year, together with the transfer from restricted to unrestricted funds of the HPCT land grant in Juba (£182k), led to a further improvement in our reserves to £541k which significantly exceeds the reserve target figure (£350k) which Trustees deem to be prudent considering the unpredictable context in which we are working in East and Horn of Africa. These volatilities and uncertainties, which have been made worse by the outbreak of Covid-19, has led to growing need to use reserves as working capital to prefinance spending on restricted project implementation. The current conflict in Sudan will exacerbate this further. Trustees will meet to review the target figure considering the 2022 results and reserves balance.

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Students line up at the WTI managed primary school in Camp 6, Blue Nile State

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 2022 was £383k and is significantly higher than the previous year (2021 contribution: £352k), which reflects the increased success in achieving fully funded and partially funded placements with partners such as the Commonwealth Scholarships Commission.

The pressures on the higher education sector will only increase in 2022 and beyond, as the Covid-19 pandemic affects the uptake 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. For example, from September 2023 WTI will be supporting students from Sudan and South Sudan to study for Postgraduate qualifications in Uganda; the first time the programme has strategically expanded to support Postgraduate education outside of the UK.

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Schoolgirls playing at break-time in Ganyiel 25

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 level of unrestricted reserves which significant 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 such as WTI are required to pre-finance 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 unrestricted reserves target of £350k due to the uncertain funding environment and the expansion of operations in Sudan. At the end of 2022, WTI’s unrestricted reserves were just over £541k (2021: £390k), a result of an unrestricted surplus of £70k together with the aforementioned transfer of the HPCT land fund from restricted to unrestricted of £182k. 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. Further, the Trustees will meet to consider amending the target considering the current reserves balance.

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. The escalation of military conflict in Sudan in early 2023, however, will no doubt have an impact on WTI’s ability to raise funds and administer projects in 2023 and beyond. Trustees are keeping a watching brief on the ongoing conflict but are committed to continuing our presence and operations in the country for the long term.

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FUNDRAISING

WTI’s income is a mixture of unrestricted and restricted income. In 2022, total unrestricted income was £997k, while restricted income was £3,912k (80% 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 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 2022, our principal donors continued to be 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, All Saints Educational Trust, Allan & Nesta Ferguson Trust, 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.

RISK MANAGEMENT AND POLICY DEVELOPMENT

As an organisation WTI is cognisant of the risks to its operations and risk management is a factor in all Trustee decision making. Risk management/ mitigation measures such policies, practices and procedures are put in place to guide our operation . In addition to our policies and procedures, WTI has a risk register that is updated twice annually by the leadership team and presented to the Finance Committee for review, before being presented to the Board. The Executive Director works closely with the Finance Director, the UK-based

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Programme Manager, and the Country Directors in Sudan and South Sudan to ensure that staff strictly follow set policies and procedures to mitigate risks.

POLICY DEVELOPMENT AND SYSTEMS IMPROVEMENTS

The Sustainability Policy was the only new policy developed and approved by the Board in 2022. Other policies updated and approved were:

SAFEGUARDING

WTI Trustees take safeguarding seriously. In 2022 the trustees appointed a nominated Trustee Focal Person for Safeguarding. In addition, each country programme and all field offices also appointed Safeguarding Focal Persons who were trained on incident identification, reporting and investigation. Every country office provides quarterly refresher training on safeguarding to all staff to ensure that staff understanding and practices meet required standards. New employees and partner staff are also provided inductions on all safeguarding policies. In 2022 WTI also organised several trainings for our beneficiaries including higher education scholars, teachers attending training, local NGO partners and Ministry of Education counterparts in Sudan and South Sudan. With this, awareness trainings, in 2022 WTI was able to cover 500 participants including our staff with safeguarding training. There were no reportable safeguarding incidents identified in 2022.

WINDLE INTERNATIONAL

The Windle family of trusts gathered in Kenya in October to review the structure and operation of the Windle International network. The Trustees agreed that Windle Trust International and Windle International will operate as separate but cooperating organisations with effect from 2023. WTI will continue to be responsible for the Windle-wide Postgraduate Programme as well as all programmes in Sudan and South Sudan. Windle International (WI) will remain a network to support the autonomous organisations of Windle International Kenya and Windle International Uganda. The WTI Executive Director will work closely with WI senior leadership team including those in Uganda and Kenya.

28

PLANS FOR 2023

ORGANISATIONAL

Throughout 2022 WTI continued to implement its 2021-2025 strategy with its five themes on quality, inclusive access, expansion of alternative education, education in emergencies and building organisational resilience. Recognising the challenges that have just emerged with the outbreak of conflict in the Sudan, WTI is positioning itself to remain relevant in these circumstances whilst at the same time consolidating its current position in South Sudan.

THE POSTGRADUATE PROGRAMME

The Trustees of WTI are pleased to report that they are committed to growing this programme and that its planned expansion in Africa was launched in late 2022. The first student cohorts will start their two years postgraduate courses in Uganda in September 2023. WTI hopes to grow the Africa based Postgraduate Programme in the coming years. The Trustees are also committed to continuing to bring postgraduate students from the Eastern Africa region to the UK for oneyear master’s degree courses.

SUDAN

A major conflict has just broken out in the Sudan between its two armies. Our staff have been scattered across the Sudan and our offices in Khartoum looted. The remaining half of 2023 looks difficult for our work in Sudan. Despite the challenges, the WTI office in the Blue Nile has remained operational as we

----- Start of picture text -----
The opening ceremony of the new Camp6
Primary School
----- End of picture text -----

29

continue working with Ethiopian refugees in Camp6 with support from UNHCR, and we are continuing to deliver vital education services in Geisan and Gurmuk localities. WTI are committed to Sudan and will continue operating in Blue Nile and supporting our University students as long as it is safe to do so.

SOUTH SUDAN

WTI’s work in South Sudan has grown in 2022 and the partnerships between WTI, the Ministry of General Education & Instruction, and our key donors have become stronger. In 2023 WTI will continue to deliver the FCDO funded Girls Education South Sudan (GESS) programme and the Global Affairs Canada funded Adolescents Girls Education in Crisis Initiative (AGENCI). In partnership with Save the Children, WTI hopes to continue delivering Continuous Professional Development (CPD) training for teachers with funding from Education Cannot Wait (ECW) and constructing temporary learning spaces with funding from Global Partnership for Education (GPE).

Furthermore, the Trustees would like to report that UNICEF has continued to be WTI’s strategic donor for mobilising communities to not only access education but to improve its quality. WTI is now in discussions with UNICEF to renew two education contracts to continue to deliver teacher training and also strengthening community resilience in South Sudan.

----- Start of picture text -----
30
----- End of picture text -----

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:

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.

31

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 July 5[th] 2023 and signed on their behalf by:

…………………………………….. ……………………………………..

John Samuel Bickersteth Chair of Trustees

Stuart Wilson Treasurer

32

INDEPENDENT AUDITOR’S REPORT

OPINION

We have audited the financial statements of Windle Trust International (the ‘charitable company’) for the year ended 31 December 2022 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:

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.

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

33

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:

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’ 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:

34

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

35

expected to influence the economic decisions of users taken on the basis of these financial statements.

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:

36

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 This risk increases the financial statements or non-compliance with regulation. 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.

2[nd] August 2023 Jonathan Orchard (Senior statutory auditor) for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

37

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an income and expenditure account)

Unrestricted Restricted Total Total
funds funds 2022 2021
Note £ £ £ £
Incoming resources
Income and endowments from:
Donations and legacies 3 244,086 116,280 360,366 338,082
Charitable activities - income 4 694,106 3,795,959 4,490,065 2,763,620
Other trading activities 5 36,301 - 36,301 41,078
Investment income 6 22,357 - 22,357 18,382
Total Income 996,850 3,912,239 4,909,089 3,161,162
Resources expended
Expenditure on:
Raising funds 7 29,327 - 29,327 21,241
Charitable activities - Tertiary
Education		 7 129,876 563,080 692,957 1,031,857
Charitable activities - Primary/
Secondary Education		 7 768,000 3,281,727 4,049,727 2,095,282
Total expenditure 927,204 3,844,807 4,772,011 3,148,381
Net income/(expenditure) 69,646 67,432 137,078 12,781
Transfers between funds 16 182,121 (182,121) - -
Net movement in funds 251,767 (114,689) 137,078 12,781
Reconciliation of funds:
Total funds brought forward 289,608 443,911 733,519 720,738
Total funds carried forward 541,375 329,221 870,597 733,519

Continuing operations

All income and expenditure has arisen from continuing activities.

38

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

BALANCE SHEET

Total Total
Note 2022 2021
£ £
Fixed assets
Intangible assets - -
Tangible assets 11 383,534 244,001
Total fxed assets 383,534 244,001
Current assets
Debtors 12 754,386 214,312
Cash at bank and in hand 549,321 514,703
Total current assets 1,303,707 729,015
Creditors: amounts falling due within one year 13 716,644 239,497
Net current assets/(liabilities) 587,063 489,518
Creditors: amounts falling due more than one year 14 100,000 -
Total net assets 870,597 733,519
Funds of the Charity
Unrestricted funds 541,375 289,608
Restricted income funds 329,221 443,911
Total funds 870,597 733,519

Approved by the board of trustees on July 5[th] 2023 and signed on their behalf by

…………………………………….. …………………………………….. John Samuel Bickersteth Stuart Wilson Chair of Trustees Treasurer

39

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

STATEMENT OF CASH FLOWS

Note
Cash fows from operating activities
Net cash provided by / (used in) operating activities
17
Cash fows from investing activities
Dividends, interest and rent from investments
6
Proceeds from the sale of fxed assets
Purchase of fxed assets
11
Purchase of investments
Net cash provided by / (used in) investing activities
Cash fows from fnancing activities:
Repayments of borrowing
Cash infows from new borrowing
14
Net cash provided by / (used in) fnancing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
2021
£
56,015
156,554
22,357
18,382
-
-
(143,752)
(27,476)
-
-
(121,395)
(9,094)
-
-
100,000
-
100,000
-
34,618
147,460
514,703
367,243
549,321
514,703

40

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

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 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.

41

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies (continued)

h) Fund accounting

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:

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 - 15% • Primary/Secondary Education - 85%

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.

42

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies (continued)

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:

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.

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

q) Pensions

In the UK, from January 2021 onwards, the pension policy was changed so that it is based on length of service rather than age. WTI contributes to a private defined contribution pension scheme, after successful completion of the employee’s probationary period, as follows: 5% (0 to 2 years), 7.5% (2 to 5 years) and 9% (more than 5 years).

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.

43

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

2 Detailed comparatives for the statement of financial activities

Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total Income
Expenditure on:
Raising funds
Charitable activities - Tertiary Education
Charitable activities - Primary/Secondary
Education
Total expenditure
Net income/(expenditure) for the year
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
£
Restricted
£
2021
Total
£
211,462
126,620
338,082
479,473
2,284,147
2,763,620
41,078
-
41,078
18,381
1
18,382
750,394
2,410,768
3,161,162
21,241
-
21,241
235,236
796,621
1,031,857
498,231
1,597,051
2,095,282
754,709
2,393,672
3,148,381
(4,315)
17,096
12,781
16,596
(16,596)
-
12,281
500
12,781
277,327
443,411
720,738
289,608
443,911
733,519

44

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

3 Income from donations and legacies

The Hugh Pilkington Charitable Trust
HPCT grant for Juba land
Gifts in kind
Sulney Fields Trusts
Other donations
Total donations and Legacies		 Unrestricted
£
Restricted
£
2022
Total
£
Unrestricted
£
Restricted
£
2021
Total
£
160,000
116,280
276,280
160,000
126,620
286,620
-
-
-
-
-
-
39,000
-
39,000
39,000
-
39,000
10,272
-
10,272
-
-
-
34,814
-
34,814
12,462
-
12,462
244,086
116,280
360,366
211,462
126,620
338,082

4 Income from charitable activities

British Council
Education Cannot Wait
Scholarships (Big Give)
Nile Projects
Girls’ Education South Sudan
Gordon Memorial CTF
James Aryam Scholarship
Supported places
South Sudan Girls’ Scholarships
UNHCR
UNICEF
WUSC
World Bank
Other donors
Total income from charitable
activities		 Unrestricted
£
Restricted
£
2022
Total
£
Unrestricted
£
Restricted
£
2021
Total
£
-
-
-
2,284
16,316
18,600
236,710
908,927
1,145,637
189,710
809,707
999,417
-
31,067
31,067
-
37,404
37,404
-
317,677
317,677
-
-
-
102,970
779,671
882,641
140,613
583,279
723,892
-
17,042
17,041
1,800
9,937
11,737
-
15,927
15,927
-
-
-
-
383,096
383,096
-
351,747
351,747
-
-
-
-
31,827
31,827
92,563
42,902
135,465
58,257
35,433
93,690
223,501
1,197,248 1,420,749
54,745
284,483
339,228
26,351
40,089
66,440
31,056
89,087
120,143
-
45,365
45,365
-
-
-
12,012
16,948
28,960
1,008
34,927
35,935
694,106 3,795,9594,490,065
479,473
2,284,147
2,763,620

45

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

5 Income from other trading activities

Rental of offce space:
Juba rent
Khartoum rent
Oxford rent
Total income from charitable
activities		 Unrestricted
£
Restricted
£
2022
Total
£
Unrestricted
£
Restricted
£
2021
Total
£
18,889
-
18,889
18,187
-
18,187
3,852
-
3,852
9,331
-
9,331
13,560
-
13,560
13,560
-
13,560
36,301
-
36,301
41,078
-
41,078
6
Investment income
Bank interest
Rental of fat (37 Oxford Road)
Rental of car parking spaces
Total investment income		 Unrestricted
£
Restricted
£
2022
Total
£
Unrestricted
£
Restricted
£
2021
Total
£
957
-
957
11
1
12
15,600
-
15,600
14,020
-
14,020
5,800
-
5,800
4,350
-
4,350
22,357
-
22,357
18,381
1
18,382

46

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

7a Analysis of expenditure (current year)

Staff costs (Note 9)
Staff travel and other costs
Scholarships and direct educational costs
Other programme costs
Offce, premises and administrative costs
Legal and professional fees
Depreciation and other costs
Support costs
Governance costs
Total expenditure 2022
Total expenditure 2021		 Charitable Activities
Raising funds
£
Tertiary
education
£
Primary/
Secondary
Education
£
ELT & Other
£
Governance
costs
£
Support costs
£
2022 Total
£
2021 Total
£
29,111
39,223
697,423
-
-
609,570
1,375,327
1,215,483
-
866
47,131
-
-
49,356
97,353
95,272
-
522,958
2,545,962
-
-
-
3,068,919
1,631,797
-
-
-
-
-
-
-
11,412
-
-
-
-
-
222,742
222,742
160,615
-
-
-
-
33,350
-
33,350
24,328
216
-
-
-
-
(25,896)
(25,680)
9,474
29,327
563,047
3,290,516
-
33,350
855,772
4,772,011
3,148,381
-
125,037
730,734
-
-
(855,772)
-
-
-
4,873
28,477
-
(33,350)
-
-
-
29,327
692,957
4,049,727
-
-
-
4,772,011
3,148,381
21,241
1,031,857
2,095,282
-
-
-

Of the total expenditure, £927,204 was unrestricted (2021: £754,709) and £3,844,807 was restricted (2021: £2,393,673).

47

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

7b Analysis of expenditure (prior year)

Staff costs (Note 9)
Staff travel and other costs
Scholarships and direct educational costs
Other programme costs
Offce, premises and administrative costs
Legal and professional fees
Depreciation and other costs
Support costs
Governance costs
Total expenditure 2021
Total expenditure 2020		 Charitable Activities
Raising funds
£
Tertiary
education
£
Primary/
Secondary
Education
£
ELT & Other
£
Governance
costs
£
Support costs
£
2021 Total
£
2020 Total
£
21,025
116,477
564,950
-
-
513,031
1,215,483
992,445
-
14,072
63,960
-
-
17,240
95,272
59,748
-
658,490
973,307
-
-
-
1,631,797
1,290,438
-
-
-
-
-
11,412
11,412
6,958
-
-
-
-
-
160,615
160,615
79,363
-
-
-
-
24,328
-
24,328
24,617
216
-
-
-
-
9,258
9,474
9,484
21,241
789,039
1,602,217
-
24,328
711,556
3,148,381
2,463,053
-
234,791
476,765
-
-
(711,556)
-
-
-
8,027
16,301
-
(24,328)
-
-
-
21,241
1,031,857
2,095,282
-
-
-
3,148,381
2,463,053
23,867
746,396
1,692,790
-
-
-

Of the total expenditure, £754,709 was unrestricted (2020: £677,352) and £2,393,673 was restricted (2020: £1,785,701).

48

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

8
Net income / (expenditure) for the year
This is stated after charging / (crediting)
Depreciation
Operating lease rentals
Property
Other
Auditor’s remuneration (including VAT)
Audit - UK		 2022
£
2021
£
4,220
2,353
64,935
65,224
1,325
1,208
10,680
10,680
9
Staff remuneration
Refected under
Raising funds
Charitable activities
UK Payroll
Gross pay
Employer's National Insurance
Pension Contributions
Staff training, recruitment and sundry staff costs
Non-UK Payroll
Sudan - gross pay
Sudan - social security fund
South Sudan - gross pay
South Sudan - social security fund
Staff Training, recruitment and medicals
Other
Total Payroll		 2022
£
2021
£
29,111
21,025
1,346,216
1,194,458
1,375,327
1,215,483
142,453
132,702
2,421
2,820
13,388
11,169
14,239
13,592
172,500
160,282
154,387
81,110
21,076
3,786
809,191
886,263
175,653
50,191
42,520
31,630
-
2,221
1,202,827
1,055,201
1,375,327
1,215,483

49

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

9 Staff remuneration (continued)

The average number of employees (head count based on number of staff employed) during the year was 83.9 (2020: 76.3). Staff are split across the activities of the charitable company as follows:

Raising funds
Ter�ary Educa�on
Primary/Secondary Educa�on
Support
Governance		 2022
UK
2022
Overseas
2021
UK
2021
Overseas
0.3
3.2
0.3
0.7
0.8
1.0
0.8
1.1
-
65.4
-
61.8
2.6
7.8
1.8
7.4
0.4
2.5
0.4
2.1
4.0
79.9
3.2
73.1

Emoluments for the post of Executive Director were £71,551 for the year ended 31 December 2022 (2021: £68,531). No other employee earned more than £60,000 in 2022.

Key Management and Trustees

Key Management remuneration was £71,551 (2021: £68,531). No Trustee received any remuneration in the period (2021: 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 2 Trustees (2021: 1). In 2022, the total of these expenses was £3,800 (2021: £515).

10 Related party transactions

There are no related party transactions to disclose for 2022 (2021: none).

Eleanor Horne is also a trustee of HPCT and of Windle International. Malcolm McNeil was also a trustee of Windle International until he resigned a a trustee of both Windle Trust International and Windle International in July 2022.

Via Windle International, the company receives income from HPCT (see note 3), from whom it also received a loan in 2022 (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.

50

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

11 Tangible fixed assets

Cost
At 1 January 2022
Additions
Disposals
At 31 December 2022
Depreciation
At 1 January 2022
Charge for year
Eliminated on disposal
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 Land &
buildings
£
Fixtures &
Fittings
£
Computer
Equipment
£
Motor
vehicles
£
Total
£
230,155
64,122
31,918
15,807
342,002
130,668
10,568
2,517
-
143,752
-
-
-
-
-
360,823
74,689
34,436
15,807
485,755
-
55,950
27,462
14,589
98,000
-
1,745
2,070
406
4,220
-
-
-
-
-
-
57,694
29,532
14,994
102,220
360,823
16,995
4,904
812
383,534
230,155
8,172
4,457
1,218
244,002

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 properties 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. HPCT also approved a further loan of £225k to support the office construction in Juba. As at end 2022, £100k of this loan had been received.

12 Debtors

Income tax recoverable
Prepayments
UK Scholarship programme
Other debtors and accrued income
Total debtors		 2022
£
2021
£
2,278
2,278
14,421
14,414
35,778
39,020
701,908
158,600
754,386
214,312

Significant other debtors and accrued income related to Education Cannot Wait and GESS balances at year-end. The amounts owed were received in early 2023.

51

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

13 Creditors: amounts falling due within one year

Accounts payable
Taxation and social security
Social Security Fund
Accruals
Other creditors
Total creditors due within one year		 2022
£
2021
£
84,348
32,673
39,635
27,789
273,904
66,033
118,949
67,380
199,809
45,622
716,644
239,497

14 Creditors: amounts falling due more than one year

Balance b/f 1 January 2022
Loans received
Loans repaid
Interest added
Total creditors due more than one year		 2022
£
2021
£
-
-
100,000
-
-
-
-
-
100,000
-

In 2022, Hugh Pilkington Charitable Trust agreed to loan WTI £225k for the construction of offices in Juba. As at 31st December 2022, £100k of the total amount had been received. No interest was payable in 2022, whilst loan repayments will begin in 2024.

15a Analysis of net assets between funds (current year)

Tangible fxed assets
Net current assets
Net assets at 31 December 2022		 Unrestricted
£
Restricted
£
Total funds
£
383,534
-
383,534
157,841
329,221
487,063
541,375
329,221
870,597
15b Analysis of net assets between funds (prior year)
Tangible fxed assets
Net current assets
Net assets at 31 December 2021		 Unrestricted
£
Restricted
£
Total funds
£
26,333
217,668
244,001
263,275
226,243
489,518
289,608
443,911
733,519

52

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

16a Movement in funds (current year)

Operations in United
Kingdom:
HPCT
Hornby
Margaret Dobson Bursary
Fund
Hayward Legacy Fund
James Aryam Scholarship
Scholar contributions
Supported Places
Other
Total United Kingdom
Operations in Sudan:
Nile Projects
Gordon Memorial CTF
African Prisons Project
SHRNL/OADC
UNHCR
Total Sudan
Operations in South
Sudan:
Scholarships (Big Give)
World Bank
Education Cannot Wait
Girls' Education South
Sudan
HPCT Land Fund
Primary Teacher Training
UNICEF
WUSC
Other South Sudan
Total South Sudan
Total restricted funds
Unrestricted funds
Total funds		 At 1 January
2022
£
Income and
gains
£
Expenditure &
losses
£
Transfers
£
At 31
December
2022
£
54,929
116,280
(81,175)
-
90,034
16,000
-
(16,000)
-
-
10,102
-
-
-
10,102
48,921
-
-
-
48,921
-
15,927
-
-
15,927
-
1,160
-
-
1,160
-
383,096
(383,096)
-
-
5,000
11,938
-
-
16,938
134,952
528,401
(480,271)
-
183,082
15,295
317,677
(323,489)
-
9,483
8,316
17,042
(11,482)
-
13,876
4,053
-
-
-
4,053
(211)
-
-
211
-
-
42,902
(42,903)
-
(1)
27,453
377,621
(377,874)
211
27,411
26,791
22,067
(7,009)
-
41,849
-
45,365
(1,661)
-
43,704
28,702
908,927
(937,629)
-
-
-
779,671
(779,671)
-
-
182,332
-
-
(182,332)
-
31,827
9,096
(21,585)
-
19,338
-
1,197,248
(1,197,603)
-
(355)
-
40,088
(40,088)
-
-
11,853
3,754
(1,416)
-
14,191
281,505
3,006,216
(2,986,662)
(182,332)
118,727
443,911
3,912,238
(3,844,807)
(182,121)
329,221
289,608
996,851
(927,204)
182,121
541,377
733,519
4,909,089
(4,772,011)
-
870,597

53

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

16b Movement in funds (prior year)

Operations in United
Kingdom:
Scholarship programme:
HPCT
Hornby
Lapping
Margaret Dobson Bursary
Fund
Hayward Legacy Fund
Scholar contributions
Supported Places
Other
Total United Kingdom
Operations in Sudan:
Skills Development
Scholarships
Gordon Memorial CTF
Functional Adult Literacy
SHRNL/OADC
UNHCR
Total Sudan
Operations in South
Sudan:
Scholarships
British Council
Education Cannot Wait
Girls' Education South
Sudan
HPCT Land Fund
South Sudan
Girls'Scholarships
UNICEF
WUSC
Other
Total South Sudan
Total restricted funds
Unrestricted funds
General Funds
Total unrestricted funds
Total funds		 At 1 January
2022
£
Income and
gains
£
Expenditure &
losses
£
Transfers
£
At 31
December
2022
£
25,112
126,620
(96,803)
-
54,929
16,000
-
-
-
16,000
-
-
-
-
-
10,102
-
-
-
10,102
48,921
-
-
-
48,921
-
1,200
(1,200)
-
-
-
351,747
(351,747)
-
-
5,000
5,000
(5,000)
-
5,000
105,135
484,567
(454,750)
-
134,952
18,792
-
(3,497)
-
15,295
7,866
9,937
(9,487)
-
8,316
4,694
-
(641)
-
4,053
12,515
-
(12,726)
-
(211)
-
35,433
(36,505)
1,072
-
43,867
45,370
(62,856)
1,072
27,453
-
37,404
(10,613)
-
26,791
-
16,316
(16,316)
-
94,409
809,707
(875,414)
-
28,702
-
583,279
(583,279)
-
-
200,000
-
-
(17,668)
182,332
-
31,827
-
-
31,827
-
284,483
(284,483)
-
-
-
89,087
(89,087)
-
-
28,727
(16,874)
-
11,853
294,409
1,880,830
(1,876,066)
(17,668)
281,505
443,411
2,410,768
(2,393,672)
(16,596)
443,911
277,327
750,394
(754,709)
16,596
289,608
277,327
-
(754,709)
16,596
289,608
720,738
2,410,768
(3,148,381)
-
733,519

54

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

Purpose of restricted fund

Operations in the United Kingdom:

HPCT (Hugh Pilkington Charitable Trust) is restricted to thePostgraduate
Programmescholarships which provide full tuition and maintenance
scholarships to enable postgraduate students affected by confict in East
Africa and the Horn of Africa to study for postgraduate level courses.
Hornby provides funding for maintenance support for a student studying an MA
TESOL
Margaret Dobson supports the Postgraduate Programme
Bursary Fund
Hayward Legacy supports education and English Language for South Sudanese development
Fund on the Postgraduate Programme
James Aryam provides full tuition and maintenance scholarships for Sudanese and South
Scholarship Sudanese scholars to study for Masters courses in Uganda
Scholar supports the Postgraduate Programme
contributions
Supported Places funding received “in-kind”, such as tuition fee waivers and accommodation
scholarships
Other other smaller grants and bursaries that support the Postgraduate
Programme scholarships
Operations in Sudan:
Nile Projects includes projects in the Blue and White Nile regions. This includes all projects
in Camp6, Blue Nile State, as well as the provision of scholarships to 40
students in the Blue Nile and White Nile states to continue their education
and acquire technical skills.
Gordon Memorial supports hostel accommodation for female students, who are refugees or
CTF internally displaced persons
African Prisons assessed the functional literacy skills in Womens' prisons in Khartoum with
Project the aim of establishing a training programme for women prisoners
SHRNL/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.
UNHCR supports tertiary scholarships for refugees (DAFI) and urban refugees
(URTEP) at universities in Sudan

55

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

NOTES TO THE FINANCIAL STATEMENTS

Purpose of restricted fund (continued)

Operations in South Sudan:

Scholarships (Big includes secondary and tertiary level scholarships in South Sudan, Give) both in-person and distance learning. This fund includes funds raised through the Big Give Christmas Challenge. World Bank Is funds held on behalf of the World Bank to manage education funding for designated individuals. Education Cannot is an Education in Emergency programme delivering various activities Wait including Early Childhood Development Education (ECDE), teacher training, Parents Teachers Association (PTA) training, renovation of classrooms, provision of teaching and learning materials and psychosocial support. Girls' Education South aims to increase access to primary and secondary education for girls Sudan and boys in South Sudan. It emphasises 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. HPCT Land Fund is a grant used to purchase land on which WTI will construct its own offices. Primary Teacher provides scholarships to train female Primary School teachers at Training colleges in Juba and Yambio UNICEF includes multiple projects, including a project to strengthen community resilience in urban settings across 4 states of South Sudan, Continuous Professional Development and Accelerated Secondary Education programmes for teachers, and an integrated education project in Abyei, South Sudan. WUSC 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.

56

Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2022

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 fnancial 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		 2022
£
2021
£
137,078
12,781
4,220
2,353
(22,357)
(18,382)
(540,074)
256,619
477,147
(96,818)
56,015
156,554

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

Less than one year
One to fve years
Over fve years		 Property
Equipment
2022
£
2021
£
2022
£
2021
£
68,833
48,413
1,164
1,164
-
-
873
2,037
-
-
68,833
48,413
2,037
3,202

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.

20 Post-Balance Sheet event note

On 15 April 2023, a conflict broke out in Sudan between rival factions of the military government. At the time of issue of these financial statements, WTI has suspended operations in Sudan, and cash held at bank totalling £95,208, together with petty cash of £3,302, is not currently accessible. WTI has confidence that this cash will be accessible in the future.

57

Mothers with their newborn babies pack their belongings after doing an exam at Yabongo evening school in Yambio.

58

Windle Trust International 37a Oxford Road, Cowley, Oxford, OX4 2EN www.windle.org.uk

Company limited by guarantee Registered in England no. 4285691 Registered Charity no. 1092834

Annual Report and Accounts for the Year Ending 31[st] December 2022 Published June 2023

59