## **Annual Report and Accounts**
For the year ending 31[st] December 2024
Auditors: Sayer Vincent LLP, 110 Golden Lane, London, EC1Y 0TG
Company limited by guarantee Registered in England no. 4285691 Registered Charity no. 1092834
## **MESSAGE FROM THE CEO**
## **DAVID MASUA CHIEF EXECUTIVE OFFICER, WINDLE TRUST INTERNATIONAL**
2024 has been a year of both immense difficulty and unwavering progress for Windle Trust International. Against the backdrop of Sudan’s ongoing war, described by the UN as the world’s most severe humanitarian crisis, we have remained resolute in our mission to expand access to quality education for communities affected by conflict, displacement, and marginalisation.
Despite operational pressures and financial strain, our teams continued to deliver education programmes across Sudan, South Sudan, and the UK, as well as registering a new programme in Somaliland. With 124 staff across all countries, we supported 1,276 schools and reached over half a million learners. We trained more than 5,600 teachers, equipped nearly 20,000 school governors, constructed new classrooms and WASH facilities, and distributed over 25,000 learning materials. This work, though often delivered in fragile and remote settings, is at the heart of our commitment to ensuring children not only attend school, but learn.
Our scholarship work remained a cornerstone of our impact. In South Sudan, we awarded 19 new scholarships, focusing especially on girls and young women in teaching and health sciences, and successfully supported 38 postgraduate scholars across the UK
and East Africa. In Sudan, where the war has scattered students across borders, our teams worked tirelessly to trace, support, and re-enrol over 130 refugee students in higher education, a powerful example of our adaptability and care.
Our expanding work in Somaliland marked a key milestone in our organisational growth. With the opening of a new office in Hargeisa, we launched new partnerships with government and local institutions, laying the groundwork for future teacher training, English language development, and regional scholarship placements.
We also deepened our work in education in emergencies, supporting Ethiopian refugees in Camp 6, Sudan, and Sudanese refugees in South Sudan. Across these efforts, our focus on safe learning spaces, community mobilisation, and psychosocial support remained central.
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We are proud that 2024 saw no major reportable incidents, a testament to the professionalism and integrity of our staff and partners operating in extraordinarily difficult conditions.
As we approach the final year of our current strategy, we are already looking ahead. A new strategic plan (20262030) is under development, informed by staff and trustee consultation and shaped by the increasing pressures of global humanitarian need. We remain committed to scaling access to quality education, investing in educational technology and climate change education, and expanding our role as a trusted delivery partner in the region.
I extend my deepest gratitude to our donors, partners, Trustees, and dedicated staff. Your belief in our mission enables us to continue working in some of the world’s most challenging contexts, with dignity, purpose, and impact.
Thank you for your continued support. With appreciation,
## _David Masua_
## **Chief Executive Officer Windle Trust International**
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## **LEADERSHIP & CONTACT DETAILS**
|Job Title|Name|
|---|---|
|Chief Executive Officer|David Masua|
|Chair|John Samuel Bickersteth|
|Deputy Chair|Alistair Mack|
|Treasurer|Stuart Wilson|
|Trustee|Dr Oliver Bakewell (retired June 2024)|
|Trustee|Dr Lucy Hovil|
|Trustee|Mewahib Mohammed|
|Trustee|Anna Kulakiewcz|
|Trustee|Professor Luka Biong Deng Kuol|
|Trustee|Ranjit Majumdar|
|Trustee|Ian Callendar (appointed June 2024)|
|Trustee|Sarah Jones-Morris (appointed June 2024)|
|Trustee|Richard Arden, OBE (appointed June 2024)|
## 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|
**iii**
## **CONTENTS**
|Message From the CEO|i|
|---|---|
|Leadership and Contact Details|iii|
|**Report of the Trustees**||
|An Overview: Windle Trust International|1|
|Structure and Governance|2|
|Public Beneft|2|
|Management|2|
|Operational Context|3|
|Activities, Achievements, and Impact|5|
|Improved Quality and Effectiveness of Education|5|
|Increased access to Primary, Secondary and Higher Education|7|
|Provision of Alternative Education and Skills Development|14|
|Provision of Education in Emergencies|16|
|Organisational Resilience, Learning and Effectiveness|19|
|Governance and Internal Management Systems|19|
|Governance and Board Effectiveness|19|
|Financial Management|20|
|Reportable Incidents|21|
|Financial Review|21|
|Reserves Policy|21|
|Fundraising|22|
|Risk Management and Policy Development|23|
|WTI’s Growth Plan|24|
|Statement of Trustees’ Responsibilities|26|
|Appointment of Auditor|26|
|Independent Auditor’s Report|27|
|**Financial Statements**||
|Statement of Financial Activities|31|
|Balance Sheet|32|
|Statement of Cash Flows|33|
|Notes to the Financial Statements|34|
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## **AN OVERVIEW: WINDLE TRUST INTERNATIONAL**
## **Our Mission**
Windle Trust International (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.
2024 saw continued implementation of the 2021-2025 strategy across WTI operational countries. Despite the continued conflict in Sudan, WTI has been able to maintain its operational presence providing much needed education for refugees in Damazine, Blue Nile Region and support to higher education refugee students across five States of White Nile, Kassala, Blue Nile, Gaderef and Red Sea. WTI has also continued its vital work in South Sudan, working in the seven states of Warrap, Unity, Lakes, Upper Nile, Western Equatoria, Northern Bahr El Ghazal, Eastern Equatoria, Central Equatoria and the three Administrative Areas of Abyei, Pibor and Ruweng. WTI also launched a new country programme in Somaliland in the third quarter of 2024. WTI’s five strategic objectives below guided our work:
- Improve the quality and effectiveness of education.
- Increase access to education for all including girls, women, and children with disabilities.
- Provide youth skills development and expand alternative education programmes.
- Expand the provision of education in emergencies.
- Increase organisational resilience, learning and effectiveness.
**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.
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## **Structure and Governance**
WTI is a UK charity registered with Charity Commission and is governed by its Memorandum and Articles of Association. WTI is registered as a non-governmental organisation (NGO) in each of the countries in which we operate. The UK based Board of Trustees provide governance oversight to WTI’s operation. WTI has eleven (11) Trustees with three new appointments made in June 2024, the new appointees are Mr. Ian Callender, Ms. Sarah Jones-Morris and Mr. Richard Arden. Dr. Oliver Bakewell retired as a trustee in June 2024.
## **Public Benefit**
The Trustees of WTI are confident that our activities, working with individuals, communities, donors, and governments to provide education were delivered to the highest standard. These adhered to UK Charity laws and activities were delivered to the benefit of the public.
## **Management**
WTI’s operation is led by the CEO, who provides strategic leadership and management of programmes across the organisation. The CEO reports to the Chair of the Board. WTI in-country operations are led by Country Directors who are responsible for overall leadership, management and delivery of WTI objectives. WTI’s Oxford-based Headquarters has remained important for our overall operation, providing strategic finance, fundraising and advocacy roles for WTI’s work. The Director of International Programmes and Engagement has led business development, advocacy, fundraising and management of the Postgraduate Programme. The Finance Director provides strategic and technical support to the Board and the country programmes.
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Sudan
Khartoum
Somaliland
Hargeisa
South
Sudan
Juba
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## **OPERATIONAL CONTEXT**
2024 was a difficult year operationally for WTI, with Sudan declared the world’s worst humanitarian crisis. Over 11 million people were displaced and around 25 million in need of humanitarian assistance and protection by the end of 2024. The war in Sudan has had a far and wide impact on WTI operations, especially due to constant movement of people within Sudan and across the borders, with refugees, asylum seekers and returnee figures from Sudan reaching over 3 million people. With a total of over 1.1 million arrivals into South Sudan, the conflict in Sudan has exacerbated the humanitarian crisis in the country, with basic social services stretched beyond their limits. The massive displacements obviously disrupted children’s education due to separation from schools or challenges in attendance. The conflict has devastated education infrastructure and school facilities, posing difficulties for access. Educational infrastructure was occupied as shelter by those displaced by the conflict, and the UN estimates 17-19 million children **“The largest and most** are still out of school in Sudan.
**“The largest and most devastating displacement, humanitarian, and protection crisis in the world today”** _- UNHCR_
The Sudan conflict strained WTI resources operationally as we tried to work with minimal funding in a very challenging context: supporting refugees and the displaced, while also remaining resilient and ensuring staff safety. Trustees are committed to the Sudanese people and supported staff in 2024 to prioritise their safety, while at the same time continuing to provide essential education services for refugees and IDPs. Trustees recognise WTI’s work context requires the acceptance and management of risk if our mission of providing education and training for conflict-affected people is to be achieved; that is why the work in Sudan remains essential.
**19 MILLION CHILDREN OUT OF SCHOOL**
## **“Sudan is now the biggest humanitarian crisis ever recorded”**
_- International Rescue Committee_
Trustees are also glad to report that WTI’s vital work in South Sudan, working in close collaboration with the Ministry of General Education and Instruction, and the Postgraduate Programme working with UK and Ugandan universities, continued unhindered in 2024. The Trustees are grateful to donors who supported WTI’s work in 2024, including the Foreign and Commonwealth Development Office (FCDO), Global Affairs Canada (GAC), Education Cannot Wait (ECW), UNICEF, UNHCR, Commonwealth Scholarship Commission (CSC), Global Partnership for Education (GPE), Save the Children, Hugh Pilkington Charitable Trust, All Saints Educational Trust, Gordon Memorial College Trust Fund, Mott MacDonald - Cambridge Education, World University Services of Canada, Sulney Fields Trust, Friends of Ibba Girls School (FIGS) and our individual donors.
**3 MILLION DISPLACED INTO SOUTH SUDAN**
## **“The conflict has had a devastating impact on access to education for Sudanese children”**
_- Rt Hon David Lammy, Sectretary of State for Foreign and Commonwealth Affairs of the United Kingdom_
**25 MILLION IN NEED OF HUMANITARIAN ASSISTANCE**
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With a dedicated team of 124 staff across WTI operations, in 2024 we were able to support 1,276 schools, 66 of which were secondary schools, and reached 563,329 learners, with 267,736 (47%) of them being girls. We trained 5,621 teachers and 19,435 school governors respectively. We constructed 15 water and sanitation facilities in schools and 8 school buildings with 16 classrooms. Higher education scholarships continued to be a key element of WTI’s work in 2024; we were able to provide 19 new postgraduate and undergraduate scholarships in South Sudan and the UK.
WTI Trustees are pleased to report that despite the very challenging operational context in 2024, there were no major incidents. Staff have been able to do their work across Sudan and South Sudan, navigating challenging security and humanitarian situations with utmost professionalism, serving the people of concern.
## **ACTIVITIES, ACHIEVEMENTS, AND IMPACT**
As an educational specialist organisation, WTI’s work in 2024 focused on its five strategic objectives of providing access to quality education, provision of alternative education, education in emergencies and strengthening our capacity to be an effective organisation. We made significant contributions towards WTI’s vision and mission in line with all its objectives.
## **Improved Quality and Effectiveness of Education**
Children attending school but not learning is a challenge in many education systems across Africa. WTI strongly believes that, strategically, the quality of education matters when children attend school, even when attending under trees. This is why WTI has over the years focused its attention on the quality of the teaching methods and learning materials used in schools, as well as the support system in place for the schools, including the school community and its governance. To that effect, in 2024 WTI trained 5,621 teachers in Sudan and South Sudan with funding from UNICEF, ECW and UNHCR, working in collaboration with their Ministries of Education. To get communities and school governors to support the education of their children, WTI trained 19,435 school governors across the two countries.
Ms. Akeer Anei Them began her teaching journey in Warrap State, South Sudan in 2023, when she completed her secondary education. Enthusiastic about becoming a teacher and eager to make a difference in a country where children often miss lessons due to teacher scarcity she joined Aliek Primary School in Tonj North County as a volunteer teacher without any teacher training. Ms. Akeer was delighted when she was selected to attend the teacher Continuous Professional Development (CPD) training provided by WTI with funding from ECW. Having attended the first two modules of the CPD training for volunteer teachers in Pagakdit Primary School of Tonj North County, Ms. Akeer embraced a differentiated teaching style, tailoring her lessons to meet each pupil's needs.
## **Ms, Akeer Anei Them, Teacher**
“My teaching skills have greatly improved as a result of the CPD training. I am now able to teach and explain difficult concepts with ease, and this has improved my pupils’ understanding. I didn’t know before how to use varied instructional methods such as differentiated instruction, active learning or inquiry-based learning. Using these methods has led to improved performance as I’m able to engage with different types of learners in my class. I am now able to involve educational games and project-based learning, where pupils work in small groups on activities that integrate maths, reading and science, allowing them to learn by doing.”
**5**
Another key to improving the quality and effectiveness of education is parental and community involvement. In 2024, WTI staff engaged with the communities and parents of pupils in schools we support through training and community mobilisation activities. Through these community engagements, parents became involved in school affairs and supported teachers and school leadership,
which in turned improved teaching and learning. An example of such community involvement and support is in a school in Juba County of South Sudan; through parental financial contributions, Lirya Primary School was able to buy a solarpowered laptop computer that enabled the school to print termly examinations and report cards.
## **Musa Fiorensio, Headteacher**
“After attending several training sessions on the roles and responsibilities of a Parent Teacher Association (PTA), the administration considered how to reduce the costs of producing examination question papers and report cards. PTA members also learned about school development planning, where they were trained on how to raise resources to support the school.
We decided to buy a solar battery and panels to provide us with electric power, and a laptop to help us type exams and prepare reports for our learners.
Whereas we used to spend a lot of money on transport and accommodation to travel to Juba to prepare exams and report cards, we can now do it ourselves.
Others have benefitted, too. Lirya Secondary School, the only post-primary education institution in the area, types their exams and prepares report cards at our school; even the Payam Education Office comes here to type their documents.”
**6**
_Learners in Camp6 Refugee Camp, Blue Nile, Sudan_
The role of the community and school governors in resolving challenges facing schools is evidenced by the achievement and impact of PTA and community training highlighted by the Headteacher of Lirya Primary School. When the school community and school governance is involved in planning and supporting the school, their contribution to improving quality of education is almost immediate.
The availability of teaching and learning materials for both teachers and learners is also key to improving the quality and effectiveness of education. WTI operates in low-resource areas where learners and teachers have no access to basic teaching and learning resources. In 2024, WTI supplied 25,000 assorted teaching and
learning materials to both teachers and learners across Sudan and South Sudan to facilitate classroom activities as a way of improving the quality of education. Teachers received teachers’ kits which included backpacks, register books, A4 exercise books, blue pens, red pens, masking tape, paint brushes, white and coloured chalks, plastic rulers, dusters, coloured sketch pens, scissors, marker pens and flip charts, and learners’ kits with assorted stationery including pens and exercise books, which thousands of learners cannot afford. These enable the children to be able to read and write both at school and at home, as they can take these tools with them to continue learning even out of school.
## **Increased Access to Primary, Secondary and Higher Education**
Access to education is key to WTI’s strategy. Conflict, displacement, poverty, climate change and cultural norms and attitudes are some of the barriers to access to all levels of education for thousands of children and youth, including those with disabilities, in Sudan and South Sudan. In 2024, we directly worked with 1,276 schools, supporting them to make the school environment conducive for learners already in school, as well as attractive and
favourable for new ones. This included the construction of school water and sanitation (WASH) facilities, construction of new school buildings and renovation of destroyed ones, and provision of cash transfers to girls to enrol and remain in school. In 2024 alone, WTI constructed eight schools and 15 water and sanitation facilities in South Sudan and provided 19 scholarships to young people, particularly young women, to train as teachers.
**7**
**Director Mr. Simon Puok Mateny, General, Unity State Ministry of Education on the construction of furnished learning spaces, and WASH facilities:**
“Rubkona Secondary had just three very old classrooms which could not accommodate all the learners; Bentiu-A Primary learners attended classes in shifts due to a shortage of learning spaces; and without WASH facilities at Rubkona and Vincent Kuany Secondary School, both teachers and learners would go home to use the latrine, missing lessons and learning.
This project addressed almost all the pressing needs of the three schools. The enrolment of the two secondary schools has increased by more than 200 students as a result.”
_School buildings construced by WTI, with funding from the Global Parternship for Education_
## **Ms. Nyalat Wiguai Ruai Senior 3 Student**
“When I joined Rubkona Secondary School in 2022, the existing latrine had already collapsed, so I would go home to use the toilet. It was nearly two hours round trip, and really impacted my learning. I am so happy that we now have a beautiful latrine for the girls. Thanks to this, I can attend lessons the whole day without missing anything.”
After
_Pit latrine construction at Rubkona Secondary, South Sudan_
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Before
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Lack of hygiene kits for girls during their menstrual cycle is another formidable barrier to education in South Sudan. Without access to toilets or menstrual products at school, many girls are missing out on their education. WTI, with support from UNICEF, distributed thousands of hygiene kits to schoolgirls across five States.
Increasing access to education, particularly for girls, has remained a challenge; as such, encouraging more girls to enrol and stay in school has remained important to WTI’s work. In Sudan, with Ethiopian refugees in Camp 6, Blue Nile Region, we work closely with refugee community leaders to ensure all children, including girls, are enrolled and stay in school. In South Sudan, with funding support from FCDO, WTI has continued to implement the Girls’ Education South Sudan (GESS) programme, providing cash incentives to enable the enrolment and retention of girls in schools. In 2024, WTI delivered cash to 40,652 girls in two States of Unity and Lakes.
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Girls receiving hygiene kits
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Over the years, delivering the Girls’ Education South Sudan programme, the achievements and impact of the cash transfers in providing access and retention in schools cannot be overstated. Cash transfers help keep girls in school and protect against dropouts and the risk of early or forced marriage when girls remain at home. The cash in the hands of the girls empowers them to buy what they need for their confidence in school.
_Cash transfers delivered to Bentiu Girls’ Primary School_
**Roseline Cholok Deng Mario Primary Student** Roseline, 12, is a pupil at All Saints ALP Centre, Cueibet County, Lakes State, South Sudan. Like many girls, Roseline attends school simply because she hopes she will receive cash transfers to meet her basic needs through the Girls’ Education South Sudan programme. “I have received cash transfers twice since I joined this school. The money has made my life much easier, as I can buy the things I need: things like underwear, soap, lotion and exercise books. Although the money isn’t enough to buy everything I need, it has allowed me to complete my primary school.
My hope in the future is to complete secondary school, go to university. I want to study to become a midwife so I can save the lives of South Sudanese women.
I’ve learned that difficulties can be overcome, especially if there is support. Going to school was hard at the beginning but became easier with GESS. Thank you, Girls’ Education South Sudan.”
WTI also continued its effort to increase access to education for girls and young women with support from Friends of Ibba Girls School (FIGS) in managing Ibba Girls Boarding School (IGBS). IGBS is a girls-only community school with 324 primary and secondary school girls (2024 figures), located in Ibba County, Western Equatoria, South Sudan. With support from the Ministry of General Education and Instruction, FIGS and Ibba Community, WTI successfully managed the school in 2024 with 21 girls sitting the national secondary
school examination and 33 sitting the primary leaving examination. The school has 40 teaching and non-teaching staff with a local governing Board. The Friends of Ibba Girls School, which is a UK charity, works closely with WTI leadership.
The partnership between the Ministry of General Education and Instruction, FIGS, WTI, the IGBS Trustees and the Ibba community has brought great stability to the school and improved management of teaching and learning, leading to excellent national examination results.
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Higher education scholarships are an important part of WTI’s work since its founding close to 50 years ago. Scholarships are essential in making education more accessible, especially for those from disadvantaged backgrounds such as refugees, internally displaced persons (IDPs) or people from marginalised communities. In 2024, WTI provided both undergraduate and postgraduate scholarships.
## **Undergraduate scholarships**
In South Sudan in 2024, WTI awarded 10 scholarships, all of which were given to young women. Five of these women are to be trained as primary school teachers with funding from Ecobank South Sudan, and five to train in health science courses with support from a private donor. In 2024, we also saw 13 of our scholars graduate as
teachers from St. Mary’s University College in Juba, South Sudan.
In Sudan there were no new undergraduate scholarships awarded in 2024 due to the continued civil war. With scholars scattered both across the country and beyond Sudan’s borders, WTI spent most of 2024 tracing students to ensure their safety and location. The Trustees are happy to report that UNHCR continued its vital support to WTI enabling staff to trace learners within and outside the country. WTI was able to trace 225 DAFI students, of whom only 74 had remained in Sudan. Staff also traced the 176 Urban Refugee Programme tertiary students, 81 of whom remained within Sudan. The rest of the students, totalling 246, either returned to their countries of origin or travelled to third countries.
## **Ms. Yar Monica Wai Teacher training scholarship graduate**
“When my father passed away in 2020, my world fell apart. He had supported my education from the beginning, and without him, I feared my academic journey would end. But hope returned with a scholarship that covered my tuition, materials, and a small stipend.
It changed everything. Alongside other young women, I enrolled in a Diploma in Primary Education at St. Mary’s University College, training not only as a teacher but as a role model. As one of the few women from Awerial County to complete tertiary education, I now stand as proof that girls can overcome deeprooted barriers and claim their right to learn and lead.”
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**Ms. Salwa Abakar Ali Urban Refugee scholarship student**
"I was born in the Central African Republic but grew up in Sudan as a refugee. I worked as a domestic helper just to finish secondary school in 2017. I couldn’t afford university, but I never gave up hope.
Two years later, I received a call from Windle Trust International about a scholarship opportunity. That call changed my life. I applied, and soon after, I was awarded the Urban Refugees scholarship to study Economics and Political Science at the International University of Africa - my dream course.
Just as I was about to graduate in 2023, war broke out. I thought everything was lost again. But WTI reached out, connected me to UNHCR, and supported me to continue my studies online. They gave me a computer and a stipend, like parents standing by me through every challenge.
Today, I volunteer with UNHCR, support my family, and give back to others. I am who I am because someone believed in the potential of a refugee girl.”
Despite the conflict, WTI was able to establish contacts with 19 Sudanese universities that re-opened and started operations both online and in person. With this opportunity, and with support from UNHCR, WTI was able to support the enrolment of a total of 130 refugee students back onto their courses. Those in states where the universities opened, the students were able to physically attend lectures and sit exams, while those who were further away enrolled virtually for lectures and exams. With UNHCR support, WTI was able to purchase 83 laptops for the refugee higher education students to support those who were struggling to access their courses online.
UNHCR was also able to support the students with monthly subsistence allowances. This has enabled the refugee higher education students to meet their basic needs as they continue with their studies.
WTI staff in Sudan were also able to travel between states where it was relatively safe to meet students to conduct psychosocial support and safeguarding training in Damazine, Kosti, Kassala and Port Sudan. These visits also provided pastoral support to the students, some of whom went through difficult situations and were traumatised.
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_DAFI and URTEP students attend Safeguarding training in Sudan_
## **The Postgraduate Programme**
2024 was a year of continued growth and adaptation for Windle Trust International’s flagship Postgraduate Programme. A total of 38 scholars were supported: 25 studying with UK universities (including distance learners), and 13 at institutions in East Africa under the James Aryam Scholarships.
The UK strand of the programme continued to play a central role, supporting students through a diverse range of postgraduate degrees. Scholars pursued courses across health, education, economics, engineering, and development. In January 2024, one additional student joined the programme on a non-standard academic cycle, after a delayed start due to challenges with international qualification recognition. Her eventual enrolment at the University of Dundee followed sustained advocacy from WTI and reflects our strong commitment to inclusion and student welfare.
Welfare support more broadly remained a priority. One scholar gave birth during the year and was successfully supported to continue her studies, following coordinated efforts by WTI and university staff to secure appropriate accommodation and care arrangements.
The James Aryam Scholarships, now in their second year, continue to strengthen our regional model for postgraduate access. All 12 scholars from the 2023 East Africa intake remain enrolled and are progressing well. In addition to academic support, they participated in a ValuesBased Leadership Conference in April 2024 and received a supplementary research stipend to support original fieldwork. While only one new regional scholar was enrolled in 2024, this reflects the political and administrative difficulties of operating in conflict-affected or non-recognised territories. Revised recruitment efforts are now underway to support a more balanced cohort in 2025.
As we look ahead, Windle Trust International remains committed to expanding access to quality postgraduate education both in the UK and across East and the Horn of Africa. A renewed recruitment round is underway for 2025, and early indications suggest growing interest and improved processes. We also anticipate further strengthening our UK partnerships, including a potential increase in placements for 2025/2026. With each year, the Postgraduate Programme continues to evolve into a more sustainable, regionally relevant, and highimpact model for educational opportunity.
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_James Aryam Scholarship students attending the annual values based leadership workshops_
## **Provision of Alternative Education and Skills Development Programmes**
2024 saw investment by WTI in alternative education and skills development in both Sudan and South Sudan. In Sudan, we continued to support 39 students attending vocational skills training at the University of Health Sciences in White Nile State and at Blue Nile University. These students, like other scholarship students, received their subsistence allowances and pastoral support by WTI staff. Most of the students (33) will complete their courses in 2025, graduating with skills in nursing, midwifery, electrical installation and laboratory technology.
In South Sudan, WTI received the secondary school examination results of accelerated learners who sat the national exams in late 2023. WTI spent most of 2024 planning for the expansion of the accelerated education for both teachers and out-of-school youth. We also followed up on what the graduates of accelerated secondary education were doing since they received their secondary examination results.
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**Mrs. Sarah Nyanhok Accelerated Secondary Education Programme Graduate** "I dropped out of school in 2013 due to marriage and a lack of parental support. For six years, I stayed at home raising my children and managing household responsibilities. Education felt like a distant dream. But in 2019, I took my first step back, volunteering with the State Ministry of Gender and Social Welfare. In 2022, I became a volunteer teacher at Agergum Primary School.
It was during this time that I heard about Windle Trust International’s Accelerated Secondary Education Programme (ASEP), which gives school dropouts a second chance to complete their studies. I hesitated. I was breastfeeding my fifth child, burdened with family responsibilities, and my husband expressed doubts about my ability to succeed after such a long break from school. But I registered anyway.
In 2023, I sat my secondary exams and scored 77.9%, the highest among ASEP candidates in my State. I was overwhelmed. That result opened new doors for me. I was hired as a part-time teacher at Akuong Academic Nursery and Primary School, earning 200,000 South Sudanese Pounds ($50), over seven times more than what I previously earned. It transformed my family’s livelihood.
Then in 2024, I saw a WTI scholarship advert for training female teachers. I applied, was shortlisted, interviewed, and selected. I am now pursuing a Bachelor's degree in primary education, on track to become a fully qualified teacher.
This journey has transformed not only my life, but how others see what is possible for women like me. I am committed to challenging the stereotypes and taboos that prevent girls and married women from continuing their education. I want to be a role model in my community; to show that, with support, women can rise, lead, and inspire future generations."
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## **Provision of Education in Emergencies**
WTI has continued to provide educational opportunities for people affected by conflict. In 2024, our work mainly concentrated on Ethiopian refugees in Camp 6, Blue Nile State of Sudan. We continued to run two schools in the camp for 1,506 primary refugee children. The camp, which borders Ethiopia, sees constant movement of refugees across the two countries, raising significant concerns for school attendance and protection. WTI staff and volunteers spent a significant amount of their time in 2024 on community mobilisation in Camp 6, talking to parents to not only send their children to school but to work with us to keep them in school. The photo below shows community mobilisation to get children to school.
Working with Parents Teachers Association (PTA) who are mainly existing parents of pupils in the two schools, these efforts have borne results as pupil numbers in the two
schools in 2024 have remained high and consistent.
The role of refugee volunteer teachers in the promotion of education should not be underestimated. The teachers not only have community knowledge but also networks in the refugee camp that can be used to mobilise the community to support the school and the learners to come to attend school.
In addition to the teachers and PTA members who see the two camp schools as a safe place for children to be in and to learn, the school pupils themselves love the WTI-provided school compounds. The school compound is a learning and play place for boys and girls both during the school term and school holidays. The school premises are the only safe play environment for the 3,000-plus children living in Camp 6.
## **Mr. Moatasim Alnor Yasin, PTA Member**
“I work closely with teachers at Camp 6 refugee schools to encourage students to stay in school and continue their education, including those who dropped out, and those who signed up but never attended. Education is our future. By organising sports activities at the schools over the holidays, WTI helps keep our children going to school even when there aren’t lessons.”
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## **Mr. Abdu-Alnasir Ali Babiker, Volunteer Teacher in Camp6:**
“I came to Sudan in 2021 due to the conflict in my homeland, Ethiopia, and have been living in this camp ever since. Education can change your life; that’s why I I became a volunteer teacher in the camp in 2023. At the beginning, it was quite difficult for the refugees to understand the Sudanese curriculum, as it is all taught in Arabic, but they’ve gradually adapted to it. The WTI training programmes develop our skills as teachers but also help us protect our students in the camp. I see the education process is going well for us here, despite the difficulties we face.”
## **Amna Eisa Azraa Primay 6 Student**
“We are waiting to sit our Grade 6 exams and are studying hard to obtain high marks. As a refugee student, school gives me hope for the future. Like me, the other students here are eager to go to school, but they need support to continue their education. Even so, my classmates and I got excellent marks in the final exams. I am grateful to WTI and UNHCR for providing education to the refugee students in the camp. Without their support, I would not be able to continue my studies.”
**17**
_Classrooms constructed in Gorom Refugee Camp, South Sudan_
In South Sudan, with the influx of Sudanese refugees and the expansion of Gorom Refugee Camp, located 26 kilometres outside the capital Juba, WTI constructed two classrooms for refugee children. WTI equipped the newly constructed classrooms with 54 wooden school desks, which improved learning space in the camp for over 100 refugee children. The construction has had an immediate impact in expanding learning space by reducing classroom congestion in the sole
primary school in the camp, which caters to more than 3,000 pupils and some classrooms accommodate 300 learners. The newly constructed classrooms have reduced the teacher-to-student ratio and improved the teaching and learning environment. WTI also provided English language training for Sudanese refugee teachers to equip them to be able to teach the South Sudan English-medium curriculum.
**----- Start of picture text -----**
Desks and furniture provided for classrooms in Gorom Refugee Camp
**----- End of picture text -----**
## **Oraganisational Resilience, Learning and Effectiveness**
WTI has continued to grow as an organisation both in size, expertise and capacity to effectively deliver wellmanaged and governed projects across the organisation in an agile manner, despite our challenging operating context. This is partly because of the support we receive from our experienced Trustees, who are not only knowledgeable and have expertise in education, but also have lived experiences of the region we operate in. We have continued to strengthen operational systems, build and increase staff capacity within the organisation, and be visible as we share our expertise in the sector in regional and international education fora. WTI’s unique experience of delivering education in fragile, hostile and conflict contexts and the agility with which we are able to remain in these contexts in the face of challenges is a testament to WTI’s resilience.
WTI’s resilience, experience and expertise have also enabled us to develop long-term and strategic partnerships with ministries of education and likeminded organisations in the East and Horn of Africa, UK, USA and Europe, which has enabled us to continue to deliver much-needed education in our countries of operation. With these partnerships resulting from our expertise and innovation, in 2024 WTI was able to register a new country office in Somaliland. Since establishing this office, we have signed a number of partnership agreements to use our expertise and innovation to contribute to the education sector in Somaliland. The new partnerships and expansion to Somaliland are part of WTI’s strategy of building organisational resilience and being an organisation fit for purpose, and working with citizens of the country, their governments both national and regional, to meet contextual educational needs.
## **GOVERNANCE AND INTERNAL MANAGEMENT SYSTEMS**
**Governance and Board Effectiveness** —
The WTI Board is now made up of 11 members; three new members were recruited in June 2024. One of the new Trustees, Professor Luka Biong Deng, is a WTI alumnus; he was supported for his PhD at the Overseas Development Institute, University of Sussex in 2000. WTI’s Trustees meet as a full Board three times a year, with the Finance Committee of the Board meeting four times a year. In total, the WTI Board met seven times in 2024, with papers for each meeting going out at least a week in advance, with the Finance Committee meeting taking place two weeks before the full Board. The Treasurer of the Board is the Chair of the Finance Committee; the meeting is attended by three other Trustees and the WTI Executive Leadership Team. The Finance Committee, in addition to providing financial oversight, is also charged with the responsibility of reviewing and approving WTI’s risk register and supporting the leadership team in decision-making where necessary.
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## **Financial Management**
For 2024, the Trustees agreed a small budgeted unrestricted surplus of £11k (2023: deficit budget of £30k) with the change arising from less project income offset by increased rental income from the new office in Juba.
This budget was designed to continue to achieve 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 previous years, the emphasis in 2024 was on further tightening cost controls whilst attempting to increase income across all revenue streams. 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.
Alongside organisation-wide measures to cut costs and increase income, WTI has
embedded annual internal audits into our two operational offices in South Sudan and Sudan with resulting recommendations incorporated into operational processes. These audits are contributing to ensuring our systems are robust and remain best practice, despite increased complexity and the growth of our programmes, including developments in new countries.
The project to move from existing basic accounting software to a cloud-based accounting system across all countries was completed, with Sudan going live in 2024. This has significantly improved the efficiency, accuracy and effectiveness of WTI’s accounting and internal reporting.
WTI’s financial oversight and risk management involves detailed quarterly supervision by the Finance Committee, which reports directly to the full Board. The Finance Committee has been invaluable in supporting the long-term drive to strengthen our financial management systems.
WTI adheres strictly to its Remunerations Policy that provides the framework for determining salary levels without exception.
## **Reportable Incidents**
The Trustees are happy to report there were no incidents to report from our work in 2024. We have kept up to date with our operations, including those in Sudan, ensuring staff safety is given priority. The Board and the Executive Leadership Team take decisions on staff movements and project implementation after assessing risk and security to staff and the project and advising accordingly.
## **Financial Review**
The income and expenditure for the year is set out in the Financial Statements.
There was a decrease of 7% in total income from £5.606m in 2023 to £5.234m in 2024 partly due to the continuing conflict in Sudan that began in April 2023.
Whilst restricted charitable activity incomes decreased from £4.428m in 2023 to £3.942m in 2024 (11%), we are happy to report an increase in donations and legacies from £271k to £437k (61%). We would like to express our appreciation to the trusts and individuals that support our work.
The unrestricted surplus of £145k (2023: £7k) in the year led to a further improvement in unrestricted reserves which has reached £693k. Of these reserves, ‘free reserves’, amount to £242k (2023: £146k). Free reserves as defined by the SORP, comprise unrestricted reserves less fixed assets and long-term loans (see Reserves policy below). The Trustees
consider it prudent to have a relatively high level of reserves considering the fragile conditions in which we are working in East and Horn of Africa. These volatilities and uncertainties, particularly exacerbated by the conflict in Sudan, have also led to growing need to use reserves as working capital to prefinance spending on restricted project implementation.
The value of the fee waivers and subsidies provided by universities and partners to students sponsored by WTI was £482k (2023: £433k). WTI continued to secure fully and partially funded places through a range of partnerships, including the Commonwealth Scholarships Commission and bilateral agreements, and expects an increase in allocations for 2025/2026.
## **Reserves Policy**
Reserves are held to enable to us to continue to run our programmes, help our beneficiaries and to secure the future of the charity. They provide cash resources for capital projects and 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 charity’s reserves have been set at a level to reflect these needs.
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, assuming that charities have
**21**
significant levels of unrestricted reserves to fund projects that are often restricted.
If multiple funders adopt this policy, smaller charities such as WTI must pre-finance spending on several. This requires an enhanced level of reserves, capable of supporting both the programme’s beneficiaries and the organisation’s needs to meet legal obligations and observe good governance practice.
Recognising these challenges, the Board of Trustees continues to consider the appropriate target for unrestricted ‘free’ reserves (unrestricted reserves less fixed assets and long-term loans) to be £350k.
At the end of 2024, WTI’s unrestricted ‘free’ reserves were just over £242k. We are continuing to replenish our reserves following investment in the construction and opening of the new offices in Juba, South Sudan. WTI will continue to work to increase the ‘free’ reserves balance over the short to medium term.
The latest forecasts of project incomes and overheads, and other operational cash flows, confirm that there are no material uncertainties over going concern for the next 12 months.
Of note, are new contracts, signed in the second quarter of 2025 which secure funding for WTI for two major programmes in South Sudan for the next five years.
We are also conscious that the military conflict in Sudan continued in 2024 and through 2025, and will no doubt have an impact on WTI’s ability to raise funds and
administer projects in 2025 and beyond. WTI has adapted its work through the ongoing conflict and the trustees are committed to maintaining our presence in the country for the long term.
## **Fundraising**
WTI’s income continues to consist of a mix of unrestricted and restricted funds, with restricted income designated for specific activities, projects, or country programmes. In 2024, total unrestricted income held at £1,067k (2023: £1,058k), while restricted income reduced marginally to £4,167k (2023: £4,548k). This stability reflects strong fundraising performance across both income streams, with the proportion of unrestricted income remaining broadly consistent with previous years.
The structural imbalance between restricted and unrestricted income remains characteristic of WTI’s strategic funding model, which is centred on programmeled fundraising. Our in-country teams continue to prepare funding proposals in response to calls for applications, ensuring donor engagement is grounded in the priorities and capabilities of those delivering the work. This approach contributes to a consistently high success rate and keeps core fundraising costs low, as these responsibilities are embedded within programme leadership roles.
In 2024, WTI built on the work initiated by its fundraising consultant to diversify its portfolio of UK-based trusts and foundations, however this is currently a challenging area of fundraising, with many trusts and foundations vastly oversubscribed. Parallel efforts were made to strengthen the organisation’s case for unrestricted support, resulting in new conversations with long-standing and prospective institutional donors.
Our public engagement also grew significantly. In November 2024, WTI hosted a major fundraising event in London focused on expanding access to education in Somaliland. The event brought together supporters, partners, and alumni, contribution to raising over £40,000 in individual giving through our annual Big Give Christmas Campaign and generating new momentum for future private donor engagement.
Unrestricted funds were also raised through income generated from assets,
**22**
including subletting office space in Sudan, South Sudan, and the UK, as well as rental income from a flat and parking spaces in Oxford.
A full analysis of WTI’s restricted project income is included in Note 16 of the Financial Statements.
## **Risk Management and Policy Development**
WTI has a robust risk management policy in place, with a risk register that is reviewed by the Executive Leadership Team on a quarterly basis led by the CEO, Finance Director, Director of International Programmes and Engagement, and the Country Directors. The risk register has a description of the risk, its potential impact, the probability of occurrence, the assigned risk owner, and a plan for mitigating or managing the risks. The risk register, after review, is presented to the Board Finance Committee for approval and then submitted to the full Board.
out an annual internal audit in our Africa offices. The internal audit was performed in 2024 in Sudan and South Sudan, and this has provided for checks and balances and kept our systems strong and resilient to shocks.
The WTI Board recognises the importance of policies as they define what is and is not acceptable in the organisation. As such, the Executive Leadership Team develops the policies, and the Board approves. WTI policies are applied across the organisation in the UK and the Africa offices except where local laws need to be incorporated. In 2024, the Board reviewed and approved two policies:
1. Anti-Fraud, Bribery & Corruption Policy and Direction
2. Conflict of Interest Policy
To mitigate financial risks, WTI contracted an external management firm that carries
## **WTI’S GROWTH PLAN**
## **Organisational**
The WTI’s strategic plan 2021–2025 will come to the end of its five years in 2025. The Board and staff started the process of developing a new strategy for 2026–2030 in November 2024. Reviewing the current strategy, staff and Trustees believe the objectives are still important and relevant to the work of the organisation. The need for access to quality education, alternative education, and education in emergencies are across our region of operation. Trustees and staff are, however, aware of the global trends affecting the development and humanitarian sector, highlighting a concerning increase in needs with a significant funding gap. Furthermore, the number of people requiring humanitarian assistance has reached record highs, driven by factors including protracted conflicts, natural disasters, and economic shocks, which WTI will need to consider in the next strategy. Trustees and staff also noted the need to diversify methods of delivering education in remote and hard-
to-reach areas through appropriate education technology. Trustees and staff are also aware of the need for Climate Change Education (CCE) to empower learners and teachers to understand and address climate change, promoting both knowledge and action in schools.
Furthermore, despite the war in Sudan, Trustees are committed to the people of Sudan and have made a conscious decision to remain operational in the country to contribute to educational development and rebuilding educational infrastructure in times of peace. With the opening of a new office in Somaliland, WTI Trustees would like to see the office in Hargeisa grow, working with the Ministry of Education and Science and the higher education sector to meet the needs of children and young people in the country.
## **The Postgraduate Programme**
This is an important part of WTI’s work that serves the whole of the Eastern and Horn of Africa region, bringing students to the UK
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for a one-year Master’s degree programme. WTI Trustees are committed to expanding the postgraduate programme in the UK and in Africa, especially with the success of the first cohort of postgraduate students in Uganda. We continue working with partners such as the Commonwealth Scholarship Commission, Hugh Pilkington Charitable Trust, the All-Saints Education Trust, universities in Africa and the UK to ensure that the benefits that come with a postgraduate qualification are given to many more conflict-affected and marginalised people.
## **Sudan**
WTI has continued its operation in Sudan two years after the outbreak of the conflict. With continued funding support from UNHCR and the Hugh Pilkington Charitable Trust, WTI has maintained its presence in Damazine, Blue Nile Region, with staff supporting students in Kassala, Port Sudan and Kosti. Sudan was declared by the UN in 2024 as the world’s worst humanitarian crisis. WTI Trustees have renewed their commitment to the Sudanese people and, in 2025, WTI plans to establish a presence in Port Sudan and Gaderef to expand the provision of education to internally displaced persons and refugees. WTI will continue to strengthen the delivery of education for Ethiopian refugees in Camp 6, in the Blue Nile Region, and support the State Ministry of Education in its effort to provide education.
## **South Sudan**
WTI has continued to be the Ministry of General Education and Instruction’s teacher training strategic partner and specialist in the delivery of accelerated secondary education. In addition, WTI has continued to deliver the FCDO-funded Girls’ Education South Sudan programme in Lakes State and Unity State and has positioned itself to play a prominent role in
the successor project, Education for All South Sudan (EFASS). WTI is hoping to continue receiving funding from UNICEF, Education Cannot Wait, and GPE, working with UNICEF and Save the Children in constructing schools, water and sanitation facilities, and delivering teacher training.
By the end of 2024, WTI was finalising a partnership agreement with War Child Canada, the lead partner on a major Mastercard Foundation project, Pathways to Empowerment for Youth in South Sudan. WTI will play an important role with its expertise in education and particularly accelerated secondary education in the delivery of the project across multiple locations in the country. WTI will, with the project, establish presence in four refugee camps in Central Equatoria, Western Equatoria and in Ruweng Administrative Area, working with refugee-led organisations to provide education for refugees, IDPs and returnees.
Furthermore, WTI is also in negotiations for a World Bank project called the Building Skills for Human Capital Development in South Sudan to provide accelerated secondary education for 5,000 untrained teachers across South Sudan’s ten states and the three Administrative Areas.
## **Somaliland**
This is WTI’s newest country programme. The plans for growth in 2025 are to work with three organisations in Hargeisa: the Pharo Foundation, Edna Adan University, and the National Teacher Training Institute. WTI will provide English-language training for 120 public primary school teachers across Hargeisa. In addition, WTI will work with the Ministry of Education and Science to improve the quality of teacher education. WTI will also select students from Somaliland and place them on postgraduate programme scholarships in Uganda for 2025/2026.
**25**
## **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.
## **Appointment of Auditor**
Since Sayer Vincent LLP has been appointed as auditor for the last 5 consecutive years, the Trustees have asked that management undertake a tender process for the 2024 reporting period and beyond.
This report is prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board of Trustees on July 2nd, 2025 and signed on their behalf by:
John Samuel Bickersteth Stuart Wilson Chair of Trustees Treasurer
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## **INDEPENDENT AUDITOR’S REPORT**
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 2024 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 2024 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.
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
**27**
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’ 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
**28**
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.
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.
## 18 August 2025
Jonathan Orchard (Senior statutory auditor) for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG
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Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Statement of Financial Activities**
(Incorporating an income and expenditure account)
|||Unrestricted|Restricted|**Total**|Total|
|---|---|---|---|---|---|
|||funds|funds|**2024**|2023|
||Note|£|£|**£**|£|
|**Incoming resources**||||||
|_Income and endowments from:_||||||
|Donations and legacies|3|211,015|225,713|**436,728**|271,769|
|Charitable activities - income|4|793,885|3,941,675|**4,735,560**|5,273,887|
|Other trading activities|5|32,822|-|**32,822**|35,818|
|Investment income|6|29,225|-|**29,225**|24,741|
|**Total Income**||1,066,947|4,167,388|**5,234,335**|5,606,215|
|**Resources expended**||||||
|_Expenditure on:_||||||
|Raising funds|7a|33,985|-|**33,985**|31,834|
|Charitable activities - Tertiary Education|7a|194,825|909,287|**1,104,112**|1,097,064|
|Charitable activities - Primary/Secondary
Education|7a|693,632|3,206,516|**3,900,148**|4,495,718|
|**Total expenditure**||922,442|4,115,803|**5,038,245**|5,624,616|
|Net income/(expenditure)||144,505|51,585|**196,090**|(18,401)|
|Net movement in funds||144,505|51,585|**196,090**|(18,401)|
|_Reconciliation of funds:_||||||
|Total funds brought forward||548,751|303,445|**852,196**|870,597|
|Total funds carried forward||693,256|355,030|**1,048,286**|852,196|
## **Continuing operations**
All income and expenditure has arisen from continuing activities.
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Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Balance Sheet**
|||**Total**|Total|
|---|---|---|---|
||Note|**2024**|2023|
|||**£**|£|
|**Fixed assets**||||
|Intangible assets||**-**|-|
|Tangible assets|11|**619,342**|591,341|
|**Total fxed assets**||**619,342**|591,341|
|**Current assets**||||
|Debtors|12|**1,265,692**|675,276|
|Cash at bank and in hand||**590,261**|1,197,623|
|**Total current assets**||**1,855,953**|1,872,899|
|Creditors: amounts falling due within one year|13|**1,258,855**|1,423,950|
|**Net current assets/(liabilities)**||**597,098**|448,949|
|Creditors: amounts falling due more than one year|14|**168,154**|188,094|
|**Total net assets**||**1,048,286**|852,196|
|**Funds of the Charity**||||
|Unrestricted funds||**693,256**|548,751|
|Restricted income funds||**355,030**|303,445|
|**Total funds**||**1,048,286**|852,196|
Approved by the board of trustees on 02[nd] July 2025 and signed on their behalf by
……………………………………..
…………………………………….. …………………………………….. John Samuel Bickersteth Stuart Wilson Chair of Trustees Treasurer
**32**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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
Proceeds from the sale of fxed assets
Purchase of fxed assets
Purchase of investments
**Net cash provided by / (used in) investing activities**
**Cash fows from fnancing activities:**
Repayments of borrowing
Cash infows from new borrowing
**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**|**2024**
**£**
2023
£
**(566,084)**
713,795
**29,225**
24,741
**1,896**
-
**(43,976)**
(215,234)
**-**
-|
|---|---|
||**(12,855)**
(190,493)
**(28,423)**
-
**-**
125,000|
||**(28,423)**
125,000|
||**(607,362)**
648,302
**1,197,623**
549,321|
||**590,261**
1,197,623|
**33**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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 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.
**34**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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 - 22% • Primary/Secondary Education - 78%
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.
**35**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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:
|• Land and buildings
• Fixtures and fttings
• Computer equipment|-
-
-|50 years
5-10 years
3 years|
|---|---|---|
|• Motor vehicles|-|4 years|
Note that the newly constructed WTI offices in Juba, South Sudan, became operational in late 2023. Depreciation, over a term of 50 years, will be applied from 1st January 2024.
## **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, from January 2021 onward, 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.
**36**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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
£
**2023**
**Total**
**£**
151,769
120,000
**271,769**
845,905
4,427,982
**5,273,887**
35,818
-
**35,818**
24,741
-
**24,741**|
|---|---|
||1,058,233
4,547,982
**5,606,215**|
||31,834
-
**31,834**
200,374
896,690
**1,097,064**
818,650
3,677,068
**4,495,718**|
||1,050,858
4,573,758
**5,624,616**|
||7,375
(25,776)
**(18,401)**
-
-
**-**|
||7,375
(25,776)
**(18,401)**
541,376
329,221
**870,597**|
||548,751
303,445
**852,196**|
|||
**37**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Notes to the Financial Statements**
## **3 Income from donations and legacies**
|The Hugh Pilkington Charitable Trust
Gifts in kind
Sulney Fields Trusts
Other donations
**Total donations and Legacies**|Unrestricted
£
Restricted
£
**2024**
**Total**
**£**
Unrestricted
£
Restricted
£
2023
Total
£
80,000
120,000
**200,000**
80,255
120,000
200,255
39,000
-
**39,000**
39,000
-
39,000
10,000
-
**10,000**
10,000
-
10,000
82,015
105,713
**187,728**
22,514
-
22,514|
|---|---|
||211,015
225,713
**436,728**
151,769
120,000
271,769|
- The Funds from HPCT include a grant towards the Postgraduate Scholarship Programme, to be applied to the respective academic years.
- Other donations to unrestricted funds comprise miscellaneous donations from individuals and organisations.
## **4 Income from charitable activities**
|ECW
Scholarships
Nile Projects
Open Society Foundation
Friends of Ibba Girls’ School
GPE
Girls' Education South Sudan
Gordon Memorial CTF
James Aryam Scholarship
Samuel Hall
Supported places
UNHCR
UNICEF
WUSC
World Bank Staff Scholarships
Other donors
**Total income from charitable**
**activities**|Unrestricted
£
Restricted
£
**2024**
**Total**
**£**
Unrestricted
£
Restricted
£
2023
Total
£
172,670
377,711
**550,381**
114,656
215,375
330,031
-
-
**-**
-
-
-
-
214,843
**214,843**
-
352,748
352,748
1,412
12,999
**14,411**
4,964
22,916
27,880
44,129
303,845
**347,974**
29,844
393,331
423,175
161,252
393,361
**554,613**
55,021
542,994
598,015
131,850
1,058,911
**1,190,761**
314,371
1,653,374
1,967,745
-
10,247
**10,247**
-
16,944
16,944
6,960
44,379
**51,339**
-
31,506
31,506
2,478
39,890
**42,368**
-
-
-
-
481,604
**481,604**
-
432,785
432,785
104,459
110,734
**215,193**
146,801
51,280
198,081
102,234
853,051
**955,285**
156,968
587,550
744,518
5,936
33,815
**39,751**
14,835
114,945
129,780
-
348
**348**
-
754
754
60,505
5,937
**66,442**
8,445
11,480
19,925|
|---|---|
||793,885
3,941,675 **4,735,560**
845,905
4,427,982
5,273,887|
**38**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Notes to the Financial Statements**
|**5**
**Income from other trading activities**|**5**
**Income from other trading activities**|
|---|---|
|**Rental of offce space:**
Juba rent
Khartoum rent
Oxford rent
**Total income from charitable**
**activities**|Unrestricted
£
Restricted
£
**2024**
**Total**
**£**
Unrestricted
£
Restricted
£
2023
Total
£
18,237
-
**18,237**
20,332
-
20,332
-
-
**-**
1,686
-
1,686
14,585
-
**14,585**
13,800
-
13,800|
||32,822
-
**32,822**
35,818
-
35,818|
|||
|||
|**6**
**Investment income**||
|Bank interest
Rental of fat (37 Oxford Road)
Rental of car parking spaces
**Total investment income**
(Loss)/Proft on sale of fxed assets
**Total Investment and Other income**
**Total income**|Unrestricted
£
Restricted
£
**2024**
**Total**
**£**
Unrestricted
£
Restricted
£
2023
Total
£
5,298
-
**5,298**
4,341
-
4,341
16,677
-
**16,677**
16,050
-
16,050
7,250
-
**7,250**
4,350
-
4,350|
||29,225
-
**29,225**
24,741
-
24,741|
||-
-
**-**
-
-
-|
||29,225
-
**29,225**
24,741
-
24,741|
|||
||29,225
-
**29,225**
24,741
-
24,741|
**39**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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
English language and other training
Other programme costs
Offce, premises and administrative costs
Legal and professional fees
Depreciation and other costs
Support costs
Governance costs
**Total expenditure 2024**
Total expenditure 2023|Charitable Activities
Raising funds
£
Tertiary
education
£
Primary/
Secondary
Education
£
ELT & Other
£
Governance
costs
£
Support
costs
£
**2024 Total**
**£**
**2023 Total**
**£**
33,985
93,578
916,384 - - 634,139
**1,687,086**
**1,677,532**
-
11,179
34,943
-
-
47,241
**93,363**
**124,976**
-
808,225
2,273,675
-
-
-
**3,081,900**
**3,497,023**
-
-
-
-
-
-
**-**
**-**
-
-
-
-
-
-
**-**
**-**
-
-
-
-
-
204,346
**204,346**
**237,243**
-
-
-
-
31,344
-
**31,344**
**33,093**
-
-
-
-
-
(50,794)
**(50,794)**
**54,748**|
|---|---|
||33,985
912,982
3,225,002
-
31,344
834,933
**5,038,245**
**5,624,616**
-
184,214
650,718
-
(834,933)
6,916
24,248
(31,344)|
||**33,985**
**1,104,112**
**3,900,148**
**-**
**-**
**-**
**5,038,245**
**5,624,616**|
||31,834
1,097,063
4,495,718
-
-
-|
Of the total expenditure, £873,251 was unrestricted (2023: £1,059,468) and £4,095,213 was restricted (2023: £4,174,993).
**40**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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
Offce, premises and administrative costs
Legal and professional fees
Depreciation and other costs
Support costs
Governance costs
**Total expenditure 2023**
Total expenditure 2022|Charitable Activities
Raising funds
£
Tertiary
education
£
Primary/
Secondary
Education
£
ELT & Other
£
Governance
costs
£
Support costs
£
**2023 Total**
**£**
2022 Total
£
31,618
132,209
873,076
-
-
640,629
**1,677,532**
**1,375,327**
-
8,407
65,060
-
-
51,509
**124,976**
**97,353**
-
756,954
2,740,068
-
-
-
**3,497,022**
**3,068,919**
-
-
-
-
-
237,243
**237,243**
**222,742**
-
-
-
-
33,093
-
**33,093**
**33,350**
216
-
-
-
-
54,532
**54,748**
**(25,680)**|
|---|---|
||31,834
897,570
3,678,205
-
33,093
983,913
**5,624,615**
**4,772,011**
-
193,001
790,911
-
-
(983,913)
**-**
**-**
-
6,491
26,602
-
(33,093)
-
**-**
**-**|
||**31,834**
**1,097,063**
**4,495,718**
**-**
**-**
**-**
**5,624,615**
**3,148,381**|
||29,327
692,957
4,049,727
-
-
-|
Of the total expenditure, £1,050,857 was unrestricted (2022: £927,204) and £4,573,758 was restricted (2022: £3,844,807).
**41**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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|**2024**
**£**
2023
£
**14,079**
7,427
**82,994**
82,994
**1,424**
1,424
**15,300**
10,320|
|**9**
**Staff remuneration**||
|Refected under
Raising funds
Charitable activities
**UK Payroll**
Gross pay
Employer's National Insurance
Pension contributions
Permanent health and death in service benefts
Staff training, recruitment and sundry staff costs
**Non-UK Payroll**
Sudan - gross pay
Sudan - social security fund
Sudan - staff training, recruitment and medicals
South Sudan - gross pay
South Sudan - social security fund
South Sudan - Staff Training, recruitment and medicals
**Total Payroll**|**2024**
**£**
2023
£
**33,985**
31,618
**1,644,102**
1,645,914|
||**1,678,087**
1,677,532|
||**169,619**
165,348
**(638)**
7,487
**15,035**
14,157
**-**
-
**8,863**
3,649|
||**192,879**
**190,641**
**212,651**
226,472
**16,977**
35,617
**15,227**
19,822
**985,647**
957,917
**207,559**
238,727
**47,147**
8,337|
||**1,485,208**
**1,486,892**|
||**1,678,087**
**1,677,532**|
**42**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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 128.12(2023: 139.4). Staff are split across the activities of the charitable company as follows:
|Raising funds
Tertiary Education
Primary/Secondary Education
Support
Governance|**2024**
**UK**
**2024**
**Overseas**
2023
UK
2023
Overseas
**0.30**
**2.08**0.30
3.00
**1.05**
**11.58**0.80
17.58
**-**
**81.00**
-
78.92
**2.80**
**26.75**2.55
32.92
**0.35**
**2.25**0.35
3.00|
|---|---|
||**4.50**
**123.66**4.00
135.42|
Emoluments for the post of Chief Executive Officer were £71,895 for the year ended 31 December 2024 (2023: £68,632). No other employee earned more than £60,000 in 2024.
## **Key Management and Trustees**
Key Management remuneration was £82,014 (2023: £81,087). No Trustee received any remuneration in the period (2023: none). All employees, including the Chief Executive Officer, 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 3 Trustees (2023: 3). In 2024, the total of these expenses was £896 (2023: £7,287).
## **10 Related party transactions**
There are no related party transactions to disclose for 2024 (2023: none).
**43**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Notes to the Financial Statements**
## **11 Tangible fixed assets**
|**Cost**
Cost brought forward
Additions
Disposals
At 31 December 2024
**Depreciation**
Depreciation brought forward
Charge for year
Eliminated on disposal
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|Land &
buildings
£
Fixtures &
Fittings
£
Computer
Equipment
£
Motor
vehicles
£
**Total**
**£**
564,419
76,176
44,587
15,807
**700,989**
39,831
793
3,352
-
**43,976**
-
(2,165)
(1,869)
-
**(4,034)**|
|---|---|
||604,250
74,804
46,070
15,807
**740,931**|
||-
60,024
34,224
15,400
**109,648**
7,039
2,262
4,371
407
**14,079**
-
(433)
(1,705)
-
**(2,138)**|
||7,039
61,853
36,890
15,807
**121,589**|
|||
||597,211
12,951
9,180
-
**619,342**|
|||
||564,419
16,152
10,363
407
**591,341**|
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 have been constructed. HPCT also granted a further loan of £225k to support the office construction in Juba, which officially opened in October 2023, all of which had been fully received by end 2023. Relevant depreciation was applied from 1st January 2024.
## **12 Debtors**
|Income tax recoverable
Prepayments
UK Scholarship programme
Other debtors and accrued income
**Total debtors**|**2024**
**£**
2023
£
**11,973**
2,278
**41,901**
38,298
**73,582**
36,681
**1,138,236**
598,019|
|---|---|
||**1,265,692**
675,276|
**44**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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**|**2024**
**£**
2023
£
**57,965**
251,009
**88,285**
117,831
**102,375**
277,616
**167,580**
162,650
**842,650**
614,843|
||**1,258,855**
1,423,949|
|||
|**14 Loans**||
|Balance b/f 1 January 2024
Loans received
Loans repaid
Interest added
**Total creditors due more than one year**
**Split between:**
Creditor due within 1 year
Creditor due more than 1 year
**Total Balance c/f at 31 December 20234**|**2024**
**£**
2023
£
**225,000**
100,000
**-**
125,000
**(28,423)**
-
**-**
-|
||**196,577**
**225,000**|
||**2024**
**£**
2023
£
**28,423**
36,906
**168,154**
188,094|
||**196,577**
**225,000**|
In 2022, Hugh Pilkington Charitable Trust agreed to loan WTI £225k for the construction of offices in Juba. The total amount had been received by 31st December 2023. Loan & interest repayments began in 2024.
**45**
**Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 202** 43
## **Notes to the Financial Statements**
## **15a Analysis of net assets between funds (current year)**
|Tangible fxed assets
Long term loan
Net current assets / (liabilities)
**Net assets at 31 December 2024**|Unrestricted
£
Restricted
£
**Total funds**
**£**
619,342
-
**619,342**
(168,154)
-
**(168,154)**
242,068
**355,030**
**597,098**|
|---|---|
||**693,256**
**355,030**
**1,048,286**|
## **15b Analysis of net assets between funds (prior year)**
|Tangible fxed assets
Long term loan
Net current assets / (liabilities)
**Net assets at 31 December 2023**|Unrestricted
£
Restricted
£
**Total funds**
**£**
591,341
-
**591,341**
(188,094)
-
**(188,094)**
145,504
303,445
**448,949**|
|---|---|
||**548,751**
**303,445**
**852,196**|
**46**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Notes to the Financial Statements**
## **16a Movement in funds (current year)**
|**Operations in United Kingdom:**
HPCT
Margaret Dodson Bursary Fund
Hayward Legacy Fund
James Aryam Scholarships
Other Scholarships
Somaliland
Scholar contributions
Supported Places
Other
**Total United Kingdom**
**Operations in Sudan:**
Nile Projects
Gordon Memorial CTF
African Prisons Project
UNHCR
**Total Sudan**
**Operations in South Sudan:**
Scholarships
Samuel Hall
World Bank Staff Scholarships
ECW
Open Society Foundation
Friends of Ibba Girls’ School
GPE
Girls' Education South Sudan
Primary Teacher Training
UNICEF
WUSC
Other South Sudan
**Total South Sudan**
**Total restricted funds**
**Unrestricted funds**
**Total funds**|At 1 January
2024
£
Income and
gains
£
Expenditure &
losses
£
Transfers
£
**At 31**
**December**
**2024**
**£**
39,686
120,000
(151,287)
-
8,399
10,102
-
-
-
10,102
48,921
-
-
-
48,921
19,626
61,001
(73,137)
-
7,490
-
69,091
(35,611)
-
33,480
-
20,000
-
-
20,000
1,560
-
-
-
1,560
-
481,604
(481,604)
-
-
14,000
-
-
-
14,000|
|---|---|
||**133,895**
**751,696**
**(741,639)**
**-**
**143,952**|
||73,470
214,843
(233,025)
-
55,288
24,651
10,247
(10,247)
-
24,651
4,053
-
-
-
4,053
-
110,734
(111,941)
-
(1,207)|
||**102,174**
**335,824**
**(355,213)**
**-**
**82,785**|
||20,241
-
-
-
20,241
39,890
(38,300)
-
1,590
41,101
348
(4,502)
-
36,947
(524)
377,711
(450,265)
-
(73,078)
(168)
12,999
(16,560)
-
(3,729)
54,694
303,845
(331,544)
-
26,995
2
393,361
(491,474)
-
(98,111)
(2,476)
1,058,911
(930,360)
-
126,075
(18,325)
5,937
(7,057)
-
(19,445)
(32,187)
853,051
(710,688)
-
110,176
(367)
33,815
(38,180)
-
(4,732)
5,385
-
(21)
-
5,364|
||**67,376**
**3,079,868**
**(3,018,951)**
**-**
**128,293**|
||**303,445**
**4,167,388**
**(4,115,803)**
**-**
**355,030**
**548,751**
**1,066,947**
**(922,442)**
**-**
**693,256**|
||**852,196**
**5,234,355**
**(5,038,245)**
**-**
**1,048,286**|
**47**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Notes to the Financial Statements**
## **16b Movement in funds (prior year)**
|**Operations in United Kingdom:**
HPCT
Margaret Dodson 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
UNHCR
**Total Sudan**
**Operations in South Sudan:**
Scholarships
World Bank Staff Scholarships
ECW
Open Society Foundation
Friends of Ibba Girls’ School
GPE
Girls' Education South Sudan
Primary Teacher Training
UNICEF
WUSC
Other South Sudan
**Total South Sudan**
**Total restricted funds**
**Unrestricted funds**
**Total funds**|At 1 January
2023
£
Income and
gains
£
Expenditure &
losses
£
Transfers
£
**At 31**
**December**
**2023**
**£**
90,034
120,000
(170,348)
-
**39,686**
10,102
-
-
-
**10,102**
48,921
-
-
-
**48,921**
15,927
31,506
(27,807)
-
**19,626**
1,160
400
-
-
**1,560**
-
432,785
(432,785)
-
**-**
16,938
-
(2,938)
-
**14,000**|
|---|---|
||**183,082**
**584,691**
**(633,878)**
**-**
**133,895**|
||9,483
352,748
(288,761)
-
**73,470**
13,876
16,944
(6,169)
-
**24,651**
4,053
-
-
-
**4,053**
(1)
51,280
(51,279)
-
**-**|
||**27,411**
**420,972**
**(346,209)**
**-**
**102,174**|
||41,849
-
(21,608)
-
**20,241**
43,704
754
(3,357)
-
**41,101**
-
215,375
(215,899)
-
**(524)**
-
22,916
(23,084)
-
**(168)**
-
393,331
(338,637)
-
**54,694**
-
542,994
(542,992)
-
**2**
-
1,653,374
(1,655,850)
-
**(2,476)**
19,338
11,080
(48,743)
-
**(18,325)**
(355)
587,550
(619,382)
-
**(32,187)**
1
114,945
(115,313)
-
**(367)**
14,191
-
(8,806)
-
**5,385**|
||**118,728**
**3,542,319**
**(3,593,671)**
**-**
**67,376**|
||**329,221**
**4,547,982**
**(4,573,758)**
**-**
**303,445**
**541,376**
**1,058,233**
**(1,050,858)**
-
**548,751**|
||**870,597**
**5,606,215**
**(5,624,616)**
**-**
**852,196**|
**48**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Notes to the Financial Statements**
## **Purpose of restricted fund**
## **Operations in the United Kingdom:**
||(Hugh Pilkington Charitable Trust) is restricted to the**Postgraduate Programme**|
|---|---|
|**HPCT**|scholarships 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.|
|**Margaret Dodson**
**Bursary Fund**|supports the Postgraduate Programme|
|**Hayward Legacy**|supports education and English Language development in East and the Horn of|
|**Fund**|Africa|
|**James Aryam**|provides full tuition and maintenance scholarships for Sudanese and South|
|**Scholarships**|Sudanese scholars to study for Masters courses in Uganda.|
|**Other Scholarships**|provides full tuition and maintenance scholarship for a privately sponsored
undergraduate student|
|**Somaliland**|Provides English language training to Primary School Teachers in Somaliland|
|**Scholar**
**contributions**|supports the Postgraduate Programme|
|**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|
|**rations in Sudan:**||
||includes projects in the Blue and White Nile regions. This includes all projects in|
|**Nile Projects**|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 women's' prisons in Khartoum with the aim|
|**Project**|of establishing a training programme for women prisoners|
|**UNHCR**|supports tertiary scholarships for refugees (DAFI) and urban refugees (URTEP) at
universities in Sudan|
## **Operations in Sudan:**
**49**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **Notes to the Financial Statements**
## **Purpose of restricted fund**
## **Operations in South Sudan:**
|**tions in South Sudan:**||
|---|---|
|**Scholarships**|includes secondary and tertiary level scholarships in South Sudan, both in-
person and distance learning.|
|**Samuel Hall**|is the implementing partner for a community based assessment funded by
UNHCR|
|**World Bank Staff**|is funds held on behalf of the World Bank to manage education funding for|
|**Scholarships**|designated individuals.|
|**Education Cannot Wait**|is an Education in Emergency programme delivering various activities
including Early Childhood Development Education (ECDE), teacher training,
Parents Teachers Association (PTA) training, renovation of classrooms,|
||provision of teaching and learning materials and psycho-social support.|
||supports ethical leadership training for South Sudan’s educators and|
|**Open Society Foundation**|leaders, exploring leadership practice and empowering participants to|
||develop training programmes for others in their institutions or workplace.|
|**Friends of Ibba Girls’**
**School**|for the management of Ibba Girls’ Boarding School, South Sudan, on behalf
of the Ministry of General Education and Instruction and the Friends of Ibba
Girls’ School.|
|**GPE**|is a food response project to ensure school facilities are safe and prepared
for threats from confict or natural hazards. This includes improvements to
infrastructure, tree planting, establishing environmental clubs, and|
||supporting students who have missed lessons.|
||aims to increase access to primary and secondary education for girls and|
|**Girls' Education South**
**Sudan**|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.|
|**Primary Teacher Training**|provides scholarships to train female Primary School teachers at colleges
in Juba and Yambio|
||includes multiple projects, including a project to strengthen community|
||resilience in urban settings across 4 states of South Sudan, Continuous|
|**UNICEF**|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.|
|**Other South Sudan**|includes multiple small-scale WTI projects and initiatives.|
**50**
Windle Trust International (company no. 4285691) Accounts for the year ended 31 December 2024
## **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**|**2024**
**£**
2023
£
**196,090**
(18,401)
**14,079**
7,427
**(29,225)**
(24,741)
**(590,416)**
79,110
**(156,612)**
670,399|
|---|---|
||**(566,084)**
713,795|
## **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
**2024**
**£**
2023
£
**2024**
**£**
2023
£
**29,794**
20,738
**2,106**
3,230
**-**
-
**877**
3,535
**-**
-
**-**
-|
|---|---|
||**29,794**
20,738
**2,983**
6,765|
## **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.
**51**
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 2024** Published June 2025
**52**