THE MEASHAM FAMILY CHRISTIAN FOUNDATION
Trustees Annual Report - and Accounts, 2020 21
WellFound
WellFound is the working name of the Measham Family Christian Foundation. Charity number 1110434
The Measham Family Christian Foundation
Contents
| 1. Charity Information ................................................................................................................... 3 |
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| Aim, vision, mission and values .................................................................................................... 3 |
| Trustees: ....................................................................................................................................... 4 |
| Registered Address: ...................................................................................................................... 4 |
| Solicitors: ...................................................................................................................................... 4 |
| Auditors: ....................................................................................................................................... 4 |
| Bankers: ........................................................................................................................................ 4 |
| 2. Achievements and activities ..................................................................................................... 5 |
| Overview ....................................................................................................................................... 5 |
| Overall achievements for the year ............................................................................................... 5 |
| Response to COVID-19 .................................................................................................................. 6 |
| Our work in Guinea-Bissau ........................................................................................................... 7 |
| Our work in Sierra Leone .............................................................................................................. 9 |
| Stories from Africa ...................................................................................................................... 11 |
| Support work from the UK ......................................................................................................... 12 |
| Our friends, supporters, and volunteers .................................................................................... 12 |
| 3. Organisation and governance ................................................................................................. 12 |
| 4. Financial review ...................................................................................................................... 12 |
| 5. Aims and plans ........................................................................................................................ 14 |
| 6. Trustees' responsibilities in relation to the financial statements .......................................... 14 |
| 7. Independent Auditors' report for the year ended 31 March 2021 ........................................ 16 |
| 8. Statement of financial activities for the year ended 31 March 2021 ..................................... 20 |
| 9. Balance sheet as at 31 March 2021 ........................................................................................ 21 |
| 10. Notes to the financial statements for the year ended 31 March 2021 .............................. 22 |
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The Measham Family Christian Foundation
1. Charity Information
Aim, vision, mission and values
The Measham Family Christian Foundation is a Christian, charitable, non-governmental organisation which was registered on the 13th July 2005. It is governed by a Declaration of Trust made on 2nd February 2005.
The Measham Family Christian Foundation has the working name WellFound .
The Charity is registered under the Charities Act 2011, as Registered Charity Number 1110434.
The CHARITY’S AIM is to relieve poverty, hardship and distress all over the world, by such exclusive charitable means as the Trustees shall from time to time determine and in particular, but not by way of limitation, by the provision of water and sanitation, health and agricultural education. A secondary aim of the Charity is the advancement of the Christian religion.
The CHARITY’S VISION is a world where people of all nations, now and in future generations, have safe, clean drinking water, hygienic toilet facilities, the advancement of health and local sustainability with the aid of agricultural enrichment.
The CHARITY’S MISSION is to provide safe drinking water and hygienic sanitation facilities for communities in need regardless of their nationality, religious belief, race or gender. By working in partnership with local organisations and people, the Charity seeks to encourage and empower people to bring them out of poverty, independently and sustainably.
The CHARITY’S VALUES are:
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To follow the teaching and example of Jesus Christ
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To respond to the needs of all people irrespective of their religious belief, race or gender
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To guarantee that 100% of donations made to the Charity are used on projects and to ensure that administration is always funded separately
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To work with local partners and communities to achieve our vision
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To work accountably and transparently
Both capital and income may be used to achieve the Charity’s aim, vision and mission.
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Trustees:
Howard H. Measham. (Emeritus Chairman) David Horncastle. B.Sc. M.Sc. (Chairman) Gill Shaw. ABIPP AMPA Hayden H. Measham. Kate Horn. MA FRICS New trustees would be appointed and inducted by the existing trustees.
Registered Address:
Living Water House 309 Greenford Road Greenford Middlesex UB6 8RE
Solicitors:
B P Collins Collins House 32-38 Station Road Gerards Cross Buckinghamshire SL9 8EL
Auditors:
Critchleys Audit LLP Beaver House 23-38 Hythe Bridge Street Oxford. OX1 2EP
Bankers:
Barclays Bank PLC Hounslow and Southall Business Centre 210 High Street Hounslow Middlesex TW3 1DL CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
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2. Achievements and activities
Overview
WellFound is a small and effective development organisation on the frontline of economic development, operating in remote areas where there is limited or no intervention by other organisations.
We work in partnership with poverty-stricken, rural villages in Africa to help them transform. The partnerships result in access to clean water, safe sanitation facilities, hygiene training, market gardens and increased gender equality through the involvement of women in decision making and economic empowerment.
WellFound has developed expertise in community engagement and rural participation methods. Using these methods, we help communities to deliver sustainable projects to address poverty and poor health.
We continue to focus our work in Guinea Bissau and Sierra Leone (both in the bottom tier of the UN Human Development Index) where less than 30% of people in rural areas have access to clean water.
2020-21 has been a year of significant challenge as the COVID-19 pandemic seriously impacted both countries. We have worked hard to keep our staff safe and to protect those we are aiming to help. In addition to our normal work we ran COVID-19 rapid response programmes in both countries. This was an exceptionally busy year and we achieved significant outcomes which are summarised below.
Overall achievements for the year
Guinea Bissau
We have worked in 7 new villages and helped 5,608 people to improve their lives through the provision of 10 wells, 105 latrines, and 4 market gardens. 171 people were trained in agriculture and business skills, construction, and mechanical skills. 2,623 people participated in health promotion programmes. 356 people participated in equality workshops. 99 people became economically active. All these achievements surpassed our targets for the year.
We continued to support 21 further villages where we started work in previous years to ensure that they are confident to take ownership of the facilities they now enjoy and can look after them. WellFound's policy is to remain in partnership with villages for three years to ensure sustainability.
Sierra Leone
We have worked in 3 new villages and helped 2,955 people to improve their lives through the provision of 3 wells, 111 latrines, and 3 market gardens. 166 people were trained in agriculture and business skills, construction, and mechanical skills. 1,182 people participated in health promotion programmes. 150 people participated in equality workshops. 96 people became economically active. Once again we surpassed our targets for the year.
We continued to support 6 further villages where we started work in previous years.
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COVID-19 Rapid Response
In addition to our regular work summarised above, we also ran a COVID-19 Rapid Response programme to alleviate serious suffering caused by the pandemic. In total we supported 15,553 people through this programme: we built 1,094 new handwashing stations, renovated 24 health centres latrines and 13 health centres wells, supplied 6,312 people with emergency food packages, established 227 back gardens for growing vegetables, and provided 2,409 people with PPE.
Grand Total
By the end of March 2021, WellFound had helped a grand total of 133,507 people since the foundation of the charity in 2005.
Response to COVID-19
Our over-riding aim has been the safety of WellFound staff and the protection of the remote communities where we work. At the start of the pandemic we developed a standard operating procedure based on medical and professional advice. All staff were trained in safe practices, provided with PPE, and the training was repeated regularly. We are extremely pleased that none of our staff have been diagnosed with COVID, and no one in the villages were diagnosed.
Having assured the safety of all concerned, we have concentrated in two main areas:
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Relief of food shortages : the main impact of COVID-19 so far in remote communities has been to cause significant poverty and food shortages as travel has been very restricted, food has not been available at markets, markets have been inaccessible, and traditional sources of income have dried up. We have expanded our market garden programmes so that villagers at least have access to more locally grown produce, and we have also developed “back garden” farming where villagers can use the land around their houses for growing vegetables. In addition, in the areas which are worst affected, we have provided emergency food parcels carefully managed and targeted so we are confident they reach the people most in need.
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Education and training : we have also concentrated on educating villagers about COVID-19. There is a significant lack of knowledge and understanding. This training has included house-to-house visits, and village meetings. In both countries staff have worked in the national radio station to broadcast weekly educational programmes. (Broadcasting to shared solar-powered radio sets is the only form of media which can reach people in remote communities). Amongst the topics we have covered is the importance of hygiene and hand washing. This has been supplemented by the provision of “tippy-tap” handwashing stations with water and detergents, and training, particularly for children, in their use.
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Figure 1. Staff members Joao and Hertumisa broadcasting on Bissau radio
Figure 2. A tippy-tap in use.
Our response to COVID-19 will continue well into 2021-22 and probably beyond.
Our work in Guinea-Bissau
In addition to the COVID-19 rapid response work, during 2020-21 we worked in 7 new villages in remote and impoverished areas in Guinea-Bissau.
In each village we start with a needs assessment and a discussion with the whole village to make sure they are prepared to partner with WellFound and do their share of the work. The needs assessments typically find very poor sources of drinking water, often a long walk away from the village centre. Children regularly carry water for long distances back to the villages and as a result do not have time for school. The incidence of water-related disease is high, and many villagers are malnourished.
In each of these villages WellFound has provided a borehole with either a handpump or a solar powered pump feeding a reservoir tank and taps. Clean water is typically found at a depth of 2030m. The Government tests the water which we ensure complies with WHO drinking water standards.
We also run a CLTS (Community Led Total Sanitation) approach to sanitation. We engage the community at all levels to build their own latrines and wash facilities. They take full ownership of the location of the latrines and their construction.
We encourage the creation of a Women’s Group in each village, and a Village Management Committee to take ownership of the work.
The women's groups set up Market Gardens with our advice and support, and grow a variety of vegetables to improve their nutritional intake. Women increase their income through selling vegetables at market and “Village Saving Schemes” are in place with regular savings to address any maintenance issues with the facilities.
We train people in basic health and hygiene, and in construction of latrines and maintenance of wells. We are particularly pleased that those we train often go on to develop their own businesses and independent sources of income. We have worked closely with the West Africa Vocational School, Caritas Guinea Bissau, UNICEF and AIDA to deliver this training.
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We were pleased this year to work in partnership with the following funders for work in GuineaBissau:
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The UK Government through the UKAID programme.
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The UK Embassy in Dakar, who funded specific COVID relief work. We were delighted to welcome the UK Ambassador to Senegal and Guinea-Bissau who toured the work in the villages funded by the Embassy.
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The US Embassy in Dakar who funded work in three villages through the Ambassador’s Special Self-Help Programme.
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The British Association of Social Workers Development Fund who supported COVID-19 relief work in Guinea-Bissau.
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Individuals, organisations and churches worldwide who support WellFound through generous giving and prayer.
Figure 3. This is the village of Paili where the local management team decided to extend their water storage at their own cost and with their own effort having been training in construction skills by WellFound.
Figure 4. Emergency food distribution at a school in an area badly affected by food shortages.
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Figure 5. Visit by Victoria Billing, the UK Ambassador to Senegal and Guinea-Bissau.
Figure 6. WellFound arranged for trainee doctors from Bissau to visit the remote islands for COVID-19 prevention work.
Figure 7. With the help of the US Ambassador’s Special Self-Help Programme and in partnership with local communities, WellFound built three wells in remote Guinea-Bissau.
Our work in Sierra Leone
This has been the second full year of operation in Sierra Leone and we have learnt and achieved much. Our objective is to replicate the successful model for community engagement and sustainability we have seen in Guinea-Bissau, and we are pleased with the results. We share experiences between the two countries so that both benefit from lessons learnt.
During 2019-20 we worked in three new villages in remote and impoverished areas in Moyamba District, Sierra Leone.
We were pleased this year to work in partnership with the following funders for work in Sierra Leone:
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The UK Government through the UKAID programme.
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The staff-led Corporate Social Responsibility team from the Gulf International Bank (UK) who are sponsoring the village of Chokolor.
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The charity Action4Schools, based in Gibraltar, with whom we collaborate in villages in Sierra Leone.
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Individuals, organisations and churches worldwide who support WellFound through generous giving and prayer.
Figure 8. A successful collaboration with Action4Schools, part of a wider programme of joint work.
Figure 9. Produce from a market garden for sale.
Figure 10. Constructing the support for a water tank fed by a solar well.
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Stories from Africa
As well as objective measures of our progress, we are delighted to hear stories about how life has been improved. Here is one typical case study from the village of Bandajuma in Sierra Leone.
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Figure 11. The original water source in Bandajuma,
about 1 mile from the village.
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Figure 12. The new well in the
village centre.
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Ishmatu Sesay of Bandajuma said before the well was built her husband would come home at night after fishing and “ I had to travel about a mile during the night to fetch water to prepare the fish, but now I can access water nearby at any time which has reduced the risk I used to take. ”
35 years old Safiatu Will, a mother of five, added “ It was a dream we thought would never come true. There was absolutely no hope that I would one day drink clean water in this community as this was impossible for us to make happen on our own—unless a miracle happened .”
The villagers had been small-scale subsistence farmers but did not view farming as a source of economic benefit. WellFound encouraged an all-women market garden team which is now delivering positive social and economic outcomes. The women have established micro saving schemes and social funds. Each participant deposits 5,000 Leones into the market garden micro-saving scheme every two weeks and 500 Leones into the social fund.
These savings have already been used to buy more seeds, and the social fund provide small scale loans to other residents to start small businesses. The women are demonstrating social solidarity with shared interests and common goals.
Figure 13. Women administering the savings scheme.
Andrew Mustapha, WellFound’s project manager in Sierra Leone, said “ The women consider their participation in the market garden scheme as a means to widen economic opportunities and empowerment. And men’s perceptions of gender equality have changed. This was demonstrated when men accepted sharing household responsibilities, which is highly unusual in this culture .”
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Support work from the UK
The small team based in the UK office in Greenford, London is an integral part of WellFound's work. The team provides project management support, explores and develops partnerships, organises events and raises funds for the work in Africa. A dedicated team of volunteers and supporters of WellFound have been instrumental in promoting the work of WellFound through social media channels and new fund-raising platforms such as GlobalGiving and DonorSee.
Our friends, supporters, and volunteers
Particular thanks are due to everyone who supports WellFound through their interest, prayers and financial support.
3. Organisation and governance
The Trustees of the Charity during the period April 2020 – March 2021 are listed in the Administrative Information provided on page 4 of this document.
The Trustees met ten times throughout the period covered by this annual report to discuss project proposals and to review the on-going work of the Charity. The Trustees act to guide WellFound towards meeting our mission and aims, and to ensure tight financial control.
Public benefit: The trustees have complied with the duty within Section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.
At each meeting the trustees consider the risks facing the charity. The main risks discussed this year have been
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safeguarding and working with vulnerable people . We have continued to train staff in Sierra Leone and Guinea-Bissau.
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health and safety , and particularly mitigating the impact of COVID-19 which has been a major item.
During the year the scope and structure of our organisation in the UK has remained stable. Our full-time CEO Dr Antony Kingsley continues to lead the whole operation and implement our strategic objectives. Dr Kingsley is supported by a full time International Programme Officer, Steven Bratten, and a part-time Partnerships and Funding Officer, Ros Spearing, and by a range of, volunteers and interns who cover fundraising; and social media. Joao Le and Andrew Mustapha have led the teams in Guinea-Bissau and Sierra Leone respectively.
Our thanks are due to all the WellFound staff and volunteers who work hard to support villagers in Africa in line with the mission and values of the charity.
4. Financial review
Since the establishment of the Foundation, all administration and fund-raising expenses of WellFound in the UK have been met by income from the Foundation’s property rental income. The period of this report, April 2020 to March 2021, was no exception. The property portfolio continued to generate a stable income source this reporting year in line with objectives which are to rent the properties out at market rates and to minimise voids.
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This allows us to commit to donors and grant bodies that 100% of their money will go towards work in Africa with no deduction for administration in the UK or fundraising. This is a very important commitment for us, and we also believe this arrangement makes WellFound into a much more stable and long-term charity. It allows us to employ and retain skilled people, and we believe this shows in the quality of the work we achieve in Africa as assessed by the two UK Aid reviews mentioned above.
We use the funds which are given to us specifically to ensure the sustainability of the work: we ensure that we remain in close contact with villages where we work for three years; we invest in very regular monitoring visits to ensure that the villagers are owning and maintaining their new facilities; we invest in training and health programmes. Also, where possible, we independently evaluate the results. Through this extra investment we believe we make the most of the generous grants we receive by ensuring sustainability.
A copy of the Charity’s audited accounts is available at the end of this Annual Report.
As of 31[st] March 2021, the charity’s free reserves (unrestricted funds not represented by fixed assets) were £112,343 (2020: £110,094)). The charity has a reserves policy of £70,000 to enable the charity to continue its operations.
During the year we received several legacies, gifts from individuals, and donations from other charitable trusts. We are grateful for these, and we reaffirm our commitment that 100% of this money supports work in Africa. The grants, gifts, donations and donations-in-kind have included the following:
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Final year of a three year grant from UK Aid of £66,366 (total £248,883) for Guinea-Bissau;
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Final year of a three year grant from UK Aid of £58,563 (total £201,188) for Sierra Leone;
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COVID-19 Rapid response grant from UK Aid of £44,995 for Guinea-Bissau;
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COVID-19 Rapid response grant from UK Aid of £44,850 for Sierra Leone;
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Grant of £8,000 from the UK Embassy in Dakar;
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Grant of $4,172 from the US Embassy in Dakar as part of the Ambassador’s Special SelfHelp Programme with a further $4,172 to come in 2021/22;
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Donation of £1,200 from the British Association of Social Workers Development Fund for COVID relief work;
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Donation of £1,000 from the Grace Trust for work in Africa;
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Donations of £6,019 from the Gulf Internation Bank (UK);
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Grant of £10,000 from The Waterloo Foundation for work in Guinea-Bissau;
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Donation-in-kind equivalent to $10,000 from Action4Schools, a Gibraltar-based charity, to build two wells in Sierra Leone.
We would also like to thank all those who have raised funds for WellFound during the year, and once again our 100% commitment applies to all these fundraising activities. Every penny helps and is spent alongside the grants mentioned above to bring help to Guinea-Bissau and Sierra Leone. We would particularly like to thank
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Supporters and Friends who supported our 2020 Big Give Christmas Challenge appeal which raised £16,137,
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Our long term supporters who give regularly and faithfully,
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Members of Seer Green Baptist Church and other churches who continue to support us.
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5. Aims and plans
The Trustees are committed to expanding the Charity’s activities based on our vision, aims and Christian values.
We will continue to support each village where we have worked for three years to ensure that the facilities are fully owned by the villagers, and so we can have confidence the work will have long term value.
We intend to continue the work of WellFound in both countries where we are present.
We continue to approach other Trusts and potential donors for funding, based on our successful track record. In coming years WellFound aims to extend our work to tackle the impact of climate change in the communities where we work and to address the impact of malnutrition particularly among children and mothers.
Three trends are relevant to WellFound’s future strategy:
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We are noticing the impact of climate change on our work. Previously reliable water supplies are becoming less reliable. The rainy seasons are becoming longer, heavier and more erratic. Deforestation in several areas is severely affecting the water table. We are starting to include education on how to mitigate the effects of climate change in our work with villagers, and we see this as a very important strand of work for the future.
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We have been very encouraged to see our work on water provision and market gardens is leading to improved gender equality, with better treatment of women and girls and more opportunities for them. We intend to make this an even more important theme for the future.
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Many potential funding organisations are reviewing their funding strategies, particularly in the light of the impact of COVID-19. We are fortunate to have a diverse funding base already but intend to diversify further in the coming year. The UKAID programme, which has supported work in Guinea-Bissau for six years and Sierra Leone for three, has come to an end. We would like to thank the UK Government for their generous support during this time.
6. Trustees' responsibilities in relation to the financial statements
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
David Horncastle, Trustee. 25[th] October 2021
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7. Independent Auditors' report for the year ended 31 March 2021
Independent Auditor’s Report to the Trustees of The Measham Family Christian Foundation
Opinion
We have audited the financial statements of The Measham Family Christian Foundation (the “Charity”) for the year ended 31 March 2021, which comprise the Statement of Financial Activities, Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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:
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give a true and fair view of the state of the Charity’s affairs as at 31 March 2021 and of its income and expenditure for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
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have been prepared in accordance with the requirements of the Charities Act 2011.
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 Charity 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 the Charity’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trsutees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s
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report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:
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sufficient accounting records have not been kept;
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the financial statements are not in agreement with the accounting records and returns; or
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we have not obtained all the information and explanations necessary for the purposes of our audit.
Responsibilities of the trustees
As explained more fully in the trustees’ responsibilities statement set out on page 14, the trustees 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 they 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 Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
We have been appointed as auditor under Section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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.
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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 is detailed below:
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the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
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we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our knowledge and experience of the client’s business sector;
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we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity;
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we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and
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identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
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making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
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considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
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performed analytical procedures to identify any unusual or unexpected relationships;
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tested journal entries to identify unusual transactions;
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assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
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investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
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agreeing financial statement disclosures to underlying supporting documentation;
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reading the minutes of meetings of those charged with governance;
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enquiring of management as to actual and potential litigation and claims; and
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reviewing terms of grant agreements
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located 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 Charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the Charity’s trustees 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 Charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Critchleys Audit LLP Oxford Statutory Auditors
Date: 26 October 2021
Critchleys Audit LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
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8. Statement of financial activities for the year ended 31 March 2021
| Note Unrestricted Funds Restricted Funds Endowment Funds £ £ Income from: Investments (properties) 2 135,694 - - Grants – UKAID - 214,729 - Other donations & legacies 3 57,374 14,009 - Interest 89 - - COVID local authority grant 10,000 - - Events (including associated donations) 3 - - - Total income 203,157 228,738 - Expenditure on: Raising funds Property rental agent fees 1,417 - - Property expenses 36,316 - - Wages (fundraising) 5 9,266 - - Event costs 300 - - 2 47,299 - - Charitable activities - Wellfound Charitable projects: 3 Guinea Bissau 4,5 45,471 145,060 - Sierra Leone 4,5 31,399 100,569 - UK administration 2 UK Wages on admin 5 46,942 - - UK Support costs 6 32,463 - - 156,275 245,629 - Total expenditure 203,574 245,629 - (Expenditure) before investment gains (417) (16,891) - Gains on investment assets 8 - - - Net (expenditure) (417) (16,891) - Funds brought forward 123,425 _198,534 1,685,000 Funds carried forward 123,008 181,643 1,685,000 |
Total 2021 £ 135,694 214,729 71,383 89 10,000 - 431,895 1,417 36,316 9,266 300 47,299 190,531 131,968 46,942 32,463 401,904 449,203 (17,308) - (17,308) 2,006,959 1,989,651 |
Total 2020 £ 136,300 150,483 45,195 295 - 9,008 341,281 2,109 26,022 4,416 3,396 35,943 149,629 90,725 45,503 39,376 325,233 361,176 (19,895) - (19,895) 2,026,854 2,006,959 |
|---|---|---|
Our commitment that 100% of donations are used on projects is very important to us. Note 3 explains how we have done this year against this commitment.
In 2020, £190,798 of the total income was unrestricted and £150,483 was restricted. £168,750 of
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The Measham Family Christian Foundation
9. Balance sheet as at 31 March 2021
| Note | 2021 | 2021 | 2020 | ||
|---|---|---|---|---|---|
| £ | £ | £ | £ £ |
||
| FIXED ASSETS | |||||
| Tangible assets | 7 | 10,665 | 13,331 | ||
| Investments – investment properties | 8 | 1,685,000 | 1,685,000 | ||
| 1,695,665 | 1,698,331 | ||||
| CURRENT ASSETS | |||||
| Debtors | 9 | 108,379 | 59,563 | 59,563 | |
| Cash at bank and in hand | 249,801 | 303,255 | |||
| 358,180 | 362,818 | 362,818 | |||
| CREDITORS: | |||||
| Amounts falling due within one year | 10 | (64,194) | (54,190) | ||
| NET CURRENT ASSETS | 293,986 | 308,628 | |||
| NET ASSETS | 1,989,651 | 2,006,959 | |||
| FUNDS | |||||
| Endowment | 11 | 1,685,000 | 1,685,000 | ||
| Restricted | 12 | 181,643 | 198,534 | ||
| Unrestricted: | |||||
| General funds | 123,008 | 123,425 | |||
| TOTAL FUNDS | 1,989,651 | 2,006,959 |
These financial statements were approved and authorised for issue by the Trustees on 25[th] October 2021
David Horncastle (Trustee)
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The Measham Family Christian Foundation
10. Notes to the financial statements for the year ended 31 March 2021
1. CHARITY INFORMATION AND ACCOUNTING POLICIES
The Measham Family Christian Foundation is a UK unincorporated charity with its office at Living Water House, 309 Greenford Road, Greenford, Middlesex, UB6 8RE.
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)”, FRS 102 and the Charities Act 2011.
The Measham Family Christian Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value (except for investments).
a) Income
All income is included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
b) Expenditure
All expenditure is accounted for on an accruals basis and includes any irrecoverable VAT.
c)
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Fixture, fittings and equipment: 20% reducing balance basis
Fixed assets for use in Africa are charged to expenses in the year in which they are purchased.
d)
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund as set out in the notes to the financial statements.
Permanent endowment funds are where the donor has specified that the income, but not the capital, may be used for charitable purposes.
e) Investment Income
Income from investments is accounted for on an accruals basis.
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The Measham Family Christian Foundation
f) Investment properties
Investment properties are included at market valuation, on the Trustees best estimate thereof. Any changes in valuation are reflected in the statement of financial activities.
g) Foreign currencies
Transactions in foreign currencies are recorded at the exchange rate of the date of the transaction. Monetary assets and liabilities are converted into sterling at the year-end exchange rate and any differences are taken to the Statement of Financial Activities purposes.
h) Going concern
The accounts have been prepared on a going concern basis, no material uncertainties have been identified.
2. UTILISATION OF INVESTMENT INCOME (PROPERTIES)
| From owned properties From leased properties (309A/B Greenford Road) |
2021 £ 111,694 24,000 135,694 |
2020 £ 113,300 22,000 136,300 |
|---|---|---|
This income is spent on administration and fundraising in the UK. This includes: expenditure on raising funds; coordination of volunteers and interns; running the UK office; the proportion of our CEO's time spent supervising and running the UK office; and the proportion of our project monitoring officer's time spent on administration of the UK office.)
3. UTILISATION OF DONATIONS AND EVENTS INCOME
WellFound guarantees that 100% of donations made to the charity are used on projects and that administration is always funded separately. This year we received £57,374 as unrestricted donations and legacies, and £nil from events.
Our project expenditure includes: project materials and construction costs; travel by our staff to visit villages in Guinea-Bissau and Sierra Leone; training of villagers in well maintenance and agriculture; partner costs in Guinea-Bissau; costs of the office in GuineaBissau and wages of staff employed in Guinea-Bissau; and the proportion of our CEO's time (2 days each week) and our UK based project monitoring officer (4 days each week) which is spent on direct supervision of work in Guinea-Bissau and Sierra Leone.
Our total unrestricted project expenditure in all these categories was £76,870 demonstrating that all of the donations have been used on projects.
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The Measham Family Christian Foundation
4. WELLFOUND IN SIERRA LEONE AND GUINEA BISSAU
WellFound operates as a separate company limited by guarantee in Sierra Leone. WellFound (Sierra Leone) was incorporated and registered in Freetown on 7[th] November 2018, registration number SL071118WELLF04367. The three directors of WellFound (Sierra Leone) are Howard Measham, David Horncastle and Gill Shaw who are also trustees of the Measham Family Christian Foundation.
WellFound operates as a separate charity in Guinea-Bissau. WellFound (Guinea-Bissau) was registered in Bissau on 30th January 2014. Howard Measham is the trustee of WellFound (GuineaBissau) and he is also trustee of the Measham Family Christian Foundation.
5. STAFF COSTS
UK Wages and Salaries Pension (defined contribution) National Insurance Overseas (charitable projects) Guinea Bissau staff costs Sierra Leone staff costs |
2021 £ 92,759 5,930 5,244 103,933 29,478 20,365 153,776 |
2020 £ 86.214 5,146 5.861 97,221 23,848 18,389 139,458 |
|---|---|---|
The average number of UK employees was 3 (2020: 3)
No employees had remuneration in excess of £60,000 (2020: None).
Key management remuneration (including employers’ national insurance and pension costs) totalled £70,022 (2020 £67,355)
The total UK staff costs are allocated in the Statement of Financial Activities as follows:
Fundraising UK administration Management of charitable projects TOTAL |
2021 £ 9,266 46,942 47,725 103,933 |
2020 £ 4,416 45,503 47,302 97,221 |
|---|---|---|
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The Measham Family Christian Foundation
6. UK SUPPORT COSTS
| 2021 £ Rent 3,000 Office expenses 5,713 Heat, light & water 3,024 Travel 41 Office repairs 403 Legal and professional fees 5,953 Exchange (gains)/losses 7,306 Bank charges 337 Advertising - Depreciation 2,666 Governance costs: Auditors’ remuneration 4,020 32,463 7. TANGIBLE FIXED ASSETS Fixtures, Fittings & Equipment Investment Property Fittings £ £ Cost At 1 April 2020 115,717 9,105 Additions - - At 31 March 2021 115,717 9,105 Depreciation At 1 April 2020 103,362 8,129 Charge for the year 2,471 195 At 31 March 2021 105,833 8,324 Net book value At 31 March 2021 9,884 781 At 31 March 2020 12,355 976 8. INVESTMENT PROPERTIES 2021 £ At 1 April 2020 1,685,000 Net gain on revaluation - At 31 March 2021 1,685,000 |
2020 £ 3,000 6,601 3,264 771 6,590 8,384 2,697 329 337 3,332 4,080 39,385 Total £ 124,822 - 124,822 111,491 2,666 114,157 10,665 13,331 2020 £ 1,685,000 - 1,685,000 |
|---|---|
Investment properties were valued by Daniel Estate Agents in August 2015. In the opinion of the trustees there has been no significant change in value since then.
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The Measham Family Christian Foundation
9. DEBTORS
| Trade debtors Prepayments Grants receivable Other debtors REDITORS Trade creditors Other tax and social security Rent deposits Accruals |
2021 £ 1,423 2,271 100,939 3,746 108,379 2021 £ 54,759 2,199 2,300 4,936 64,194 |
2020 £ 483 2,916 46,969 9,195 59,563 2020 £ 44,705 1,446 2,300 5,739 54,190 |
|---|---|---|
10. CREDITORS
11. ENDOWMENT FUNDS
| Permanent endowment | At 1 April 2020 Revaluation gains At 31 March 2021 £ £ £ 1,685,000 - 1,685,000 |
|---|---|
This a fund which represents the value of the charity’s investments, the income from which is to be used to fund the charity’s activities. There was no movement on this fund in the year ended 31 March 2020.
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The Measham Family Christian Foundation
12. RESTRICTED FUNDS
| Current year At 1 April 2020 £ UKAID – Guinea Bissau - UKAID – Sierra Leone - Autonomous Research Trust – Guinea Bissau 188,838 Waterloo Foundation - Other - Transport 9,696 198,534 Previous year At 1 April 2019 £ UKAID – Guinea Bissau - UKAID – Sierra Leone - Autonomous Research Trust – Guinea Bissau 194,838 Transport 9,696 204,534 |
Income Expenditure £ £ 114,160 (114,160) 100,569 (100,569) - (30,000) 10,000 - 4,009 (900) - - 228,738 (245,629) Income Expenditure £ £ 80,709 (80,709) 69,774 (69,774) - (6,000) - - 150,483 (156,483) |
At 31 March 2021 £ - - - 158,838 10,000 3,109 9,696 181,643 At 31 March 2020 £ - - - 188,838 9,696 198,534 |
|---|---|---|
Transport is to purchase transport equipment in Guinea Bissau and Sierra Leone. Autonomous Research Trust and Watreloo Foundation is restricted to work in Guinea Bissau.
13. ANALYSIS OF NET ASSET BY FUND
| NALYSIS OF NET ASSET BY FUND | ||
|---|---|---|
| Endowment £ 2021 Fixed Assets 1,685,000 Net current assets - 1,685,000 2020 Fixed Assets 1,685,000 Net current assets - 1,685,000 |
Restricted Unrestricted £ £ - 10,665 181,643 112,343 181,643 123,008 - 13,331 198,534 110,094 198,534 123,425 |
Total £ 1,695,665 293,986 1,989,651 1,698,331 308,628 2,006,959 |
14. TRUSTEES’ REMUNERATION AND EXPENSES
No trustees received any remuneration or other benefits in the year (2020: Nil). Travel and subsistence expenses totalling £nil (2020: £758) were reimbursed to nil (2020: 1) trustee during the year.
15. RELATED PARTY TRANSACTIONS
Total donations of £4,119 (2020: £5,610) were received from trustees and other related parties during the year. Howard Measham (Trustee) receives rent of £3,000 (2020: £3,000) from the charity.
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