2021-03-31-accounts - The Richard Feilden Foundation: Education, Architecture, Africa

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CHARITY REGISTRATION NUMBER: 1113216

The Richard Feilden Foundation Unaudited Financial Statements 31 March 2021

Mrs Sue Carter FCA DChA Independent Examiner Make Your Figures Count Limited Chartered accountants 17 Clan House Sydney Road Bath BA2 6NS

The Richard Feilden Foundation

Financial Statements

Year ended 31 March 2021

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	5
Statement of financial activities	6
Statement of financial position	7
Notes to the financial statements	8

The Richard Feilden Foundation

Trustees' Annual Report

Year ended 31 March 2021

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.

Reference and administrative details

Registered charity name	The Richard Feilden Foundation
Charity registration number	1113216
Principal office	Bath Brewery
	Toll Bridge Road
	Bath
	BA1 7DE
The trustees
	Prof Peter Clegg
	Patricia Feilden
	Tim Joss
	James Wetz
	Neil Harvey
	Rachel Sayers
	Mike Kironde
Independent examiner	Mrs Sue Carter FCA DChA
	Make Your Figures Count Limited
	17 Clan House
	Sydney Road
	Bath
	BA2 6NS

Structure, governance and management

Governing document

The Foundation was established in 2005 and became registered with the Charity Commission in England and Wales on March 2006. It Is governed by a Trust Deed dated 3 March 2006.

Trustees

The Trust Deed provides for a minimum of three trustees. The trustees review the skills and experience base of the board to .ensure it reflect the needs of the organisation. The trustees are aware of the need for induction of its board into the role of trustees and take advice to support any new members of the board in relation to their duties and responsibilities.

All relevant documentation is made available to trustees including details of resources, the financial position as set out in the accounts and information about future plans and strategic developments for the Foundation.

The administration of the Foundation is supported through the role of secretary. This role is currently filled by Alice Laws.

The Richard Feilden Foundation

Trustees' Annual Report (continued)

Year ended 31 March 2021

Structure, governance and management (continued)

Risk Management policy

The trustees have a risk management policy which recognises their responsibility for management and control of the Foundation, addresses the various risks which they assess the charity faces and is informed by guidance prepared by the Charity Commission.

In particular, the Foundation has produced a volunteer's guide designed to alert all visitors to Uganda to the risks that might arise there that they would be unfamiliar with in the UK. All volunteers who go to help with construction work are required to undertake a risk analysis of the project they are working on and as far as possible raise awareness of the risks that are associated with construction activities.

Public Benefit

The Trustees have reviewed the Charity Commission's guidance on the requirement to report on public benefit. They are satisfied that the work of the Foundation, as described below, accords with its stated objects and provides tangible public benefit to an appropriate section of those who reside within the Foundation's area of benefit; they believe that the criteria used to assess those who may benefit are not unreasonably restrictive.

Objects and activities

Objects

The Richard Feilden Foundation was set up in memory of Richard Feilden - an indefatigable 'can do' architect and champion of the right of all to education. Africa inspired him and let fly his passionate desire to share skills in order to make the world a better place.

The Foundation works in his name and in his inspiration - its objects are:

The advancement of education of the African people, primarily children and young people, in particular but not exclusively by:

providing financial assistance, educational equipment and materials to schools and other educational establishments as the trustees think fit.
assisting meeting the construction costs of schools and other educational establishments, providing professional architectural advice and practical assistance for such constructions.
to develop the capacity and skills of the socially and economically disadvantaged communities of Africa in such a way that they are better able to identify and help meet their needs and to participate more fully in society.
supporting other charitable organisations with similar objects to (1), (2) and (3) above.

Mission Statement

Supporting communities in Africa to express the educational aspirations they have for their people and to help with meeting those needs through the promotion of the design and construction of good, effective schools and other educational projects and settings which would foster exemplary teacher/pupil relationships; and throughout the process working closely with those local communities, and acknowledging and promoting local expertise and technologies.

The provision of opportunity for young architects to engage in projects which give them direct experience of working alongside other young people in Africa.

The Richard Feilden Foundation

Trustees' Annual Report (continued)

Year ended 31 March 2021

Objects and activities (continued)

Our Mandate

The Feilden Foundation seeks to use its resources to empower communities by aiming to improve both the educational infrastructure, and the teaching and learning opportunities that are available for children and young people in East Africa, that will serve as exemplar models of practice to others. We are the UK's only charitable foundation focusing in Education and Architecture in East Africa.

We believe in supporting communities in East Africa to express the educational aspirations they have for their people and to help with meeting those needs through the promotion of the design and construction of sustainable, effective schools and other educational projects and settings which would nurture exemplary teacher/pupil relationships. Throughout our processes we work closely with those local communities by acknowledging and promoting local expertise and technologies which shape each project.

More than ever, we believe we must consider the importance of our built environment with regard to material choices, durability, manufacture and embodied energy particularly given the enormous growth and correlating construction that is happening to meet demands of our global population. As a charity linked to both spheres of education and built environment, we believe we are in a privileged position to be facilitating sustainable progression on construction practice, innovation and thinking.

In our 15 years of operation we have focused our work mostly in Uganda, but also have projects in Burundi, Rwanda and Malawi. We deliver our services by partnering with like-minded organisations and individuals who share our values and aspirations to collaborate on projects. We use our network of professionals, with expertise of the built environment and education sectors to provide skills and transfer knowledge to enhance educational infrastructure. This includes the pro-bono design of buildings, technical and design advice; and modest contributions towards supporting educational communities (particularly those who champion ‘Active Teaching and Learning’ objectives). We are not a grant-making or donor organisation.

Achievements and performance

Achievements during the year

The Foundation maintained the appointment of the Technical Field Officer, Paul Kimera, who is based in Kampala, Uganda. Paul assists with the local day to day running and administration of the charity, in addition to providing specialist input and advice on various projects particularly from a WASH perspective.
During this financial year, the Foundation received a significant donation from the Ian & Clare Mattioli Charitable Trust.
The Outdoor Educational tool kit was launched online at the Foundation website.
The Foundation have been providing a volunteer design service to design a small building in in Zanzibar to be built using local skills and ecobricks.
Over the year the Foundation has continued to fund the Community of Practice work in Uganda.
Due to the Covid-19 Pandemic, it was not possible to launch or celebrate of the Manifesto for Climate Responsive Design so instead it was launched online at the Commonwealth Architects Association. There was also a separate Climate Responsive Design online event held with FCBStudios which discussed themes in the manifesto in March 2021.
In September 2020, the Foundation sent 100 temperature guns to Uganda to help with the reopening schools during the Covid19 Pandemic.
During the financial year the Foundation launched a new website.

The Richard Feilden Foundation

Trustees' Annual Report (continued)

Year ended 31 March 2021

Financial review

Results for the year

The Foundation received a generous donation of £25,000 from the Ian and Clare Mattioli Charitable Trust. This donation, together with other smaller donations and Gift Aid reclaimable, meant that total income amounted to £32,423 (2019/20 £31,105). Total expenditure in the year amounted to £13,550 (2019/20 £26,100). The reduction in expenditure reflected the restrictions on the charity's operations in Uganda because of the COVID-19 pandemic.

As a result of the reduction in charitable activities there was net income of £18,878 (2019/20 £5,005 net expenditure). At the year-end, total fund balances amounted to £32,132 of which £689 was restricted (2019/20 £13,254 of which £174 was restricted).

Reserves policy

The ability of the Foundation to fulfil its objectives is usually dependent upon the receipt of financial contributions from Feilden Clegg Bradley Studios LLP, an entity of which Peter Clegg & Rachel Sayers are members. The Foundation utilises the donations which it received from FCBS LLP to fund its day to day running costs and the trustees aim to retain the equivalent of approximately three months running costs in reserves.

At the end of the financial year, the higher level of reserves is reflected in a good positive cash balance which has enabled the Foundation since the year end to support Ugandan schools as they try to re open safely as lockdown restrictions ease.

Plans for future periods

The Foundation plan to issue their annual newsletter to update parties on the recent achievements.
The Foundation will continue to support the Bujumbura project for New Generation with professional voluntary design expertise.
The Foundation will continue to support the Rubengera Technical Secondary School with professional voluntary design expertise revisiting the masterplan and design the boys' dormitory using the lessons learnt from the girls' dormitory.
The Foundation will continue to support the Ankafara Field Research Station in Madagascar with professional voluntary design expertise finalising phase 2 construction drawings.
The Foundation will continue to support the Community of Practice project in Uganda in the following ways:
Washalot Project is working with 11 of the Community of Practice Schools to provide them with clean filtered water supplies. An evaluation will take place assessing the impact of the scheme.
There is potential to set up a similar scheme with Trustee Mike Kironde's schools in Kampala.
The Foundation will be producing a new updated Ugandan Schools Design Guide.

The trustees' annual report was approved on 10 December 2021 and signed on behalf of the board of trustees by:

Prof Peter Clegg Trustee

The Richard Feilden Foundation

Independent Examiner's Report to the Trustees of The Richard Feilden Foundation

Year ended 31 March 2021

I report to the trustees on my examination of the financial statements of The Richard Feilden Foundation ('the charity') for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mrs Sue Carter FCA DChA Independent Examiner

Make Your Figures Count Limited 17 Clan House Sydney Road Bath BA2 6NS

15 December 2021

The Richard Feilden Foundation

Statement of Financial Activities

Year ended 31 March 2021

			2021		2020
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations	4	28,063	4,360	32,423	31,097
Investment income	5	5	–	5	8
		`───────`	`──────`	`───────`	`───────`
Total income		28,068	4,360	32,428	31,105
		`═══════`	`══════`	`═══════`	`═══════`
Expenditure
Expenditure on charitable activities	6,7	9,615	3,935	13,550	26,100
		`───────`	`──────`	`───────`	`───────`
Total expenditure		9,615	3,935	13,550	26,100
		`═══════`	`══════`	`═══════`	`═══════`
		`───────`	`──────`	`───────`	`───────`
Net income		18,453	425	18,878	5,005
		`═══════`	`══════`	`═══════`	`═══════`
Transfers between funds		(90)	90	–	–
		`───────`	`──────`	`───────`	`───────`
Net movement in funds		18,363	515	18,878	5,005
Reconciliation of funds
Total funds brought forward		13,080	174	13,254	8,249
		`───────`	`──────`	`───────`	`───────`
Total funds carried forward		31,443 `═══════`	689 `══════`	32,132 `═══════`	13,254 `═══════`

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 13 form part of these financial statements.

The Richard Feilden Foundation

Statement of Financial Position

31 March 2021

		2021	2020
	Note	£	£
Current assets
Debtors	11	33	1,035
Cash at bank and in hand		33,084	13,619
		`───────`	`───────`
		33,117	14,654
Creditors: amounts falling due within one year	12	985	1,400
		`───────`	`───────`
Net current assets		32,132	13,254
		`───────`	`───────`
Total assets less current liabilities		32,132	13,254
		`───────`	`───────`
Net assets		32,132	13,254
		`═══════`	`═══════`
Funds of the charity
Restricted funds		689	174
Unrestricted funds		31,443	13,080
		`───────`	`───────`
Total charity funds	13	32,132	13,254
		`═══════`	`═══════`

These financial statements were approved by the board of trustees and authorised for issue on 10 December 2021 and are signed on behalf of the board by:

Prof Peter Clegg Trustee

The notes on pages 8 to 13 form part of these financial statements.

The Richard Feilden Foundation

Notes to the Financial Statements

Year ended 31 March 2021

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Bath Brewery, Toll Bridge Road, Bath, BA1 7DE.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Going concern

As explained in the Trustees' Report, the trustees are aware of the potential impact of Covid-19 on the charity's main source of income but the pandemic has curtailed visits to projects in Africa so reducing costs significantly. The trustees will continue to monitor carefully the risks identified in relation to the COVID pandemic but consider that there are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102 and advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the charity. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no critical judgements or estimates that affect these financial statements.

The Richard Feilden Foundation

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Income

All income is included in the Statement of Financial Activities when the charity is entitled to it, the amounts can be quantified with reasonable accuracy and receipt is probable. The following specific policies are applied to particular categories of income:

Donations are included in the Statement of Financial Activities when the Foundation is entitled, it is measurable and probable that the donation will be received. Gift aid reclaimable on donations to the charity is included with the amount received or is receivable.
Investment income is included when receivable.
Donated services and facilities are included at the value to the charity where this can be quantified.
The value of services provided by volunteers has not been included in these accounts.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. It includes all VAT which cannot be recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Donations payable are recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant or donation which remain in the control of the charity.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments which are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Foreign currency

Foreign currency transactions are initially recorded in the functional currency, by applying the average exchange rate for the month in which the transaction has occurred. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the statement of financial activities.

The Richard Feilden Foundation

Notes to the Financial Statements (continued)

Year ended 31 March 2021

4. Donations

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			£	£	£
	Donations
	Ian and Clare Mattioli Charitable Trust		25,000	–	25,000
	Mark Wilson		–	2,968	2,968
	Andrew MacIntosh		–	360	360
	Others		2,673	200	2,873
	Gift Aid reclaimed on donations		390	832	1,222
			`───────`	`──────`	`───────`
			28,063	4,360	32,423
			`═══════`	`══════`	`═══════`
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			£	£	£
	Donations
	Feilden Clegg Bradley Studios		19,998	–	19,998
	Mark Wilson		–	2,940	2,940
	Andrew MacIntosh		–	360	360
	Enabel		3,769	–	3,769
	Others		3,038	–	3,038
	Gift Aid reclaimed on donations		257	735	992
			`───────`	`──────`	`───────`
			27,062	4,035	31,097
			`═══════`	`══════`	`═══════`
5.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2021	Funds	2020
		£	£	£	£
	Income from cash investments	5	5	8	8
		`════`	`════`	`════`	`════`
6.	Expenditure on charitable activities by fund type
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			£	£	£
	Donation: Other Ugandan schools		–	200	200
	Donation: Uganda Martyrs University towards	fees for
	architecture students		–	3,710	3,710
	Project facilitator fees		–	–	–
	Travel and other expenses		1,768	–	1,768
	African Field Officer salary		951	–	951
	African Field Officer expenses		74	–	74
	Support costs		6,822	25	6,847
			`──────`	`──────`	`───────`
			9,615	3,935	13,550
			`══════`	`══════`	`═══════`

The Richard Feilden Foundation

Notes to the Financial Statements (continued)

Year ended 31 March 2021

6. Expenditure on charitable activities by fund type cont

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Donation: Lake Bunyonyi Community School towards
scholarships	–	380	380
Donation: Uganda Martyrs University towards fees for
architecture students	–	3,650	3,650
Project facilitator fees	5,830	–	5,830
Travel and other expenses	1,383	–	1,383
African Field Officer salary	3,744	–	3,744
African Field Officer expenses	335	–	335
Support costs	10,778	–	10,778
	`───────`	`──────`	`───────`
	22,070	4,030	26,100
	`═══════`	`══════`	`═══════`

7. Expenditure on charitable activities by activity type

		Appraisal of
		Trust’s future		Total funds	Total funds
	Donations	projects	Support costs	2021	2020
	£	£	£	£	£
Donation: Lake Bunyonyi
Community School towards
scholarships	–	–	–	–	380
Donation: Other Ugandan
schools	200	–	–	200	–
Donation: Uganda Martyrs
University towards fees for
architecture students	3,710	–	–	3,710	3,650
Project facilitator fees	–	–	–	–	5,830
Travel and other expenses	–	1,768	–	1,768	1,383
African Field Officer salary	–	951	–	951	3,744
African Field Officer
expenses	–	74	–	74	335
Trustee travel costs and other
expenses	–	–	–	–	2,125
Volunteer travel costs and
other expenses	–	–	–	–	1,824
Community of Practice
Programme	–	–	3,699	3,699	4,451
Bank charges	–	–	1,124	1,124	728
Other costs	–	–	41	41	154
Governance costs	–	–	1,983	1,983	1,496
	`──────`	`──────`	`──────`	`───────`	`───────`
	3,910	2,793	6,847	13,550	26,100
	`══════`	`══════`	`══════`	`═══════`	`═══════`

The Richard Feilden Foundation

Notes to the Financial Statements (continued)

Year ended 31 March 2021

8. Independent examination fees

	2021	2020
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	492	480
Other financial services	493	480
	`────`	`────`
	985	960
	`════`	`════`

9. Staff costs

The charity did not employ any staff during the current or previous year.

10. Trustee remuneration and expenses

The key management personnel of the charity comprise the trustees.

The trustees received no remuneration or reimbursement of expenses relating to their duties as trustees during the current or prior year.

11. Debtors

	2021	2020
	£	£
Other debtors	33	1,035
	`════`	`══════`
Creditors: amounts falling due within one year
	2021	2020
	£	£
Accruals and deferred income	985	960
Other creditors	–	440
	`────`	`──────`
	985	1,400
	`════`	`══════`

12. Creditors: amounts falling due within one year

The Richard Feilden Foundation

Notes to the Financial Statements (continued)

Year ended 31 March 2021

13. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
					At
	At 1 April 2020	Income	Expenditure	Transfers	31 March 2021
	£	£	£	£	£
General funds	13,080	28,068	(9,615)	(90)	31,443
	`═══════`	`═══════`	`══════`	`════`	`═══════`
					At
	At 1 April 2019	Income	Expenditure	Transfers	31 March 2020
	£	£	£	£	£
General funds	8,080	27,070	(22,070)	–	13,080
	`══════`	`═══════`	`═══════`	`════`	`═══════`
Restricted funds
					At
	At 1 April 2020	Income	Expenditure	Transfers	31 March 2021
	£	£	£	£	£
Ugandan schools and
universities	174	4,360	(3,935)	90	689
	`════`	`══════`	`══════`	`════`	`════`
					At
	At 1 April 2019	Income	Expenditure	Transfers	31 March 2020
	£	£	£	£	£
Ugandan schools and
universities	169 `════`	4,035 `══════`	(4,030) `══════`	– `════`	174 `════`

The restricted fund is to be used to support students from the Uganda Martyrs University and the Lake Bunyonyi Community School.

The transfer from unrestricted reserves of £90 is to correct the allocation of gift aid on a restricted donation which was received in the previous year.

14. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Current assets	32,428	689	33,117
Creditors less than 1 year	(985)	–	(985)
	`───────`	`────`	`───────`
Net assets	31,443	689	32,132
	`═══════`	`════`	`═══════`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Current assets	14,480	174	14,654
Creditors less than 1 year	(1,400)	–	(1,400)
	`───────`	`────`	`───────`
Net assets	13,080	174	13,254
	`═══════`	`════`	`═══════`

15. Related parties

During the year the Foundation received donations amounting to £nil (2019/20 £19,998) from Feilden Clegg Bradley Studios LLP, an entity of which Prof Peter Clegg and Rachel Sayers are members.