OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-08-31-accounts

REPORT & ACCOUNTS YEAR ENDED 31 AUGUST 2022 Company number 05747857 Charity number 1113544

CONTENTS

“[The youth have got brilliant ideas, brilliant ] strategies that work best for them, so place the youth forward and you won’t go wrong.”

KESEGO, SENTEBALE YOUTH ADVOCATE

2

FOUNDING PATRONS’ FOREWORD

It’s been over 16 years since we founded Sentebale, but our mission remains the same and our resolve as strong as ever.

We created Sentebale to give children and vulnerable young people in Southern Africa access to vital health services, alongside the care and support needed to build skills and thrive. Sentebale symbolises our core pledge, in memory of our mothers, to never forget and always advocate for the most vulnerable among us.

In the years since our founding, we have scaled up, expanded and evolved our operations, delivering our holistic package of support to children and young people in Lesotho and Botswana. We focus on social and emotional wellbeing for those coming to terms with living with HIV, providing access to health services, youth advocacy, and building individual skills and livelihoods.

Lesotho and Botswana have the second and third highest HIV infection rates and treatment programmes, remarkable progress has been made in recent years. In 2021, Lesotho met the UN Fast-Track targets where 90% of people with HIV know their status, 90% who know their status are receiving treatment, and 90% on HIV treatment have a suppressed viral load so the likelihood of passing on infection is greatly reduced. In Botswana, rates of adult HIV prevalence have halved in the last 20 years and the country is on eliminate mother-to-child transmissions. The virtual elimination of HIV is within sight and is possible. These gains are remarkable and largely down to the determination and resilience of the Basotho and Batswana people and their communities.

Despite the many successes, the last few years have shown the road to ending AIDS as a global health threat by 2030 continues to experience setbacks. The Young people and their families have had to navigate the hardship of two global health pandemics – COVID-19 and HIV/ AIDS – which have left communities with a number of complex social challenges to tackle. This means we cannot rest on our laurels of the progress made, rather we must gather pace to ensure we maintain the work and achieve our goals.

Sentebale is playing an important part in ensuring gains are maximised and setbacks are responded to. Children and young people are at the heart of what we do; they have the solutions, and our aim is to make sure their voices are heard.

We are incredibly proud of the help our teams provide, their hard work and enormously grateful to all our supporters who make it possible. What drives us all is our admiration and respect for the children and young people we work with. Every day they make us more determined to build a more vibrant future together.

PRINCE HARRY, PRINCE SEEISO THE DUKE OF SUSSEX

3

MESSAGES FROM THE CHAIRMAN, CEO AND COUNTRY DIRECTORS

“ COVID levels, we were able to accelerate our work delivering impactful, high-quality programmes that respond to the needs of the children and young people we work with.

In Lesotho and Botswana, we strengthened our leadership teams and secured investment from our institutional partners which is critical to building a sustainable foundation for the future. Enormous thanks go to our hard-working team, trustees and loyal partners. Together, we are supporting children and young people across Lesotho ” and Botswana to thrive .

JOHNNY HORNBY, CHAIRMAN

“[It was such a pleasure, after two years, to be reunited with our teams in Southern ] Africa, visit our programmes and meet some of the people we work with. During COVID, our teams in Lesotho and Botswana did amazing work keeping in touch with the children and young people as best as they could, but our work is all about connections, meeting face-to-face – the human touch.

Finally, we are able to move full steam ahead with our new strategy, strengthen our resource base and change to meet the new realities and achieve the greatest possible impact. A special thanks to all our supporters, sponsors and the institutions who have stood by us with understanding, over the last few years. Without your generosity we ” wouldn’t be able to achieve what we do .

RICHARD MILLER, CEO

“[Our highlight of the year was Sentebale Lesotho winning our largest grant to date supporting ] adolescent girls and young women for implementation in 60% percent of the country’s districts.

gone into improving the governance and technical capacity of the country programme. Sentebale is immensely grateful to strong collaborations and hard work by children, ” young people, their families and communities who are partners in delivering programming .

NTOLI MOLETSANE, LESOTHO COUNTRY DIRECTOR

“[Last year was a period of growth for our Let Youth Lead Advocacy programme. ] Our advocates remained a pillar of support to their peers as young people adapted to changes brought about by COVID-19. Some thrived academically, and our advocates

Meanwhile, they played an important role in helping us to deliver on our mandate, by sharing young peoples’ experiences and expectations for better service delivery in the future. Together, we are driving positive change for future generations, and we look ” forward to a period of full programme delivery .

K.T MONTSHIWA, BOTSWANA COUNTRY DIRECTOR

4

OUR STRATEGY

Children and young people are at the heart of this organisation; they have the solutions that they know work best.”

PRINCE HARRY, THE DUKE OF SUSSEX, OCTOBER 2022

Sentebale’s experience of working with children and young people over the last 16 years in Southern Africa has provided a deep insight into their needs and expectations. We know that the starting point for our work and any successful response must be grounded in their reality and informed by their own expressed needs, desires, and ambitions. We believe that a multi-sectoral approach to HIV that tackles both the symptoms and root causes, is critical for success and sustainability.

WHAT CHILDREN & YOUNG PEOPLE WANT

The children and young people who participate in our programmes have articulated what a good quality of life would mean for them. They say they want to feel valued, happy, and hopeful about their futures. They want to feel self-

WHO WE WORK WITH

Sentebale works with vulnerable children and young people in Southern Africa helping them to access vital health services, receive care and support, and build skills to be more resilient and self-sufficient.

by HIV, especially the most vulnerable who are additionally challenged by issues of deprivation, exploitation, abuse, and/or neglect. They may also be disadvantaged or marginalised due to mental health issues, sexual and gender-based violence, alcohol or substance abuse, stigma, and other

5

OUR WORK

Sentebale’s strategy focuses on four overarching objectives which provide support and awareness, enable advocacy, and promote empowerment for children and young people.

HEALTH & WELLBEING

We help strengthen the social and emotional wellbeing of the most vulnerable children and young people living with, or at risk of HIV, by addressing their mental health with psychosocial support, information sharing and providing access to youth-friendly health services.

NURTURING COMMUNITIES

We work with local and national partners to provide health and social services for children and young people in a friendly, safe environment.

YOUTH ADVOCACY

We believe young people should shape their own future and be given the opportunity to advocate for improved health, education, and social protection.

EDUCATION & LIVELIHOODS

them through skills and development opportunities to become empowered members of their communities.

HOW & WHERE WE WORK

We work directly with communities and partners in Lesotho & Botswana. Our aim is to build high-quality, people-centred programmes that respond to the needs of the children and young people we work with.

We create wider impact through sharing insights and experiences, convening and working with like-minded organisations – across the Southern Africa

lead on national programme delivery, communications, fundraising and local advocacy, and overall governance and support.

6

THE HIV/AIDS LANDSCAPE & IMPACT OF COVID-19

The road to ending AIDS as a global health threat by 2030 continues to experience gains and setbacks. In Botswana, rates of adult HIV prevalence have been halved in the last 20 years and, in what the World Health Organization has called a “remarkable mother-to-child transmissions of HIV.

In 2021, Lesotho met the UNAIDS targets of over 90% of people living with HIV knowing their status, over 90% enrolling on treatment and over 90% of those on treatment with viral load supressed. Botswana and Lesotho show that the virtual elimination of HIV/ AIDS is within sight and is possible.

Yet, in 2022 UNAIDS reported that, “During the last two years of COVID-19 and other global crises, progress against the HIV pandemic has faltered, resources have shrunk, and millions of lives are at risk as a result.” The COVID-19 pandemic threatened these

and support for people living with HIV were severely impacted. COVID-19 restrictions on gatherings, a key component of our prevention and peer support programmes, led to fewer people accessing services at the health facilities, resulting in increased levels of viral load among key populations of people living with HIV and AIDS,

The 2020 Lesotho Population-based HIV Impact Assessment (LePHIA 2020) highlighted targets with only 82% of people living with HIV knowing their status, 82% enrolling on treatment, and 84% of those on treatment with viral load supressed.

Adolescent girls and young women continue to be exposed to risky behaviours and practices, often driven by poverty and need to provide greater security and improved livelihoods for themselves and their families.

There has been a rise in girls dropping out of school, teenage pregnancies, and genderbased violence cases across Lesotho and Botswana. COVID-19 wreaked havoc on Lesotho’s and Botswana’s economies, leaving in its wake economic and social

Our youth advocates have reported a decline in mental health and wellbeing amongst themselves and their peers, due to increasing levels of unemployment and a lack of youth-friendly information and services available. We continue to witness growing inequalities in education, income, and access to healthcare to name a few. These inequalities underpin young peoples’ risk of being exposed to HIV.

7

Lesotho and Botswana have the second and third highest HIV prevalence rates respectively globally. UNAIDS

95% of pregnant women in Botswana were receiving antiretroviral therapy in 2021, up from 77% in 2010. UNAIDS

In sub-Saharan Africa, women and girls accounted for 63% of all new HIV infections in 2021. UNAIDS

Only 52% of children living with HIV have access to life-saving medicine, and the gap in coverage between children and adults is increasing rather than narrowing. UNAIDS

8

SENTEBALE’S RESPONSE

Over the years, Sentebale’s work has continued to adapt to meet the needs of the children and young people we serve. During the peak of COVID-19 we had to access their medicine and receive life-saving information. With our programmes able to operate once again, we are spending time in communities listening to the needs of children and young people and understanding where we can make the greatest impact, whilst increasing our programming outreach.

Our experience in running what UNAIDS refers to as “the proven package for success,” includes community-led and people-centred packages of support that have a lasting health pandemics, the focus sharpened on individuals’ human rights through youth-led advocacy; programmes that address issues of stigma, particularly for those coming to terms with living with HIV.

We also addressed the empowerment of girls and young women, through education and livelihoods; and work that promotes access to health services, education, and social protection for all. Working in partnership with organisations and communities remains central to the success of these initiatives, and together we are seeing daily, how this layered approach is supporting positive health outcomes, improving access to education and services, and is nurturing children and young people to thrive.

“[We can end AIDS by 2030 as promised, ] but what it takes is courage.”

WINNIE BYANYIMA, EXECUTIVE DIRECTOR OF UNAIDS

9

HIGHLIGHTS OF THE YEAR

FINANCIAL HEADLINES

2022 income: £4.55m (2021: £3.13m) 2022 charitable activities: £2.77m (2021: £2.53m)

PROGRAMME HIGHLIGHTS

The Global Fund for HIV/AIDS, TB and Malaria awarded us a new two-year grant of a £2.5million to address underlying causes of the HIV pandemic, as well as preventing new infections and improving HIV literacy

As part of our Global Fund grant, we delivered HIV/TB prevention programmes to 27,789 adolescent girls and young women across Lesotho contributing the UN targets on reducing new HIV infections

A three-year study of our Clubs and Camps programme for children and young people was published showing evidence of improved wellbeing for 10 to 19-year-olds living with HIV

Through the DREAMS programme, 3,377 adolescent girls and young women aged 15 to 24-years-old were screened for HIV testing and counselling services with 608 referred for follow up post screening

Our Let Youth Lead advocates received feedback from 3,333 young people on improvements to be made in healthcare facilities to support their peers

We received a US$1.5million donation from our Co-Founding Patron, Prince Harry, enabling us to rebuild our programmes following COVID-19 and improve the quality and reach of our work supporting children and young people to thrive

10

RESEARCH SHOWS SUCCESSFUL OUTCOMES FOR YOUNG PEOPLE WITH HIV

Professor Michael Evangeli, from the Clinical Psychology Department at Royal Holloway University, in collaboration with partners in Botswana assessed the

Professor Evangeli said; “The results not only show positive outcomes for those in Botswana but also have implications for young people with HIV globally. This gives us a greater understanding of how young people and their caregivers are coping and how the support from Sentebale translates into improved wellbeing. Many young people who are diagnosed with HIV feel very alone with their condition and may have only recently been told they are HIV-positive. Sentebale helps them to interact with others who understand the concerns they face. Many times, young people with HIV are told not to talk about HIV to others in their community, so start to feel isolated.

For more information on the report, go to sentebale.org/research-success-young-people-with-hiv

“[I took the teaching into practice and started to ] take my medication every day, and on time, and it helped me because my virus is now suppressed.”

YOUNG PERSON LIVING WITH HIV

11

STRATEGIC OBJECTIVE 1: HEALTH & WELLBEING

We strengthen the social and emotional wellbeing of the most vulnerable children and young people living with, or at risk of HIV, by addressing their mental health with psychosocial support, information sharing, and providing access to youth-friendly health services.

OUR OUTCOMES

During the reporting period Sentebale worked within the constraints of COVID-19 restrictions to achieve the following outcomes:

ACHIEVEMENTS IN LESOTHO

Monthly clubs and week-long residential camps, which deliver treatment literacy and psychosocial support to thousands of 10 to 18-year-olds living with HIV, were resumed.

Across the country, 3,740 children attended monthly clubs which are hosted in collaboration with local health facilities. They are facilitated by trained volunteers supported by clinicians to ensure young people living with HIV understand the virus, adhere to their medication, have a support network and importantly, improved health and wellbeing.

We were delighted that once again children could attend camps at our specialised ‘Mamohato Children’s Centre, just outside Maseru. During June 2022, 379 children attended week-long camps receiving intensive psychosocial support.

Through the support from Global Fund, we implemented HIV/TB prevention programmes reaching 27,789 adolescent girls and young women, 31% of whom received Social and Behaviour Change Communication sessions. Additionally, our peer educators distributed 30,518 male condoms 3,814, female condoms, and 4,167 lubricants.

445 young people were referred and linked to HIV Testing Services, and nine were referred and linked for PrEP.

Through our partnership with Accelerating Lesotho’s Progress towards Epidemic Control (ALPEC), we worked to track patients who were defaulting from their anti-retroviral medication back into care; 75% of the 380 children and young people as defaulting were returned to care.

12

ACHIEVEMENTS IN BOTSWANA

We continued to deliver PEPFAR’s DREAMS project in collaboration with other implementing partners to out of school adolescent girls and young women aged 20 to 24-years-old. The main goal of the programme is to reduce the rate of HIV infection and alleviate poverty.

During the reporting year, 3,007 adolescent girls and young women were enrolled in the DREAMS programme, a very of 520. 3,377 adolescent girls and young

women aged 15 to 24-years-old were screened for HIV testing and counselling services, with 608 referred for follow up post screening.

Through a referral system, 862 accessed clinical services including sexual and reproductive health and rights, PrEP, condom distribution, contraceptive mix, gender-based violence, all of which have contributed to reducing new HIV infections and unplanned pregnancies.

Our Social and Behaviour Change Communication programme is an entry point to delivering HIV prevention to adolescents, and key to driving positive social and behavioural change in communities.

This means we deliver comprehensive information and knowledge to young people on how and where to access health services, and support individuals and their families to make positive decisions in their lives.

13

SUCCESS STORY

THE POWER OF CLUBS TO ACHIEVE VIRAL SUPPRESSION

In April 2022, six young people who attended the St. Theresa Health Centre leading to poor health and wellbeing outcomes.

Despite Sentebale’s support with monthly dispensation of the children’s medication – often a reason for poor adherence to medication - their viral load was not improving.

Following the post-COVID reinstatement of our clubs run by youth volunteers for children living with HIV, the six children were enrolled. At clubs they had the chance to build their resilience and learn life skills in a safe environment, helping form friendships and a sense of belonging, as well as education and support on how best to manage living with HIV.

By August 2022, when clinical results were presented, two children with high the other four were given ongoing support and closely monitored by the medical team and professional counsellor. Our young volunteer, Bathabale continues to facilitate the much-needed club sessions.

14

STRATEGIC OBJECTIVE 2: NURTURING COMMUNITIES

We work with local and national partners to provide health and social services for children and young people in a friendly, safe environment.

OUR OUTCOMES

We believe everyone in the community has a shared responsibility to ensure children and young people grow up in a safe and nurturing environment where their needs are met. We want:

ACHIEVEMENTS IN LESOTHO

We have continued to collaborate and work in partnership with the Ministry of Health, Baylor, and Elizabeth Glaser Paediatric AIDS Foundation (EGPAF) to deliver clubs and camps to children

living with HIV. We have also supported 854 caregivers by delivering sessions on how they can improve their support for children in their care.

ACHIEVEMENTS IN BOTSWANA

We participated in the National AIDS and Health Promotion Agency’s nationwide roadshow to mobilise partners and eligible adolescent girls and young women,, as well as identifying hotspots for delivering our DREAMS programme.

The roadshow increased the awareness of the initiative with key stakeholders including district and community leaders, the faith and business community. Across the national DREAMS programme a total of 10,012 adolescent girls and young women were recruited, 3,007 through our recruitment. Additionally, corporate

supporting career opportunities.

Our youth advocates Sekgabo and Bakang hosted eight weeks of our Radio Positive Show in partnership with DUMA FM in April and May. Topics included mental health, life beyond HIV, parent-child communication, and managing our supported by experts based on the hosting the shows, our advocates engaged with listeners via call-ins and texts.

15

SUCCESS STORY

WORKING IN PARTNERSHIP TO SUPPORT CHILDREN AND YOUNG PEOPLE

As a doctor working for our clinical partner, Elizabeth Glazer Paediatric Foundation (EGPAF) noted, children living with HIV were seeing an increase in their viral load and subsequently poor health, as their ability to adhere to their treatment faltered.

With the resumption of facility based network clubs and the camps held at the ‘Mamohato Children’s Centre, hope was restored in our collective to deliver the services and support that children and young people desperately need through winter camp, has contributed to the success in the health and wellbeing outcomes of children and young people.

In June 2022, in collaboration with our partners, EGPAF, Baylor College of Medicine, and the Ministry of Health we hosted camps for 379 children.

our collective roles in supporting children with treatment complications, that enabled us to track treatment outcomes and ensure they receive the necessary level of support to lead healthy, productive lives.

16

STRATEGIC OBJECTIVE 3: YOUTH ADVOCACY

We believe young people should shape their own future and be given the opportunity to advocate for improved health, education, and social protection.

OUR OUTCOMES

ACHIEVEMENTS IN LESOTHO

Our partnership with UNICEF helped us train our youth advocates who reached 3,333 young people. We requested their feedback on services and participated

in stakeholder meetings to improve the quality and accessibility of health services for children and young people.

ACHIEVEMENTS IN BOTSWANA

Our youth advocates continue to play an important role in shaping the future of the Batswana people. Our advocates’ submission to the constitutional review included the following requests: recognition of socio-economic rights (access to education, water, health, food); a statutory advisory body working on children and young peoples’ Ministry of Children and Youth. The team await the results of the submission.

A training and a goal setting session was provided to our youth advocates, providing a safe space to spend time together discussing each other’s work, and setting goals to help them reach their potential as leaders in their communities and beyond. The impact of the session led to a renewed commitment to their work and skills, inspiring them to reach their potential.

17

SUCCESS STORY

YOUTH ADVOCACY AND SCORECARD INTERVENTION DRIVES BETTER ACCESS TO HEALTH SERVICES FOR YOUNG PEOPLE

Sentebale youth advocates, held an interface meeting at Bobete Health Clinic in Thaba-Tseka with facility members, partners from Christian Health Association to the lack of adolescent-friendly services at the centre.

Following our advocates carrying out a scorecard assessment of the clinic, young people to access health services.

Young people felt they were being judged by the elders, especially for sexual and reproductive health and rights services such as contraceptives and still young people, and this was preventing young people seeking the services and required support.

people to seek services without judgement or fear.

and paves the way for youth to be prioritised and heard in the future.

18

STRATEGIC OBJECTIVE 4: EDUCATION & LIVELIHOODS

We work with young people so that they are more resilient, self-confident, and empowered members of their communities.

OUR OUTCOMES

ACHIEVEMENTS IN LESOTHO

25 young people in the bursary programme were given access to secondary school and help to gain entrance into the University of Lesotho

through the payment of supplementary classes, support with applications, bridging course fees, and annual career guidance.

ACHIEVEMENTS IN BOTSWANA

the DREAMS programme safe spaces for adolescent girls and young women is knowledge and skills to drive empowerment and livelihoods. business planning and budget management. In June, district coordinators, case managers and mentors were trained on career coaching and entrepreneurship to enable them to deliver life skills to adolescent girls and young women.

Of the total 3,007 girls enrolled, 528 while a further 628 completed the basic economic strengthening module.

Further to this, they were assisted to write their CVs, apply for jobs and vocational schools, and set up businesses. The teams in the districts entities to train them on business startups and provide job shadowing opportunities.

In addition, 1,430 young women were trained in social asset building through the DREAMS programme to help them to protect themselves, reduce social isolation and provide them with mentor support, peer groups, civic engagement, and access to health information and services.

19

SUCCESS STORY

GETTING MY BUSINESS BACK – TEMOGO, 22 YEARS OLD

has helped me make the right decisions about my life through its broad curriculum.

opportunities to start my food business once again. The mentor guided and motivated us through setting life goals and business planning.

I had the opportunity to meet with the Local Enterprise Authority, Citizen Entrepreneurial Development Agency and Ministry of Youth, Sports & Culture Through DREAMS I was assisted to apply for the Youth Development Fund. I now believe in myself; I believe if you set your goals and stick to them you will achieve them”.

“ to make informed choices about my life, the ball is in my court.” TEMOGO, 22 YEARS OLD

20

FUNDRAISING HIGHLIGHTS

Our fundraising is a mixture of event-based income, individual and major donors – including trusts, foundations, and corporates – together with institutional funding, which is primarily raised directly in Lesotho and Botswana.

After the challenges of COVID-19 it was a joy to once again be able to run highly successful face-to-face events. Institutional fundraising was also very positive last year – helping lay strong foundations for future fundraising.

PRINCE HARRY, THE DUKE OF SUSSEX’S DONATION

We are very grateful to our Co-Founding Patron, Prince Harry, The Duke of Sussex for donating US$1.5 million to support our work helping children and young people

The funds have enabled us to rebuild our programmes following COVID-19 and improve the quality and reach of our work.

This includes youth-led education and HIV prevention programmes, and our monthly clubs and week-long residential camps addressing the mental health and wellbeing of young people coming to terms with living with HIV.

EVENTS

The year began with the Forget-me-not Dinner, an evening hosted and supported by Sentebale’s Chairman, Johnny Hornby which included a successful auction. Guests danced into the night following a rousing performance by James Blunt.

The annual Sentebale ISPS Handa Polo Cup returned to the spectacular setting of Aspen Valley Polo Cup for the second consecutive year, hosted by Marc and Melissa Ganzi.

This was a refreshing opportunity for Sentebale supporters to gather and watch an exciting game of polo followed by an evening dinner. New Zealand’s rugby legend and ISPS Handa Ambassador Dan Carter was a special guest, and The Duke of Sussex’s Sentebale team claimed victory in a tournament against the U.S. Polo Assn. and Royal Salute teams.

21

INSTITUTIONAL FUNDING

Institutional funding helps us deliver high quality programmes which enable us

In Lesotho , we were particularly excited to secure a new grant from the Global Fund, worth £2.5million over two years, for a major programme focussed on Social and Behaviour Change Communication (see page 13). To deliver this grant we are working in close coordination with the Lesotho Government’s Project Management Unit who are the lead management body.

We continued to receive funding from the Elizabeth Glaser Paediatric AIDS Foundation (EGPAF) with support from the Centre for Disease Control (CDC) for the ALPEC programme, together with funding from UNICEF for the Let Youth Lead programme.

In Botswana , we were awarded the second year of funding for the DREAMS programme from PEPFAR, as well as continued funding from Diamonds Do Good and Y Plus.

FOUNDATION & CORPORATE SUPPORT

We continued to receive generous support from several foundations and businesses, including:

The Marshall Foundation and James & Deborah Burrows Foundation ,

across Lesotho and Botswana.

The Hebson Family Foundation supported our Clubs and Camps programme in Lesotho.

ISPS Handa, U.S. Polo Assn., Royal Salute and St. Regis Hotels & Resorts continued their generous support of the Polo Cup.

We continue to receive dividends from our gifted shares with Crystal Amber .

22

FUTURE PLANS

Over the coming year, we plan to continue the renewal and rebuilding of our programmes in Lesotho and Botswana in the wake of the COVID-19 pandemic, and take forward our current five-year strategy.

In Lesotho , our top priority will be to successfully roll out and implement the major new Youth Hub programme, funded by the Global Fund. This programme runs across six districts to tackle both the underlying causes of the HIV pandemic as well as prevent new infections and improving HIV literacy.

In addition, we will continue our work supporting children and young people living with HIV, so they receive care and access to anti-retroviral drugs.

In Botswana , our programme is at a transition point, with some new opportunities for consideration, including developing our mental health and skills development work.

In Lesotho and Botswana , we are reviewing our Clubs and Camps programme account of the changes resulting from the positive progress made in reducing mother-to-child transmission of HIV, and the learning from COVID-19. In both countries, we hope to develop our advocacy focussed, Let Youth Lead programme, and our livelihoods work.

Internally , our strengthened national leadership teams will drive change sustainability through a diverse income mix of donors, trusts and foundations, sponsorship-led fundraising events, and increased institutional funding with stronger cost recovery. Our fundraising and advocacy work will be driven by our newly developed marketing and communications strategy.

Our governance is evolving to be more international in nature, with trustees from our four countries of operation – Botswana, Lesotho, UK and USA.

Sentebale has emerged from the COVID-19 pandemic in good shape. We have taken the opportunity to adapt and change, ensuring we are best placed to deliver high impact, value for money programmes that change the lives of children and young people.

23

COMPANY DIRECTORY

BOARD OF TRUSTEES

Dame Nicola Brewer resigned January 2022

Tim Boucher

The Rt Hon The Baroness Chalker of Wallasey

Dr Tsitsi Chawatama

Mark Dyer, MVO Johnny Hornby (Chairman) Audrey Kgosidintsi appointed November 2022

Dr Kelello Lerotholi appointed November 2022

James Marshall Damian West

CHIEF EXECUTIVE

Richard Miller

COMPANY SECRETARY

Richard Miller

COMPANY NUMBER 05747857

CHARITY NUMBER

1113544

AUDITOR

Buzzacott LLP, 130 Wood Street, London EC2V 6DL

BANKERS

HSBC Private Bank (UK) Limited, 78 St James’s Street, London SW1A 1JB

Starling Bank Limited, 3rd Floor, 2 Finsbury Avenue London EC2M 2PP, UK

Standard Bank Lesotho, 1st Floor Bank Building, Kingsway Road, Maseru, Lesotho

REGISTERED OFFICE

17 Gresse Street, 6 Evelyn Yard Entrance, London W1T 1QL

Stanbic Bank Botswana, Fairgrounds Holdings, Gaborone, Botswana

PRINCIPAL ADDRESSES

17 Gresse Street, 6 Evelyn Yard Entrance, London W1T 1QL

SOLICITORS

Bates Wells, 10 Queen Street Place, London EC4R 1BE

Lihaseng, Ha Ramarame, Thaba-Bosiu, Lesotho

Ground Floor, Morojwa Mews (East), CBD, Gaborone, Boswana

24

ACKNOWLEDGEMENTS

American Friends of Sentebale Babuseng-Maswabi Attorneys at Law BB Alert Security Guards (PTY) LTD Botswana Jobs 4 Graduates Botswana Ministry of Health, Youth Gender, Sport & Culture

Cadbury Trust CAF Canada Diamonds Do Good

SRHR Africa Trust Botswana St. Regis Hotels & Resorts Standard Lesotho Bank Steve Cox Sussex Squad The & Partnership The Handa Foundation The James and Deborah Burrows Foundation

DUMA FM

The Marshall Foundation

EGPAF Lesotho

The Royal Foundation

Global Fund for HIV/AIDS, TB and Malaria Global Network of People Living With HIV Y+ Global

International Sports Promotion Society

TIB Insurance Brokers U.S. Polo Assn. UNAIDS

UNICEF

Karen Myhill-Jones

Lesotho’s Ministries of Health, Education & Training, Social Development and Finance - Project Management Unit

And a special mention to all the volunteers, communities, and especially, the children and young people who partner with us.

Marc & Melissa Ganzi and Aspen Valley Polo Club

Nacho Figueras

National AIDS & Health Promotion Agency

Okavango Diamond Company

Pragnell

PEPFAR

RISE

Royal Salute

25

FINANCIAL REPORT

During the year, Sentebale secured income of £4.55m, compared with £3.13m the previous year.

and £0.8m was restricted to current programmes (2021: £1.24m). Included in the total income is £0.5m of gifts in kind (2021: £0.3m).

The total expenditure in the year was £3.59m (2021: £3.03m). Fundraising costs accounted for £0.8m (2021: £0.5m), an increase of £0.3m. This is due to higher gifts in kind contributions and an additional fundraising event held in the year, compared to the prior year.

The amount spent on charitable activities was £2.77m (2021: £2.53m). This was mainly due to higher level of spending in line with restricted funded grants as well as the gradual easing of COVID-19 restrictions during the year, which enabled us to resume more of our community-based work and bring together young people.

The net assets on the balance sheet at the year-end totalled £2.58m (2021: £1.62m). They included free reserves of £0.9m (2021: £0.7m), being general unrestricted funds, restricted programme designated reserve of £1m (2021: £0), which will be invested in helping rebuild programmes impacted by the COVID-19 pandemic and support new interventions.

26

FINANCE AT A GLANCE

----- Start of picture text -----
0.2%
11.5%
34.2%
5%
25.9%
0.2%
----- End of picture text -----

INCOME

Event Income Trusts & Foundations Corporate Donors General Donations Legacies Institutional Funding Gifts in Kind Investments

EXPENDITURE

Charitable activities Fundraising costs*

*54% of fundraising costs includes gifts in kind from sponsors at the August 2022 Sentebale Polo Cup (2021: 49%).

----- Start of picture text -----
15%
9%
15% 60%
----- End of picture text -----

CHARITABLE ACTIVITIES

Health & Wellbeing Nurturing Communities Youth Advocacy Education & Livelihoods

27

Financial Policies

RESERVES POLICY AND GOING CONCERN

The reserves policy and going concern status are kept under regular review and these are matters of high priority for the trustees.

free reserves equal to one quarter of forecasted unrestricted expenditure. Based on the estimated expenditure from unrestricted funds for the forthcoming year, the target level of free reserves has been set at £0.65m. The level of free reserves at the balance sheet date, being unrestricted was £0.9m. The excess free reserves will fund when fundraising activities are not scheduled to take place. It is therefore expected that the free reserves target is exceeded as we enter the new fundraising a programme reserve has been created to invest in the quality of our programmes so that we achieve the greatest impact and, in turn, attract growing support from existing and new funders. The level of programme reserve at the balance sheet date was £1m (2021: £0).

GOING CONCERN STATUS

international fundraising as donors look to give costs of our fundraising events. In the past year, however, we were able to hold two successful fundraising events in the UK and the US. In addition, our Co-Founding Patron gave a major donation of US$1.5million. As a result, we were able to achieve a surplus, increase our unrestricted reserves, and rebuild programmes impacted by the COVID-19 pandemic and design new programmes in line with our strategy. Taking these factors into account months and beyond, so Sentebale’s accounts have been prepared on a going concern basis.

GRANTS POLICY

The trustees apply all funds available for charitable purposes to the pursuit of ensuring the successful delivery of the charity’s objectives. Partner disbursements are approved based on the nature of the project and the needs of the children and young in achieving the objectives of the charity.

FUNDRAISING POLICY

Sentebale’s fundraising activities adhere to the following principles:

KEY MANAGEMENT PERSONNEL

Key management personnel are:

The CEO’s remuneration is set and agreed by the Board of Trustees. The CEO proposes the remuneration levels of the other executive key management personnel, which is approved by the Board of Trustees.

28

STRUCTURE, GOVERNANCE AND MANAGEMENT

Sentebale does not have share capital and is a company limited by guarantee. The company is constituted by its Memorandum and Articles of Association (dated 3 April 2006), as amended by special resolution (dated 25 December 2008). Operations in Lesotho are carried out by what, a Foreign Company. Operations in Botswana are carried out under Botswana law as a tax-exempt charitable trust, which is a branch of Sentebale.

SENTEBALE’S BOARD OF TRUSTEES

The Board of Trustees governs the organisation in line with its Articles of Association, vision, mission, values, and provides overall policy direction. The Board is responsible for compliance with the legal and statutory requirements of a UK charity. The Chairman leads the Board of Trustees, and the day-to-day management of the charity is delegated to the Chief Executive who is also Secretary and is

During the year Dame Nicola Brewer resigned as a trustee after many years of service.

Trustees serve initially for two terms of three years each. They may serve further three-year terms subject to approval from the Board.

The trustees are unpaid, and details of the trustees’ expenses are disclosed in Note 7 to the accounts. Indemnity insurance for the trustees was provided during the period at a cost of £741 (2021: £930).

POLICY AND PROCEDURES FOR THE INDUCTION AND TRAINING OF TRUSTEES

Prospective trustees may be selected through a combination of appeals to the charity’s own networks and approaches via recognised experts, followed by a formal application and approval by all trustees. Newly appointed trustees will receive an induction and any training deemed necessary by the Chairman and candidate at the appointment stage.

limits the probability and impact of these risks to an acceptable level.

THE MOST SIGNIFICANT RISKS IN THIS REPORTING PERIOD WERE:

1. Any breaches in safeguarding best practice at risk, and impact our ability to deliver programmes due to loss of reputation with safeguarding responsibilities, risk mitigation and reporting. We also maintain an up-to-date suite of policies and procedures to protect the children and young people we work with from exploitation, abuse, and harm.

2. In the aftermath of the pandemic there is a risk that programmes will take time to be rebuilt and our ability to meet our strategic goals by the end of the strategy may be compromised. The aftermath of COVID-19 is impacting on the

3. We have recently been awarded several contracts in Botswana and Lesotho which provide restricted funding based on our ability to deliver quality and impactful programmes. The contracts are subject to spending funds within a given timeframe. If we fail to deliver in these timeframes, then we will risk the withdrawal of funding. To ensure our success on these contracts, we have invested considerable time and funding in our leadership, systems and controls.

MANAGING RISK

Sentebale works with vulnerable children and young adults which brings a high level of responsibility for their safeguarding and welfare. We have an active risk management process in place to ensure appropriate steps are taken to manage and mitigate risk across the organisation.

risks to which the charity is exposed and have established a risk assessment procedure to identify and anticipate these risks and to consider further risks which may arise. The trustees believe that implementation of agreed actions and procedures

29

Statement of Trustees’ responsibilities

The trustees (who are also directors of Sentebale for the purposes of company law) are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare Financial Statements company and of the income and expenditure of the charitable company for that period.

the trustees are required to:

BY ORDER OF THE BOARD

JOHNNY HORNBY CHAIRMAN, BOARD OF TRUSTEES 23 FEBRUARY 2023

30

Independent auditor’s report to the members of Sentebale

OPINION

Sentebale (the ‘charitable company’) for the year ended 31 August 2022 which comprise the

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

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 statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are the UK, including the FRC’s Ethical Standard, and accordance with these requirements. We believe that the audit evidence we have obtained is opinion.

CONCLUSIONS RELATING TO GOING CONCERN

concluded that the trustees’ use of the going concern basis of accounting in the preparation of

Based on the work we have performed, we have events or conditions that, individually or collectively,

company’s ability to continue as a going concern for a period of at least twelve months from when

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 trustees are responsible for the other information. The other information comprises the information included in the annual report other than 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 read the other information and, in doing so, consider whether the other information is materially 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 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.

OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the charitable company and its environment material misstatements in the trustees’ report. We have nothing to report in respect of the following

31

Independent auditor’s report to the members of Sentebale

(CONTINUED)

matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the such internal control as the trustees determine is statements that are free from material misstatement, whether due to fraud or error. In preparing the assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance 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

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.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s including obtaining an understanding of how fraud might occur, by:

32

Independent auditor’s report to the members of Sentebale

(CONTINUED)

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and noncompliance with laws and regulations, we designed procedures which included, but were not limited to: underlying supporting documentation;

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.

EDWARD FINCH, SENIOR STATUTORY AUDITOR FOR AND ON BEHALF OF BUZZACOTT LLP, STATUTORY AUDITOR 130 WOOD STREET, LONDON EC2V 6DL 29 MARCH 2023

There are inherent limitations in our audit procedures described above. The more removed 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 is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

33

Statement of financial activities for the year ended 31 August 2022

Unrestricted Restricted Total Funds Total Funds
Funds Funds 31 Aug 2022 31 Aug 2021
Notes General Programmes
£000 £000 £000 £000
Income from:
Events 1,556 - 1,556 1,172
Donations and legacies
General Donations 1,178 - 1,178 31
Corporate Donors 10 - 10 144
Trusts & Foundations 203 26 229 413
Institutional Funding - 805 805 1,017
Legacies 235 - 235 10
UK Govt Job Retention Scheme - - - 5
Gifts in Kind 524 - 524 314
Investments 8 - 8 21
2,158 831 2,990 1,955
Total income 3,714 831 4,545 3,127
Expenditure on raising funds 2 821 - 821 496
Charitable activities: 3
Health & Wellbeing 1,188 484 1,672 1,041
NurturingCommunities 272 146 418 567
Youth Advocacy 127 127 254 233
Education & Livelihoods 313 115 428 689
Total charitable activities 1,900 872 2,772 2,530
Total expenditure 2,721 872 3,593 3,026
expenditure before investment
Reconciliation of funds
Total funds brought forward
on 1 September 2021 1,561 61 1,622 1,515
Total funds carried forward
on 31 August 2022 2,556 20 2,576 1,622

All funds relate to continuing activities of the charity.

34

Balance sheet as at 31 August 2022

Notes Total Funds Total Funds
31 Aug 2022 31 Aug 2021
£000 £000
Fixed assets
Tangible assets 10 718 869
Investments 11 28 26
Current assets
Debtors 12 510 153
Cash at bank and in hand 2,107 1,031
2,617 1,184
Creditors: amounts fallingdue within one year 13 (787) (457)
Net current assets 1,830 727
Net assets 2,576 1,622
Funds
Unrestricted funds 15
General funds 864 692
Designated fund: Programme Reserve 1004 -
Designated fund: Lesotho ‘Mamohato Centre 504 627
Designated fund: Botswana Children’s Camp 177 211
Restricted funds 16
Programmes 20 61
Total funds 2,576 1,622

BY ORDER OF THE BOARD

JOHNNY HORNBY CHAIRMAN, BOARD OF TRUSTEES 23 FEBRUARY 2023

Sentebale is a registered charity (No. 1113544) and is registered as a company in England & Wales (No. 05747857).

35

Statement of cash flows: year to 31 August 2022

2022 2021
Total Funds Total Funds
£000 £000
Net cash provided by (used in) operating activities 1,078 281
- -
Dividends, interest, rents from investments (10) (15)
Purchase of property, plant, and equipment - (23)
Change in cash and cash equivalents in the reporting period
1,084		 249
Cash and cash equivalents at the beginning of the reportingperiod
1,031		 768
Change in cash and cash equivalents due to exchange rate movements
(8)		 14
Cash and cash equivalents at the end of the reporting period 2,107 1,031
Net movement in funds for the reporting period
Adjustments for:
Depreciation charges 181 191
Dividends, interest, and rents from investments (10) (15)
Exchange rate movements (20) (24)
Increase in debtors (358) (21)
Increase in creditors 330 43
Analysis of cash and cash equivalents
Cash in hand 2,107 1,031
Total cash and cash equivalents 2,107 1,031

in cash and cash equivalents and the movement in net debt.

36

Notes to the financial statements for the year ended 31 August 2022

1. PRINCIPAL ACCOUNTING POLICIES

A. Basis of accounting

statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities with the Charities SORP (FRS 102) 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) and the Companies Act 2006. The charity constitutes a

are rounded to the nearest thousand.

B. Critical accounting estimates and areas of judgement

where these judgements and estimates have been made include:

C. Assessment of Going Concern

and increasing the operating costs of the charity. This will need to be controlled where possible or matched by fundraising.

During the year we were able to hold two successful fundraising events in the UK and the US. In addition, our Co-Founding Patron, The Duke of As a result of the successful year, we were able to achieve a surplus, increase our unrestricted

reserves, and create a programme designated reserve. We will use these funds to invest in the quality and reach of our programmes so that we children and young people. These funds will help rebuild programmes impacted by the COVID-19 pandemic and support new programmatic interventions. While the trustees recognise that the current economic outlook may present further challenges in the future, a successful year of for the coming 12 months and beyond.

The trustees, therefore, believe it is appropriate for statements on a going concern basis.

D. Income recognition

Income is accounted for when receivable.

Donations are recognised either when there is a contract for receipt and Sentebale considers that any outstanding conditions under the contract have been met, or when Sentebale has become entitled to a future payment and its amount can be ascertained with reasonable probability. Funds received in one accounting period for expenditure that must take place in subsequent accounting periods are not accounted for as income but are carried forward in creditors as deferred income.

activities when the charity is entitled to the legacy, the executors have established that there are legacy, and any conditions attached to the legacy are within the control of the charity. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured charity, or the charity is aware of the granting of probate, but the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income from institutional funders is recognised when the following conditions are met – 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. Income for funds requested in advance are deferred to the extent that it relates to time conditions within the grant agreement.

37

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

Event income includes receipts from fundraising events as well as any insurance receipts if events are cancelled. The income is recognised when a commitment has been made or paid and the event has taken place.

Donated services are recognised as income at the value that the charity would have paid to otherwise obtain the resources concerned.

Investments for which there is a quoted market value are valued at the bid-price ruling at the balance sheet date with appropriate adjustments made for given liquidity. Other investments are valued at their realisable market value.

Investment income is recognised on a receivable basis and the amounts can be measured reliably. Dividends are recognised once the dividend has that the dividends are due.

statements at fair market value on the date of purchase or receipt. Movements in the fair values of investments are shown as unrealised gains and losses in the Statement of Financial Activities. Unrealised gains and losses are calculated as the and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

are shown as realised gains and losses in the Statement of Financial Activities. Realised gains and losses on investments are calculated between sales proceeds and their opening carrying values or their

F. Expenditure allocation

activities in accordance with the purposes for which the funds are applied. Where expenditure does not fall clearly into one category of purpose, it is allocated to the appropriate headings on a reasonable percentage basis. The basis of allocation is determined on the approximate proportion of costs applicable to each category based on time spent on each activity. Expenditure on raising funds includes fundraising and event costs, including gifts in kind allocated from events partners, as well as marketing, PR, and website development. Costs of charitable activities

partner disbursements, support and other direct costs associated with undertaking the activities and objects of the charity. Governance costs of the charity, which are included within support costs, comprise those costs relating to strategic rather than day-to-day management of Sentebale’s activities. This includes such items as audit costs, legal advice, and meeting constitutional and statutory requirements.

G. Partner disbursements

Financial support to partners is recognised in the the trustees as part of the budget process and a Memorandum of Understanding has been signed with the partner. The charity monitors the grants according to agreed budgets and payments are issued according to the agreed payment schedule.

H. Foreign exchange

E. Expenditure recognition

Expenditure is accounted for on an accruals basis. Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is required in settlement and the amount of the obligation can be measured reliably. Expenditure includes any attributable VAT which cannot be recovered.

During the period, the reported income and expenditure for Lesotho and Botswana was translated at the monthly average rates of exchange. Any adjustments are made for balance sheet items at the prevailing rate of exchange. The rate applied on 31 August 2022 for Lesotho was £1 = 19.78 Maloti (2021: £1 = 19.98 Maloti) and for Botswana was £1 = 14.89 Botswana Pula (2021: £1 = 15.40 Botswana Pula). The average exchange rate in 2022 for Lesotho was £1 = 20.30 Maloti (2021: £1 = 20.42) and Botswana £1 = 15.36 (2021: £1 = 15.06 Botswana Pula).

38

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

I. Leased assets

Rentals payable under operating leases, where all the substantial risks and reward of ownership remain with the lessor, are charged to the statement of

less depreciation and applicable impairment. at rates calculated to write each asset to its estimated residual value evenly over its expected useful life, as follows:

N. Restricted funds

by the donor and are summarised in note 16.

O. Unrestricted funds

The unrestricted general funds are available to cover any costs associated with running the organisation and its programmes.

The designated funds are monies set aside out of although the trustees may ultimately decide to use such funds for other purposes. The charity currently has four designated funds as follows:

K. Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

L. Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months, but less than one year are disclosed as short-term deposits.

M. Creditors

Creditors are recognised when there is an obligation at the balance sheet date because of a past event, it is probable that a transfer of economic amount of the settlement can be estimated reliably. Creditors are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

have been made as such assets are vital to the charity being able to carry out its charitable work and the value invested in the assets cannot, therefore be realised to meet future expenditure or contingencies. Fixed assets funded by restricted funds are initially capitalized within restricted funds, with a transfer being made from restricted to the are substantially complete or all restricted funding has been utilised.

P. Programme Reserve

The programme reserve has been created to invest in the quality of our programmes so that we achieve the greatest possible impact and, in turn, attract growing support from existing and new funders. This reserve will also help us re-build programmes impacted by the COVID-19 pandemic, and fund new programmatic interventions in the medium to long term. Allocations against the programme reserve are approved by the trustees and senior leadership as part of the ongoing planning and budgeting process.

39

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

2. EXPENDITURE ON RAISING FUNDS

Total Funds Total Funds
31 Aug 2022 31 Aug 2021
£000 £000
Events 778 457
Support costs 43 39
Cost of generating funds 821 496

The increase in cost of events is due to an additional fundraising event held in the year compared to prior year, and additional gifts in kind donated by our event sponsors at the Sentebale Polo Cup in August 2022.

Included in the events cost is gifts in kind donations of £433k (2021: £234k).

The above support costs include governance costs of £9k (2021: £6k).

3. CHARITABLE ACTIVITIES

Charitable Programme Support Total
activity costs costs August 2022
£000 £000 £000
Health & Wellbeing 1,618 54 1,672
NurturingCommunities 388 30 418
Youth Advocacy 235 19 254
Education & Livelihoods 400 28 428
Total Charitable Activities 2, 2,641 131 2,772

The above support costs include governance costs of £37k (2021: £16k) and foreign exchange gains of £52k (2021: losses of £18k).

Governance costs include legal, audit and bank charges.

Charitable Programme Support Total
activitiy costs costs August 2021
£000 £000 £000
Health & Wellbeing 949 92 1,041
NurturingCommunities 492 75 567
Youth Advocacy 201 32 233
Education & Livelihoods 600 89 689
Total 31 Aug 2021 2,242 288 2,530

40

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

4. NET INCOME

4. NET INCOME
2022 2021
£000 £000
This is stated after charging
Auditors Remuneration:
Audit fees to other auditors 3 4
Depreciation 181 191
Operating Lease Charges 26 21

5. PARTNER DISBURSEMENTS

5. PARTNER DISBURSEMENTS
No of grants 31 Aug 22 No of grants 31 Aug 21
2022 2020
£000 £000
NurturingCommunities - - 3 17
Education and livelihoods (school bursaries) 77 35 223 36
Total partner disbursements 77 35 226 53

School bursaries cover tuition, boarding and exam fees, transport fares, living allowance, stationery, uniform, and hygiene packs.

41

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

6. STAFF HEAD COUNT & STAFF COSTS

6. STAFF HEAD COUNT & STAFF COSTS
2022 2021
The average weekly number of persons employed by the charity
expressed on a full-time equivalent basis was:
Programme 122 98
Fundraising 3 3
Other 2 3
127 104
Lesotho based 67 66
Botswana based 55 32
London based 5 6
127 104

restricted funded programmes.

31 Aug 22 31 Aug 21
£000 £000
Wages and Salaries 1,100 969
Social Security 42 27
Other pension costs 69 44
1,211 1,040

Underlying annual salary increases were 5% in Lesotho and Botswana, and 3% in the UK. During the year trustees

2022 2021
No No
Number of employees who received emoluments
over £60,000 during the year:
£60,001 - £70,000 1 -
£70,001 - £80,000 - 1
£90,001 - £100,000 1 -
£110,001 - £120,000 - 1
£130,001 - £140,000 1 -

The pension contributions for the three employees earning more than £60,000 in the year amounted to £44,251 (2021: £5,693).

The earnings of the four remunerated key management personnel as described in the Trustees Report, including employer’s pension contributions and national insurance contributions, was £378,410 (2021: £290,634). The increase COVID pandemic.

42

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

7. TRUSTEES

Members of the Board of Trustees receive no remuneration for their services.

During the year, donations received from trustees were £1,000 (2021: £0) and no expenses paid to trustees (2021: £0).

Indemnity insurance including cover for the trustees was provided in the period at a cost of £741 (2021: £930).

8. TAXATION

Sentebale is a registered charity and therefore is not liable to income tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

The company is also recognised as a registered charity in Lesotho and as such, for taxation purposes, is entitled to exemption from Lesotho taxation. In Botswana, the company is set up as a charitable trust, a body recognised by the Botswana Commissioner of Taxes as exempt from income tax.

43

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

9. COMPARATIVE INFORMATION

Unrestricted Restricted Total Funds
Funds Funds 31 Aug 2021
General Programmes
£000 £000 £000
Income from
Events 1,145 27 1,172
Donations and legacies
General donations 31 - 31
Corporate donors 14 130 144
Trusts & Foundations 349 64 413
Institutional Funding - 1,017 1,017
Legacies 10 - 10
UK Govt Job Retention Scheme 5 - 5
Gifts in Kind 314 - 314
Investments 21 - 21
744 1,211 1,955
Total income 1,889 1,238 3,127
Expenditure on raising funds 496 496
Charitable activities:
Health & Wellbeing 460 581 1,041
NurturingCommunities 271 296 567
Youth Advocacy 115 119 233
Education & Livelihoods 497 191 689
Total charitable activities 1,343 1,187 2,530
Total expenditure 1,839 1,187 3,026
Surplus of income over expenditure
before investmentgains 50 51 101
Unrealised investmentgains 6 - 6
Net movement in funds 87 20 107
Reconciliation of funds
Total funds brought forward on 1 September 2020 1,474 41 1,515
Total funds carried forward on 31 August 2021 1,561 61 1,622

44

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

10. TANGIBLE FIXED ASSETS

Property, Land Motor Fixtures, Fittings Total
& Buildings Vehicles and Equipment
£000 £000 £000 £000
Cost or Valuation
Brought forward 1 September 2021 2,436 138 218 2,792
Additions - 7 17 24
Foreign exchange movements 6 2 2 11
Balance carried forward 2,442 147 237 2,826
Depreciation
Balance brought forward
1 September 2021 1,599 117 207 1,923
Charge for the period 160 13 8 181
Foreign exchangegain/loss 1 1 2 4
Balance carried forward 1,760 131 217 2,108
Net book value
Brought forward 1 September 2021 838 20 11 869
Carried forward 31 August 2022 682 16 20 718

Property, land, and buildings represents the ‘Mamohoto Children’s Centre in Lesotho and the Botswana Children’s Camp.

11. INVESTMENTS

11. INVESTMENTS
£000
Value 1 September 2020 26
Market value of donated shares on receipt 20
Dividends earned 1
Unrealisedgains for the year 5
Value at 31 August 2021 26
Unrealisedgains for the year 2
Value at 31 August 2022 28

All investments are held in Crystal Amber fund.

45

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

12. DEBTORS

12. DEBTORS
31 Aug 22 31 Aug 21
£000 £000
Donations and sponsorship receivable 240 -
Legacies receivable 235 -
Other debtors 22 26
Prepayments 13 127
510 153
13. CREDITORS
31 Aug 22 31 Aug 21
£000 £000
Amounts falling due within one year:
Trade creditors 61 65
Other creditors 50 74
Accruals 154 134
Deferred income 522 184
787 457

Deferred income represents restricted funds from institutional donors for future periods. Movements on deferred income are shown below.


income are shown below.
31 Aug 2021 31 Aug 2022
Brought forward Received Released Carried forward
£000 £000 £000 £000
Institutional donors 105 933 516 522
Non institutional donors 79 79 -
184 933 595 522

14. MEMBERS LIABILITY

The charity does not have share capital and is limited by guarantee. In the event of the charity being wound up, the maximum amount each member is liable to contribute is £1. There were seven members on 31 August 2022.

46

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

15. UNRESTRICTED FUNDS

15. UNRESTRICTED FUNDS
Balance Income Expenditure Balance
31 Aug 2021 and gains 31 Aug 2022
£000 £000 £000 £000
General funds 692 2,516 2,344 864
Designated funds:
Lesotho: Mamohato Children’s Centre 627 - 123 504
Botswana: Children’s Camp 211 - 34 177
Programme funds - 1,200 196 1,004
Unrestricted funds 1,561 3,716 2,721 2,556

General funds represent all unrestricted income received and used to undertake the work of the charity.

Programme fund has been created to invest in the quality of our programmes so that we achieve the greatest possible impact and, in turn, attract growing support from existing and new funders.

16. RESTRICTED FUNDS: PROGRAMMES

Balance Income Expenditure Balance
31 Aug 2021 31 Aug 2022
£000 £000 £000 £000
Health & Wellbeing 79 425 484 20
NurturingCommunities (14) 160 146 -
Youth Advocacy 14 112 126 -
Education & Livelihoods (18) 134 116 -
Restricted funds 61 831 872 20

RESTRICTED FUNDS: Comparative information

Balance Income Expenditure Transfers Balance
31 Aug 2020 31 Aug 2021
£000 £000 £000 £000 £000
Health & Wellbeing 41 650 581 (31) 79
NurturingCommunities - 282 296 - (14)
Youth Advocacy - 133 119 - 14
Education & Livelihoods - 173 191 - (18)

47

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

17. NET ASSETS BETWEEN FUNDS

Unrestricted Funds Unrestricted Funds Restricted Total
Funds
General Designated Programmes
funds
£000 £000 £000 £000
Fixed assets
Tangible assets 30 688 - 718
Investments 28 - - 28
Current assets
Debtors 510 - - 510
Cash at bank and in hand 561 1,004 542 2,107
Creditors: amounts fallingdue within one year (265) - (522) (787)
Net current assets 806 1,004 20 1,830
Net assets 864 1,692 20 2,576

18. OPERATING LEASE COMMITMENTS

18. OPERATING LEASE COMMITMENTS
On 31 August 2022 the total of the charity’s future minimum lease payments
under non-cancellable operating leases was as follows: 2022 2021
£000 £000
Amounts due in one year 26 21
26 21

19. CAPITAL COMMITMENTS

On 31 August 2022, the charity did not have any capital commitments (2021: £0).

48

Notes to the financial statements for the year ended 31 August 2022

(CONTINUED)

20. RELATED PARTY TRANSACTIONS

The charity transacted with the following organisations which are considered related parties:

Amounts receivable (payable) with these entities during the current and prior year were:

2022 2021
£000 £000
The & Partnership
Gifts in Kind 85 85
Donations 62 60
Re-imbursement of event expenses 29 -
Storage fees re-imbursed to The & Partnership (1) (11)
AFoS
Donations 1,272 853
Payments made on behalf of Sentebale - 4
The Marshall Foundation
Donations 116 54

relate to amounts received via and in connection with fundraising events.

Other transactions with trustees are disclosed in note 7.

21. CONTINGENT ASSETS – LEGACY INCOME

available and £235k has been recognised as income. There were no other contingent assets for the current or prior year.

49

Sentebale, 17 Gresse Street, 6 Evelyn Yard Entrance, London W1T 1QL Company number 05747857 Charity number 1113544 sentebale.org