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← Network For Africa

2023-12-31-accounts

Charity Number: 1120932 Company Number: 06317689

Network for Africa

Annual Report and Financial Statements

for the year ended

31st December 2023

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their report and the audited financial statements for the year ended 31 December 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company’s government document, the companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2019)”.

1. Objectives and activities

Network for Africa (N4A) supports survivors of conflict and their families in communities in sub-Saharan Africa who have been left behind after the fighting stops, and the humanitarian aid moves on, to recover from trauma and rebuild their lives. We respond to what these communities tell us they need, and equip community leaders with the skills to identify those most in need, so we can offer appropriate and sustainable support. We form longterm partnerships with local NGOs, working with them to provide mental health support so survivors can tackle the deep-rooted psychological consequences that often clock their recovery, and livelihoods to enable them to break the cycle of mental illness and poverty. We currently have mental health projects in Rwanda, Sierra Leone and Uganda, where we are bridging the gap in community mental health services by building affordable, appropriate and sustainable community mental health programmes.

The trustees of the charity have given due regard and adhere to the Charity Commission’s guidance in public benefit.

2. Summary and Review of 2023

N4A’s work focuses on the most marginalised members of deprived communities in sub-Saharan Africa recovering from the devastating impact of conflict or genocide. Our work has evolved over time to really focus on what is needed in post-conflict communities: community mental health programmes combined with livelihoods support when people’s mental health has improved. The World Health Organisation’s 2022 World Mental Health Report reports that one billion people worldwide have a mental disorder - one in eight people - with depression and anxiety having the highest prevalence. In areas affected by conflict, the incidence is 1 in 5 people who suffer from some kind of mental disorder, including anxiety, depression, post-traumatic stress disorder (PTSD) and schizophrenia (Lancet, 2019). Despite this, mental health provision is severely limited in post-conflict African communities due to the lack of trained professionals and limited budgets for mental health services. Meanwhile, climate change is adding to the mental health burden in the places where we work - Rwanda, Uganda and Sierra Leone are all in the 20 countries most vulnerable to climate change (Action Aid, 2023), with climate change exacerbating the drivers of mental ill health, leading to people developing new mental health conditions, as well as worsening the situation for people with preexisting mental health conditions (WHO, 2022). Also, whilst there is a clear need for local mental health support, it is also important to recognise the causal link between mental health and poverty, with mental health forcing more people into poverty, or poverty exacerbating people’s mental ill health (Elliot, 2016).

Drawing on our extensive experience of supporting projects in post-conflict countries (16 years in Rwanda, over 13 years in northern Uganda and over 6 years in Sierra Leone), we work with local partner organisations to build affordable, appropriate, high quality and sustainable community mental health programmes, followed by livelihoods support once participants are well enough, so that they can earn a living, break the cycle of poverty and avoid falling back into mental ill-health. In 2023, in total across Rwanda, Uganda and Sierra Leone, our local partners empowered 3,247 people with mental health issues/epilepsy and their caregivers to improve their mental health and build sustainable sources of income and reached a further 14,685 through community awareness raising and training, to reduce stigma and discrimination so that people with, or recovering from mental illness can thrive.

Our goal is that people with mental illnesses/epilepsy (PMIEs) and their caregivers in post-conflict settings of sub-Saharan Africa can live fulfilled, poverty-free lives. We work towards this goal by:

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

None of this would be possible without the hard work and dedication of our partner organisations, to whom we owe a debt of gratitude. To support and facilitate their work we provide mental health supervision, staff wellbeing, training and continuing professional development, project management, safeguarding, fundraising, monitoring and evaluation, financial oversight and support with report writing.

In Rwanda we work with Survivors Fund (SURF), a Rwandan-based NGO which works to rebuild the lives of - survivors of the genocide against the Tutsi. https://survivors fund.org.uk

In Sierra Leone we work with Conforti, a Sierra Leonean NGO based in Port Loko, which supports people with mental illness and epilepsy in Port Loko district, Sierra Leone, to fully participate in life. https://www.instagram.com/pl_conforti/

In Uganda we work with BNUU, a Ugandan NGO that provides mental health support to communities in postconflict recovery in Agago District, north-east Uganda. https://bnuu.org/

Plans for the future – In June 2024 we will be visiting Burundi for the first time, to facilitate a peer-to-peer counselling training programme for a range of local duty bearers who work with those who have experienced trauma. This will be a pilot project which we will evaluate and then possibly develop further, funds permitting. Whilst we have been developing ideas for replicating our work in other areas, notably Cameroon, Nigeria and refugee camps near Uganda’s South Sudan border, both the security situations and unavailability of funding has led us to pause these for the time being. We are also working to expand our reach within the three countries where we already work – all of which continue to have unmet needs for wider mental health support – and in which we have a long track record on which we continue to build. In Rwanda, we have expanded our work to include a peer counselling group for older genocide survivors following a recommendation that to work intergenerationally within families would improve the long-term outcomes for participants. In Sierra Leone, we have expanded our provision of epilepsy medication and the number of self-help groups we support. In Uganda, we have expanded geographically to provide our services to two new sub-counties which previously had little to no mental health support, and will be providing livelihoods to a further 14 self-help groups.

1 Known as Village Welfare Committees in Sierra Leone, and Village Health Teams in Uganda

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

3. Achievements and performance

RWANDA

2023 highlights included:

Background

In Rwanda, we partner with Survivors Fund (SURF), where the legacy of the 1994 Genocide against the Tutsi in Rwanda continues to have a profound impact on people’s mental health – around 26% of the population are estimated to suffer from PTSD (BMC Psychology, 2020). While the government has made commitments to improve mental health, resources are limited and progress is slow, which means that many people with mental illness still have minimal access to care. Rwanda ranks 161 out of 193 nations in poverty, provision of health and education and quality of life on the 2024 UN Human Development Index, and 34% of people live in extreme poverty on below $2.15/day (World Data Lab 2024). Rwanda has 39.8 mental health professionals per million people (WHO 2020).

Mental Health

SURF’s peer counselling programme helps approximately 300 young genocide survivors every year to address their post-traumatic stress disorder by providing a structured and safe environment where they can share and talk about their trauma and experiences. There are selection criteria e.g. survivors’ age, whether they have dropped out of school, and/or are unemployed etc., to ensure that those most in need are enrolled. Last year, because of an overwhelming demand for places, 345 young survivors (132 male, 213 female) from the eastern and southern provinces were enrolled onto the peer group counselling programme. They formed 12 peer counselling groups, and elected 24 participants from their groups (1 man and 1 woman per group) to take on the role of peer support counsellors (PSCs). Their role was to moderate and lead the fortnightly group counselling sessions, follow up on any participants who were experiencing particular difficulties and refer more complicated cases for extra support to the project’s counsellors. The PSCs were trained in trauma counselling, before leading the group counselling sessions. 240 group counselling sessions were held, in addition to individual counselling sessions for 142 of the participants who needed extra counselling. The PSCs conducted 177 home visits, providing family therapy and help with resolving family conflicts. Mental health awareness raising in the community reached a total of 1,094 community members. These sessions explained types of mental illness e.g. trauma, depression, anxiety etc., and provided information on treatment and how to access it.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Some of the participants were able to take part for the first time in the annual commemoration activities of the 1994 Genocide against the Tutsi in Rwanda because of the psychological support the counsellors had provided. Their relationships with family and friends improved, which they attributed to the communication and conflict resolution skills acquired. New friendships have enabled them to continue meeting to discuss ongoing life challenges, and effective coping strategies have helped them navigate post-genocide challenges, including flashbacks. Knowledge about mental health has enabled them to help others who haven’t secured a place on the programme. Communication and conflict resolution skills have improved their relationships with family and friends. Community awareness raising about mental health and the peer counselling programme has reduced stigma and encouraged more individuals to seek help. Participants helped with the renovation of four kitchens, built two toilets and planted and harvested crops for fellow peer support group members who badly needed this help. This wouldn’t have happened before because there was little cohesion amongst survivors in their communities.

Livelihoods

Livelihoods and entrepreneurship provide a pathway for young genocide survivors to achieve economic independence. By starting their own businesses, they can generate an income, support themselves and contribute to Rwanda’s economic development after 30 years of struggle. By supporting young survivors with entrepreneurship opportunities, we are able to break the cycle of poverty and mental illness, and provide prospects for upward mobility and prosperity.

250 members of the peer support groups received work readiness training, of whom 240 received training in entrepreneurial skills. Of these, 218 have now started small businesses. The peer support group members saved over £1,000 between them. This might not seem like much, but it is a hugely significant amount considering the financial status of the group members. They can now use these savings to help fellow group members with transport costs when going to hospital for example, or to provide small loans to start a business. Participants reported that the savings they have started have increased group cohesion and will help to sustain their peer counselling groups now that their time on the peer counselling programme has ended. Furthermore, they are raising money to share amongst their fellow group members so that they can meet their basic needs and start small businesses. Nine project participants received government grants of £300 each to start their small businesses. Forty-nine participants who were keen to grow their businesses or develop new ones, joined an intensive 2-year entrepreneurship training programme, after which 34 received microloans and 6 have already repaid their loans in full. Their improved mental health means that they are focusing on economic empowerment, as they are now able to think about their future.

Training and development

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Challenges

Looking ahead – This programme is replicable and scalable, funding permitting. The demand is there, and we would like to secure funding to double the number of project participants and provide on-site childcare. The peer counselling programme has been running for some years now and the model works well and would be easy to replicate in new areas in Rwanda. We would like to offer more counselling groups for older genocide survivors. We would like to provide more follow up support for peer support group members. We would like to scale up the entrepreneurship programme and boost the loan guarantee fund. We would like to provide top up grants to groups that have started saving to enable them to disburse more loans to individuals who want to start small businesses.

Thanks – We would like to thank the Blackfriars Overseas Aid Trust for supporting the Entrepreneurship Programme, the James Tudor Foundation and the Bryan Guinness Charitable Trust. We would also like to thank all those who donated to our Big Give Appeal: The Step Up Fund, Rebecca Tinsley, Olivia Warham, David Gye, Robert Woodfield, Annabel Harris, Keith Williams, David Bliss, Mary J Harvey, Frida Critien, Julie Schneringer, Maxwell Gibbs, Elizabeth Reddish, Melanie Harris, Jo Ryan, Julia Wisdom, David Russell, Kit Feber, Mark Harris, Howard White and Henry Tinsley.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

SIERRA LEONE

2023 highlights included:

Background

In Sierra Leone, we work with Conforti Port Loko in Port Loko district, where 70.9% of people live in poverty (UNDP Sierra Leone, 2019), and 81% depend on agriculture for their main source of income (OCHA Sierra Leone, 2015). Port Loko district had the highest number of infections and deaths from Ebola (SSL, 2017), while at least 20% of Ebola survivors have serious mental health challenges (BMJ 2020). Port Loko is also home to three ‘amputee camps’ housing civil war survivors and their families, who receive no state support and depend on travelling to Freetown to beg, to feed themselves and their families. Many still suffer trauma, stigma and marginalisation as a result of their amputations, and frequent floods, extreme poverty and the impact of the Covid-19 pandemic, have all had a profound effect on people’s mental health. An estimated 700,000 people in Sierra Leone are suffering from serious mental health challenges e.g. epilepsy, schizophrenia (Ministry of Health and Sanitation and WHO, 2019). Yet, 98% of people with mental illness in Sierra Leone do not receive treatment (Hopwood et al, 2021) – there is just one state psychiatric hospital (where until 2018 people were kept in chains), and in Port Loko, there is just one mental health nurse for a population of over 600,000 people. Sierra Leone ranks 184 out of 193 countries in the 2024 UN Human Development Index, and 39% of the population lives in extreme poverty (World Data Lab, 2024). Sierra Leone has 3.5 mental health professionals per million people (WHO, 2020).

Mental health

In 2023, 394 people attended mental health clinics in Conforti’s operational areas, and 489 people received counselling. 21% were diagnosed with depression, 21% with PTSD, 20% with anxiety, 18% with substance use disorders, with the remainder suffering from epilepsy, stress and/or psychosis. This represents a decline in the proportion of counselling clients with epilepsy, as more of these clients’ have been stabilised with medication and the stigma they face has reduced due to Conforti’s community-awareness raising work. By the end of 2023, 86% of counselling clients exhibited a reduction in anxiety, and 79% a reduction in depression, compared to before starting counselling.

By December 2023, 29% of the 181 people with epilepsy receiving medication were able to pay a small cost recovery charge for their medication. Over the course of the year, the amount of people able to pay something for medication rose to 40%. We hope that, once the newer groups have livelihoods, SHG members will be able to start drug banks for epilepsy medication, similar to Uganda. Follow up clinics with many of the young people with epilepsy now often has to happen in evenings and weekends, as most have been able to return to school.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

During 2023, Conforti held 72 community education sessions which were attended by 1,427 people, of whom 163 came from outside the beneficiary areas. A sample of 108 attendees were given ‘pre’ tests – questionnaires to assess their knowledge about mental health and epilepsy – prior to the community education sessions, followed by ‘post’ tests at the end of the sessions. 67% demonstrated improved understanding of the signs, symptoms, causes and treatment for mental illnesses and epilepsy.

966 pregnant women and new mothers and 202 of their male partners attended maternal mental health sessions. The number of male partners had increased in the second half of 2023, thanks to the work Conforti has been doing to engage men through the men’s groups.

3,493 students and 273 teachers attended mental health assemblies led by Conforti during 2023. Students report that stigma towards those with mental health issues in schools is reducing, whilst understanding how to nurture child wellbeing by teachers is increasing. Informal focus groups of staff and students with N4A’s mental health consultant have shown greatly improved mental health knowledge.

Conforti introduced men’s and women’s groups at the start of 2023 to tackle the recurring issues of both neglect of pregnant women, and domestic and/or gender-based violence and the impact on women’s mental health. The men’s groups have 104 people in regular attendance, and the women’s groups have 111.

Livelihoods

A total of 367 PMIEs and their caregivers continue to actively participate in their 15 self-help groups (SHGs). Nine of the SHGs have had livelihoods support, whereas the 6 others are waiting for theirs. All 15 SHGs have agreed constitutions and are being supported with their savings and loans. Those with livelihoods saved £67.86 per person on average, while the 129 members of the other six SHGs saved £34.71 per person on average. This has increased the value of the original nine SHGs’ savings by 241% since December 2022.

During 2023, we supplied seeds, cuttings, fertiliser and guidance for all SHGs to start group vegetable gardens, to help mitigate against rising food costs, and help them maintain their food intake without having to compromise their savings or livelihoods. In order to tie in with the seasons, members were provided with groundnuts (peanuts) and a leafy green vegetable similar to spinach in September, followed by cassava and rice in December 2023. Much of the feedback from the SHG members at the end of 2023 was that the vegetable gardens have helped to alleviate the hardship that they face.

Training and development

The team continues to receive regular training, supervision and professional development from N4A’s mental health specialist (a former psychiatric nurse who is based in Sierra Leone). In addition to training on specific topics, she has also done some shadowing of counselling sessions in order to help the counsellors’ professional development. Some members of the team are already helping the mental health nurse with the medication management, but it’s important that we make the collaboration more formal through improving their familiarity and use of WHO’s mental health gap action programme (mhGAP) guidance regarding medication, which was the focus of some of the mental health specialist’s sessions towards the end of the year.

N4A’s mental health specialist has also been doing one-to-one supervision sessions with Conforti’s team members during her project visits. These have been particularly helpful, with team members feeling able to voice their challenges and difficulties, as well as reflect on their own professional development. Her feedback is that the team were not used to individual supervision, but they appreciate the opportunity and are eager to talk about their motivation and challenges and would like to expand their work to more communities.

Challenges

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Looking ahead

Conforti would like to scale up their livelihoods support to reach the SHGs (comprising 149 people) not yet supported. They would also like to create 15 new self-help groups (comprising 300 people) and provide them with livelihoods support. They would also like to expand their mental health work in schools to support and engage younger community members. They intend to complete a mapping exercise of available mental health services and feed this into its strategic plan.

Thanks – We would like to thank the Addax and Oryx Foundation and the Pro Victimis Foundation for their continued support. We would also like to thank The Kenneth Miller Trust who kindly donated to our vegetable garden appeal for Sierra Leone.

UGANDA

2023 highlights included:

Background

In Uganda, we work with BNUU in Agago District – a remote and neglected corner in the north-east of the country. The area was a battleground of a sustained and brutal conflict during the 21-year long civil war, characterised by unspeakable atrocities, including the abduction and forcible recruitment as child soldiers of tens of thousands of children. Depression, anxiety and PTSD are rife: 35% of Ugandans suffer from a mental illness, and 15% of them require treatment (Molodynski et al, 2017). There is only one psychiatric hospital in Uganda, and whilst there are 28 inpatient psychiatric units in other hospitals, the majority of these are near Kampala, the capital city. 87% of the Ugandan population lives in rural areas, like Agago District, meaning the majority of Ugandans have little access to mental healthcare (Shah et al., 2017). Uganda ranks 159 out of 193 countries in the 2024 UN Human Development Index, and 35% of the population lives in extreme poverty (World Data Lab, 2024), with the north of the country being poorer than the national average as a legacy of the LRA conflict (World Bank, 2019). Uganda has 25.7 mental health professionals per million people (WHO, 2020).

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Mental health

BNUU held 62 community awareness-raising sessions during 2023, attended by a total of 915 people. Of the people attending mental health clinics, 69% first came across BNUU via these sessions. They covered key areas such as causes of mental illness; different mental health conditions and their presenting symptoms; stigma; basic care for people with mental health conditions; and referral pathways. Additionally, BNUU participated in 3 radio shows during suicide prevention month on the theme “Creating hope through action”, with listenership across 10 districts.

BNUU held 67 mental health clinics across 6 sub-counties, which enrolled and treated a total of 467 clients. There had been a problem with excessive client demand in Adilang and Lapono sub-counties, so in July BNUU trained health workers in six more health centres, enabling them to offer mental health services, thus reducing the bottle neck and widening their reach. This increased demand is partially because the counsellors have invested more time in raising awareness about depression, which has led more people to come forward for treatment. BNUU continues to hold talks at the mental health clinics, and in 2023, 34 talks were held which were attended by 2,718 people. Key topics included: the safe storage of medication; the role of caregivers; the importance of adhering to counselling and medication; the importance of observing clinic appointments; stigma; and nutrition.

606 people received individual counselling, and 75 women were supported with group counselling. BNUU formed nine counselling groups during the year comprising clients facing similar challenges (e.g. women with depression due to gender-based violence), enabling more clients to be reached. Overall, by the end of the year, 72% of counselling clients showed significant improvement in their mental health symptoms.

629 people were supported with home visits, carried out by BNUU’s counsellors, and supported by village health teams (VHTs) which BNUU has trained. Of the clients visited at home, 98% said they no longer feel stigmatised, which they attributed to the ongoing awareness-raising on mental health. However, all the clients said they were unable to buy food for the family at some point during the previous months because of low household income and are only able to eat once a day. This was worsened by the prolonged dry weather resulting in poor harvest yields. More positively, 93% of the clients who were visited at home were able to engage in daily activities such as working in the fields, domestic work, running their businesses and attending social events.

BNUU held four community stakeholders’ engagement meetings in four different communities, attended by 45 community members – who run successful businesses locally, and/or who regularly purchase from SHG members’ businesses – and 34 BNUU SHG members. Key areas discussed included the improved attitude of community members towards PMIEs; increase in PMIEs’ household income; the positive impact of the drug banks on PMIEs’ mental health; the reduced care burden because of PMIEs’ improved mental health; prolonged dry spells causing conflict in some households; and inclusion of PMIEs in government programmes, such as the Parish Development Model (PDM), Uganda Women’s Entrepreneurship Programme (UWEP) and the Youth Livelihood Programme (YLP).

As part of BNUU’s Grand Challenges Canada funded project, BNUU’s mental health clubs in schools had a membership of 2,242 young people across 30 schools, with an average attendance of 96%. Of these, 228 also enrolled in counselling with BNUU. Meanwhile, BNUU has offered psychoeducation to 562 parents of young people with depression and anxiety, sharing key information such as understanding the causes, signs, symptoms and basic care of mental illness, and gave mental health talks to 2,350 parents on school parents’ days.

There are now drug banks in six sub-counties, overseen by the drug bank management committees made up of 59 SHG members, who have been trained by BNUU to offer guidance, ensure compliance and agree terms of reference. During a shortage of medication in some health centres in October/November, the drug banks were put into use to ensure continuity of medication. This prevented 45 clients from going without their mental health medication.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Livelihoods

240 members of 12 SHGs were trained in VSLAs, drug banks, financial literacy, and livelihoods selection, before receiving livelihoods in August 2023. Their initial livelihoods items included 144 cartons of salt, 78 bags of sugar, 54 boxes of soap, 99 cans of cooking oil, 9 cartons of baking powder and 9 cartons of flour. By the end of the year, these SHG members had saved a total of £627 across their individual savings, group welfare funds (from which members can borrow to boost business, buy food or fund emergency needs) and drug banks – an average of £48.99 per person.

SHG members with livelihoods are borrowing from their VSLAs to invest in diversifying their businesses. 41 members have borrowed a total of £202 so far and are diversifying into new activities such as chicken farming, pigs, goats and agriculture.

Training and Development

BNUU carried out a number of training sessions with the 200 members of the 10 newly formed SHGs during 2023. The training included human rights, advocacy, and setting up drug banks. Additionally, 240 other SHG members were trained in financial literacy, village savings and loans, analysing key trends, and enterprise selection, before receiving their livelihoods in August.

As part of continuing professional development and staff capacity building, Dr. Lynda Nakalawa (PhD Psychology and lecturer at Makerere University) continued her quarterly visits to BNUU, as well as having online supervision sessions with them in between visits. Her programme is guided by a needs assessment carried out at the end of 2022. During the year, her visits covered a range of topics and activities, including: understanding trauma, and trauma counselling; cognitive behavioural therapy techniques; dealing with compassion fatigue; family/group counselling; caring for caregivers; and reflecting on the year. Each visit also involved team building activities and mentorship.

Dr. Nakalawa’s feedback was that client recovery increased because of the training in family therapy and counselling for trauma, depression and anxiety, and which provided greater understanding of how to engage families in supporting their PMIEs.

The debriefing sessions she provides have given the counsellors the opportunity to discuss difficult cases and come up with solutions, and they are better at carrying out assessments for clients experiencing trauma.

Clients’ adherence to medication and keeping clinic appointments has also improved because the mental health team are better at knowing what information to give clients in order to motivate them. The cognitive behavioural therapy (CBT) skills they have learnt have enabled them to plan for different types of counselling sessions.

In December 2023, N4A funded a daytrip for the BNUU team to Aruu falls – a waterfall in northern Uganda - in response to one of Lynda’s recommendations and her observation of some BNUU team members feeling overwhelmed. This trip was a great success and very much appreciated by the team.

Challenges

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Looking ahead

BNUU is growing and developing as a Ugandan mental health organisation and is really making a difference to the mental health landscape in Agago District, where it now has a presence in six sub-counties. As well as continuing their mental health support and taking it to more sub-counties in Agago District, BNUU wants to scale up its livelihood support to reach 22 further self-help groups (comprising 440 people) who have not yet received livelihoods support. It would also like to consolidate and scale up its mental health work in schools, which to date has been done as part of a pilot project and seed grant. If possible, it would like to offer mental health training to St. Bakhita nursing school in Kalongo, specifically for nurses studying midwifery.

Thanks – We would like to thank the Bloom Foundation and Fondation d’Harcourt. We would also like to thank The Kenneth Miller Trust who kindly donated to our vegetable garden appeal for Uganda.

4. Safeguarding

N4A believes that everyone we come into contact with, regardless of age, gender, identity, disability, sexual orientation or ethnic origin has the right to be protected from all forms of harm, abuse, neglect and exploitation. N4A will not tolerate abuse and exploitation by staff or associated personnel. We expect all staff contracted by N4A to abide by our safeguarding and associated policies. This includes staff working for our implementing partner organisations who are actively involved in the delivery of programmes and projects designed and funded by N4A. This also applies to associated personnel whilst engaged with work or visits related to N4A, including but not limited to the following: consultants; volunteers; contractors; programme visitors including journalists, celebrities and politicians. We will continue to actively engage with safeguarding developments and make sure that our policies are kept up to date. The following policies are available on our website: www.network4africa.org:

We were able to facilitate some specialist face-to-face safeguarding training in 2023 for our project partners in Sierra Leone and Uganda with the support of local practitioners. Regular follow-ups and refresher training was provided to all three of our partners throughout the year.

5. Fundraising

N4A focuses its fundraising on trusts and foundations and high value fundraising. This was decided jointly by the trustees and staff as offering the best return on investment, given N4A’s limited in-house time resource for fundraising, and its small supporter database. Its founder, Rebecca Tinsley is hugely supportive with her relationship fundraising both in the UK and the USA. N4A actively engages in fundraising via the annual Big Give Appeal and every second year with the London Marathon as well as other appeals through its social media and newsletters.

The UK funding landscape has been changing over the past few years with fewer options available. Grant making trusts are now making the transition to fund directly in-country in response to the growing decolonisation movement. Whilst this is a good development, Network for Africa’s model of working with local start-up NGOs and its long-term commitment to build their capacity and help them grow, makes this a challenge as not all funders understand the added value of N4A’s ongoing support. Small community-based NGOs that are implementing a lot of the work on the ground, are often not large or developed enough to navigate the complex world of grant applications, nor do they have the in-house resources to meet the rigorous reporting requirements alone. N4A is trying to ensure its local partners’ voices are heard in this debate, to try and prevent the potential abandonment of smaller NGOs by large funders because of local infrastructure and organisational issues. That, coupled with a reduction in availability of statutory funding e.g. the National Lottery Community Fund has ended its overseas grants programme; the FCDO has significantly reduced and/or diverted the funds from its Overseas Development Assistance; means that there are more organisations chasing what limited funding is available. We are however, exploring other funding opportunities. A significant proportion of our funding is now coming from foundations in Switzerland, so we are networking where possible to potentially open new funding avenues and relationships.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

6. Strategic Plan

Network for Africa has a five-year strategic plan covering the period 1 January 2024 – 31 December 2028, against which we base our plans and progress.

7. Online presence

We use our website (https://network4africa.org/), Facebook, X (formerly Twitter) and email newsletters to communicate with current supporters, demonstrating the need for the work and its impact. We also use LinkedIn and Instagram to promote our projects and attract new supporters. We regularly publish blog posts about our work on our website and via our email mailing list, as well as using X and Facebook to raise awareness of developments in global mental health and other relevant issues, and to engage with others who are posting about mental health and development. We have supported our partner in Sierra Leone to have its first online presence, by helping them set up an Instagram page https://www.instagram.com/pl_conforti/ (it is hoped a website will follow).

8. Financial review

Our annual accounts for 2023 showed income of £419,249 and expenditure of £436,365 - a deficit of £17,116 against the budgeted deficit of £58,587, providing a positive variance of £41,471. This was primarily as a result of securing an unbudgeted grant which has allowed us to increase the number of SHGs that we support in Uganda by 10, plus a contribution from our Ugandan partner in recognition of our role on a new independently secured grant. We ended 2023 with a healthy bank balance of £148,018 (£181,405 in 2022), and overall reserves remain at a high level of £174,452 (£191,568 in 2022). This amount is broken down as £107,126 (£116,401 in 2022) restricted to our ongoing projects for future disbursement and £67,326 (£75,167 in 2022) unrestricted.

9. Risk

We have examined the major risks to which Network for Africa is exposed and we review them at each Board of Trustees meeting. The CEO and the Chair, under the supervision of the Board, maintain the Risk Register. Below is an overview of the major financial and operational risks we were facing at the time of writing this report (May 2024).

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Risk Explanation Impact Probability Management
Loss of key
staff at projects		 Bigger international NGOs
can offer higher salaries and
some
posts
e.g.
senior
management positions can
command large salaries, far
higher than N4A is able to
pay. In Uganda we have lost
several key postholders at
our partner BNUU to INGOs.		 High High Monitor this closely and keep in
close contact with the programme
managers. Offer one-off salary
compensation
payments
to
mitigate inflation and encourage
staff retention where possible.
Inflation in
Sierra Leone
increases
project budgets		 Inflation is running high in
Sierra Leone. In particular
the price of fuel in Sierra
Leone is impacting on the
cost of reaching participating
areas which cover huge
distances.		 High High Monitor exchange rate gains and
check with funders as to whether
we can use any gains to offset the
impact of inflation.
Lack of funding
opportunities in
the UK		 The current statutory funding
pool has been shrinking
including the reduction in
available funds at the FCDO
for
international
development.		 High High Focus on funding opportunities on
poverty reduction and the impact
on mental health. Research other
funding pools e.g. Switzerland and
the USA.
Funding
shortfalls		 Whilst we currently have
adequate reserves, we are
aware
that
our
Rwanda
programme
is
not
fully
funded with no long-term
grants secured.
Both of the grants for the
Sierra
Leone
programme
end in July 2024. We do not
have any guaranteed funding
beyond that date.		 High High Research and apply for 3-year
grants
for
the
Rwanda
programme. Continue to review
finances and continue to carry out
stress tests on our finances.
Ensure
that
monitoring
and
evaluation clearly demonstrates
the programme’s impact.
We
have
the
prospect
of
supporting
our
Sierra
Leone
partner to secure a grant for 50%
of the Sierra Leone programme for
one year, provided we can raise
the other 50%. Focus on securing
the other 50% and for longer than
one year.
Climate change
affects food
production and
causes food
insecurity and
inflation		 Increasingly
unpredictable
weather patterns make it
harder to guarantee harvests
that provide much needed
income and a source of food
for clients. Bad diet and food
shortages negatively impact
on the mental health of
clients, especially those on
medication. Poverty creates
stress and anxiety that can
trigger mental illness.		 High High Strengthen
livelihood
opportunities
that
are
not
dependent on agriculture. Provide
items for cultivation of vegetable
gardens to mitigate against food
shortages and provide potential
extra income. Keep abreast of
research
and
developments
relating to climate change and
mental health.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Risk Explanation Impact Probability Management
The weakening
of the £ sterling
removes
exchange rate
gains		 We have seen the weakening
of the £ sterling weaken
exchange
rate
gains
in
Rwanda and Uganda, which
previously afforded budget
flexibility to meet the impact
of inflation. Project budgets
that
were
calculated
on
previous exchange rates are
now running over budget.		 High High Keep in close contact with our foreign
exchange brokers and forward-buy
currency when advantageous to do
so to hedge against exchange rate
losses.
Statutory
funders shift
international
funding to the
UK e.g.
National Lottery
Community
Fund		 The strategy changes and so
projects
that
stood
a
reasonable
chance
of
securing long-term funding
have that option withdrawn.		 High High Maintain
the
relationship
with
previous grant managers as their
strategy may change again in the
future. Try to decentralise functions
and support our project partners to
apply for grants themselves.
Foundations
are only funding
local
organisations
in-country		 This move to decolonise aid
could not only impact on
N4A’s viability but also on our
project partners’ ability to
continue their work, because
of their size and stage of their
development.		 High High Develop a new model for N4A clearly
demonstrating our offering and the
added value that we bring to our
project
partner’s
evolution
and
development.
Grant making
foundations are
directing their
funding to
organisations
in-country		 Most funders are switching
their funding away from UK
based NGOs to funding in-
country, with some allocation
for ‘technical support’ for
organisations like N4A. Our
partners are not all at the
same level of development to
be able to manage these
grants
or
the
reporting
requirements.		 High High Explain to the funders that for some
of our project partners the move to
funding directly is a transitional
process and that N4A’s added value
is to support them on this journey. It
would be very challenging for them if
N4A was to withdraw its support.
Not positioned
to take
advantage of
funding
opportunities		 N4A needs to be sufficiently
resourced to undertake new
project development.		 High Medium Support our project partners to
develop project proposals and to
apply for grants from funders that will
only fund ‘in-country’.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Risk Explanation Impact Probability Management
Safeguarding
incident in one
or more of our
programmes		 It
would
be
extremely
damaging for our project
partners and for N4A if there
was a safeguarding incident.		 High Medium Check monthly with our project
partners for safeguarding updates.
Ensure that all N4A’s safeguarding
policies
are
reviewed
annually.
Ensure that our project partners have
safeguarding training and that it is
part of their regular staff training.
Loss of key
staff at N4A		 N4A has a very small staff
team and any staff losses
would pose
a threat to
delivery of projects.		 High Unknown Ensure that there are appropriate
consultants to add support if and
when necessary. Ensure that N4A
offers inflation proof pay rises where
possible
that
recognise
talent.
Enable flexible working. Provide
continuing professional development
and other opportunities to encourage
staff retention.

10. Reserves policy

The trustees have established a policy whereby the intention is that unrestricted funds should be maintained at a level equivalent to a minimum of three months’ core operating costs (£48k). This is currently on track.

11. Plans for the future

Plans for 2024 include:

Programmes:

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

General – Explore other options for providing start-up capital for self-help groups e.g. micro-loans; complete the mapping of mental health provision and consolidate our networks in the geographic areas of Rwanda, Sierra Leone and Uganda where we work; support our project partners with training in fundraising and grant writing; work with our project partners to develop their online presence; continue to develop strategic partnerships with other NGOs e.g. Health Poverty Action, to enable consortium funding bids, shared learning and increased support in-country; keep safeguarding policies up to date and maintain regular dialogue with project partners and share training materials with them; continue to develop Network for Africa’s profile and voice in the mental health NGO community; continue to refine our mental health training model that can be shared with other organisations; develop a new 5-year Strategic Plan; continue to visit the projects now that Covid restrictions have been lifted; develop N4A’s model to adapt to the decolonisation of aid movement.

12. Structure, governance and management

Network for Africa is registered as a company limited by guarantee (without share capital) no. 06317689 and a registered charity no. 1120932. Its governing instrument is its memorandum and articles of association. The directors are the members of the company and each member, during his or her membership or within one year afterwards, undertakes to contribute a sum not exceeding £1 to the assets of the company in the event of it being wound up.

The trustees, who are also the directors for the purpose of company law, and who served during 2023 were:

F Critien D Gye (Hon Treasurer) D Russell (Chair) R C Tinsley J Hogwood H Walters

New trustees are appointed as required and receive comprehensive induction on the activities of the charity. We carry out an annual audit of trustee skills to ensure that we have the required knowledge on the board. We are developing a strategy for recruiting future trustees from the countries which we work, and/or with lived experience of the issues we exist to address. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

How Network for Africa is run

Network for Africa is a charitable company, registered in England and Wales with both the Charity Commission and Companies House.

This structure, which is used by many charities, allows us to have all the advantages of charitable status, and simultaneously to limit the trustees’ liability through the company’s ‘limited’ status. As a charity and a company limited by guarantee, Network for Africa has no share capital and therefore cannot be owned by anyone.

The charity is governed by its Memorandum and Articles of Association, dated 19 July 2007.

A Board of Trustees heads Network for Africa. For company-law purposes, the trustees are also the directors of Network for Africa Ltd.

The Chief Executive Officer undertakes day-to-day management of the organisation. The Board of Trustees has authority over and responsibility for the organisation and acts as its legal guarantors. The effective involvement of the Board of Trustees is considered crucial to the success of Network for Africa and is dependent on shared goals, the development of sound and creative working practices and significant time commitments.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

The Board meets four times a year, to assess the charity’s progress since the previous meeting, and to set milestones to be achieved by the next meeting. The CEO attends each Board meeting and provides an update to the Trustees on the charity’s progress, and assists in the setting of goals. Trustees also provide valuable assistance to the CEO and other members of staff when necessary. Current trustees are:

Staff team

Network for Africa has three permanent staff members:

In addition, we are supported by:

We use consultants to help with grant writing and reporting.

NETWORK FOR AFRICA

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

Volunteers

N4A’s success, work and growth would not be possible without the loyal support of our volunteers. We are so grateful to Rebecca Tinsley for her incredible fundraising and formidable writing skills; our Chair David Russell for his advice, support and encouragement of the staff; Dr. Barbara Bauer and Dr. Shelly Evans for their professional oversight of our mental health programming; Carrie Braes for her design skills; David Ferguson for his IT Support; Liam Dempsey for his development and maintenance of N4A’s and BNUU’s websites; Robert Woodfield for his financial overview of our operations.

13. Thanks

In addition to the donors recognised above, we would like also to thank our supporters in the UK: Audrey Migot-Adholla, Philippa Ball, the Bliss Family Charity, Margot Chaundler, Michael Davis, Thomas Doughty, Lesley Eaton, Maxwell Gibbs, Annabel Harris, Rachel & Julian Hubbard, the van Mesdag Fund, Anne Miller, Hans Olsen, St Nicholas (Compton PCC), Mark Tinsley, the Rebecca and Henry Tinsley Charitable Trust, Howard White, Julia Wisdom and one anonymous donor.

We would also like to thank our supporters in the USA:

Michael Abate, Sara Aldape, All Saints-by-the-Sea Episcopal Church, American Online Giving Foundation, Tracy Bollag, David Boyd, Ken Collamore, Annabel Davis-Goff, Martha Elliott, Susan Gibson, Diane Giles, Mary Harvey, Jody & Mel Heyman, Jewish Communal Fund, Betsy and David Kain, Carol Kline, Richard Lamb, The Laurie Campbell Foundation, the Lohrisch family, Stephen and Carol Lombardi, Stacey Lydon Goodlet, Bob Meltzer, Karen Pick, Lorraine Sheinberg, The Schwab Charitable Foundation, Brian Silverman, Sasha Spielvogel, Sharon Sutton, Pell Tanner, Samuel Totten, Paul Warwick, Elisabeth Weber, Syd Walker and The Writer Family Foundation.

And our supporters in New Zealand: Veronia Houghton and Christine Thomas.

14. Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

This report has been prepared having taken advantage of the small companies exemption in the Companies Act 2006.

The trustees’ report was approved by the Board of Trustees.

………………………………………………………………………..

D Russell Trustee

13th June 2024 Dated: …………………………………………………………….

NETWORK FOR AFRICA

TRUSTEES’ RESPONSIBILITIES STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees (who are also directors of Network for Africa for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the 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 the financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

NETWORK FOR AFRICA

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF NETWORK FOR AFRICA

Opinion

We have audited the financial statements of Network for Africa (the 'charitable company') for the year ended 31 December 2023 which comprise the statement of financial activities, the balance sheet and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. lf we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

NETWORK FOR AFRICA

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF NETWORK FOR AFRICA

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but ls not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

NETWORK FOR AFRICA

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF NETWORK FOR AFRICA

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

The primary responsibility for the prevention and detection of irregularities including fraud remains with those charged with governance and with management.

A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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.

==> picture [44 x 47] intentionally omitted <==

Benjamin Hayes BSc FCA (Senior Statutory Auditor) For and on behalf of Wenn Townsend Chartered Accountants and Statutory Auditor

13th June ………………………. 2024

NETWORK FOR AFRICA

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
Notes Funds Funds Funds Funds Funds Funds
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Income from:
Grants and donations3 158,461 260,652 419,113 150,403 325,099 475,502
Interest receivable 4 136 - 136 15 - 15
Total income 158,597 260,652 419,249 150,418 325,099 475,517
Expenditure on:
Raising funds 5 137 282 419 162 175 337
Charitable activities 6 171,307 264,639 435,946 124,425 253,641 378,066
Total resources expended 171,444 264,921 436,365 124,587 253,816 378,403
Net incoming/(outgoing)
resources before transfers (12,847) (4,269) (17,116) 25,831 71,283 97,114
Gross transfers
between funds 13 5,006 (5,006) - (5,580) 5,580 -
Net income/(expenditure)
for the year (7,841) (9,275) (17,116) 20,251 76,863 97,114
Fund balances at
1 January 2023 75,167 116,401 191,568 54,916 39,538 94,454
Fund balances at
31 December 2023 67,326 107,126 174,452 75,167 116,401 191,568

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

NETWORK FOR AFRICA

BALANCE SHEET

AS AT 31 DECEMBER 2023

2023 2022
Notes £ £ £ £
Current assets
Debtors 10 38,068 27,338
Cash at bank and in hand 148,018 181,405
───── ─────
186,086 208,743
Creditors: amounts falling due
within one year 11 (11,634) (17,175)
───── ─────
Net assets 174,452 191,568
═════ ═════
Charity funds
Restricted funds 13 107,126 116,401
Unrestricted funds 67,326 75,167
───── ─────
Total charity funds 174,452 191,568
═════ ═════

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

13th June

The accounts were approved by the Trustees on ……………………… 2024.

==> picture [157 x 47] intentionally omitted <==

D Russell Trustee

Company Registration No. 06317689

The notes on pages 26 to 34 form part of these financial statements

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies Charity information

Network for Africa is a private charitable company limited by guarantee incorporated in England and Wales. The registered office is 14 St Mary's Street, Stamford, Lincolnshire, PE9 2DF. The nature of the charity’s operations and principal activities are included in the Trustees’ Report.

1.1 Accounting convention

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees' continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions imposed by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees’ Annual Report.

Investment income is earned through cash balances on account and includes dividends and interest which is recognised using the effective interest method.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies (continued)

1.5 Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

1.6 Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is included in note 7.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies (continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company's contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amounted expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

1.10 Foreign exchange

Transactions denominated in foreign currencies are recorded at the average rate ruling during the month of each transaction.

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. All differences are included in net outgoing resources.

1.11 Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

2 Critical accounting estimates and judgements

In the application of the charitable company's accounting policies, the trustees as the directors 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.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

3 Income from grants and donations
Unrestricted Restricted
Total		 Total
funds funds
funds		 funds
2023 2023
2023		 2022
£ £
£		 £
Donations and gifts 5,366 15,350
20,716		 27,934
Grants 153,095 245,302
398,397		 447,568
───── ─────
─────		 ─────
158,461 260,652
419,113		 475,502
═════ ═════
═════		 ═════
4 Interest receivable
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Interest receivable 136 15
═════ ═════
5 Raising funds
Unrestricted Restricted Total Total
funds funds funds funds
2023 2022
£ £ £ £
Online facility costs 137 282 419 337
═════ ═════ ═════ ═════
6 Charitable activities 2023 2022
£ £
Staff costs 146,269 120,674
Project payments 240,805 218,635
Consultancy 8,575 10,640
Printing, postage and stationery 500 550
Office rent and insurance 523 402
Sundries 1,478 1,326
Staff training and recruitment 360 -
Website costs 1,869 1,511
Foreign currency exchange (gains)/losses (3,673) (12,486)
Foreign travel costs 5,395 5,401
───── ─────
402,101 346,653
Share of support costs (see note 7) 28,445 26,313
Share of governance costs (see note 7) 5,400 5,100
───── ─────
435,946 378,066
Analysis by fund
Unrestricted funds 171,307 124,425
Restricted funds 264,639 253,641
───── ─────
435,946 378,066
═════ ═════

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

7 Support costs

Support costs
Basis of Allocation Support Governance
costs costs 2023 2022
£ £ £ £
Accountancy Charitable activities 27,711 - 27,711 25,588
Payroll costs Charitable activities 398 - 398 383
Bank charges Charitable activities 336 - 336 342
Audit fees Governance - 5,400 5,400 5,100
───── ───── ───── ─────
28,445 5,400 33,845 31,413
═════ ═════ ═════ ═════
Analysed between charitable activities 28,445 5,400 33,845 31,413
═════ ═════ ═════ ═════

8 Trustees

None of the trustees (or any persons connected with them) received or waived any remuneration, benefits or reimbursement of expenses incurred, from the charitable company during the year.

9 Employees

Number of employees

The average monthly number of employees and full-time equivalent (FTE) during the year was:

2023 2022
Number Number
Chief executive officer 1 1
Staff 2 2
───── ─────
3 3
═════ ═════
Employment costs
2023 2022
£ £
Wages and salaries 126,776 102,911
Social security costs 7,767 6,527
Other pension costs 11,726 11,236
───── ─────
146,269 120,674
═════ ═════

Employee costs are allocated to restricted funds on the basis of the percentage of their time spent on each project.

There were no employees who received total employee benefits (excluding employer pension contributions) of £60,000 or more (2022: none).

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

10 Debtors: amounts falling due within one year

10 Debtors: amounts falling due within one year
2023 2022
£ £
Other debtors 5,000 5,000
Prepayments and accrued income 33,068 22,338
───── ─────
38,068 27,338
═════ ═════
11 Creditors: amounts falling due within one year
2023 2022
£ £
Other taxation and social security 3,638 3,341
Accruals 7,996 13,834
───── ─────
11,634 17,175
═════ ═════

12 Retirement benefit schemes

Defined contribution schemes

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

The charge to the statement of financial activities in respect of defined contribution schemes was £11,726 (2022: £11,236). Costs have been allocated between restricted and unrestricted funds on a percentage of employee time spent.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Year ended 31 December 2023

Movement in funds
Balance at 1 Incoming Resources Transfers Balance at 31
January resources expended December
2023 2023
£ £ £ £ £
SURF Rwanda
- Group Counselling - 30,917 (36,282) 5,365 -
- Entrepreneurship 4,000 4,000 (10,004) 2,004 -
- Childcare 1,000 - - - 1,000
Livelihoods Uganda 76,145 150,000 (156,212) (10,485)
59,448
Mental Health Port Loko 35,256 71,424 (59,002) (1,000)
46,678
Vegetable Gardens Uganda - 4,311 (3,421) (890)
-
───── ───── ───── ───── ─────
116,401 260,652 (264,921) (5,006)
107,126
═════ ═════ ═════ ═════ ═════
Year ended 31 December 2022
Movement in funds
Balance at 1 Incoming Resources Transfers Balance at 31
January resources expended December
2022 2022
£ £ £ £ £
SURF Rwanda
- Group Counselling - 25,244 (33,744) 8,500 -
- Entrepreneurship 4,000 4,000 (4,000) - 4,000
- Childcare 1,000 - - - 1,000
Livelihoods Uganda 13,417 222,231 (157,755) (1,748)
76,145
Mental Health Port Loko 21,121 71,424 (56,117) (1,172)
35,256
Motorcycle Appeal - 2,200 (2,200) - -
───── ───── ───── ───── ─────
39,538 325,099 (253,816) 5,580 116,401
═════ ═════ ═════ ═════ ═════

SURF Rwanda is a project that addresses post-traumatic stress disorder, depression and anxiety in young survivors of the Genocide against the Tutsi in Rwanda, through counselling.

Livelihoods Uganda is a grant received from the National Lottery Community Fund to provide training and livelihoods to the people with mental health conditions who we have been supporting through the Comic Relief grant.

Mental Health Port Loko is a project that will improve mental health services for vulnerable and disadvantaged people in Port Loko in Sierra Leone by developing and supporting existing community structures.

Vegetable Gardens Uganda is a project to help 442 beneficiaries in northern Uganda to plant vegetable gardens and avoid food shortages inflicted by Covid-19. Our participants will have enough to feed their families, and any extra can be sold locally to generate some additional income. We also want to provide extra soap and handwashing facilities so that our clients can meet in safety.

Motorcycle Appeal is an appeal to raise funds to purchase a new motorcycle for the team in Port Loko. The appeal was so successful that the purchase of three new motorcycles was possible.

All projects are described in more detail in the Trustees' Report.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

14 Analysis of net assets between funds
Year ended 31 December 2023
Unrestricted Restricted Total
funds funds funds
2023
£ £ £
Fund balances at 31 December 2023 are
represented by:
Net current assets 67,326 107,126 174,452
───── ───── ─────
67,326 107,126 174,452
═════ ═════ ═════
Year ended 31 December 2022
Unrestricted Restricted Total
funds funds funds
2022
£ £ £
Fund balances at 31 December 2022 are
represented by:
Net current assets 75,167 116,401 191,568
───── ───── ─────
75,167 116,401 191,568
═════ ═════ ═════

15 Status

The company is limited by guarantee and does not have a share capital. The directors are members of the company and each member, during his or her membership or within one year afterwards, undertakes to contribute a sum not exceeding £1 to the assets of the company in the event of it being wound up.

NETWORK FOR AFRICA

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

16. Related party transactions

Remuneration of key management personnel
2023 2022
£ £
Aggregate compensation 66,833 59,534
═════ ═════

Transactions with related parties

During the year the charitable company entered into the following transactions with related parties:

Trustees (and their spouses) donated a total of £3,000 to the charitable company in the year (2022: £4,000).

Key personnel management, who are not trustees, donated a total of £nil to the charitable company in the year (2022: £1,000).

During the year the charitable company entered into the following transactions with other related parties:

The charitable company received donations of £85,000 (2022: 100,000) from the Tinsley Charitable Trust, a charity in which R C Tinsley is a trustee.

D Russell is a consultant at SURF, with J Hogwood serving in an occasional advisory capacity. During the year payments totaling £46,004 (2022: £37,568) were made to SURF to help fund the SURF Rwanda counselling and entrepreneurship projects.

A Harris is a member of the parochial church council of the S Nicholas Church, Compton. An unrestricted donation of £1,000 (2022: £nil) was made to Network for Africa by the church during the year.