Cornpany reglslrallon number.. 06505701 Charity registra'on number.. 1123597 SKRUM (A company limited by guarantee) Annual Report and Financial Slalernenls for the Year Ended 31 December 2023
SKRUM Contents Trustees, Report 2toS Slalemenl of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities 8t09 Balance Sheet 10 Notes lo the Financial Statements 1110 18
SKRUM Reference and Admlnlstratlve Detalls Trustees Mr C P Oliver . Chairman Mr R Glanville Mrs J Golding Mr N Larcombe-williams Mr T Muller-Fosler Mr C M Forster Prlncipal Office.. 12 Fitsford Cottages Tavistock Devon PL19 8BD The Charity is incorporated in England and Wales. Company Reglstratlon Number.. 06505701 Charity Regl$tration Number.. 1123597 P8ge 1
SKRUM Trustees, Report The Trustees, who are directors for the purposes of company law, present their annual report together with the financial staltrmenls of the charitable company for the year ended 31 December 2023. Objéet5 and aims The Charity aims lo give hope lo the youth of Eswalini by using the game of rugby and ils core values lo engage the children and al the same lime educating them about HIVIAIDS. inspiring better leadership in communities, ralsing awareness of gender violence and promoting the bonefils of school and education. Publlc benefit The Charity benefits the public by furthering physical education tsf the younger generation through the teaching of sport. Connecting Schools across Conlinenls - through ils School Partnership Programme the Charity helps lo foster relationships between schools in the United Kingdom and partner schools in Eswalini thus raising awareness in the United Kingdom whilst also providing opportunities to raise funds lo finance the Charfty's activities in Southern Africa. The Charity also helps by educating the children In Eswalini on how ID protect themselves against HIVIAIDS thus leading to an overall reduction in the ratg of infection. The Charity promotes gender equality In Eswatini empowering girls to say 'No" leading to 8 reduction in teenage pr8gnancies and gender based violence and Introducing children lo the game of rugby. encouraging them lo play sport & slay healthy, leading lo an improvement in the health 8nd fitness of children in Eswatini. Achlevements ond performance Between January and December 2023 we have visited schools wthoul hindrance wilh regards lo political, industrial and school strikes. Scattered 'in school, disturb2n¢es We experienced, however. These did not have any adverse effect on SKRUM and school visits. Exams affected attendance numbers. This is an issue we were aware of 2nd expected. We experienced challenges with staffing issue5. These issues have now beèn resolved, bul our 'participanl numbers, were affected. Community numbers were affected by school going pupils having lo attend extra classes during school holidays lo catch up with le5sions. Thirty four Sipho's were painted on the wall at various schools throughout the Kingdom. As in previous years. the SKRUM team visited different schools daily 8nd gathered dal8 on each Individual School. We met with head tea¢hers, senior teachers, sports teachers and guidance teachers lo discuss issues and their experiences within their individual schools pertaining lo HIVIAIDS, girls dropping out of school due lo pregnanGy, female health and hygiene, drugs and alcohol abuse by pupils, the reasons behind male pupils not returning lo school and the knock-on effect of these issues. All feedback suggèsts that new issues are in play regarding these problems. The figures for girls dropping out of school have not risen in 2023. SKRUM have been approached by a number of church groups asking rf we could hold SKRUM s&ssions on a Saturday morning al the individual churches. This is something that we will look into and will fall under 'community sessions,. Many head teachers are church &lder8 so this will be a 'way in,. The church sessions will hopefully introduce SKRUM lo older irTrdividuals. Page 2
SKRUM Trustees, Report The challenges with regards to HIVIAIDS. gender violence, female health and hygiene and teenage pregnancy have not changed. Th8 Govermenl has again staled education is the key lo making the youth aware of these challenges. 11 is gratifying lo hear teachers say that our efforts and visits are indeed bearing fruit wlth pupils. with discussion groups belng held after the SKRUM team have left. 11 has also bgen requested that we include alcohol and drug abuse in our sessions as this also l@ads to Issues with casual sex. This has been discussed and will be looked into. Overall. 2023 has been a steady year for SKRUM. We are w8rmly w&lcomed al every school and community we visit. Feedback is positive from teachers and community leaders. Both the SKRUM and Umbhoco weNgabisa classroom sessions are very inleraclive with lols of questions from attendees. both young and old. Rugby playing numbers at youth level continue lo grow, wllh more rugby clubs and centres opening in the rural areas. SKRUM Activity 2023 Tralning sessions Ninety nine187} Boys - thrèa thousand Ihreg hundred and four13,3041 Girls One thousand six hundred and ninety Ihree11,6931 Total- 4,997 Classroom sessions Forty-Ihree1101 } Boys four thousand eight hundred and thirty S8ven14,837} Girls- three thousand four hundred and ninety six13,496} Total - 8,333 Community sessions Nineleen1191 Males - four hundred and thirty seven1437) Females- three hundred and eighteen13181 Total - 755 Umbhoco weNgabisa sessions Forty three1431 Training - nine hundred and eighty nine1989} Total- 989 Classroom - one thousand seven hundred and twenty11,7201 Toial - 1.720 Total pupils and community members reached Training - playing and being introduced lo the game of rugby . Total - 6,741 ClassrDom - both SKRUM and Urnbhoco weNgabisa - TDla- 10,808 Pupils tsking part in training Sessions also allended the classroom sessions. Page 3
SKRUM Trustees, Report Flnancial Review The Charity received donations during the year lolalling £25,162 {2022'. £3S,4811. Total expenditure during the year amounted to £42.73812022'. £31,822). At the year end total reseNes stood at £5,244 12022.. £22,820}. Policy on reserves Monies are being held for future donations lo SKRUM Eswalini and charitable events lo raise awareness and lo cover general runnlng costs for the next 3 months. The Trustees wnslder that this level will ensure that there are sufficient funds available lo Cover support Ind governance costs. Al the year end, the unreslri¢led funds stood al £1,071 12022.. £2,588) which can be considered as free reserves. Use of volunteers The Charity makes no use of any volunlegrs, other than the Trustees. Princlpal funding sources The Charity receives ils funding from donations and grants. Going concern The Trustees have recently vieWed Iheir policy for raising funds lo enable the charity to continue as a viable enlily and decided to switch the emphasis, from c>rganising events and visiting schools lo allract grants, to seeking funds from charitips willing lo support our efforts and objectives lo reduce Ihp scourge of HIVIAids among the young people of Eswalini. To this end the charily has been fortunate in securing a grant from the Auas Foundation of £15.000 paid quarterly throughout 2024 and a grant from the Mercury Phoenix Trust of £39,400, £19,700 to be paid in March 2024 and the rest in the Autumn. These grants will enablo the charily ID provide funds lo Eswalini for a further year. The charfty intends applying for further grants in the coming. As a charity who spends 100% of its resources overseas there were no governrnenl grants available lo help us throughout the year. On this basis the accounts have been prepared Dn a going concem basis. Structura* governance and management Nature of governlng document The Charity is controlled by its Governing Document, a Deed of Trust, and conslilules a company limited by guarantee, as defined by the Companies Act 2006. Recrultmgnt and appolntment ol Trustees Trustees are invited lo join by the exisling group of Trustees. Appointments musl be agreed by a majority vote. Page 4
SKRUM Trustees, Report Induction and tralning of Trustegs New Trustees are trained lo ensure that they are followlng the guldance on generaling funds for the Charity's purpose to the correct standard. Arrangements for setting key management personnel remuneration The Charity considers all Trustees to be key managemgnl personnel, all of whom are volunteers and receive no remuneration for eir roles Ss Trustees. The annual rep rtwas ppr ved by the Trustees of the Charity on and signed on its be- sl99 Page 5
SKRUM Statement of Trustees, Responsibilities The Trustees Iwho are also the directors of SKRUM for the purposes of company lawl are responsible for preparing the Trustees, report and the financial slalements In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK and Republlc of Ireland" Company law requlres the Trustees lo prepare financial statements for each financial year. Under company law the Trusloes musl not approve the financial statements unless they are satisfied that they give a true and fair view of the slate of affairs of the ¢haritable company and of the incoming r8sources and application of resourc8s, including its income and @xpendilure, of the charitable company for that period. In preparing these financial slalemenls. the Trustees are reqUId lo.. select suitable accounting policies and apply them consist8nlly'. observe the methods and principles in the Charities SORP., make judgefflents and eslimales that are reasonable and prudent; slate whether applicable accounting standards, cornprising FRS 102 have been followed, subject lo any materi81 departures disclosed and explained in the financial statements., and prepare the financial slalemenls on the going concern basis unless it is inappropriate to presume that the chsrilable company will continue in business. Th6 Trustee8 are respon accuracy al any lime th le for kfjeping proper accounting record8 that can disclose with reasonabl8 the financial statement nancial position of the charitable company and enable them lo ensure that safoguarding the asset omply with the Companies Act 2006. They are also responsible for prevention and detecb'on f the charitable company and hfrn for taking reasonablg steps for the fraud and other irregujarities. Appr Tr ees f the Charity on iy.114.fl.kl. and signed on its behalf by.. lams Trust Page 6
SKRUM Independent Examinerfs Report to the trustees of SKRUM ('the Company,) I roport to the Charity Trustees on my examination of the accounts of the Charty for the year ended 31 December 2023 which are sel out on pages 8 10 18. Respon5ibilitles and basls of report As the Charity's Trustees of the SKRUM land also ils directors for the purposes of company lawl you are responsible for the prepar81ion of the accounts in ardance with the requirements of the Companies Act 2006 {'Ihe 2006 Acl'l. Having satisfied myself that the accounts of the SKRUM are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the DirecliDns given by the Charity Cotnmission under section 14515llb} of the 2011 Act. Independent examlner's statement I have completed my examination. I confirm that no matters have come to rny attention in connection with the examination giving me cause lo believe.. accounting records were not kept in respect of SKRUM as required by section 386 of the 2006 Act.. or 2. the accounts do not accord with those rfjcords,. or 3. the accounts do not comply with the Bccounting requirements of section 396 of the 2006 Act other than any requirement that tho accounts give a 'lrue and falr view which is not a matter con5iolered as part of an independent examination., or 4. the accounts have not been prepared in accordance with the methods and principles of the statement of Recommended Practice for accounting and reporting by charities lapplicable lo charilles preparing their accounts in accordan with thè Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with the examlnalion lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Ikr FfOKb) Duncan Leslie PKF-Francis Clark LLP Melville Building East Royal William Yard Plymouth PL13RP Dale.. 2710812024 P£g& 7
SKRUM Statement of Financial Activities for the Year Ended 31 December 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrgstrlcted funds Restrlcted funds Total 2023 Note Income and Endowments from: Donations 3,604 21,558 25.162 Total income 3.604 21.558 25,162 Expendlture on: Raising funds Charitable activities 14.948) 173 14,474) 133,1431 19,4221 33,316 Total expenditure Nel expendituro 5.121 37.617 42,738 1,517 16,059 17.576 Nel movement in funds 11.5171 116.0591 117,576) Reconciliation of fund$ Total funds brought fotward Total funds carried forward 2,588 20,232 22,820 14 1,071 4.173 5,244 The notes on pages 1110 18 forrn an int8gral part of these fin8naal stat8menls. P&ge 8
SKRUM Statement of FinanGial Activities for the Year Ended 31 December 2023 (Including Income and Expenditure Account and Statemenl of Total Recognised Gains and Losses) Unrestrlcted funds Restrlcled funds Total 2022 Note Incomg and Endowments from: Donallons 2,088 33,393 35.481 Total income 2,088 33.393 35.481 Expendlture on: Ralsing funds Charitable activities 11371 301} 12,6231 28,761 {2,760} 29,062 Total expenditure Nfyl income Transfers between funds 438 31,384 31,822 1,650 137 2,009 137 3.659 Nel movement in funds 1,513 2,146 3,659 Reconcillation of funds Total funds brought fonNard Total funds carried foNard 1,075 18,086 19,161 14 2,588 20,232 22,820 All of the Charitys activities derive from continuing oper21ions during the atx)ve two periods. The funds breakdown is shown In note 14. The notes on pages 11 10 18 forrn an inlggral part of these financial staternents. Page 9
SKRUM (Registration number: 06505701) Balance Sheet as at 31 December 2023 2023 2022 Note Fixed assets Tangiblo assets 635 Current assets Cash al bank and in hand 12 6.815 24.680 Creditors: Amounts falling dLFe within one year Net current asset5 13 12,206 1.860 4,609 22,820 Net a$$ets 5,244 22,820 Funds of the Charlty.. Rgstrlcted income funds Reslricled Funds 4,173 20,232 Unrestricted income funds Unreslricled Funds 1,071 2,588 Total funds 14 5,244 22,820 For the financial year ending 31 December 2023 the Charity was entitled to exemption from audit under secbon 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members havts not required the Charity to obtain an audit of its accounts for the year in question in accoréance with section 476.. and The directors acknowledge their responsibilities for complying with the requlrements of the Act with respect lo accounting records and the preparation of accounts. The financial statements on pages 8 to 18 were approved by the Trustees, and aulhorlsed for issue on .. ................. and signed on their behalf by., Mr N Larcombe-Willi8ms Trustee The notes on pages 1110 18 form an integral part of these financial staternenls. Page10
SKRUM Notes to the Financial Statements for the Year Ended 31 December 2023 1 Charlty status The Charity is litniled by guarantee, incorporated in England and Wales, and consequently does not have share capitsl. Each of Ihe Trustees is liable lo contribute an amount not exceeding £10 towards the assets of the Charity in the event of liquidation. 2 Accountlng pollcies Summary of slgnificant accountlng pollcles and key accountlng estimate$ The prin¢ipal accDunling policies 8pplied in the preparation of these financial statements are set OLJt below. These policie5 have been consistently applied lo all the years presented, unless otherwise slated. statement of compliance The financial slalements have been prepared in accordance with Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo chsrilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive January 20191- (Charities SORP IFRS 10211. They also comply with the Companies Act 2006 and Charities Act 2011. Basls of preparatlon SKRUM meets the definition of a public ben8fil enlily under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise Stsled in the relevant accounting policy notes. Golng concern The Trustees h2ve recenuy reviewed their policy for raising funds to enable the Charity ID continue as a viable enlily and decided to switch the emphasis, from organising events and visiting schools to attract grants, lo seeking funds from charities willing to support our efforts and objectives to redu¢8 the scourge of HIVIAids among the young people of Eswalini. To this end the charity has been fortunate in securing a grant from the Atlas Foundation of £15,000 paid quarterly throughout 2024 and a grant from the Mercury Phoenix Trust of £39,400. £19,700 to be paid in March 2024 and the rest in the Autumn. These grants will enable the charity lo provide funds lo Eswalini for a further year. The ¢harity intends applying for further grants in the coming. As a charity who spends 100Yo of its resources overseas there were no govemmenl gran15 available lo help us throughout the year. On this basis the accounts have been prepared on a going concern basis. Page11
SKRUM Notes to the Financial Statements for the Year Ended 31 December 2023 Income and endowments All income is recognised once the Charity has enlillemenl to the income, il is probable that the income will be received and the amount of the income receivable can be measured reliably. Donatlons and legacles Donations are recognised when the Charity hBs been notified in writing of both the amount and settlement dale. In the event that a donation is sublecl lo conditions that require a level of performance by the Charity before the Charity is enlilled to the funds, the income is deferred and not recognised until either those conditions are fully mel. or the fuifilmenl of those ¢ondilions is wholly within the control of the Charity and il is probable that these conditions will be fulfilled in the reporting period. Grants receivable Grants are recognised when the Charity has an enlillemenl to the funds and any condillons linked to the grants have be&n mel. Where performance conditions are attached lo the grant and are yet to be met, the income is recognised as a liability and includecs on the balance sheet as deferred income lo be released. Expenditure All expenditure is recognised once there is a legal or conslruclive obligation to that expenditure, it is probable selllemenl is required and the amount Can be measured reliably. All Costs are allocated lo the applicable expenditure heading that aggregate similar costs lo that category. Vvhere costs cannot be directly allribuled lo parh'cular headings they have b8en allocated on a basis consistent with the uso of resources, with central s18ff costs allocated on the basis of lime spent. and depreciation charges allo¢aled on the portlon of the asset's use. Other support costs are allocated based on the spread of staff costs. Ralslng funds These are costs incurred in allracting voluntary income. the management of investm8nts and those Incurred in trading activities that raise funds. Charltable activities Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for ils beneficiaries. It includes both Costs that can be allocated directly lo such activities and those costs of an indirect nature necessary lo support them. Support costs Support costs include central funelions and have been allocated lo activity cost categories on 8 basis consistent with the use of resources. Governance costs These include the costs allributable lo the Charity's compliance wlh conslilulional and slalulory requirements, including audit, strategic management and Trustees, meetings and reimbursed expenses. P8ge 12
SKRUM Notes to the Financial Statements for the Year Ended 31 December 2023 Taxation The Charity is considered lo pass the tests sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK CDrporalion tax purposes. Accordingly, the Charity is potentially exempl from taxation in respect ol income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purpDses. Tanglble flxed assets Individual fixed assets costing £100 or more are inrtially recorded al cost. Fund structure Unreslri¢tod income funds are general funds that arg availablg for use at the Trustees, discretion in furtherance of the objectives of the Charily. Restricted income funds are those donated for use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. Flnanclal Instrument$ Classification The company holds the following financlal inslrumenls.. Short term trade and other debtors and creditors., Cash and bank balances. All financial instruments are classified as basic. Recognltlon and measurement The Charity has chosen lo apply the recognition and measurement principles in FRS102. Financial instruments are recognised when the Charity becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the asseis expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the Charitys obligations are discharged, explre or are cancelled. Such instrumen15 are initially measured al transaction price, including transaction costs, and are subsequently carried al the undiscounled amount of the cash or other consideration expected lo be paid or received, after taking account of impairrnenl adjustments. Page 13
SKRUM Notes to the Financial Statements for the Year Ended 31 December 2023 3 Income from donatlon5 and legacles Unrestricted funds General Restrlcted funds Total 2023 Total 2022 Donations and legacies., Donations from individuals Grants, induding capital grants., Grants from other charities 3.604 3,604 2,088 21,558 21,558 33,393 3.604 21,558 25,162 35,481 4 Expendllure on raisln9 funds Unrestricted funds General Rèstricted funds Total 2023 Total 2022 Fundraising costs 4,948 4.474 9,422 2,760 5 Expenditure on charitable a¢tivitie5 Unrestricted funds General Restricted funds Total 2023 Total 2022 Education of physical he811h Governance costs 128 45 31,057 2,086 33,143 31,185 2,131 27,102 1,960 173 33,316 29.062 Page 14
SKRUM Notes to the Financial Statements for the Year Ended 31 December 2023 6 Analysls of governance and support costs Governance costs Unr9Strlcted funds General Reslrlcted funds Total 2023 Total 2022 Independent examiner fees Examination of the financial ststemenls Other govgrnance costs Allocated support costs 1.966 120 1,966 120 45 1.620 280 60 45 45 2.086 2,131 1,960 7 Trusteos. remuneratlon and expensès No trustees have received any benefits or expenses from the charity during the year. The Charfty paid £402 {2022.' £3881 during the period in respect of Trustee indemnity insurance. 8 Staff Cost5 The Charity had no employees in the currenl or prior financial period. 9 Taxation The Charity is a registered charity and 15 therefore exempt from taxation. 10 Indepond9nt examlner's remuneration 2023 2022 Examination of the financial stslements 1,966 1,620 Page 15
SKRUM Notes to the Financial Statements for the Year Ended 31 December 2023 11 Tangible flxad assets Furnlture and equipment Total Cost Additions 949 949 Al 31 December 2023 949 949 Depreciatlon Charge fc>r the year At 31 Decemb8r 2023 314 314 314 314 Net book value Al 31 December 2023 635 635 12 Cash and cash equlvalents 2023 2022 Cash al bank 6,815 24,880 13 Creditors- amounts falllng due wlthln one year 2023 2022 Accruals 2,206 1,860 Page 16
SKRUM Notes to the Financial Statements for the Year Ended 31 December 2023 14 Funds Balance at 1 January 2023 Balance at 31 December 2023 Incoming rasources Resources expended Unrestrl¢tgd funds General General 2,588 3.604 15,1211 1,071 Restrlcted fund5 Atlas Foundats'on SOL 19.593 639 8,750 12,808 125,9891 11,628 2,354 1.819 Total restrlcted funds 20,232 21.558 37.617 4,173 Total funds 22,820 25,162 42,738 5.244 Balance at 1 January 2022 Balance at 31 December 2022 Incoming Resources resources expanded Transfgrs Unrestrlcted fund5 Goneral General 1.075 2,088 14381 11371 2,588 Restricted Wales Foun(lalion Mercury Pheonix Trust Atlas Foundation SOL Geoff Herrington Total rgstricted funds 2,610 10,000 5,476 12.6101 110,1371 18831 111,2541 6,500 137 15.000 11,893 6,500 19,593 639 18,086 33,393 31,384 137 20,232 Total funds 19,161 35,481 31,822} 22,820 Page 17
SKRUM Notes to the Financial Statements for the Year Ended 31 December 2023 The specific purposes for which the reslricled funds 8re lo be applied are as follows.. Atlas FOUndaOn this grant is to be spent on the HIVIAIDS tsducalion and prevention project, and associated running costs. A balance of £19,593 was carried forward from last year, during the year £8,750 was received and £25,989 was spent. The balan¢9 of £2,354 will be carried forward for use in future periods. SOL Foundation - A balance of £639 was carried forward from last year, £12,808 was received in the year lo be spent on the HIVIAIDS education and prevention project. During the year £11.628 was spent leaving a balance Df £1,819 for use in future periods. 15 Analysls of nel assets between funds Total funds at31 December 2023 Unrestricted General fund Restricted fund5 Tangible fixed assets Current assets Current Ilabililies 635 2,642 2,206 635 6.815 2,206 4,173 Total not assets 1.071 4,173 5,244 Total funds at31 December 2022 Unrestrlcted funds General Rgstrfcted funds Current assets Current liabilitigs 4,448 1,860 20,232 24,680 1,8601 22,820 Total net assets 2,588 20.232 16 Related party tran$actions During the year the Charity donated funds lo SKRUM Eswalini charity which Is run by the former founder of SKRUM. who rernains closely connected lo the SKRUM board. The former founder received an allowance for ambassadorlal duties rnrrled out on behalf of SKRUM. SKRUM Eswalini and applies to SKRUM to fund various expenditure in Eswatinl and all decisions on whether to fund this expenditure are made by the Board of Trustees of SKRUM. Page 18