**Trustees' Annual Report for the period** ||Period start date|Period start date|||Period end date|Period end date|| |---|---|---|---|---|---|---|---| ||1st|April|2022||31st|March|2023| |**From**||||**To**|||| ## Section A Reference and administration details **Charity name** Support and Love via Education International **Other names charity is known by** S.A.L.V.E. International **Registered charity number (if any)** 1126793 **Charity's principal address** 69 Thornbridge Crescent Chesterfield Derbyshire **Postcode** S40 2JH **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10|**Trustee name**|**Office (if any)**|**Dates acted if not for whole year**|**Name of person (or body)**
**entitled to appoint**
**trustee(if any)**| |---|---|---|---|---| ||Helen Huthwaite
(nee Bolton)|||Whole Trustee Board| ||Hannah Bird (nee
Graham)|Chairperson|Bill Hutchings became
Chairperson on 3rdDecember
2022|Whole Trustee Board| ||Lis Silver|Vice Chairperson||Whole Trustee Board| ||Euan Graham|Secretary||Whole Trustee Board| ||Claire Lister|Treasurer|Stepped down 3rdDecember
2022|Whole Trustee Board| ||Ruth Till||Stepped down 11thMarch 2023|Whole Trustee Board| ||Hafizah Begum|||Whole Trustee Board| ||Leah Slater-
Radway|||Whole Trustee Board| ||Bill Hutchings|Chairperson|Appointed 3rdDecember 2022|Whole Trustee Board| ||Joe Brough|Treasurer|Appointed 11thMarch 2023|Whole Trustee Board| ## **Names and addresses of advisers (Optional information)** |**Type of adviser Name**
**Address**|**Type of adviser Name**
**Address**|**Type of adviser Name**
**Address**| |---|---|---| |Legal|Kirkland & Ellis
International LLP|30 St Mary Axe, London EC3A 8AF, United Kingdom| ## **Name of chief executive or names of senior staff members (Optional information)** Nicola Sansom: CEO Alfred Ochaya: Ugandan Director **TAR** 1 **Section B Structure, governance and management** ## **Description of the charity’s trusts** ## **Type of governing document :** Trust Deed ## **How the charity is constituted:** Charitable Trust ## **Trustee selection methods:** Unanimous vote by trustee board after consulting all of the team. ## **Additional governance issues (Optional information)** ## **Induction and training of new trustees:** New trustees will be inducted and trained by the chair of the board with support from existing trustees and the CEO. Materials from the Charity Commission such as “The Essential Trustee” and Bates Wells Braithwaite’s “Duties of a Charity Trustee” and the “Charity Good Governance Code” will be referenced as part of this induction to give them a wider base of knowledge about the roles and responsibilities of becoming a trustee. ## **Organisational structure:** S.A.L.V.E. International in the UK, is working to raise funds and increase learning, development, partnerships and advocacy to further our programme of work in Uganda and to champion the rights of street connected children all over the world. S.A.L.V.E. International in Uganda is focussed on delivering our direct programme work in Uganda. S.A.L.V.E. International is governed by both a UK and a Ugandan board, recruited for their specific skills and expertise, to ensure S.A.L.V.E. is delivering the best quality work possible. The UK and Ugandan boards work together to set the number of staff needed to run the programmes in both Uganda and the UK, based on project plans and budgets available. This is further supported by volunteers in Uganda and the UK, who enrich our team capacity and skill base so we can have greater impact. ## **Wider network and partnerships:** S.A.L.V.E. is dedicated to working with others to continuously improve our programmes so that we are offering the best programmes and support possible to the children and adults we exist to benefit. S.A.L.V.E. is a member of the Consortium for Street Children - a global network which raises street connected children’s voices, promotes their rights and improves their lives. S.A.L.V.E. is also a member of the Crane Network and the Small International Development Charities Network – to share good practice and learn from other organisations. ## **Major risks, safeguarding and risk management:** The policies and systems to mitigate risk and ensure safeguarding of adult and child service users are laid out in our organisational policy documents and risk registers which are reviewed and updated at board meetings as needed, and on an annual basis as a minimum. Staff and volunteers are given training in these key policies in their induction and then on an annual basis as a minimum. We also actively look for additional training to help to further develop our knowledge in these key areas and keep developing our safeguarding policy and practice. Extra-ordinary board meetings can be called in the rare occasion that it is needed, to manage high level risks or any safeguarding cases. **TAR** 2 **Section C Objectives and activities** ## **Support and Love Via Education International:** S.A.L.V.E. International has been working since 2008, to meet the needs of children living and working on the streets of Jinja, Uganda. S.A.L.V.E. is providing opportunities so that no child should have to call the streets their home in Jinja, Uganda. Specifically as set out in our governing document by; i) The advancement of education for children living rough on the streets of Uganda (who in this document will be referred to as the “children”). ii) The provision of housing, food and clothing for the children. iii) The advancement and improvement of Ugandan education facilities. The trustees have reviewed the guidance set out by the Charity Commission on public benefit. The Charity is working for the public’s benefit by reducing homelessness, increasing access to education and reducing poverty in Uganda. ## **S.A.L.V.E. does this specifically through:** - **Street Outreach services** to build trusting relationships with the children; including street walks, sports sessions and Drop in Centre services (separate centres are available for boys and girls). - Having two **Halfway Homes** (one for boys and one for girls) that provide counselling, shelter, food, clothing and education to children as they transition away from the streets. - A **Drug Rehabilitation Centre** that provides addiction rehabilitation services, counselling, shelter, food, clothing and education to children as they transition away from the streets. - - **Family Resettlement** and reintegration services, to help children successfully settle back to their extended family or within foster families. - - **Family parenting skills** and **Business Empowerment training** to help family members of children, and older youth who were living on the streets to cope better with challenging situations in their lives, develop their skill base and financially sustain themselves. - **Educational Support** for children who whose families could not otherwise have afforded to take them back to school or enrol them in vocational courses. - **Educational Training** in permaculture sustainable farming techniques, how to run a social enterprises such as making environmentally friendly cooking briquettes or rearing goats, and other life skills. - **Research** to expand our relevant knowledge and expertise so that we can further increase our impact, for example research into the differences of street life between girls and boys, and also research into which other organisations are operating in our area and how we could refer people to them if they are in need of support but don’t fall within our remit and expertise. - **Community Education** and **building partnerships** to ensure that we are working as effectively as possible to reduce the number of children coming to the streets and reducing the barriers to children leaving the streets. - - **Advocating** and raising awareness of the rights of children living on the streets and the realities of their lives. ## **Additional details of objectives and activities** ## **Grant making:** We are a programme delivery organisation and as such do not offer grants to other organisations. ## **Volunteers:** S.A.L.V.E. is able to make such an impact due to the dedication and hard work of our incredible volunteers in the UK and Uganda. S.A.L.V.E.’s volunteers allow us to increase our knowledge and skills in a variety of areas such as communications, fundraising, design, law, HR, video making, finance, business skills and entrepreneurship, social work, teaching, environmental building, permaculture etc. S.A.L.V.E. offers learning and development opportunities to all volunteers and many of them have gone on to work in the charity sector to further share their skills. **TAR** 3 Section D Achievements and performance **TAR** 4 Orog febobni+o+f(Yfj children attended our Drug Rehabilitation programme. This programme offers specialist support for children who used drugs as a coping mechanism whilst living on the streets of Jinja. lkne fese4lerfjefj+ 120 children were resettled home to theii families lor placed with a foster family) as part of our Family Resettlement programme. 89 % of those children remained settled at home for six months or longer. Fdoco+rcYfj 6rodoo+es 135 children have been helped through our Educational Support programme. children graduated this year. Congratulations to all of theml were transitioned back to family support. This means that their family circumstances have changed 518nificantly and they were now able to pay for their children's school fees. This 15 something we're hugely proud of as, by empowering families with busine55 skills and start-up capital, or by supporting them in the short&r-term, we can now support more children into education. @￿￿b01e s s+¢Y4 Bwanbale lost both his parents 3S 3 teenager and sadly his remaining family members couldn't afford to care for him properly. He ran to the streets to avoid poverty and struggles at home. We met Bwanbale on our street walks and saw his enthu5ia5rn to learn. He wa5 resettled home and enrolled in our Education proBr3mme. Bwanbale thrived in education but during the Covid-19 pandemic his opportunityto attend School was restricted. He was one of the few classmates who persevered and he successfully cornpleted hi5 course and graduated a5 a plumber. He is now working in this trade and is able to support h￿rnSelf and his lamilv. nBrnes are changed in line with our Child Protection Policy TAR osfoess ErfjFv￿ermeTr bu5ines5es were created a5 part of our Business Empowerment progr3mme. These businesses included 5peciali5ed support in these thre areas.. ermaculture farming businesses ingle mother's businesses Urban focused bu5ine55es. he average family we work with in Uganda has children. That means these 61 businesse5 have elped 2pproxim2tely 420 children who would ave been at rfsk of runnin8 tothe streets. 420 FermQQ)l+ore 25 Permaculture businesses started. Community members reached through peerto peer training. This year we have expanded our Permaculture Business Training programme. We have continued to develop our permaculture demonstration farm. We use it to teach the children and their family members the prartical skills they need to adapt their farming practices using key perrnaculture principles. These skills help them to 3dapt to climate change and improve their crop yields. This means they can have a more varied. nutritional diet and even Bo on to generate an incotne frotn their exce55 crop5. TAR ## **Section E Financial review** ## **[Charities reserve policy:]** The reserves policy of S.A.L.V.E. International is set by the Trustees as part of the budget setting process for each financial year. We have taken into account Government and Charities Commission guidance on setting a reserves policy, in particular Annex 1 of the Government’s guidance. Whilst many recommendations suggest reserves of between 3 and 9 months operating costs, we have to balance this against the fact that we are a small charity with a lot of different programme needs to balance, and thus we believe that 3 months of reserves is appropriate. The 2023-24 financial year has thus far proved to be fairly successful in terms of raising funds, however, one thing we have learned from the “new post pandemic world”, is the increased uncertainty around income flows, as well as potentially life threatening impacts of the lockdowns on our service users, who we would seek to potentially provide emergency support to where we are able. There is a global cost of living crisis that is affecting both our ability to raise funds in the UK and increasing costs of key staple items like food and transport in Uganda. The UK pound has also become particularly volatile in recent years, which further affects our ability to support children living on the streets. Whilst we have always reviewed our reserves policy annually previously, the current financial instability of the world has meant that the Trustees have considered our policy more regularly, and continue to do so. One thing worth noting is that our previous three months plus redundancies reserves policy held us in good stead when the pandemic hit, particularly when a funder withdrew a large grant with little notice. Our reserves policy is currently set to keep unrestricted reserves of at least three months’ running (operational) costs. This would enable core activities to continue for three months should the charity need to wind up operations completely, or should an unforeseen, significant or temporary shortfall in income and/or cash flow occur. We believe that three months would be enough time for us to do an emergency fundraising campaign to be able to raise the funds needed to continue operating (and the response to our emergency appeal for the sudden loss of a large grant during the pandemic was outstanding). Additionally any redundancy costs that the charity would incur if winding down operations is also included in the financial reserve on top of the three months of running costs. This is to ensure that the charity could meet all of its legal obligations in case of closure. In the 2022- 2023 financial year, our target was to have reserves of three months’ running costs, calculated at £69,661 (based on a budgeted expenditure of £262,720), plus £12,158, which we estimate would cover redundancy costs should the charity have to close. So our aim was to have unrestricted reserves of £81,819 in total for the financial year April 2022 – March 2023. Our unrestricted reserves at the end of March 2023 were in fact £83,985. Our reserves target has remained quite similar for the April 2023 – March 2024 financial year. In this financial year, the reserves target has been set at £82,142, which would cover three months running costs at £69,077, and a slight increase of £13,065 of redundancy costs that would legally be owed in case of closure. ## **[Details of any funds materially in deficit: ]** N/A ## **Further financial review details (Optional information)** ## **Fundraising:** S.A.L.V.E. has a mixed approach to fundraising to reduce risk so we are not overly reliant on one source of income. This includes; grants from Trusts, Foundations and Corporates, specific project or salary funding, regular and one off giving (including child educational support), community fundraising events (sponsored challenges and community events), running a small charity Lottery and claiming gift aid. **TAR** 7 We are also growing and developing a goat and a briquette (environmentally friendly cooking fuel) social enterprise income generating programme within Uganda, as well as selling second-hand items and Ugandan crafts within the UK. S.A.L.V.E. complies with the fundraising code of practice; we do our own fundraising through our staff and volunteers and we do not hire professional third party fundraisers to fundraise on our behalf. Most of our fundraisers are volunteers being supported by our small staff team. We offer training to anyone fundraising for us on how to safeguard vulnerable people both in terms of the way the service users and the work of the charity is portrayed, and how requests for donations are made. The charity received no complaints about its fundraising practice in the last year. ## **Expenditure in relation to charity’s core aims:** S.A.L.V.E. is continuing to invest in its assets in Uganda, developing our five acre site by building upon it. This will help to improve the organisation’s self-sustainability by reducing monthly outgoings such as rent and food, and increase the number of services that we can offer. This financial year we have mostly focused on expanding our support services to better meet the increased need of the children living and working on the streets of Jinja. ## **Investment:** S.A.L.V.E. trustees review higher interest, risk free, ethical investment opportunities for the charities reserves at board meetings and make decisions accordingly. The Co-operative Bank has been chosen to be our main UK Bank Account as we felt their ethical investment policy was in keeping with our values and vision and it also offers the practical advantages of a high street bank. We decided that we will close our Barclays account in the 2023 – 2024 financial year and we will open a savings account with Chairty Bank. ## **Currency exchange:** S.A.L.V.E. is proactive in following the currency exchange between Ugandan shillings and British pounds. We aim to have a minimum of 3 financial brokerage services that fit our ethical investment policies who we invite to bid for our currency exchange transactions. The CEO works with our Finance Committee to make sure that we get the best deal possible in the market for our currency. In this financial year we invested in some forward contracts to help us to budget and plan more effectively with a fixed exchange rate guaranteed for part of our expenditure. This means we are affected less by the exchange value of the pound when it fluctuates. However, we were only able to get a good forward contract rate for the earlier part of this financial year. **TAR** 8 **Section F Other optional information** **TAR** 9 ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Bill Hutchings Hannah Bird **Position (eg Secretary, Chair, etc.)** Chairperson Vice Chairperson 05/01/2024 **Date** **TAR** 10 ||**Charity Name: Support and Love Via Education**
**International(S.A.L.V.E.)**|**Charity Name: Support and Love Via Education**
**International(S.A.L.V.E.)**|**Charity Name: Support and Love Via Education**
**International(S.A.L.V.E.)**|**Charity No**|1126793|| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||| ||Period start date|**1st April 2022**|**To**|Period end date|**31st March 2023**|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Categories by activity**
**Note**
**Incoming resources**
3
**Income and endowments from:**
Donations and legacies
Charitable activities
**Resources expended**
**Expenditure on:**
Raising funds
4
Charitable activities
4
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**_Total_**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own
use
**_Net movement in funds_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds 2023**
**FY**
**Total funds 2022 FY**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds 2023**
**FY**
**Total funds 2022 FY**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds 2023**
**FY**
**Total funds 2022 FY**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds 2023**
**FY**
**Total funds 2022 FY**
**£**
**£**
**£**
**£**| |---|---|---|---|---| ||85,506|60,401|145,907|112,051| ||6,829|131,190|138,019|206,514| ||92,335|191,591|283,926|318,565| |||||| ||27,979|0|27,979|31,016| ||55,096|194,828|249,924|256,281| ||83,075|194,828|277,903|287,297| |||||| ||9,260|(3,238)|6,022|31,269| |||||| ||0|0|0|0| |||||| ||1,676|8,292|9,968|71,861| ||10,936|5,054|15,990|103,129| |||||| ||71,208|196,438|267,646|164,516| ||82,144|201,492|283,636|267,646| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing operations. The notes form part of these accounts. The restricted income funds include the fixed assets of the charity in a designated fund. Some prior year numbers related to fixed assets have been restated. |**Fixed assets**
**Tangible assets (Note 7)**
**_Total fixed assets_**
**Current assets**
**Debtors (Note 8)**
**Cash at bank and in hand (Note 10)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 9)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Restricted income funds (Note 11)**
**Unrestricted funds**
**Fixed asset designated funds**
**_Total funds_**
Signed by the S.A.L.V.E. Board Treasurer on
behalf of all the trustees.||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total 2023**
**FY**
**Total 2022**
**FY**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
- 147,532 147,532
139,240
- 147,532 147,532 139,240
974 - 974
1,084
83,986 53,960 137,946
132,559
84,960 53,960138,920
133,643
2,816
2,816
5,238
82,14453,960136,104
128,405
82,144 201,492 283,636
267,646
- - -
-
- - -
-
82,144 201,492 283,636
267,646
53,960 53,960
57,198
82,144
82,144
71,208
147,532 147,532
139,240
82,144 201,492 283,636
267,646|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total 2023**
**FY**
**Total 2022**
**FY**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
- 147,532 147,532
139,240
- 147,532 147,532 139,240
974 - 974
1,084
83,986 53,960 137,946
132,559
84,960 53,960138,920
133,643
2,816
2,816
5,238
82,14453,960136,104
128,405
82,144 201,492 283,636
267,646
- - -
-
- - -
-
82,144 201,492 283,636
267,646
53,960 53,960
57,198
82,144
82,144
71,208
147,532 147,532
139,240
82,144 201,492 283,636
267,646|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total 2023**
**FY**
**Total 2022**
**FY**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
- 147,532 147,532
139,240
- 147,532 147,532 139,240
974 - 974
1,084
83,986 53,960 137,946
132,559
84,960 53,960138,920
133,643
2,816
2,816
5,238
82,14453,960136,104
128,405
82,144 201,492 283,636
267,646
- - -
-
- - -
-
82,144 201,492 283,636
267,646
53,960 53,960
57,198
82,144
82,144
71,208
147,532 147,532
139,240
82,144 201,492 283,636
267,646| |---|---|---|---|---| |||Signature|Print Name|Date of
approval
dd/mm/yyyy| |||Joe Brough|Joe Brough|26/01/2024| CC17a (Excel) 29/01/2024 2 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** ## **Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: • the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. ## **Going concern** The trustees have assessed and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. ## **Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1. We have prepared our accounts on an accrual basis. There are no changes to our accounting policies. ## **Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). ## **Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). CC17a (Excel) 29/01/2024 3 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies INCOME** _This standard list of accounting policies has been applied by the charity. Where a different or additional policy has been adopted then this is detailed below._ |**Recognition of income**|These are included in the Statement of Financial Activities (SOFA) when:| |---|---| ||· the charity becomes entitled to the resources;| ||· it is more likely than not that the charity will receive the resources; and| ||· the monetary value can be measured with sufficient reliability.| ||There has been no offsetting of assets and liabilities, or income and expenses, unless| |**Offsetting**|required or permitted by the FRS 102 SORP or FRS 102.| ||Grants and donations are only included in the SoFA when the general income recognition| |**Grants and donations**|criteria are met (5.10 to 5.12 FRS102 SORP).| ||In the case of performance related grants, income would only be recognised to the extent| ||that the charity has provided the specified goods or services as entitlement to the grant| ||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).| ||The charity has not received any performance related grants in this reporting period.| |**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when there has| ||been grant of probate, the executors have established that there are sufficient assets in| ||the estate and any conditions attached to the legacy are either within the control of the| ||charity or have been met. The charity has not received any legacies in this reporting| ||period.| |**Government grants**|The charity has not received government grants in the reporting period| ||Gift Aid receivable is included in income when there is a valid declaration from the donor.| |**Tax reclaims on**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is| |**donations and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the| ||terms of the appeal have specified otherwise.| |**Contractual income and**|This is only included in the SOFA once the charity has provided the related goods or| |**performance related**
**grants**|services or met the performance related conditions. The charity has not received any
performance related grants in this reporting period.| |**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.| ||The cost of any stock of goods donated for distribution to service users is deemed to be| ||the fair value of those gifts at the time of their receipt and they are recognised on receipt.| ||In the reporting period in which the stocks are distributed, they are recognised as an| ||expense at the carrying amount of the stocks at distribution.| ||Donated goods for resale are measured at fair value on initial recognition, which is the| ||expected proceeds from sale less the expected costs of sale, and recognised in 'Income| ||from other trading activities' with the corresponding stock recognised in the balance| ||sheet. On its sale the value of stock is charged against 'Income from other trading| ||activities' and the proceeds from sale are also recognised as 'Income from other trading| ||activities'.| ||Goods donated for on-going use by the charity are recognised as tangible fixed assets| ||and included in the SOFA as incoming resources when receivable.| ||Gifts in kind for use by the charity are included in the SOFA as income from donations| ||when receivable.| |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of| |**facilities**|the gift to the charity provided the value of the gift can be measured reliably.| ||Donated services and facilities that are consumed immediately are recognised as income| ||with an equivalent amount recognised as an expense under the appropriate heading in| ||the SOFA.| |**Support costs**|The charity has incurred expenditure on support costs to ensure the rest of the charity
operations can run.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.| |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can| |**royalties and dividends**|be measured reliably.| |**Income from membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies. If they are for a specific project they are restricted for use on that particular
project.| |**Income from membership**
**subscriptions**|Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.| |---|---| |**Settlement of insurance**
**claims**|Insurance claims are only included in the SOFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SOFA. The charity has no insurance claims in this reporting period.| |**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the| ||year. The charity has no investment gains or losses in this reporting period.| |**EXPENDITURE AND LIABILITIES**|**EXPENDITURE AND LIABILITIES**| |---|---| |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or| ||constructive obligation committing the charity to pay out resources and the amount of the| ||obligation can be measured with reasonable certainty.| |**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.| ||Support costs include central functions and have been allocated to activity cost| ||categories on a basis consistent with the use of resources, eg allocating property costs| ||by floor areas, or per capita, staff costs by the time spent and other costs by their usage.| |**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SOFA once the
recipient of the grant has provided the specified service or output.| |**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.| ||The charity recognises the cost of redundancy where staff member/s have to be let go| |**Redundancy cost**|due to no longer being needed. The charity would pay the statutory redundancy
payments owed according to the country of operation the staff member was working in.| ||The charity made no redundancy payments during the reporting period.| |**Deferred income**|The charity recognises deferred income as money received but not yet earnt. No material
item of deferred income has been included in the accounts in this reporting period.| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts.| ||A liability is measured on recognition at its historical cost and then subsequently| |**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the| ||reporting date| |**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.| |**ASSETS**|| |**Tangible fixed assets for**|Tangible fixed assets are recognised if they provide an on-going economic benefit to the| |**use by charity**|charity. Tangible fixed assets are measured initially on the balance sheet at their| ||historical cost and are depreciated over the assets useful economic life. The depreciation| ||rates and methods applied by the charity are disclosed in note 9.2.| |**Intangible fixed assets**|The charity does not currently have any intangible fixed assets, that is, non-monetary| ||assets that do not have physical substance but are identifiable and are controlled by the| ||charity through custody or legal rights. The amortisation rates and methods used would| ||be disclosed in the notes if we acquire assets of this nature in the future.| ||They would be valued at cost.| |**Heritage assets**|The charity does not currently have heritage assets, that is, non-monetary assets with| ||historic, artistic, scientific, technological, geophysical or environmental qualities that are| ||held and maintained principally for their contribution to knowledge and culture. The| ||depreciation rates and methods used would be disclosed in the notes if we aquire assets| ||of this nature in the future.| ||They would be valued at cost.| |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are| ||valued at initially at cost and subsequently at fair value (their market value) at the year| ||end. The same treatment is applied to unlisted investments unless fair value cannot be| ||measured reliably in which case it is measured at cost less impairment.| ||Investments held for resale or pending their sale and cash and cash equivalents with a| ||maturity date of less than 1 year are treated as current asset investments. The charity did| ||not hold any investments of this kind within the reporting period.| **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial **Debtors** recognition at settlement amount after any trade discounts or amount advanced by the charity. Current asset investments include investments held for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for **Current asset investments** investment purposes rather than to meet short term cash commitments as they fall due. Current asset investments are valued at fair value except where they qualify as basic financial instruments. The chairty does not hold any current asset investments at this time. **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**year ending**
**31st March**
**2023**
**Prior year**
**ending 31st**
**March 2022**
**£**
**£**
**£**
**£**
Donations and gifts
19,580 6,382 25,962 22,318
Gift Aid
37,900 8,055 45,955 3,506
Legacies and in memory gifts
2,762
2,762-
General grants provided by other charities
13,849
13,849 26,886
Membership subscriptions and sponsorships
which are in substance donations
11,415 45,964 57,379 54,751
**Total** 85,506 60,401 145,907 107,461
Restricted grants provided by other charities or
individuals
104,816 104,816 72,038
Restricted donations provided by individuals
23,211 23,211 132,201
Lottery for Change
3,162 3,162 2,035
Social Enterprise sales
2,692
2,692 3,399
Gala Fundraising
4,137
4,137 1,432
**Total** 6,829 131,190138,019 211,105
92,335 191,591 283,926 318,565
**Donations in kind comprise of the following:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Analysis**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**year ending**
**31st March**
**2023**
**Prior year**
**ending 31st**
**March 2022**
**£**
**£**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**year ending**
**31st March**
**2023**
**Prior year**
**ending 31st**
**March 2022**
**£**
**£**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**year ending**
**31st March**
**2023**
**Prior year**
**ending 31st**
**March 2022**
**£**
**£**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**year ending**
**31st March**
**2023**
**Prior year**
**ending 31st**
**March 2022**
**£**
**£**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**year ending**
**31st March**
**2023**
**Prior year**
**ending 31st**
**March 2022**
**£**
**£**
**£**
**£**
**Analysis**| |---|---|---|---|---|---| ||Donations and gifts|19,580|6,382|25,962|22,318| ||Gift Aid|37,900|8,055|45,955|3,506| ||Legacies and in memory gifts|2,762||2,762|-| ||General grants provided by other charities|13,849||13,849|26,886| ||Membership subscriptions and sponsorships
which are in substance donations|11,415|45,964|57,379|54,751| ||**Total**|85,506|60,401|145,907|107,461| ||||||| ||Restricted grants provided by other charities or
individuals||104,816|104,816|72,038| ||Restricted donations provided by individuals||23,211|23,211|132,201| ||Lottery for Change||3,162|3,162|2,035| ||Social Enterprise sales|2,692||2,692|3,399| ||Gala Fundraising|4,137||4,137|1,432| ||**Total**|6,829|131,190|138,019|211,105| ||||||| |||92,335|191,591|283,926|318,565| ||||||| |**Goods donated for:**
Use by S.A.L.V.E. team to support our service
Goods for re-sale
Professional services provided for free
**Donated goods for use or re-sale comprise of:**
Electronics such as computers, smart phones and
tablets
Clothes and shoes
Books
Toys and games
Art and craft materials
Food
**Professional services provided in kind comprise of:**
Independent evaluation of accounts
Computer repair
Website services
Printing|**for:**|**2023 FY**|**2022 FY**| |---|---|---|---| ||Use by S.A.L.V.E. team to support our service|1,755|2,680| ||Goods for re-sale|1,282|1,405| ||Professional services provided for free|2,800|2,600| |||5,837|6,685| ||**for use or re-sale comprise of:**||| ||Electronics such as computers, smart phones and
tablets||| ||Clothes and shoes||| ||Books||| ||Toys and games||| ||Art and craft materials||| ||Food||| ||Independent evaluation of accounts||| ||Computer repair||| ||Website services||| ||Printing||| CC17a (Excel) 29/01/2024 7 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
**£**
**£**
**Year ending 31st March 2023**
**Year ending 31st March 2022**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
**£**
**£**
**Year ending 31st March 2023**
**Year ending 31st March 2022**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
**£**
**£**
**Year ending 31st March 2023**
**Year ending 31st March 2022**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
**£**
**£**
**Year ending 31st March 2023**
**Year ending 31st March 2022**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
**£**
**£**
**Year ending 31st March 2023**
**Year ending 31st March 2022**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
**£**
**£**
**Year ending 31st March 2023**
**Year ending 31st March 2022**| |---|---|---|---|---|---|---| |UKcosts tofundraiseincomeforthe charity|26,609||26,609|29,280|-|29,280| |Social EnterpriseinUganda (Briquettes)|1,370||1,370|1,736||1,736| |**Total expenditure on raising funds**|27,979|-|27,979|31,016|-|31,016| |**Expenditure on charitable activities:**||||||| |Advocacy and Community Campaigning|20,001|2,045|22,047|9,382|-|9,382| |CapitalandBuildingExpenditure|1,284|21,895|23,179|-|72,861|72,861| |EmergencyProgramme|3,465|750|4,215|438|5,694|6,132| |DropinCentre and Street Outreach||26,199|26,199|-|23,045|23,045| |DrugRehabilitation Programme|16,115|9,638|25,753|18,930|6,868|25,798| |EducationalSponsorship||60,863|60,863|-|49,802|49,802| |Family Counselling andBusiness Support||21,138|21,138|-|18,282|18,282| |HalfwayHomesProgramme||26,279|26,279|-|21,668|21,668| |HomeResettlement andFollowup|14,231|10,010|24,241|-|15,738|15,738| |PermacultureProgramme||16,012|16,012|-|13,573|13,573| |**Total expenditure on charitable**
**activities**|55,096|194,828|249,924|28,750|227,530|256,281| |**TOTAL EXPENDITURE**||||||| ||83,075|194,828|277,903|59,766|227,530|287,297| ## **Donations in kind expensed in year** |**Goods donated for:**||**2023 FY**|**2022 FY**| |---|---|---|---| ||Use by
S.A.L.V.E.

|1,755|2,680| ||~~t~~
~~t~~
Goods for re-
sale|1,282|1,405| ||Professional
services
provided for
free|2,800|2,600| |||5,837|6,685| CC17a (Excel) 29/01/2024 8 ## **Section C Notes to the accounts** ## **Note 5 Details of certain items of expenditure** ## **Fees for examination of the accounts** ## **Independent examiner’s fees** |**Year ending**
**31st March**
**2023**
**£**|**Year ending**
**31st March**
**2022**
**£**| |---|---| |0|0| |Donation in
kind|Donation in
kind| CC17a (Excel) 29/01/2024 9 ## **Section C Notes to the accounts (cont)** ## **Note 6 Paid employees** The average monthly number of employees during the year was 22 (2022: 22) across the UK and Ugandan teams, with the majority of employment being within Uganda where our charitable activities are taking place. No trustees received employment benefits in either the current or preceding year. ## **Staff Costs** |**Staff Costs**||| |---|---|---| |**Salaries and wages**
**Employer pension costs**
**Total staff costs**|**Year ending**
**31st March 2023**|**Year ending**
**31st March 2022**| ||**£**|**£**| ||109,762|89,930| ||6,547|7,050| ||116,309|96,980| ## **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** The total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. |**This year**|**Last year**| |---|---| |**£**|**£**| |30,545|24,397| ## **Redundancy payments** We have not made any redundancy payments either the current or preceding year. ## **Total amount of payment** |ceding year.|| |---|---| |**Thisyear**|**Lastyear**| |**£**|**£**| ||| We will follow the law in both of the countries that we operate in (the UK and Uganda) around what statutory redundancy payments would be. This is calculated on an annual basis as part of our reserves policy so that we would have the money needed to pay our legal required redundancy costs in case the charity were to cease operations. CC17a (Excel) 29/01/2024 10 ## **Section C Notes to the accounts (cont)** ## **Note 7 Tangible fixed assets Year ending March 2023** ## _**Please complete this note if the charity has any tangible fixed assets**_ **Cost or valuation** |At the beginning of the year
Additions
At end of the year
**Basis**
**Rate**
At the beginning of the year
Depreciation for the year
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**Net book value**
**Depreciation and impairments**|**Buildings**
**£**|**Land**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Total**
**£**| |---|---|---|---|---| ||122,841|17,399|-|140,240| ||10,968|-|-|10,968| ||133,809|17,399|-|151,208| |||||| ||Straight Line|Straight Line|Straight Line|| ||
2%|0%|20%|| |||||| ||(1,000)|||(1,000)| ||(2,676)|||(2,676)| ||(3,676)|||(3,676)| |||||| ||121,841|17,399||139,240| ||130,133|17,399||147,532| CC17a (Excel) 29/01/2024 11 ## **Section C Notes to the accounts (cont)** ## **Note 8 Debtors and prepayments** |**Analysis of debtors**
**Briquette debtors**
**Staff debtors**
**Prepayments renting Drop in Centres**
**Total**|**Year ending**
**31st March**
**2023**
**£**|**Year ending**
**31st March**
**2022**
**£**| |---|---|---| ||105|55| ||209|413| ||660|617| ||974|1,084| CC17a (Excel) 29/01/2024 12 ## **Section C Notes to the accounts (cont)** ## **Note 9 Creditors and accruals** ## **Analysis of creditors** |**Analysis of creditors**||||| |---|---|---|---|---| |**Accruals and deferred income**
Grant for vocational education to be fully spent in new financial
year
Outstanding payment for PAYE and National Insurance
Ugandan Accounts audit costs
**Total**|**Amounts falling due within**
**oneyear**||
**Amounts falling due after**
**more than oneyear**|| ||**Year ending**
**31st March**
**2023**|**Year ending**
**31st March**
**2022**|**Year ending**
**31st March**
**2023**|**Year ending**
**31st March**
**2022**| ||**£**|**£**|**£**|**£**| |||||| |||3,000||| ||2,369|1,816||| ||447|422||| ||2,816|5,238||| CC17a (Excel) 29/01/2024 13 **Section C Notes to the accounts (cont)** **Note 10 Cash at bank and in hand** |**Cash at bank and on hand**
**Total**|**Year ending**
**31st March**
**2023**
**£**|**Year ending**
**31st March**
**2022**
**£**| |---|---|---| ||137,946|132,559| ||137,946|132,559| CC17a (Excel) 29/01/2024 14 ## **Section C Notes to the accounts (cont)** ## **Note 11 Charity funds** ## **Details of material funds held and movements during the CURRENT reporting period** _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**
|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Advocacyand CommunityCampaigning|R|To advocate for the rights of street connected
children and try to ensure they get justice in
case their rights are abused.|0|3,000|(22,047)|20,002|0|955| |Capital and BuildingFixed Asset Designated fund|R|To hold the charity's fixed assets in a
designated fund for using to help to further our
charitable aims. This is mainly a 5 acre plot of
land with a range of structures built on it.|139,240|||1,000|7,292|147,532| |Capital and Building Fixed Asset Restricted fund
Expenditure|R|To build and maintain structures on our plot of
land in Namulesa Uganda to help to further our
charitable aims.|10,968|10,926|(23,179)|1,284||(0)| |EmergencyProgramme|R|To provide emergency support i.e. food,
bedding, soap and medical care for street
connected children and their families during
extreme climate or health events such as floods
or the COVID-19pandemic.|
0|750|(4,215)|3,465|0|0| |Dropin Centres and Street Outreach|R|To run 2 Drop in Centres (one for girls and one
for boys) which offer food, showering, clothes
washing, medical care and counselling
facilities. Also to be a base for street walks and
street sports to build trusting relationships with
children on the streets.|5,553|22,349|(26,199)|0|0|1,703| |DrugRehabilitation Programme|R|To run a residential drug rehabilitation service
for street connected children to help them to
overcomme their addictions.|0|9,638|(25,753)|16,115|0|0| |Educational Support|R|To provide educational support to street
connected children whose family is unable to
afford their school costs.|21,803|52,731|(60,863)|0|0|13,672| CC17a (Excel) 29/01/2024 15 |FamilyCounsellingand Business Support|R|To support the families of street connected
children with business training, mentoring and
start up costs. Additionally to provide family
counselling and training that enables families to
become self sufficient.|
1,881|42,622|(21,138)|0|0|23,366| |---|---|---|---|---|---|---|---|---| |Fundraisingand Administration support|UR|To ensure the charity is able to operate legally
under the laws of both the UK and Uganda
through good adminstration. To raise the funds
needed to ensure the charity can operate
accordingto its aims.|0|26,609|(26,609)|0|0|0| |General Unrestricted funds|UR|This money is unrestricted to be used wherever
the charity needs it most at the time to achieve
our charityaims.|
71,208|65,726|0|(57,466)|2,676|82,144| |HalfwayHomes Programme|R|To run 2 residential homes (1 for boys and 1 for
girls) that provide temporary shelter, care and
counselling to children as they transition from
the streets and to prepare them to return to a
safe familyhome.|
5,471|25,374|(26,279)|0|0|4,566| |Home Resettlement and Follow up|R|To find and assess the children's family homes
(or foster homes) so that they can be resettled
in a safe and loving environment. To provide
follow up family counselling and support to
ensure the child settled home well.|2,510|7,500|(24,241)|14,230|0|0| |Social Enterprise|R|To pay the costs of buying materials and buying
and maintaining the equipment to run our social
enterprises. The purpose of our social
enterprises are to raise funds to support our
programmes of work.|

0|0|(1,370)|1,370|0|0| |Permaculture Programme|R|To provide sustainable farming training to street
connected children and their families. To
support families to start a permaculture farming
business with training, mentoring and start up
costs. To provide a learning farm at the main
S.A.L.V.E. site.|
9,010|16,700|(16,012)|0|0|9,698| |**Total Funds**|||267,646|283,926|(277,903)|(0)|9,968|**283,636**| CC17a (Excel) 29/01/2024 16 **Section C Notes to the accounts (cont)** ## **Note 11 Charity funds (cont)** ## **Details of material funds held and movements during the PREVIOUS reporting period** _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Advocacy and Community
Campaigning|R|To advocate for the rights of street
connected children and try to ensure they
get justiceincase their rights are abused.|0|0|(9,382)|9,382|0|0| |Capital and Building Fixed
AssetExpenditure|R|To hold the charity's fixed assets in a
designated fund for using to help to further
our charitable aims. This is mainly a 5 acre
plot of land with a range of structures built
on it.|67,379|0|0|0|71,861|139,240| |Capital and Building Fixed
Asset Expenditure|R|To build and maintain structures on our
plot of land in Namulesa Uganda to help to
further our charitable aims.|0|83,829|(72,861)|0|0|10,968| |COVID Emergency|R|To provide emergency support i.e. food,
soap and medical care for street
connected children and their families
during the strict COVID lockdowns.|0|5,694|(6,132)|438|0|0| |Drop in Centres and Street
Outreach|R|To run 2 Drop in Centres (one for girls and
one for boys) which offer food, showering,
clothes washing, medical care and
counselling facilities. Also to be a base for
street walks and street sports to build
trusting relationships with children on the
streets.|0|28,598|(23,045)|0|0|5,553| |DrugRehabilitation Programme|R|To run a residential drug rehabilitation
service for street connected children to
help themto overcomme theiraddictions.|0|6,868|(25,798)|18,930|0|0| |EducationalSupport|R|To provide educational support to street
connected children whose family is unable
to afford theirschoolcosts.|8,081|63,524|(49,802)|0|0|21,803| |Family Counselling and
Business Support|R|To support the families of street connected
children with business training, mentoring
and start up costs. Additionally to provide
family counselling and training that
enablesfamilies to become selfsufficient.|621|19,543|(18,282)|0|0|1,882| CC17a (Excel) 29/01/2024 17 |Fundraising and Administration
support|UR|To ensure the charity is able to operate
legally under the laws of both the UK and
Uganda through good adminstration. To
raise the funds needed to ensure the
charity canoperate according toits aims.|0|29,280|(29,280)|0|0|0| |---|---|---|---|---|---|---|---|---| |GeneralUnrestrictedfunds|UR|This money is unrestricted to be used
wherever the charity needs it most at the
time to achieve ourcharity aims.|72,187|29,507|0|(30,486)|0|71,208| |HalfwayHomesProgramme|R|To run 2 residential homes (1 for boys and
1 for girls) that provide temporary shelter,
care and counselling to children as they
transition from the streets and to prepare
themtoreturnto a safefamilyhome.|0|27,139|(21,668)|0|0|5,471| |Home Resettlement and Follow
up|R|To find and assess the children's family
homes (or foster homes) so that they can
be resettled in a safe and loving
environment. To provide follow up family
counselling and support to ensure the child
settled home well.|
16,248|2,000|(15,738)|0|0|2,510| |Social Enterprise|R|To pay the costs of buying materials and
buying and maintaining the equipment to
run our social enterprises. The purpose of
our social enterprises are to raise funds to
support ourprogrammes of work.|0||(1,736)|1,736|0|0| |Permaculture Programme|R|To provide sustainable farming training to
street connected children and their
families. To support families to start a
permaculture farming business with
training, mentoring and start up costs. To
provide a learning farm at the main
S.A.L.V.E. site.|0|22,583|(13,573)|0|0|9,010| |**Total Funds**|||164,516|318,565|(287,297)|0|71,861|**267,646**| CC17a (Excel) 29/01/2024 18 ## **Section C Notes to the accounts (cont)** ## **Note 11 Charity funds (cont)** ## **Transfers between funds** ## **This year ending March 31st 2023** ||**Reason for transfer**|**Amount £**| |---|---|---| |Between unrestricted and
restricted funds|Unrestricted funds were used to support the following funds as we
were unable to secure enough restricted funds to cover the planned
programmes: Advocacy and Community Campaigning, Capital and
Building Expenses, Emergency Programme, Drug Rehabiliation,
Fundraising and Administrative support, Home Resettlement and
Follow up and Social Enterprise.|56,467| ## **Last year ending March 31st 2022** ||**Reason for transfer**|**Amount £**| |---|---|---| |Between unrestricted and
restricted funds|Unrestricted funds were used to support the following funds as we
were unable to secure enough restricted funds to cover the planned
programmes: Advocacy and Community Campaigning, COVID
Emergency, Drug Rehabiliation, Fundraising and Administrative
support and Social Enterprise.|30,486| CC17a (Excel) 29/01/2024 19 **Section C Notes to the accounts (cont)** **Note 12 Transactions with trustees and related parties** ## **Trustee remuneration and benefits** ## **This year ending March 31st 2023** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. ## **Previous year ending March 31st 2022** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity ## **Trustees' expenses** No trustee expenses have been incurred in this reporting period. ## **Transaction(s) with related parties** ## **This year** The charity received donations totalling £11,488 (in 2022 it was £5,160) from related parties (which includes trustees, any other members of key management and anyone closely connected to them). Except as disclosed in note 6 'Analysis of staff costs', there have been no other transactions with related parties during the year. CC17a (Excel) 29/01/2024 20 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Support and Love Via Education International (S.A.L.V.E.) **members of** **On accounts for the year** 31st March 2023 **Charity no** 1126793 **ended (if any)** **Set out on pages** 1-2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/03/2023** . **Responsibilities and basis** As the charity's trustees, you are responsible for the preparation of the **of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent examiner's** The charity’s gross income exceeded £250,000 and I am qualified to **statement** undertake the examination by being a qualified member of Chartered Institute of Management Accountants. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Signed:** **Date:** 29/01/2024 1 **IER** ## **Name:** Elizabeth Ambekar **Relevant professional** Chartered Institute of Management Accountants **qualification(s) or body (if any):** **Address:** 12 Hillcrest Gardens Esher, Surrey KT10 0BS ## **Section B Disclosure** > [Only complete if the examiner needs to highlight material matters of concern. ] **Give here brief details of** None **any items that the examiner wishes to disclose** . 2 **IER**