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← Support And Love Via Education International

2024-03-31-accounts

Charity Registration No. 1126793

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2024

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Bill Hutchings (Chairperson)

Zakya Jabeen (Treasurer) - appointed 21 September 2024

Euan Graham (Secretary)

Helen Huthwaite (nee Bolton)

Emmi Matsunaga – appointed 30 September 2023 Mike Hammond – appointed 15 December 2023 Nicola Sansom - appointed 4 November 2024

Lis Silver – resigned 3 June 2023

Hafizah Begum – resigned 1 August 2023 Leah Slater-Radway – resigned 17 October 2023 Joe Brough - resigned 25 June 2024 Hannah Bird - resigned 20 August 2024

Charity number

1126793 (England and Wales)

Principal address

102 Chorley Road Standish Wigan WN1 2SX

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 18

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report and financial statements for the year ended 31 March 2024.

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 charity's [governing 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 1 January 2022)".

Objectives and activities

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.

The charity's objects as set out in its governing document are:

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 .

The main activities undertaken during the year in the furtherance of these objects were as follows:

Street Outreach

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).

Halfway Rehabilitation Homes

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.

Drug Rehabilitation Centre

A Drug Rehabilitation Centre that provides addiction rehabilitation services, counselling, shelter, food, clothing and education to children as they transition away from the streets.

Resettlement

Family Resettlement and reintegration services, to help children successfully settle back to their extended family or within foster families.

Community Development

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.

Education

Educational Support for children whose families could not otherwise have afforded to take them back to school or enrol them in vocational courses.

Permaculture

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.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

Research

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.

Advocacy and Partnerships

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.

We are a programme delivery organisation and, as such, do not offer grants to other organisations.

Achievements and performance

S.A.L.V.E. published our Head Counting Research. This showed a dramatic 192% increase in the number of children living and working on the streets of Jinja since the last data was collected in 2017.

822 children attended our Drop In Centre. We conducted 161 street walks; 76 sports sessions; and 4688 meals were supplied at our Drop In Centres.

211 children underwent rehabilitation at our residential centres, including 75 at our specialist Drug Rehabilitation Centre.

142 children were resettled back to their family, community or foster parents. 684 physical follow ups were conducted, as well as 1643 phone follow ups.

86 caregivers have been supported by our Community Development team to start their own business. This is a 41% increase from last year. 41 of these businesses were focused on permaculture.

18 children graduated from our education programme. In total, 158 children were supported in either primary or secondary school, or vocational training.

Financial review

The results for the year are set out on the Statement of Financial Activities and notes to the accounts. Fund balances at the year end were £298,943 (2023: £283,636).

Reserve balances will continue to be used to deliver the charitable outcomes of the organisation.

S.A.L.V.E. has a diversified fundraising strategy to mitigate risks and avoid overdependence on any single 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.

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 S.A.L.V.E 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.

Total income for the year was £283,957 (2023: £283,926). The cash flow of the organisation is closely monitored.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

Total expenditure for the year was £270,369 (2023: £277,903). Our key focus areas for the next financial year are: implementation of an internal vocational training programme, the expansion of our Street Outreach services and exploring further fundraising initiatives.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to cover three month’s expenditure not covered by any specific secured grants or donations. The current reserves at the time of writing this report are at this level.

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.

The Board of Trustees are not aware of any issues that will affect the ongoing activities of the charity.

Structure, governance and management

The charity is registered with the Charity Commission for England and Wales. It was registered on 19 November 2008.

The legal name of the charity is Support and Love via Education International. The charity is also known by its operating name S.A.L.V.E.

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 focused 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. They also work together to provide strategic oversight for the organisation. 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.

Trustees are recruited in accordance with the governing document and are appointed by approval of a majority of trustees, after a recruitment process agreed by the Board.

The Board of Trustees hold trustee meetings every three months.

Day-to-day running of the charity lies in the hands of full time staff that make day-to-day decisions regarding operational matters. Staff work according to work plans set and agreed quarterly in advance with the CEO to ensure strategic objectives of the organisation and the business plan are being met. Trustees are responsible for decision making on long-term strategic direction and governance.

None of the trustees received any remuneration.

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 is our main UK Bank Account, chosen largely due to their ethical investment policy. S.A.L.V.E has a savings account with The Co-operative Bank and a savings account with Charity 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 S.A.L.V.E gets the best deal possible in the market for our currency. In this financial year, S.A.L.V.E 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, the forward contract rate was varied for this financial year.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

Asset cover for funds

The Board of Trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

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

.............................. ..............................

Bill Hutchings Trustee

Zakya Jabeen Treasurer

Dated: 16 January 2025

Dated: 16 January 2025

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

I report to the trustees on my examination of the financial statements of Support and Love via Education International (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

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 financial statements to be reached.

Elizabeth Ambekar, ACMA

Dated: 20th January 2025

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Restricted Total Total
funds funds **funds **
2024 2024 2024 2023
Notes £ £ £ £
Income from:
Donations and legacies 3 77,125 48,135 125,260 145,907
Charitable activities 4 9,152 149,545 158,697 138,019
Other trading activities - - - -
Investments - - - -
Total income
86,277 197,681 283,957 283,926
Expenditure on:
Raising funds 5 29,644 - 29,644 27,979
Charitable activities 6 59,866 180,859 240,725 249,924
Total resources expended 89,510 180,859 270,369 277,903
Net expenditure for the year/ (3,223) 16,822 13,589 6,023
Net movement in funds - - - -
Gains and Loses (1,420) 3,138 1,718 9,968
Fund balances at 31 March 2024 77,491 221,452 298,943 283,636

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 statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Restricted Total Total
funds funds funds funds
2024 2024
2023		 2023
2024
Notes £ £ £ £
Fixed 11 11
-		 150,670 150,670 147,532
Assets Assets
Current assets
Debtors 12 696 696 974
Cash at Bank and in hand 80,880 70,782 151,662 137,946
81,576 70,782 152,358 138,920
Creditors: amounts falling due -
within one year 13 4,086 4,086 2,816
Net current assets/(liabilities) 77,491 70,782 148,273 136,104
Total Net Assets 77,491 221,452 298,943 283,636
Income funds Income funds
Restricted funds - 70,782 70,872 53,960
Unrestricted funds 77,491 - 77,491 82,144
Fixed asset designated funds - 150,670 150,670 147,532
Total funds 77,491 221,452 298,943 283,636

The financial statements were approved by the Trustees on 16 January 2025

.............................. ..............................

Bill Hutchings

Trustee

Zakya Jabeen

Treasurer

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

1 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 charity constitutes a public benefit entity as defined by FRS 102.

1.2 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.

1.3 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.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

2 Accounting policies

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,
Offsetting unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition 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 Tax reclaims on donations the donor. Any Gift Aid amount recovered on a donation is considered to be and gifts part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Contractual income and This is only included in the SOFA once the charity has provided the related
performance related goods or services or met the performance related conditions. The charity has
grants 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 facilities are included in the SOFA when received at the Donated services and value of the gift to the charity provided the value of the gift can be measured facilities 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. The charity has incurred expenditure on support costs to ensure the rest of Support costs the charity operations can run. The value of any voluntary help received is not included in the accounts but Volunteer help is described in the trustees’ annual report.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Income from interest, This is included in the accounts when receipt is probable and the amount
royalties and dividends receivable can 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.
Membership subscriptions which give 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 Insurance claims are only included in the SOFA when the general income
claims 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 This includes any realised or unrealised gains or losses on the sale of
losses 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.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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, e.g. allocating
property costs by floor areas, or per capita, staff costs by the time spent and
other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific
Grants with performance level of service or output to be provided, such grants are only recognised in
conditions 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 due to no longer being needed. The charity would pay the statutory
Redundancy cost 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.
The charity recognises deferred income as money received but not yet
Deferred income earned. 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
Provisions for liabilities subsequently measured at the best estimate of the amount required to settle
the obligation at the reporting date

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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
use by charity benefit to the 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 will 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 acquire 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 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
progress cost or 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.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity.

Current asset investments

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 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 charity does not hold any current asset investments at this time.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3 Donations and legacies

Unrestricted Restricted Total Total
funds funds **funds **
2024 2024 2024 2023
£ £ £ £
Donations and gifts 28,133 - 28,133 25,962
Gift Aid 39,963 39,963
-		 39,963 45,955
Legacies and in memory gifts 766 766
-		 766 2,762
General grants provided by other charities 8,263 8,263
-		 8,263 13,849
Membership subscriptions and sponsorships which - 48,135 48,135 57,379
are in substance donations
77,125 48,135 125,260 145,907
4 Charitable activities Unrestricted Unrestricted
Restricted		 Total Total
funds funds funds
2024 2024 2024 2023
£ £ £ £
Grants provided by other charities or individuals - 112,198 112,198 104,816
Donations provided by individuals - 33,855 33,855 23,211
Lottery for Change - 3,492 3,492 3,162
Social Enterprise sales 4,482 4,482 4,482 2,692
Gala Fundraising 4,670 4,670 4,137
9,152 149,545 158,697 138,019
Unrestricted Unrestricted
Restricted		 Total Total
5 Raising Funds funds funds funds
2024 2024 2024 2023
£ £ £ £
UK costs to fundraise income for the charity 28,415 28,415
-		 28,415 26,609
Social Enterprise in Uganda (Briquettes) 1,229 1,229
-		 1,229 1,370
- 2
29,644 - 29,644 7,979

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

6 Charitable activities Unrestricted Restricted Total Total
funds funds funds
2024 2024 2024 2023
£ £ £ £
Advocacy and Community Campaigning 20,499 955 21,454 22,047
Capital and Building Expenditure 7,203 - 7,203 23,179
Emergency Programme 958 1,700 2,658 4,215
Drop in Centre and Street Outreach 5,186 23,477 28,663 26,199
Drug Rehabilitation Programme 20,429 9,843 30,272 25,753
Educational Sponsorship - 49,449 49,449 60,863
Family Counselling and Business Support - 25,463 25,463 21,138
Halfway Homes Programme - 30,338 30,338 26,279
Home Resettlement and Follow up 5,591 17,638 23,229 24,241
Permaculture Programme - 20,384 20,384 16,012
Tailoring Programme - 1,611 1,611 -
59,866 180,859 240,725 249,924

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was 23 (2023: 22) across the UK and Ugandan teams, with the majority of employment being within Uganda where our charitable activities are taking place.

9 Staff Costs

Year ending 31st
March 2024		 Year ending 31st
March 2023
Salaries and wages 123,910 123,910
109,762
Employer pension costs 12,137 12,137
6,547
136,047 136,047
116,309

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10 Redundancy payments

We have not made any redundancy payments either the current or preceding year.

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

11 Fixed Assets

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----- Start of picture text -----
||||| |---|---|---|---| |Buildings|Land|Total| |£|£|£| |Cost| |At the beginning of the year|130,560|20,642|151,202| |Additions|2,080|2,080| |At end of the year| |130,560|22,721|153,281| |Depreciation| |At the beginning of the year| |Depreciation (2% Straight line)|(2,611)|(2,611)| |At end of the year| |Net Book Value| |At the beginning of the year|130,560|20,642|151,202| |At end of the year|127,949|22,721|150,670|

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12 Debtors

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----- Start of picture text -----
|||| |---|---|---| |Year ending 31st|Year ending 31st| |March 2024|March 2023| |Briquette debtors|8|105| |Staff debtors|5|209| |Prepayments renting Drop in Centres|683|660| |696|974|

----- End of picture text -----

SUPPORT AND LOVE VIA EDUCATION INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

13 Creditors

Year ending 31st
March 2024		 Year ending 31st
March 2023
Outstanding payment for PAYE and National Insurance 3,576 3,576
2,369
Ugandan Accounts audit costs 510 510
447
4,086 4,086
2,816

14 Related Party Transactions

The charity received donations totalling £5,877 (in 2023 it was £11,488) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).