OpenCharities

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

2024-08-31-accounts

REGISTERED COMPANY NUMBER: 06195961 (England and Wales) REGISTERED CHARITY NUMBER: 1129479

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT (A COMPANY LIMITED BY GUARANTEE)

Prime Chartered Accountants Corner Oak 1 Homer Road Solihull B91 3QG

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Cash Flow Statement 9
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial Activities 18

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 AUGUST 2024

TRUSTEES G Devadass T Thomas T M Vadakkancheril M Kochupillai REGISTERED OFFICE 33 The Birches Farnborough Hampshire GU14 9RP REGISTERED COMPANY 06195961 (England and Wales) NUMBER REGISTERED CHARITY 1129479 NUMBER INDEPENDENT EXAMINER Prime Chartered Accountants Corner Oak 1 Homer Road Solihull B91 3QG

Page 1

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of 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 2019).

On 1 September 2023, the organisation changed its name from Praxis UK to Southern Voices for Global Development. Given that its work has now expanded to multiple global partners and is not as closely aligned to Praxis India's main activity as previously, a decision to change the name was taken. The trustees believe that this new name of Southern Voices for Global Development reflects our growing diversity of partnerships.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charitable objects, as stated in the Memorandum and Articles of Association of Southern Voices for Global Development are to benefit the general public through developing the skills of poor and marginalised sections of society in such a way that they are better able to identify and help meet their needs, and to participate more fully in society particularly through involvement in democratic and participatory processes. Such objects are to be advanced directly through action in the community and through the promotion of the efficiency and effectiveness of charities working to provide such benefits to such sections of society.

Strategic Directions

The organisation's vision is a world in which every person has a right to participate in decisions, which affect their lives. Southern Voices for Global Development's mission is to enable excluded people to have an active and influential say in their own equitable and sustainable development.

Our 2023-2028 strategic plan 'Including the Excluded' sets out our road map for making more people feel that they count. We shall do this through carrying out activities to build both civil society and government capacity to voice their aspirations and listen to others, and act; we shall advocate for people's right to participate and help develop more participatory procedures and policies for this to occur. We shall broaden the spheres in which people have a say beyond projects and political elections. And we shall try to build mechanisms which encourage mutual trust and respect between government and civil society, the North and South - so everyone feels, that everyone counts.

To bring coherence to our strategy we have developed three key areas of focus that will help us facilitate inclusion, social justice and democratization. These include:

  1. Capacity building of communities, civil society, the private sector and government towards inclusion, social justice, and democratization. Every capacity building is a process to unfold the power to change within the individuals and institutions. There is due emphasis on self-learning, discovery, learning by doing and ensures that is groun ded in reality and is practical.

  2. Influencing development partners and donors by using various dissemination platforms like paper publications and presence at multiple roundtables, conferences and other forums. The focus will be on innovative research engagements that will demystify participation with greater granularity, scale up the use of participatory approaches for a more equitable and sustainable development and also support other partners to do the same.

  3. Partnership building to strengthen mechanisms for effective and efficient communication and collaboration between communities, civil society, the private sector and governments and pursue co-creation of knowledge with communities. This will deepen research engagements as well as direct interventions and facilitate the developme nt of an eco-system that promotes inclusiveness and participation.

Page 2

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

STRATEGIC REPORT

Achievement and performance

Charitable activities

In 2023-24, SVGD was able to carry out activities aligned with its new strategic objective and to further its charitable objects for public benefit. This was largely in the form of grants for development support services and capacity enhancement.

SVGD's work in the field of monitoring and evaluation from a Global South and equity perspective continues to attract grants from a range of donors. The approach has been one of demonstrating experience and attracting larger grants to both scale up and take a deeper dive into our areas of expertise.

We continued to work on business and human rights, using the large multi-year grant received in the previous year, through a global movement to advance mandatory human rights and environmental due diligence (mHREDD) corporate accountability. This project will create a united front to advance corporate accountability around the world. It promotes the adoption of national and European Union legislation to hold transnational companies to account, in their home states, for harms caused overseas. Specifically, the project promotes legislation that requires companies to undertake mHREDD throughout their global operations, and that includes measures to hold these companies liable for associated harms.

During the year, we also received a large grant to facilitate a people-centred approach by enabling vulnerable communities to voice their aspirations, better understand their vulnerabilities, and collectively work towards resolving the challenges they face. The initiative also seeks to foster strong collaboration among partner organisations, embedding the values of partnership and community-led development. By doing so, the project aspires to create a model that can be showcased across other geographies, contexts, and donor platforms.

SVGD also continued its engagement with academic institutions such as Kings College, London, Durham University and Institute of Development Studies, University of Sussex.

Financial review

Financial review

Southern Voices for Global Development made a net surplus of £138,329 in the year ended 31 August 2024 (2023: deficit £156,266).

The results for the year to 31 August 2024 are laid out in the Statement of Financial Activities and its state of affairs in the Balance Sheet. The trustees consider the state of affairs satisfactory.

Reserves policy

It has been and remains the intention of SVGD's trustees to pursue its charitable objectives in partnership with organisations in the Global South. Support is anticipated to be through grants to projects identified in the Global South.

Risk Management

The trustees have examined the major strategic business and operational risks, which the organisation faces and confirms that systems are in place to enable regular reports to be provided so that the necessary steps can be taken to minimise any potential risks.

Future Plans

In the next year, Southern Voices for Global Development will be seeking more volunteers to represent it at forums and see some changes in its leadership. It hopes to engage with more UK based stakeholders and to generate enough opportunities to stay in business given the tough economic climate. Southern Voices for Global Development plans to continue to fulfill its charitable objects through pursuing new partnerships and maximization of its income from current streams. The trustees acknowledge brief periods of uncertainty and change in plans and operations and hope to tide over these with minimal interruption to the core charitable work of the organisation. Southern Voices for Global Development has planned to increase its geographical reach as well as diversity in the nature of tasks that it has done.

Page 3

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 2 April 2007 and Southern Voices for Global Development was registered as a charity on 6 May 2009. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of a winding up members are required to contribute an amount not exceeding £1.

Recruitment, appointment, induction and training of new trustees

The Trustees of the charity are shown on page 1

Trustees are appointed at the Board meetings or co-opted. On appointment, all trustees are provided with copies of constitutional documents.

There is a separate class of membership known as Guardian Membership. A new Guardian Member can be appointed only with the approval of existing Guardian Members who shall consult with the Board of Praxis India prior to making any new appointment. In the event there are no existing Guardian Trustees then Praxis India has the right to determine two new Guardian Members.

Organisational structure

All major operating decisions are made by the Chair of the Board of Trustees in consultation with other board members.

Responsibilities of the trustees

The Trustees, who are the charitable company's directors under company law, are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the results of the charitable company for that period. In preparing these financial statements the Trustees are required to:-

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Praxis India

Southern Voices for Global Development was incorporated with the intention of bringing the experience and expertise of Praxis India to the North. Praxis India has been providing services to the development sector for the past ten years and is considered a pioneering institute in the field of participatory research and training. Praxis India is not the parent company of Southern Voices for Global Development but it is considered to be a related party. A separate class of Guardian Membership exists through which Praxis India has the ability to intervene in Southern Voices for Global Development in exceptional circumstances.

Page 4

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: June 2, 2025

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

T Thomas - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

Independent examiner's report to the trustees of Southern Voices for Global Development ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Jeremy Kitson FCA The Institute of Chartered Accountants in England and Wales

Prime Chartered Accountants Corner Oak 1 Homer Road Solihull B91 3QG Date: ............................................. 03.06.2025.

Page 6

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

2024
Unrestricted
Restricted
Total
fund
Designated
funds
funds
Notes
£
£
£
£
INCOME AND
ENDOWMENTS FROM
Donations and legacies
3
740
-
495,238
495,978
Other trading activities
4
(2,005)
-
13,992
11,987
Investment income
5
24,475
-
-
24,475
Total
23,210
-
509,230
532,440
EXPENDITURE ON
Charitable activities
6
Activities to advance core
objectives
23,607
-
357,754
381,361
Other
12,750
-
-
12,750
Total
36,357
-
357,754
394,111
NET
INCOME/(EXPENDITURE)
(13,147)
-
151,476
138,329
RECONCILIATION OF
FUNDS
Total funds brought forward
6,084
21,490
254,098
281,672
TOTAL FUNDS CARRIED
FORWARD
(7,063)
21,490
405,574
420,001
2023
Total
funds
£
435,420
91,631
12,629
539,680
693,351
2,595
695,946
(156,266)
437,938
281,672

The notes form part of these financial statements

Page 7

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

BALANCE SHEET 31 AUGUST 2024

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
11
9,732
Cash at bank
1,251,331
1,261,063
CREDITORS
Amounts falling due within
one year
12
(1,268,128)
NET CURRENT
ASSETS/(LIABILITIES)
(7,065)
TOTAL ASSETS LESS
CURRENT LIABILITIES
(7,065)
NET ASSETS
(7,065)
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS
Designated
£
-
364
364
21,126
21,490
21,490
21,490
Restricted
funds
£
-
365,108
365,108
40,468
405,576
405,576
405,576
2024
Total
funds
£
9,732
1,616,803
1,626,535
(1,206,534)
420,001
420,001
420,001
14,425
405,576
420,001
2023
Total
funds
£
-
1,495,512
1,495,512
(1,213,840)
281,672
281,672
281,672
27,574
254,098
281,672

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: June 2, 2025

............................................. T Thomas - Trustee

The notes form part of these financial statements

Page 8

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period
2024
£
96,816
96,816
24,475
24,475
121,291
1,495,512
1,616,803
2023
£
228,759
228,759
12,629
12,629
241,388
1,254,124
1,495,512

The notes form part of these financial statements

Page 9

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Interest received
Increase in debtors
(Decrease)/increase in creditors
Net cash provided by operations
2024
£
138,329
(24,475)
(9,732)
(7,306)
96,816
2023
£
(156,266)
(12,629)
-
397,654
228,759

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank and in hand
Total
At 1.9.23
£
1,495,512
1,495,512
1,495,512
Cash flow
£
121,291
121,291
121,291
At 31.8.24
£
1,616,803
1,616,803
1,616,803

The notes form part of these financial statements

Page 10

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Southern Voices for Global Development is a charitable company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Reference and Administrative Details page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

Donated Income is income received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

Incoming resources from charitable activities are accounted for when earned.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Page 11

continued...

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

2. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Transactions with Praxis India are normally conducted in sterling and so exchange differences do not arise unless specifically charged by Praxis India.

3. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Other grants
4.
OTHER TRADING ACTIVITIES
Charitable trading income
5.
INVESTMENT INCOME
Deposit account interest
2024
£
740
495,238
495,978
2024
£
495,238
2024
£
11,987
2024
£
24,475
2023
£
290
435,130
2023
£
290
435,130
435,420
2023
£
435,130
2023
£
91,631
2023
£
12,629

Page 12

continued...

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

6. CHARITABLE ACTIVITIES COSTS

Activities to advance core objectives
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Costs of fulfilling grant obligations
Consultants (grant fulfilment)
Reimbursed project costs
Irrecoverable VAT
Cost of services
Direct
Costs (see
note 7)
£
381,361
2024
2023
£
£
337,139
492,691
27,202
101,704
12,280
2,327
4,740
7,352
-
89,277
381,361
693,351

8. SUPPORT COSTS

Year-ended 2023 Other Governance
costs
Total
2023
£ £ £
Other resources expended 762 1,833 2,595
Year-ended 2022 Other Governance Total
£ £ £
Other resources expended 109 3,010 3,119

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.

During the year £186 was reimbursed to J.Thomas, brother of T.Thomas who is a trustee, for board meeting expenses. There were no trustees' expenses paid for the year ended 31 August 2022..

Page 13

continued...

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

10. TANGIBLE FIXED ASSETS

COST
At 1 September 2023 and
31 August 2024
DEPRECIATION
At 1 September 2023 and
31 August 2024
NET BOOK VALUE
At 31 August 2024
At 31 August 2023
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
VAT
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
VAT
Other creditors
Accruals and deferred income
2024
£
6,622
3,110
9,732
2024
£
1,203,268
-
1,106
2,160
1,206,534
Plant and
machinery
£
749
749
-
-
2023
£
-
-
-
2023
£
1,203,270
7,304
1,106
2,160
1,213,840

Page 14

continued...

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

13. MOVEMENT IN FUNDS

Unrestricted funds
General fund
FF - Global Evaluation Landscape
(Designated)
Restricted funds
TRACKS
CSR grants
Porticus
Empowering Initiative
Forced Labour
Oak Foundation
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
TRACKS
CSR grants
Porticus
Empowering Initiative
Forced Labour
Oak Foundation
TOTAL FUNDS
At 1.9.23
£
6,084
21,490
27,574
128,107
14,612
113,886
-
(2,507)
-
254,098
281,672
Incoming
resources
£
23,210
176,908
47,068
50,690
15,992
31,017
187,555
509,230
532,440
Net
movement
At
in funds
31.8.24
£
£
(13,149)
(7,065)
-
21,490
(13,149)
14,425
(385)
127,722
47,068
61,680
20,756
134,642
12,867
12,867
9,892
7,385
61,280
61,280
151,478
405,576
138,329
420,001
Resources
Movement
expended
in funds
£
£
(36,359)
(13,149)
(177,293)
(385)
-
47,068
(29,934)
20,756
(3,125)
12,867
(21,125)
9,892
(126,275)
61,280
(357,752)
151,478
(394,111)
138,329

Page 15

continued...

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
FF - Global Evaluation Landscape
(Designated)
Restricted funds
People Powered Digital Narratives
Pathways
Empowering Children
Study Confidence in Justice System
FF Evidence Support
Trafficking during Covid
TRACKS
CSR grants
Porticus
Empowering Initiative
Forced Labour
TOTAL FUNDS
At 1.9.22
£
(6,231)
21,126
14,895
177,846
287,571
55,889
25,041
48,240
21,078
67,468
-
-
12,115
-
695,248
710,143
Prior
year
adjustment
£
-
-
-
(177,846)
-
-
(25,041)
(48,240)
(21,078)
-
-
-
-
-
(272,205)
(272,205)
Net
movement
in funds
£
12,315
364
12,679
-
(287,571)
(55,889)
-
-
-
60,639
14,612
113,886
(12,115)
(2,507)
(168,945)
(156,266)
At
31.8.23
£
6,084
21,490
27,574
-
-
-
-
-
-
128,107
14,612
113,886
-
(2,507)
254,098
281,672

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
FF - Global Evaluation Landscape
(Designated)
Restricted funds
Pathways
Empowering Children
TRACKS
CSR grants
Porticus
Empowering Initiative
Forced Labour
TOTAL FUNDS
Incoming
resources
£
14,910
89,641
104,551
-
43,083
195,156
14,612
122,213
25,216
34,849
435,129
539,680
Resources
Movement
expended
in funds
£
£
(2,595)
12,315
(89,277)
364
(91,872)
12,679
(287,571)
(287,571)
(98,972)
(55,889)
(134,517)
60,639
-
14,612
(8,327)
113,886
(37,331)
(12,115)
(37,356)
(2,507)
(604,074)
(168,945)
(695,946)
(156,266)

Page 16

continued...

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

14. RELATED PARTY DISCLOSURES

Praxis India is considered to be a related party of Southern Voices for Global Development as it is able to intervene in the decision making process of Southern Voices for Global Development in exceptional circumstances through the special category of Guardian Membership.

Under its agreements with its funders Southern Voices for Global Development made subgrants of £Nil (2023: £314,768) to Praxis India for the input of Praxis India into the collaborative work undertaken in conjunction with Southern Voices for Global Development in fulfilling its grant obligations.

At 31 August 2024 Southern Voices for Global Development owed Praxis India £1,203,270 (2023: £1,203,270).

Page 17

SOUTHERN VOICES FOR GLOBAL DEVELOPMENT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS
Donations and legacies
Donations
740
-
Grants
-
495,238
740
495,238
Other trading activities
Charitable trading income
(2,005)
13,992
Investment income
Deposit account interest
24,475
-
Total incoming resources
23,210
509,230
EXPENDITURE
Charitable activities
Costs of fulfilling grant obligations
19,798
317,341
Consultants (grant fulfilment)
3,015
24,187
Reimbursed project costs
-
12,280
Irrecoverable VAT
796
3,944
Cost of services
-
-
23,609
357,752
Support costs
Other
Sundries
-
-
Bank charges
12
-
Office costs
-
-
Travel costs
-
-
Irrecoverable VAT on overheads
1,853
-
Compliance costs
-
-
1,865
-
Governance costs
Accountancy and legal fees
10,885
-
Total resources expended
36,359
357,752
Net (expenditure)/income
(13,149)
151,478
2024
Total
funds
£
740
495,238
495,978
11,987
24,475
532,440
337,139
27,202
12,280
4,740
-
381,361
-
12
-
-
1,853
-
1,865
10,885
394,111
138,329
2023
Total
funds
£
290
435,130
435,420
91,631
12,629
539,680
492,691
101,704
2,327
7,352
89,277
693,351
186
18
68
87
333
70
762
1,833
695,946
(156,266)

This page does not form part of the statutory financial statements

Page 18