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2020-12-31-accounts

2020

RIFT VALLEY RESEARCH LIMITED

ANNUAL REPORT 2020

COMPANY NUMBER: 4271537 CHARITY NUMBER: 1144010

Rift Valley Research Limited: Trustees’ annual report 2020

Reference and administrative information

Company number 4271537
Charity number 1144010
Operating as Rift Valley Institute
Registered office Unit 2.11 Islington Studios
and operational Islington Studios
address 159/163 Marlborough Road
London
N19 4NF
Trustees Trustees (who are also directors of Rift Valley Research Limited for the
purposes of company law) who served during the year and up to the date
of this report were as follows:
Margie Buchanan-Smith (appointed 2 December 2019)
Andrew Carl (appointed 8 January 2018)
Comfort Ero (Chair) (appointed 15 January 2016)
Ali Hersi (appointed 8 January 2018)
Christopher Maynard (Treasurer) (appointed 14 February 2017)
Leben Moro (appointed 8 January 2018)
Principal staff Mark Bradbury (Executive Director)
Bankers HSBC (UK)
I&M Bank (Kenya)
Auditor Sayer Vincent LLP
Chartered accountants and registered auditors
Invicta House
108-114 Golden Lane
London
EC1Y 0T

Rift Valley Research Limited: Trustees’ annual report 2020

Table of Contents

Summary ................................................................................................................................................................ 2 Objectives and Achievements in 2020 ................................................................................................................... 3 2020 Overview .................................................................................................................................................. 4 Major activities and progress on 2020-2023 development strategy .................................................................... 5 Research and publications ................................................................................................................................ 5 Research in the Sudans ................................................................................................................................................. 6 Research in Somalia ...................................................................................................................................................... 7 Research in Ethiopia ...................................................................................................................................................... 8 Transnational Research ................................................................................................................................................. 8 Transferring Knowledge through Education and Training ................................................................................ 9 Bespoke Online Courses ............................................................................................................................................... 9 Development of Early Career Researchers ................................................................................................................... 9 Exchanging Knowledge through Public Information and Dialogue ................................................................ 10 RVI Forum .................................................................................................................................................................... 10 OCHA Roundtables ...................................................................................................................................................... 11 Promoting and Conserving Knowledge through Culture and Heritage .......................................................... 12 South Sudan National Archives ................................................................................................................................... 12 Hargeysa Cultural Centre ............................................................................................................................................ 12 Publications, Communications and Outreach ................................................................................................ 12 Website update ........................................................................................................................................................... 13 Social media ................................................................................................................................................................ 13 Publications ................................................................................................................................................................. 13 Organisational Development: Institutional Policies and Processes ..................................................................... 13 Fundraising ...................................................................................................................................................... 14 Offices, Staffing and Board of Trustees ............................................................................................................... 14 Nairobi ............................................................................................................................................................. 14 Juba .................................................................................................................................................................. 14 Hargeysa .......................................................................................................................................................... 14 London ............................................................................................................................................................. 15 Board of Trustees ............................................................................................................................................ 15 Plans and objectives for 2021 .............................................................................................................................. 15 Trustees Report .................................................................................................................................................... 16 General ............................................................................................................................................................ 16 Governance ..................................................................................................................................................... 16 The recruitment, appointment and induction of new trustees ..................................................................... 16 Offices and Related Parties ............................................................................................................................. 16 Risk Management ............................................................................................................................................ 17 Remuneration .................................................................................................................................................. 18 Public Benefit ................................................................................................................................................... 18 Financial Review ................................................................................................................................................... 19

Rift Valley Research Limited: Trustees’ annual report 2020

Independent auditor’s report .............................................................................................................................. 22 Statement of financial activities .......................................................................................................................... 26 Balance sheet ....................................................................................................................................................... 27 Statement of cash flows ...................................................................................................................................... 28 Notes to the financial statements ....................................................................................................................... 29

Rift Valley Research Limited: Trustees’ annual report 2020

Summary

The RVI is an independent, not-for-profit, knowledge-based organization founded in Sudan in 2001, working in the Sudan, the Horn of Africa, East Africa and the Great Lakes. The Institute aims to create a better future for the peoples and communities of Eastern and Central Africa by advancing useful knowledge of the region and its diverse communities, through collaborative research, education and training, public information and promoting culture and heritage. The Institute bridges development practice and policy, elevating local voices, knowledge and action.

In 2020, the peoples and communities of the Horn of Africa, East Africa, the Sudan and the Great Lakes were affected by the Covid-19 pandemic, with several countries instituting partial lockdowns. The political dynamics in the countries where the Institute works were dominated by the outbreak of conflict in Ethiopia, the change of government in Sudan, the peace process in South Sudan, a stalled election process in Somalia, and the consolidation of the new government of the Democratic Republic of Congo (DRC). These political transitions were accompanied by violent contestations in places and climate induced emergencies leaving the region once again host to some of the largest displaced populations in the world.

2021 is the twentieth anniversary of the founding of the Institute in 2001. During this time, RVI has built an operational presence in Eastern Africa, with its headquarters, since 2017, in Kenya (Nairobi), where the Executive Director and Head of Finance and Operations are both based, with offices in South Sudan (Juba), Somaliland (Hargeysa) and the UK (London). By the end of 2020, the Institute employed eighteen staff, including two part-time positions, fifteen of whom are based in Africa. The RVI Board has six trustees, two of whom are from South Sudan and Kenya, and the Chair of the board is herself based for half of the year in Kenya.

During 2020, RVI like other international organizations, had to respond to the challenges created by the Covid-19 pandemic, including the temporary closure of the Nairobi and London offices, restrictions on domestic travel and a moratorium on international travel. This led to the suspension of some field-based research, the cancellation of residential courses and in-person forums and dialogues. Nevertheless, during 2020 RVI was able to expand and diversify its activities. The Juba office remained open due to particular circumstances in South Sudan which makes it impractical to work from home. There, RVI was able to undertake innovative research, such as a project on the community management of epidemics.

Our educational courses and forums moved online utilising digital conferencing platforms like Zoom. We delivered a bespoke online course on the Horn of Africa for Canadian diplomats in the region. We organised a number of online public forums, including on the impact of Covid-19 in the countries where RVI operates and on mobility and security. The Somali Dialogue Platform grew into a major project as RVI took on its sole management. We continued to deliver research for the UK-funded East Africa Research Hub in South Sudan and the Horn of Africa and for the World Bank in Somalia. Through our projects in South Sudan, the X-Border programme and the Diaspora Humanitarianism project we continued to train and mentor early career researchers in Africa. In 2020, the Institute continued to promote culture and heritage, working with the Hargeysa Cultural Centre in Somaliland and the national archives in South Sudan

We maintained a prolific publication output, publishing 9 reports, 20 briefing papers, 10 blogs and 3 podcasts. We also launched a new website to improve access to RVI’s research, courses and public forums. RVI’s social media presence has grown with over 8,000 followers on twitter.

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Rift Valley Research Limited: Trustees’ annual report 2020

Institutionally, in 2020 we published new four-year organisational Development Strategy for the years 2020-2023. As part of this we began to develop a monitoring, evaluating and learning framework to track the progress of the strategy.

In 2020, the charity’s total income was US$2,360,772, a 10 percent decrease from US$2,612,187 in 2019. General funds of unrestricted reserves, however, increased to US$ 458,035 by December 2020, compared to US$428,684 at the end of 2019, demonstrating stability of the Institute’s finances.

Objectives and Achievements in 2020

The Rift Valley Institute was founded in 2001 as a non-profit organization operating in eastern and central Africa. The Charity was established in the words of the Articles of Association, to, among other aims, ‘advance the education of the general public, particularly but not exclusively in Eastern and Central Africa’; to ‘promote research into Eastern and Central Africa and related subjects’; and to ‘disseminate the useful results of such research throughout the world’. These objectives are for the public benefit, as set out in the Charities Act of 2006.

In furtherance of these objectives, the Institute undertakes four core activities: field-based research and publication; education and training; it convenes forums for public discussion; and the conservation and digitization of historic archives and promotion of culture. Its programmes, formulated with communities, institutions and individuals from the region, are designed to bring local knowledge to bear on political, economic and social developments. They aim to shape aid interventions, expand space for public participation in policy formulation, support local research capacity, preserve communal histories and promote social justice.

In 2020, RVI published a new four-year Development Strategy 2020-2023 where the principles that guide the Institute’s work are articulated:

The RVI is a signatory of the Budapest Open Access Initiative of 2002 and seeks to promote free public access to useful knowledge. RVI books, reports, maps, newsletters and the contents of its websites are published and disseminated, wherever possible, under a Creative Commons open-access license. Digital versions of RVI publications are available for download free of charge from the Institute’s website. Digital archives created and run by the RVI use UNESCO-endorsed open-source software.

As stated in the development strategy 2020-2023, RVI seeks to bring change to people of eastern and central Africa through four strategic areas of work:

These are elaborated below:

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Rift Valley Research Limited: Trustees’ annual report 2020

2020 Overview

In 2020, several significant political developments took place in RVI’s main region of operations. In Ethiopia, war erupted between the federal government and the Tigray region, drawing in other adjacent regions, notably Amhara. The war in Tigray also implicated Eritrea, fighting on the side of the federal government, and Sudan, which became involved in a border conflict with Ethiopia over a disputed agricultural region in their borderlands. Sudan’s political transition continued, but the work of the civilian government was made more challenging by an economic downturn. In South Sudan, the peace agreement between the SPLM and SPLM-IO held, preventing a return to widespread conflict—particularly in Juba—but smaller regional conflicts continued, often serving as proxy battles for the country’s political leaders. In Somalia, negotiations over national elections eventually produced an agreement that one-person-one-vote polls would not be held, and the country would revert to an indirect electoral model (a variation of the system used in 2017).

In 2020, the work of RVI, like all organizations, was affected by the Coronavirus pandemic. The impact of this was first felt in Kenya and the UK in March. RVI’s first priority was the health, safety and wellbeing of its staff, consultants and other partners. Working across several countries in Africa, RVI also has a responsibility to support international efforts to prevent the spread of COVID-19. To this end, international travel was halted, Forums (previously planned to take place in Nairobi) were cancelled and annual courses postponed. Staff in Kenya and the UK worked from home in line with government guidelines. Government guidelines in South Sudan did not require offices to close, so RVI’s office in Juba remained open, with stringent hygiene and social distancing measures in place.

The immediate impact on operations was severe, resulting in the relocation of some staff, the cancellation of fieldwork and residential courses, and a general reduction in spending. Nevertheless, RVI was able to respond to the pandemic through its research, publications and convening by repurposing some of the work to address the crisis directly, and to find new ways to continue existing work. We invested in online conferencing packages as a way of continuing our work at a distance. Some existing research projects, such as the X-Border Local Research Network, was adapted to focus on the impact of COVID-19.

In South Sudan, the benefits of RVI’s investment in a network of local researchers became apparent as we were able to raise UK government funding to undertake a study on community management of epidemics to inform the health response to Covid-19. Through the diaspora-humanitarianism project we contributed to briefings assessing the impact of COVID-19 on the remittance economy in Somalia, publishing several briefings. The Rift Valley Forum in April and May hosted a series of online webinars on the impact of COVID19 on mobility, movement and migration in eastern and central Africa. Under the Platform for Political Dialogue, we organised an online forum to examine the social, economic, and political impact of the health crisis in Somalia, including on planned elections.

Our educational courses were redesigned in response to the pandemic and moved online, along with Rift Valley Forum seminars. Training and mentoring of researchers in South Sudan was also moved online. We also continued a prolific publication schedule.

We also make progress on organisational developments. A new four-year Development Strategy 2020-2023 was finalised and published; an upgraded website was launched; the finance manual was updated, and a revised safeguarding policy was finalised and rolled out.

During this period RVI was able to continue working with a range of partner organizations, again in some cases making use of online services. In 2020, key partners in eastern and central Africa included: in South Sudan, the Institute of Applied Research and Community Outreach at the Catholic University of South Sudan in Juba and Wau, the National Archives and the Likikiri Collective; in Kenya, the British Institute in Eastern Africa, Nairobi University, United States International University, the Heinrich Boll Foundation, Regional Durable Solutions Secretariat; in Somalia, Puntland State University, Somali Public Agenda; in

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Somaliland, Redsea Cultural Foundation, the University of Hargeysa, and Rako Research Organisation. Many of the meetings of the Rift Valley Forum also involve collaboration with regionally based organizations.

Major activities and progress on 2020-2023 development strategy

During 2020, the Institute continued to pursue its goals articulated in the 2020-2023 Development Strategy. The main the achievements are described below.

Advancing Knowledge through Original Research

The RVI was founded to undertake research, and the production and exchange of knowledge remains core to all that RVI does. Producing high quality research and publicly available data on the region is an important underpinning of open societies and critical for evidence-based social policy.

In the politically turbulent regions where RVI operates, with long-running complex emergencies, international mediated peace deals and peace operations, there continues to be a strong demand for applied knowledge and studies that can improve understanding of the dynamic context. At the same time, the countries where RVI works have a structural deficit in terms of social science research capacity. Higher education institutions lack the resources and personnel to compete with the multiplicity of nongovernmental organisations and multilateral institutions where better pay and meritocratic opportunities are available. Problems of access and insecurity complicate data collection and much of the knowledge produced is hidden in commissioned research that is not made public.

Despite a growing number of research institutes and think-tanks, RVI remains one of the few ‘field-based’ providers of knowledge. Over two decades, the Institute has undertaken a mixture of multi-year research projects, transregional studies, large participatory research projects, as well as shorter policy-oriented studies. We aim to ensure that all research projects include a training component for African researchers to develop their skills. Our research portfolio remains unique with an emphasis on social research, developed from ideas generated by communities or institutions we work with, and being publicly accessible in accordance with the Institute’s commitment to the freedom of information and open-access publishing. In 2020, despite the constraints of the pandemic, we continued to carry out and undertake high quality original research.

In 2020, the Institute continued multi-year research programmes, such as the South Sudan Customary Authorities (SSCA) project, a study of South Sudanese Diaspora, the transnational X-Border Local Research Network project and a multi-country study on the ‘shadow state’ in Africa. It undertook original studies of community management of epidemics in South Sudan, a social assessment in Somalia, and religion and politics in Somalia. These generated long form reports and short policy briefings.

Thematically, the research covered issues of governance, conflict, political economy, livelihoods, land, urbanisation, and gender. These studies diversified both the Institute’s thematic and geographical knowledgebase and expanded our engagement in countries outside East and Central Africa. The research findings were disseminated through a range of publications, Forum meetings and podcast. A more detailed description of RVI research projects in 2020 can be found below.

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Research in the Sudan

South Sudan Customary Authorities Project

In 2019 a team of RVI and Catholic University of South Sudan researchers conducted research with participants from the original Wunlit Peace Conference of 1999 to record their memories of the event and to discuss lessons to be learnt for South Sudan today. In 2020, work progressed on putting these interviews together into a full report. An analysis workshop was held in February 2020 with SSCA lead researcher, John Ryle, and Loes Lijnders of the Catholic University. The full report is expected in 2021.

This flexibility of the Swiss Government donors allowed this project to adapt some activities to ensure our work was responsive to the outbreak of the COVID-19. In April 2020, when COVID-19 was first confirmed in South Sudan, several RVI researchers, trained under this project, expressed an interest to return to their communities and to use their established links with chiefs to conduct messaging on COVID-19. RVI therefore supported researchers with material from WHO and the South Sudan Ministry of Health, and PPE (soap, masks), to carry out messaging to chiefs, critical actors in the spread of accurate information amongst communities. This work with chiefs garnered interest from other donors and two subsequent projects were developed (see below).

Community Approaches to Epidemic Management in South Sudan

This project drew on archival research and field research to study communities’ traditional responses to diseases, to draw lessons for the COVID-19 response. RVI trained researchers conducted in-person and remote research on a weekly basis over a period of eight weeks in Yei, Juba, Wau, Malakal, Aweil West and Rubkona. Their data was analyzed and shared regularly with a project steering group made of NGOs, UN agencies and donor representatives (led by the funder, FCDO) to inform the COVID-19 response. The final report and briefing was co-authored by the research team and disseminated back to the local communities, with the recommendations translated to relevant languages, and with the Ministry of Health and other key stakeholders in Juba.

COVID-19 community messaging

RVI received additional funds from Wellspring charitable foundation to further the COVID-19 messaging work across local communities in South Sudan. This supported the production of short video messages from chiefs and used the research produced under the Community Approaches project to conduct messaging on local radio stations and through meetings with key stakeholders, including women and local traditional health workers.

South Sudan: Youth, Violence and Livelihoods

This project was designed to understand opportunities and challenges facing youth in South Sudan, putting young people intimately familiar with the dynamics in the country at the centre of the research. The COVID-19 pandemic had a serious impact on this project. The inception workshop took place as planned in February 2021 with the research team from RVI and the Catholic University, and the technical advisors Dr Nicki Kindersley, Dr Naomi Pendle and Marv Koop. Research in one field site was conducted prior to the pandemic but all subsequent research had to be adjusted due to an inability for research teams to travel. Those who were already in their home locations were able to conduct some research on site and this was complemented by remote interviewing. In spite of the circumstances the researchers managed to collect rich amount of data and a full report will be finalised in 2021.

South Sudan Women’s Research Network

In December 2020, RVI secured a new project with the European Union in South Sudan to support the development of women’s research in South Sudan and to further develop the National Archives. The

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project also has a conflict analysis element and this work got underway at the end of the year. The project will get fully underway in 2021.

Sudanese diaspora in Egypt

Following a series of delays, due to challenging research contexts, this study got underway in 2020. Work was conducted through remote interviewing due to the COVID-19 pandemic with a mixed research team based in Khartoum and Cairo. The project seeks to understand Sudanese migrant’s experiences in Egypt and a full report will be finalised and published in 2021.

Sudan Elections Project

In December 2020, RVI started a short study on the history of elections in Sudan—particularly the 2010 and 2015 elections. The study is a collaboration between RVI, and Durham and Khartoum Universities. A delay and budget reduction due to Covid-19 pandemic and changes in UK government priorities reduced the scope of work. Nevertheless, the research team headed by Professor Justin Willis (Durham) and Professor Munzoul Assal (Khartoum) carried out in Sudan across a number of electoral constituencies in the first quarter of 2020, coupled with desk-based research. The project has produced 5 briefing papers and a report in being drafted. A dissemination phase—in Sudan and through virtual meetings—is underway. All publications will be in English and Arabic for maximum impact in Sudan.

Research in Somalia

Somalia Social Assessment

Building on an excellent series of studies for the World Bank in Somalia, RVI secured a six-month grant to produce a social assessment of Somalia and Somaliland and a report that will provide a baseline of analysis and information for the World Bank Country Team. We were able to influence the shape of the research in response to their original requirements. The work commenced in June with a team of international and Somali consultants. The project produced seven Federal Member States profiles, three thematic studies on Gender and Households, Migration and Diaspora and Religion and Society. We also produced an original, study on class and social mobility in Somalia, working with several Somali researchers who carried out empirical field work in Baidoa, Hargeisa and Mogadishu.

Urban Land in Somalia

RVI completed a study commissioned by ReDDS on urban land governance and displacement in the Somali cities of Kismayo, Baidoa and Mogadishu. RVI was able to build on its previous research in Somalia on urbanization and on land in Mogadishu, Somaliland and Jubaland, and worked with three of the same Somali researchers. The project was also funded by the World Bank, via ReDSS, thus expanding RVIs contributions to the World Bank’s larger Urbanization Review. Two online roundtables were held with policy makers and Somali stakeholders to share the findings of the study.

Taxation in Somalia

Drawing on research carried out in Mogadishu in 2018, RVI published a briefing paper on the economic and cultural constraints to increasing domestic revenue mobilization in Somalia, entitled Tax and the State in Somalia: Understanding domestic revenue mobilization . This was an important activity to make some of the findings of this work public. The primary authors were the two Somali researchers who carried out the original research in Mogadishu.

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Infrastructure and Inclusion

In 2020, RVI became part of an international research consortium led by Sussex University— Towards Trajectories of Inclusion —investigating how urban infrastructure can be made available and be made to work for the most marginalised. RVI’s role in the project is to support its partner, the Institute for Peace and Conflict Studies University of Hargeysa as the primary investigator in Somaliland. The project start was delayed by the pandemic until the autumn of 2020, with field research to start in 2021.

Diaspora Humanitarianism

Since September 2019, RVI has been collaborating with the Danish Institute for International Relations, the University of Nairobi and Rako Research in Somaliland on a five-year research programme on Diaspora Humanitarianism in Somalia. The research is investigating the role of the Somali diaspora in responding to humanitarian crises in Somalia. Three PhD scholarships and a post doc scholarship have been given to Somali researchers. The pandemic delayed some of the activities planned for 2020. During the year, RVI Forum supported the formal launch of the project in Nairobi, the RVI Executive Director has helped supervise the PhD students as they develop their research concept notes and has contributed to several policy briefs published by the project, and RVI organised and designed an online research methodologies course that was held in early 2021.

Research in Ethiopia

Political Economy Analysis

In 2020, RVI was invited to join The Policy Practice, to provide a Facilitated Political Economy Analysis on various sectors in Ethiopia for the FCDO. RVI was had responsibility for dissemination and uptake of the research produced related to elections and service delivery. Changing priorities of FCDO due to the outbreak of civil war saw the project restructured and RVI’s role reduced. A dissemination workshop was held in early 2021.

Transnational Research

X-Border Local Research Network

With the COVID-19 pandemic making travel impossible most of the year, RVI moved to a model of remote mentoring and support to the research teams. In South Sudan, this involved weekly coaching sessions between researchers in the UK and the team in South Sudan to support analysis and write up of data collected in 2019.

A number of quick response pieces were produced to put our various research streams into the COVID-19 context.

Plans were laid for fieldwork in Somalia in 2021.

More than 20 publications were produced under the project in 2020, with a particular focus on publishing the work of local researchers.

The Horn of Africa, Gulf and Turkey

In 2020, RVI funded by the East Africa Research Fund undertook a study on relations between the Gulf States and Turkey in the Horn of Africa. The study was carried out by a team of seven experts on the Horn (Somalia, Sudan, Ethiopia and Eritrea), the Gulf (Saudi Arabia, UAE and Qatar) and Turkey. Due to restrictions on travel caused by the pandemic, research was carried out remotely and the lead researcher—

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based in the UK—was unable to travel to the region. The final report, and an accompany policy briefing, were published in May 2021. Dissemination included a close roundtable discussion for FCDO personnel and a public panel discussion.

Shadow States Research in Africa

In January 2019, RVI began work on a research project to investigate the so-called shadow state in Africa. Funded by the Open Society Foundation’s Africa (OSIEA) Regional Office, research was undertaken in Uganda, DRC, Zimbabwe, Zambia and Nigeria to investigate the existence of a state within a state, where real power is said to be wielded by private business, unelected bureaucrats and the security services. Four country studies and a synthesis report were produced by the end of 2019. These required a legal review to determine which has slowed the publication RVI is engaged in a discussion with OSIEA about publication in 2021.

Transferring Knowledge through Education and Training

Field-based education and training have been one of the Institute’s methods for transferring knowledge of the region to different constituencies. Absorbing and analysing the large amount of information generated in and about the countries where RVI operates is a big task for development organizations and governments. Institutional memory is often poor, staff turnover can be rapid, and knowledge is often biased and controlled. Starting in 2004 the RVI has run annual week-long residential field courses on Sudan and South Sudan, the Horn of Africa and the Great Lakes regions. These graduate-level professional training courses on the regions and countries where RVI works are taught by RVI staff, Fellows and associates. They provide a dawn-to-dusk programme of instruction and discussion designed to bring depth to the understanding of each sub-region and country of eastern and central Africa. Participants attend from international NGOs, the UN, the diplomatic community and the private sector. For some international organizations and governments, they are a mandatory part of pre-deployment training. Each year young researchers and activists receive scholarships to attend from RVI’s Shading Tree fund.

In addition, RVI delivers bespoke training courses on different countries and themes. These are co-designed with and tailored to suit the specific interests and requirements of the recipient organization. The courses are taught by leading experts in their field.

The Institute has also strategically expanded training opportunities for early career researchers from the region, most notably through our work with universities in Hargeysa in Somaliland, Garowe in Puntland and Juba in South Sudan, as well as through our research projects.

Bespoke Online Courses

In 2020, the pandemic brought a halt to annual residential courses for the first time in sixteen years. RVI responded to this by developing alternative online courses for international partners. This involved identifying a suitable online platform and designing hybrid courses scheduled over several weeks that involve a mixture pre-recorded talks and resource material with live interactive sessions. In 2020 we were able to pilot a successful first course for Canadian diplomatic missions in countries in the Horn of Africa.

Development of Early Career Researchers

In 2020, RVI continued to develop and expand training opportunities for early career African researchers. In South Sudan, remote online trainings were organised for South Sudanese on research methods and research ethics under the Customary Authorities and X-Border projects. We were able to organise an oral history training course with the Hargeysa Cultural Centre in February, and with our OSUN partnership we were able to find places for several researchers on an oral history course run by Bard College.

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We have been able to engage researchers trained by RVI in South Sudan and in Somalia, with Joseph Diing in South Sudan, for example, a co-lead researcher on the youth and violence study. Through the Danidafunded D-Hum research programme, we continue to support three Somali PhD students. We have continued to develop our partnerships with universities in the region, including Hargeysa (where our office in located), Puntland State University, the Catholic University in South Sudan, the University of Nairobi and the United States International University in Kenya.

RVI successfully applied for and received two grants to further develop this work: a two-year grant from the Carnegie Corporation of New York (CCNY) for a programme of support— Research Communities of Practice —for early career researchers in South Sudan, the DRC and Somali regions; and a three-year grant from the European Union to support the development of a women’s research network in South Sudan. Both grants started in 2020 and will enable us to scale up our investment in African researchers in 2021.

Exchanging Knowledge through Public Information and Dialogue

Access to accurate public information is essential for open and inclusive societies and supports positive, long-term social change. It is also important for the success of the Sustainable Development Goals. Knowledge is power and biases in information infrastructure, regulation by governments or manipulation by private and non-state actors can adversely affect access to and use of information. Supporting the freedom of information and access to it is a core aim of RVI. Amplifying the voices of people and communities in Eastern and Central Africa is central to RVI’s ambition.

RVI supports access to public information and the exchange of knowledge in two main ways: through the Rift Valley Forum for Research, Policy and Local Knowledge (‘the Forum’) and other convening activities; and through the Institute’s publications, including digital media.

The Forum, established in 2012, is a programme of seminars, lectures and expert meetings that facilitates the exchange of knowledge between academics, practitioners, policymakers and the public on critical regional issues in a safe and neutral environment. The majority of Forum events have taken place in Nairobi, with some held in Somalia, South Sudan, the DRC Goma and the UK. Annual lectures in Juba and seminars organised with the South Sudan National Archives are other ways RVI facilitates the exchange of knowledge.

RVI’s publications includes digital and printed books and reports, documentary film, radio, podcasts, and social media outputs. RVI has pioneered open access publishing and everything RVI publishes is free to download in digital form. Both analogue and digital publications are disseminated through the RVI’s website and social media platforms. In all forms of publication, we strive for a high production standard. Publications are produced in English, with translations in French, Somali and Arabic.

RVI Forum

Lockdown and social distancing measures meant that all in-person forums stopped in 2020. But, the Forum continued through the use of digital conference platforms. During the year 18 Forums were organised. These included a series on elections in East Africa and the Horn of Africa in collaboration with The Elephant and funded by the Heinrich Boll Foundation. Other subjects covered included the impact of Covid on mobility and security in East Africa. One opportunity that comes with online meetings has been the increased international participation and coverage, both within and outside Africa.

In 2020, for the Gender and Violent Extremism (GARVE) network project, RVI established a website and organised several forums.

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Rift Valley Research Limited: Trustees’ annual report 2020

OCHA Roundtables

In December 2020 we began a series of roundtables for the humanitarian community in response to the conflict in Tigray. Two meetings were convened in December with Ethiopian and regional experts. The first session covered the TPLF and internal Tigray dynamics and the second was on Tigray’s borders: Amhara, Oromia as well as Sudan and Eritrea.

Somali Dialogue Platform

The Somali Dialogue Platform (formerly the Platform for Political Dialogue established in January 2019) is a multi-donor funded project that aims to create a neutral platform to facilitate political dialogues on electoral, constitutional and resource-sharing issues that will contribute to an inclusive political settlement in Somalia. Until March 2020, RVI was part of a consortium, leading on the research and analysis to inform the dialogue process. In April 2020, RVI was asked to take over the management of the consortium for an interim six month phase working together with FDF-Synergy. In November 2020, a new 18-month programme was approved with funding from the governments of the UK, Denmark and the USA.

During this period the Platform continued to implement a range of engagement and research activities in support of greater political consensus in Somalia. These included:

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Promoting and Conserving Knowledge through Culture and Heritage

Culture is integral to the generation and transmission of knowledge. The regions where the RVI operates have a rich and diverse political history, a variety of social systems and cultural formations, and a wealth of communal resources. Appreciating this cultural diversity and communal histories and working with cultural institutions, individual artists and activist, is critical for a shared understanding of the historical and contemporary development of these regions, of relations between generations and genders, and the way that local knowledge works. The conservation of knowledge is of critical importance for constructing postconflict societies and is of practical utility given the poor retention of knowledge in the aid industry. RVI addresses this through projects that conserve knowledge, such as with the South Sudan National Archives and the RVI’s digital Sudan Open Archive, and promote historical and contemporary culture, such as through the Hargeysa Cultural Centre.

South Sudan National Archives

The work under the National Archives project, implemented in partnership with the Ministry of Culture, Museums and National Heritage (previously the Ministry of Culture, Youth and Sports) continued in 2020 with funding from the Norwegian Government, through UNESCO.

Despite the pandemic, RVI and the Ministry managed to adapt work plans together to continue activities. The key achievements over the past year have been:

Hargeysa Cultural Centre

In 2020, RVI continued to support the Hargeysa Cultural Centre in Somaliland, which the Institute helped to establish and with whom we have partnered since 2014. The Centre has become an important venue for both artistic and cultural production and conservation, including the annual Hargeysa International Book Fair. It is also a critical space for public dialogue on a range social issues, and for the dissemination of research. The Centre’s premises were closed for several months in 2020 due to the pandemic so public debates and trainings could not take place. RVI’s involvement in the centre was affected as visits to the centre were restricted. The Centre, however, transitioned some of their forums online.

Publications, Communications and Outreach

RVI disseminates findings from its research projects in a variety of ways. Firstly, all RVI publications are open access and freely available via the Institute’s website. The website also showcases information about RVI and the different projects that are being run at any one time.

12

Rift Valley Research Limited: Trustees’ annual report 2020

RVI publications come in several different forms; from lengthy research reports (10-20,000 words) to shorter briefing papers (often targeted at a policy audience); and more accessible blog pieces, which often provide an introduction to a complex topic.

Social media has become an increasingly important medium to draw attention to RVI’s outputs. The Institute has therefore committed more time to develop its institutional social media accounts, and to encourage individual staff members, and trustees, to promote the Institute’s work by building up their own following.

Website update

In 2020, RVI launched an upgrade of its website with the support of Nairobi-based web-designer Haba Haba. The updated website design is simpler, more user-friendly and visually attractive. It provides a more effective medium to display RV research projects, communicate news and post video and audio content.

Social media

RVI has continued to grow its social media presence, primarily through regular use of its institutional Twitter account, which now has over 8,000 followers (up from 6,500 the year before). The regularity of tweets, and diversity of content, has increased with tweeting duties being taken by different staff members in London, Nairobi and Juba. RVI has continued to live tweet during online Forum events and numbers of followers increase notably when publications come out, underlining the demand for high-quality, original material.

Publications

RVI’s publications are mostly outputs from research projects, and given RVI’s commitment to make research publicly available, most projects are designed to include public reports, briefings or blogs. In 2020, this included (amongst others) the X-Border Local Research Network; the Diaspora Impacts project; the South Sudan Customary Authorities; and the Somali Dialogue Platform, which all produced a combination of reports, briefings and blogs aimed at communicating with different RVI audiences. Overall, in 2020 RVI published 9 reports, 20 briefings and 10 blogs.

In addition to public outputs, the Institute also produces a limited number of internal briefings for donors and project funders. In particular, the Somali Dialogue Platform and X-Border project include some briefings with restricted circulation, which enable analysis and discussion of more sensitive material.

Organisational Development: Institutional Policies and Processes

In 2020, progress was made on several development priorities that support the professionalization of the Institute:

13

Rift Valley Research Limited: Trustees’ annual report 2020

Fundraising

RVI felt the immediate economic impact of the Covid-19 pandemic due to the cancellation of annual residential courses. The economic consequences of the coronavirus pandemic are expected to impact on the future funding of the Institute, with cuts in some UK government funding anticipated. In 2020, we did not feel the impact of this as all donors honoured their funding commitments. Furthermore, considerable staff time across the Institute was invested in fundraising in 2020 to meet our income targets.

Key funding successes include multi-donor grants for the Somali Dialogue Platform; a three-year grant from the EU to support the development of a women’s research network in South Sudan; a two-year grant from the Carnegie Corporation of New York to support the professional development of African early career researchers; two grants from the East Africa Research Fund for a study on Community Management of Epidemics in South Sudan and a study of relations between the Horn of Africa, Gulf States and Turkey; and UNESCO support for the South Sudan archives.

Offices, Staffing and Board of Trustees

Nairobi

Since 2017, RVI’s office in Nairobi has acted as the Institute’s headquarters, with the Executive Director and the Finance, Education, Forum and Somalia teams located there. The office also runs a successful internship programme for graduates, and during 2020 hosted one intern. During 2020, the Covid-19 pandemic meant that the office was closed for large periods of the year with staff members working from home. When the office has been open numbers of staff using the space has been limited.

Juba

RVI’s office in Juba is the second largest in terms of number of staff. The Juba office remained open throughout 2020, taking into account at all times COVID-19 prevention protocols advised by the Government of South Sudan and by other health actors. Some of the team chose to return to their home locations for a period when the pandemic first hit and worked remotely.

Hargeysa

RVI has continued to maintain a presence in Hargeysa with an office in the university of Hargeysa, and one part-time representative overseeing our work in Somaliland.

14

Rift Valley Research Limited: Trustees’ annual report 2020

London

In 2020, RVI’s international office in London continued to play a varied role in RVI’s work. This included management of activities in Ethiopia, Somalia and Sudan. London office staff led on publications and communications, including RVI’s website and social media. The lockdown response to the coronavirus meant that the series of London-based X-border Forum events was not possible in 2020.

Board of Trustees

In 2020, RVI’s Board consisted of six trustees. The current members are: Comfort Ero (Chair), Chris Maynard (Treasurer), Ali Hirsi, Leben Moro, Andy Carl, and Margie BuchananSmith.

Plans and objectives for 2021

Our immediate priorities in 2021 will be to secure and deliver three significant new projects – the Somali Dialogue Platform, the Women’s Research Network in South Sudan and the Research Communities of Practice. Together with the X-Border these projects can provide sustained multi-year funding providing a secure basis for the Institute to grow and deliver on our strategic goals. It will also enable us to recruit additional staff. We also intend to

At the same time, we will endeavour to further professionalize the Institute by addressing several organizational development priorities. These will include:

15

Rift Valley Research Limited: Trustees’ annual report 2020

Trustees Report

General

The trustees of Rift Valley Research Limited, operating as the Rift Valley Institute (RVI), who are also directors of the company for the purpose of company law, present their statutory report and audited accounts for the year ended 31 December 2020. The financial statements comply with current statutory requirements, with the Articles of Association and with the ‘Statement of Recommended Practice – Accounting and Reporting by Charities’ in the Statement of Recommended Practice (SORP) of 2005 and FRS102.

Governance

Rift Valley Research Limited (hereafter ‘the Rift Valley Institute’, ‘the RVI’ or ‘the Charity’) is a company limited by guarantee and not having a share capital. The company was incorporated on 16 August 2001 (company number 4271537) and registered as a charity (charity number 1144010) on 27 September 2011.

The objects, powers and governance structure of the charitable company are set out in its Articles of Association (last updated 30 August 2011). The RVI is governed by a Board of Trustees which meets four times annually. The trustees delegate the day-to-day operation of the Charity and management of its staff to the Executive Director who seeks guidance from trustees when important strategic, financial or governance issues arise.

The Recruitment, Appointment and Induction of New Trustees

Trustees are appointed in accordance with the Articles of Association. The trustees are subject to retirement by rotation and may be re-appointed if re-elected. The Board of Trustees has the power to appoint new trustees by ordinary resolution. Trustees are generally drawn from the body of Fellows of the Institute, which is composed of regional specialists and others. (Fellows of the Institute are elected by existing Fellows.) The appointment of trustees may be through recommendation from Fellows and the wider community of those sharing the goals of the Institute. Trustees are recruited with the aim of providing the diversity and skills needed to ensure the good governance of the Charity. These skills may include strategic planning, fundraising, financial management, administration, law, media management, and specialist knowledge of eastern and central Africa. The trustees are not remunerated for their work as trustees.

The procedure for inducting and training a new trustee entails a visit to the RVI Kenya or UK office in order to familiarize the new trustee with the Charity—with its aims, standard procedures and policies—and a meeting between the new trustee and management staff of the Institute. On appointment, trustees receive the Articles of Association and minutes, documents and board books from previous trustee meetings, with copies of the Charity’s most recent publications and written policies relevant to the governance and risk management of RVI.

Offices and Related Parties

The Charity has four offices: its headquarters in Nairobi, Kenya; an office in London, in the United Kingdom; in Juba, South Sudan; and an office in Hargeysa, Somaliland.

The Charity is registered as a branch of the UK company in Kenya (registration number: F.C 30/2003); in South Sudan as international NGO (registration number:810); in Somaliland as an international NGO (registration number: L.43.31.2087.2020 M/J).

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Rift Valley Research Limited: Trustees’ annual report 2020

In 2006, Rift Valley Institute Inc. was incorporated under Section 402 of the Not-for-Profit Corporation Law in New York State on 30 August 2006 and is registered as a charity with the Charities Bureau, New York State. Rift Valley Institute Inc. was registered in the United States to raise funds and to provide support and coordination to the UK entity.

Risk Management

The Board of Trustees has given consideration to the major risks to which the Charity is exposed. These include operational, financial, and legal risks, risks in matters of governance and risks resulting from external factors. The Charity faces special risks associated with conflict, insecurity, and failures of governance in a number of the countries where it operates. Since 2020 this includes risks associated with Covid-19. In 2020, the risk register was reviewed at quarterly board meetings and with Africa-based staff. RVI continuously reviews procedures and protocols for managing staff security. A managerial staff member in Nairobi has special responsibility for managing security.

The Board is satisfied that systems or procedures have been established to manage the risks we currently face, including key risks in the following areas:

1. Failure to deliver the 2021 budget

Failure to maintain economies and an overspend on the cost base will jeopardize the financial health of the Institute, as will a failure to meet income projections for 2021. To respond to this risk, the cost base and income projections have been set and agreed following a rigorous budgeting process in December 2020. Project management practices introduced since 2017, holding directors and managers to account for delivering on time and on budget, have improved income and cost recovery and ensured financial control of the cost base. The impact of Covid-19 since 2020 and in 2021 in the countries where RVI operates and on the UK economy and the realignment of foreign aid priorities of the UK government will influence the ability of RVI to meet its income projections. Maintaining a focus on diversified fundraising will increase the likelihood of RVI achieving income projections in the year ahead. The situation is closely monitored by trustees.

2. Cost recovery projections not achieved

Not achieving the cost recovery projects would see a decline in organizational reserves with consequential impact on the financial health of the Institute. To manage this risk, guidelines on budgeting and overhead recovery are regularly reviewed and overhead recovery rates specified in contracts with donors. Systems of tracking and oversight of project delivery by Directors, Managers and financial team are also in place. Actions to reduce the cost base may need to be implemented depending on future funding.

3. Introduction of restrictions on NGOs operating in the countries of the region

The introduction of prohibitive administrative and financial burdens on NGOs (e.g., work permits in Kenya, NGO Act in South Sudan) could have significant operational and financial implications (e.g. payments of taxes, costs of lawyers, restrictions on programme work). To manage this risk, RVI ensures full compliance with Government regulations ahead of time, constant monitoring of political situation, and continuous communications with other organizations working in the countries of the region. More specifically, RVI is continually gathering information from other organizations in Kenya on bureaucratic restrictions and solutions for securing work permits in Kenya, and closely monitoring the enforcement of the NGO Act in South Sudan. Finally, the local recruitment of staff, where possible, avoids the need for work permits.

17

Rift Valley Research Limited: Trustees’ annual report 2020

4. International Financial Compliance

RVI as a registered Charity in the United Kingdom, is bound by UK laws related to its activities and transactions. These laws include, but are not limited to, the UK Bribery Act 2010 and sanctions laws (‘Compliance Laws’). Non-compliance with Compliance Laws can result in significant administrative, civil and criminal penalties for the Institute, including monetary fines and imprisonment, loss of donors and reputational risks. RVI is committed to conducting its activities consistently with Compliance Laws, and that the affairs of the Institute should be conducted in an honest and ethical manner. In several of the countries where RVI works individuals, organizations and companies may be subject to international financial sanction regimes. RVI updated its anti-bribery policy in 2018 to include measures to ensure that financial transactions are compliant with UK and international and national laws. RVI sees to remain updated on changes in Compliance Laws.

5. Safeguarding

RVI has an established equality and diversity policy. The Institute does not discriminate on grounds of gender, marital status, race, ethnic origin or identity, skin colour, nationality, national origin, disability, sexuality, religion or age. This policy was revised in 2020 to incorporate best practice on safeguarding, and to ensure that employees of the Institute, Interns and volunteers and individuals the Institute works with, are protected from any form of discrimination or abuse, including physical, emotional or sexual harm, in the course of RVI’s work.

Remuneration

The salaries of Rift Valley Institute staff are periodically benchmarked against those of comparable organisations, including other charities, through market surveys. RVI sets salaries equivalent to the median for such organisations where this is feasible, and aims to develop consistent practices for staff in all locations while adhering to local legislation.

The Institute has an annual salary increase policy of local country Consumer Price Index plus 1%. This is detailed in the RVI Staff Handbook. Increases are implemented on 1 January of each year, subject to the approval of the budget by the Board. RVI completed a salary review and a review of the existing salary structure in 2019. A new salary structure was adopted, and some salaries were adjusted to bring them closer to the median.

Public Benefit

The trustees are satisfied that they have complied with the Charity Commission’s guidance on public benefit. The description of the Charity’s objectives and activities above demonstrates the public benefit arising from the work of the Charity.

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Rift Valley Research Limited: Trustees’ annual report 2020

Financial Review

At US$2,360,772 the charity’s total income in 2020 decreased by 10 percent from its total income in 2019 of US$2,612,187. This is a net movement (both increments and reductions) across all the income streams. A major contributor to the reduction is the cancellation of the RVI annual residential courses because of the Covid-19 pandemic. The loss of income as a result of this was partly compensated for by securing other projects, especially in South Sudan. In addition, the Somali Dialogue Platform was restructured and RVI appointed by FCDO to implement it. This new arrangement resulted in additional income from the Platform project.

In the absence of income from annual courses, the total unrestricted income in 2020 declined by 35 per cent compared to 2019. The unrestricted income in 2020 was derived from several deliverable-based assignments undertaken in 2020 as well as a bespoke online course that was organised towards the end of the year for the Canadian government.

The distribution of income across the institute’s workstreams and locations is tabulated below:

Workstream/Location 2020 2019
Institutional Funding 1 % 3%
Education 1% 18 %
Forums 4% 6 %
Horn of Africa 47 % 19%
Sudan 22 % 12%
Great Lakes - 7%
Transregional 25% 35 %
Total 100 percent 100 percent

The reduction in income under education as a proportion of the total Institute’s income is explained by the cancellation of the RVI annual courses because of the Covid-19 pandemic. Bespoke courses that were initially planned for were similarly cancelled.

The main reason for the increase in the Horn of Africa income is because of the Somali Dialogue Platform project which contributed over US$882,000 to the income pool. The Platform project was previously being implemented by a consortium of which RVI was a member, but was restructured from April 2020 and RVI appointed to solely manage the project. This new arrangement involved in a larger budget for RVI to manage and thus more income.

The increase in the Sudan’s income is mostly due to securing new projects in South Sudan during the year. Examples include the Youth and Livelihood project as well as the Community Approaches to Epidemics Management project, both of which are funded by the East Africa Research Fund. Others are the Local Response to Covid-19 project funded by Wellspring and the Sudan’s election project funded by the British Council. The cumulative value of these projects was around US$ 176,000 in 2020 alone. Furthermore, despite the Covid-19 crisis, the RVI office in Juba remained opened which meant that most of the other projects continued.

We did not have any major project running in the Great Lakes region in 2020 thus the nil income. The 2019 income relates to the Usalama III project that was funded by Management Systems International (MSI) as well as the KMF funded Building a Framework for Ethical Research project that both came to an end.

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Rift Valley Research Limited: Trustees’ annual report 2020

The decrease in the Transregional income is largely attributable to two reasons. Firstly, there were less activities on the X-Border project because of scaling down as a result of Covid-19. Income from X Border in 2019 was US$782,000 compared to US$579,000 in 2020. In addition, the Deep State Study came to an end in early 2020 with most of its income (US$120,000), being recorded in 2019 as opposed to only US$20,000 in 2020.

In 2021, it is anticipated that charity’s total income will increase to slightly over USD 4 million out of which an amount of USD 2 million is derived from the Platform.

In 2020, the Institute’s overall expenditure decreased by 11 percent, from US$2,549,095 in 2019 to US$2,273,344. The reduction is directly proportional to the decrease in income of 10 per cent.

At the end of 2020, the charity’s overall reserves on hand, excluding designated funds increased by 3 percent to US$666,066 compared with US$646,366 in 2019. General funds under unrestricted reserves also increased by 7 percent from US$428,684 at the end of 2019 to US$458,035 at the end of 2020.

In 2020, the Institute’s largest donors were FCDO (53%), Creative Associates International (10%), UNESCO (8%), EARF (7%) and the World Bank (5%). FCDO continues to be the Institute’s largest donor with its proportion of total income increasing from 37% in 2019 to 53% in 2020. The increase is mostly because of the Somalia Dialogue Platform project which is largely funded by FCDO.

Reserves Policy

The Board of Trustees reviews the reserves policy annually and has determined the increase the level of General unrestricted reserves, taking into consideration both the income growth and financial environment.

The RVI’s main source of income is project funding. This is supplemented by fees charged for RVI Field Courses and other training courses and by donor funding for institutional development. The project funding is for both short and long-term projects, with the latter requiring significant on-going financial commitment and investment.

RVI’s unrestricted reserves are derived from the net income emanating from a number of sources, including any surplus from charges for training and courses, and any surplus on project income after having charged the cost of overheads against the unrestricted element allowed. This net income serves to supplement unrestricted reserves, measured particularly at the end of each financial year.

The Board of Trustees reviews the Reserves Policy annually, having considered the known and potential risks to which the charity is exposed and the extent to which RVI is able to mitigate those risks. The trustees believe that we need to have sufficient unrestricted reserves to allow our charity to cover known liabilities and contingencies, absorb set-backs and take advantage of change and opportunity. It is intended that RVI’s unrestricted reserves are backed by cash

The use to which all Unrestricted Funds are put is at the sole discretion of the trustees. Designated Funds are those funds set aside by the trustees to be used for a particular future project or commitment.

The Board has therefore considered the need to provide within unrestricted reserves a) a level of working capital that protects the continuity of our core work, b) a level of funding for unexpected opportunities, and c) cover for risks such as unforeseen expenditure or unanticipated loss of income. It is therefore intended that the organisation will hold General unrestricted reserves in the range US$390,000 to US$430,000, this being broadly equivalent to five months operating costs, covering staff salaries, office leases and redundancy payments to cover closure costs. This is an increase from the previous unrestricted reserves target of US$350,000. The level of General unrestricted reserves as at 31 December 2020 was US$458,035.

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Rift Valley Research Limited: Trustees’ annual report 2020

In addition to this amount, US$96,538 has been assigned as Designated unrestricted reserves to cater for the remaining elements of the Bringing Unity, Integrity and Legitimacy to Democracy (BUILD) funded deliverables of the Somali Dialogue Platform to be implemented in 2021, and for which RVI has already met the terms of the contract.

Going Concern

Recognising the difficulties brought about by the Covid-19 pandemic, the Trustees have reviewed financial forecasts for the next 12 months under three different potential scenarios. In each scenario the trustees believe that the charity will have sufficient cash resources to meet liabilities as they fall due. They have therefore concluded that it is appropriate to prepare the accounts on a going concern basis.

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The report of the trustees has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 29 June 2021 and signed on their behalf by

Comfort Ero Trustee

21

Rift Valley Research Limited: Independent auditor’s report to the members of Rift Valley Research Limited

Opinion

We have audited the financial statements of Rift Valley Research Limited (the ‘charitable company’) for the year ended 31 December 2020 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our

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Rift Valley Research Limited: Independent auditor’s report to the members of Rift Valley Research Limited

knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit

23

Rift Valley Research Limited: Independent auditor’s report to the members of Rift Valley Research Limited

conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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

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

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Rift Valley Research Limited: Independent auditor’s report to the members of Rift Valley Research Limited

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Orchard (Senior statutory auditor)

23 August 2021

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

25

Rift Valley Research Limited

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2020

Unrestricted
Note
US$ Income from:
3
15,300
4
23,690
4
639,684
4
-
417
679,091
5
255,526
5
154,767
5
211,154
621,448
57,644
39,435
97,079
Foreign exchange gain
28,811
125,889
Reconciliation of funds:
428,684
554,573
Donations and legacies
Charitable activities
Total expenditure
Charitable activities
Other contributions
Education and training
Research, programmes and publications
Investments
Total income
Expenditure on:
Education and training
Research, programmes and publications
Raising funds
Net (expenditure)/income for the year
Net movement in funds
Total funds brought forward
Total funds carried forward
Transfers between funds
Net income before other recognised gains and
losses		 Unrestricted
Note
US$ Income from:
3
15,300
4
23,690
4
639,684
4
-
417
679,091
5
255,526
5
154,767
5
211,154
621,448
57,644
39,435
97,079
Foreign exchange gain
28,811
125,889
Reconciliation of funds:
428,684
554,573
Donations and legacies
Charitable activities
Total expenditure
Charitable activities
Other contributions
Education and training
Research, programmes and publications
Investments
Total income
Expenditure on:
Education and training
Research, programmes and publications
Raising funds
Net (expenditure)/income for the year
Net movement in funds
Total funds brought forward
Total funds carried forward
Transfers between funds
Net income before other recognised gains and
losses		 Restricted
US$ -
-
1,681,243
438
-		 2020
2019
Total
Total
US$ US$ 15,300
67,871
23,690
479,998
2,320,927
2,062,771
438
722
417
825
2,360,772
2,612,187
255,526
194,062
154,767
503,007
1,863,051
1,852,026
2,273,344
2,549,095
87,428
63,092
-
-
87,428
63,092
28,811
840
116,238
63,932
646,366
582,434
762,604
646,366
679,091 1,681,681
255,526
154,767
211,154		 -
-
1,651,896
621,448 1,651,896
57,644
39,435		 29,784
(39,435)
97,079
28,811		 (9,651)
-
125,889
428,684		 (9,651)
217,682
554,573 208,031

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 18 to the financial statements.

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Rift Valley Research Limited

Company no. 04271537

Balance sheet

As at 31 December 2020

Note
Fixed assets:
12
Current assets:
13
Liabilities:
14,15,16
17
18
Total unrestricted funds
Total charity funds
Cash at bank and in hand
Tangible assets
Restricted income funds
Unrestricted income funds:
*Designated funds
Debtors
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
General funds
Total assets less current liabilities		 US$ 644,262
1,360,835		 2020
US$ US$ 2,750
2,750
402,944
780,447
1,183,391
541,150
759,854
762,604
762,604
208,031
-
428,684
554,573
762,604		 2019
US$ 4,125
4,125
642,241
2,005,097
1,245,244
96,538
458,035
646,366
646,366
217,682
428,684
646,366

*The designated funds have been set aside to cater for the remaining elements from the Bringing Unity, Integrity and Legitimacy to Democracy (BUILD) funds for the Somalia Dialogue Platform project to be implemented in 2021.

Approved by the trustees on 29 June 2021 and signed on their behalf by

Comfort Ero Trustee

27

Rift Valley Research Limited

Statement of cash flows

For the year ended 31 December 2020

Note
19
20
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash flows from operating activities
Net cash provided by investing activities
Net cash (used in)/provided by operating activities
Cash flows from investing activities:
Purchase of fixed assets		 US$ US$ US$ US$ 580,388
399,857
-
-
(5,500)
-
-
580,388
394,357
780,447
386,090
1,360,835
780,447
2020
2019

28

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

a) Statutory information

Rift Valley Research Limited is a charitable company limited by guarantee and is incorporated in England & Wales.

The registered office address is Unit 2.11 Islington Studios 159/163 Marlborough Road, London N19 4NF.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (September 2015) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The charitable company meets the definition of a public benefit entity under FRS 102.

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

29

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

l) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds $600.00. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

m) Debtors

30

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

o) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

p) Pensions

The charity offers a pension scheme requiring a 3% contribution from staff which is then matched with a 6% company contribution. There are different schemes in different countries of operation and staff are able to opt out if they choose to. For staff based in countries where there is no company providing pensions (currently South Sudan and Somaliland) these funds are held by the charity and will be dispersed to the employee when they leave the charity's employment.

q) Foreign exchange

Monetary assets and liabilities in foreign currencies are translated into US Dollars at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the average rate of exchange for the year. Exchange differences are taken into account in arriving at the net incoming resources for the year.

r) International operations

The SORP 2015 stipulates that where international offices are legally registered in their country of operations, this is an indication that they should be treated as subsidiaries for accounting purposes. However, having reviewed the governance and management procedures in place, it is the trustees' belief that the practical operation of the charity's international offices means that they are, in substance, branches and are accounted for accordingly.

31

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

Detailed comparatives for the statement of financial activities
Education and training
Research, programmes and publications
Scholarship fund
Charitable activities
Education and training
Donations and legacies
Charitable activities
Investments
Expenditure on:
Raising funds
Net income / expenditure
Transfers between funds
Research, programmes and publications
Net income / expenditure before gains / (losses) on investments
Net gains / (losses) on investments
Net income / (expenditure) before other recognised gains and losses
Foreign exchange gains/ (losses)
Total expenditure
Net movement in funds
Total funds brought forward
Unrestricted grants
Income from donations and legacies
Gifts - sale of product income
Income from:
Total income
Total funds carried forward		 Unrestricted
US$ 12,753
2,548		 US$ 67,871
479,998
502,237
-
825
Unrestricted		 Restricted
US$ -
-
1,560,534
722
-		 2019
Total
US$ 67,871
479,998
2,062,771
722
825
1,050,931 1,561,256 2,612,187
194,062
503,007
261,249		 -
-
1,590,777		 194,062
503,007
1,852,026
958,318 1,590,777 2,549,095
92,613
-		 (29,521)
-		 63,092
-
92,613
(34,770)		 (29,521)
34,770		 63,092
-
57,843
840		 5,249
-		 63,092
840
58,683
370,001		 5,249
212,433		 63,932
582,434
428,684 217,682 646,366
Restricted
US$ -
-		 2020
Total
US$ 12,753
2,548		 2019
Total
US$ 60,112
7,760
15,300 - 15,300 67,872

32

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

Income from charitable activities
South Sudan National Archives ( UNESCO) V
GARVE Project
Samuel Hall Forums
Social Science in Humanitarian Action Platform
SDF Somaliland Land Study
LPI Forum
AHRC Learning Lessons
KMF Building a framework for ethical research
VNGi Kelehe Report
Culture at the Centre: the Expansion and Consolidation of Hargeysa
Cultural Centre II
NEP Project
X Border
Deep State Study
Somalia Social Impact Assessment
PEA Land in Ethiopia
Somalia Dialogue Platform-BUILD
Horn of Africa and Gulf Relations
OCHA Round Tables
FCDO Ethiopia PEA Facility
Somaliland Trajectories of Inclusion
Political Economy Analysis on Tax ( World Bank)
Local Response to Covid -19
The Political Economy of Urban Networks in Somalia ( World Bank)
Australian Embassy - Research into Transnational South Sudanese
networks in Ethiopia
South Sudan National Archives ( UNESCO) III
Urban Land Administration in Somalia ( ReDSS)
South Sudan National Archives ( UNESCO) IV
Radicalisation
Other Training Courses
Ethiopia Electoral Landscape Political Economy Analysis
Juba Lectures
CRRF & common research agenda in Ethiopia
Diaspora Humanitarianism in Complex Crises
Usalama III - Urban Conflict and Resilience
Sudan Elections
32 States
Women's Research Network
Annual Field Courses
Culture at the Centre: the Expansion and Consolidation of Hargeysa
Cultural Centre I
Somalia Dialogue Platform-FCDO
South Sudan National Archives ( UNESCO) I
Australian Embassy - Pilot Research Into Diaspora Projects
Research Community of Practice
Political Settlements Research Project
South Sudan Customary Authorities Project ( SSCA) IV
Community Approaches & Epidemics Management
South Sudan Customary Authorities Project ( SSCA) V
Sub-total for Education and Training
An Effective Somali Platform for Political Dialogue and Accomodation
Small Forum Funders
Youth and Livelihoods Project
Sub-total for Research, programmes and publications
ICRC Mens Perception of Sexual Violence
South Sudan National Archives II
Energy on the Move
UNSOM		 Unrestricted
US$ -
23,690		 Restricted
US$ -
-		 2020
2019
Total
Total
US$ US$ -
318,016
23,690
161,982
23,690
479,998
145,302
182,070
512,634
-
225,000
-
-
(18,568)
5,254
41,034
-
38,411
108,124
-
-
9,629
12,363
12,841
-
73,361
65,467
12,818
24,216
-
1,868
-
724
-
380
-
7,234
11,571
20,011
120,237
-
14,484
2,665
4,511
-
2,180
-
11,085
-
-
579,353
781,630
34,824
-
-
97,688
-
13,796
4,623
-
14,826
1,024
5,000
154,429
-
58,907
-
3,703
-
53,131
-
91,904
2,652
-
6,150
-
16,958
-
3,971
27,985
-
(11,408)
71,668
-
106,282
130,504
-
1,289
2,467
-
-
288
-
43,948
64,781
-
110,060
-
9,887
-
32,870
98,288
30,187
-
23,946
-
9,429
-
59,753
-
2,320,927
2,062,770
23,690 -
-
-
225,000
-
-
-
108,124
-
-
-
65,467
24,216
-
-
-
-
-
-
2,665
-
-
-
-
-
-
-
-
14,826
5,000
-
-
-
-
-
6,150
-
-
-
71,668
-
-
-
-
-
-
-
32,870
-
23,946
-
59,753		 145,302
512,634
-
5,254
-
-
-
12,363
-
-
-
1,868
724
380
7,234
20,011
-
-
-
-
579,353
34,824
-
-
4,623
-
-
-
-
-
-
2,652
-
16,958
3,971
-
-
106,282
-
2,467
-
-
64,781
110,060
9,887
30,187
9,429
-
639,684 1,681,243

33

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

Income from charitable activities (continued)
Sub-total for Scholarship Fund
Book sales
Other contributions to the scholarship fund
Total income from charitable activities		 -
-		 438
-		 438
722
-
-
438
722
2,345,055
2,543,490
- 438
663,374 1,681,681

In 2020, all income for Education and Training activities was unrestricted and 28% of income from research, programmes and publications activities was unrestricted with the rest being restricted.

publications activities was unrestricted with the rest being restricted.
Bank Interest Unrestricted
US$ 417		 Restricted
US$ -		 2020
2019
Total
Total
US$ US$ 417
825
417
825
417 -

34

Rift Valley Research Limited

Notes to the financial statements

For the year ended 2020

5a Analysis of expenditure (current year)

Charitable activities

Direct Staff Costs
Grants made (note 6)
Travel, subsitence and associated costs
Consultants Fees
Events
Direct publication costs
Other Direct Costs
Office & Other Staff Costs
Support costs
Staff Costs
Office & Other Staff Costs
Governance Costs
Total expenditure 2020
Total expenditure 2019		 Cost of
raising funds
US$ 159,945
-
-
-
-
-
-
-		 Education
and training
US$ 109,054
-
221
5,755
1,259
118
127
-		 Research,
programmes and
publications
US$ 305,350
23,000
133,756
1,023,521
58,707
46,942
23,260
-		 Governance
costs
US$ 50,892
-
-
-
-
-
67,133
-		 Support
costs
US$ 101,783
-
-
-
-
-
-
162,522		 2020
US$ 727,024
23,000
133,977
1,029,276
59,966
47,060
90,520
162,522		 2019
US$ 661,286
-
647,561
879,476
59,351
59,492
74,574
167,355
159,945
5%
38,169
40,629
16,783		 116,534
17%
15,268
16,252
6,713		 1,614,536
54%
99,238
105,639
43,635		 118,025
6%
(50,892)
-
(67,133)		 264,305
18%
(101,783)
(162,522)
-		 2,273,345
-
-
-		 2,549,095
-
-
-
255,526 154,767 1,863,049 - - 2,273,345 2,549,095
194,062 503,007 1,852,027 - - 2,549,096

35

Rift Valley Research Limited

Notes to the financial statements

For the year ended 2019

5b Analysis of expenditure (prior year)

Charitable activities

Direct Staff Costs
Grants made (note 6)
Travel, subsitence and associated costs
Consultants Fees
Events
Direct publication costs
Other Direct Costs
Office & Other Staff Costs
Support costs
Staff Costs
Office & Other Staff Costs
Governance Costs
Total expenditure 2019
Total expenditure 2018		 Cost of
raising funds
US$ 105,806
-
-
-
-
-
-
-		 Education
and training
US$ 138,871
-
180,897
121,122
6,436
15,425
4,952
-		 Research,
programmes and
publications
US$ 277,739
-
466,664
758,354
52,915
44,067
22,820
-		 Governance
costs
US$ 46,290
-
-
-
-
-
46,801
-		 Support
costs
US$ 92,580
-
-
-
-
-
-
167,355		 2019
US$ 661,286
-
647,561
879,476
59,351
59,492
74,574
167,355		 2018
US$ 636,885
55,310
554,053
962,323
73,638
89,827
72,444
144,430
105,806
5%
34,718
41,838
11,700		 467,704
17%
13,887
16,736
4,680		 1,622,559
54%
90,265
108,781
30,421		 93,091
6%
(46,290)
-
(46,801)		 259,935
18%
(92,580)
(167,355)
-		 2,549,095
-
-
-		 2,588,910
-
-
-
194,062 503,007 1,852,026 - - 2,549,095 2,588,910
121,572 446,748 2,020,590 - - 2,588,910

36

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

6 Grant making

Grants were made in accordance with funder agreements. These include sub-grants to UNESCO Club of $23,000 ( 2019: Nil).

7 Net incoming resources for the year

This is stated after charging / crediting:

This is stated after charging / crediting:
2020 2019
US$ US$
Depreciation 1,375 1,765
Operating lease rentals:
Property 52,261 55,715
Auditor's remuneration (excluding VAT):
Audit - UK 12,744 9,360
Audit - Kenya 3,352 2,500
Foreign exchange gain 28,811 840

Staff costs were as follows:

Salaries and wages
Other forms of employee benefits
Social security costs including Employer’s contribution to defined contribution pension		 2020
2019
US$ US$ 665,792
590,353
54,225
46,818
7,007
24,115
727,024
661,286

The following number of employees received employee benefits (excluding employer pension costs) during the year between:

between:
2020 2019
US$ US$
$61,000-$73,999 1 1
$74,000-$85,999 1 1

The total employee benefits (including employer's pension contributions and national insurance contributions) of the key management personnel were $154,612 (2019: $106,092).

One trustee, Andy Carl was paid remuneration during the year of $9,525 for his work as consultant for the charity (2019: 5,681). The payment to Andy Carl was a one off payment for his specialist skills in dialogue that were required in te Somali Dialogue Platform project. No balances were outstanding at the end of the year.

No Trustees' expenses were paid during the year (2019: Nil).

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Raising funds
Education and training
Research, programmes and publications
Support
Governance		 2020
2019
No.
No.
3.2
2.4
2.7
3.2
6.7
6.4
2.2
2.2
1.1
1.1
16.0
15.3

37

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

10 Related party transactions

There are no related party transactions to disclose for 2020 (2019: none)

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

11 Taxation

The company is exempt from UK corporation tax as all its income is charitable and is applied for charitable purposes. RVI is registered as a company in Kenya and therefore is subject to Kenyan corporate tax on the deemed surplus arising on activities in that country. In these financial statements 2020 resources expended include $8,484 paid to Kenyan Revenue Authority as Company Tax (2019: $10,830 in respect of Kenyan tax).

12 Tangible fixed assets

Tangible fixed assets
At the end of the year
At the end of the year
At the start of the year
Charge for the year
At the start of the year
Additions in year
At the end of the year
At the start of the year
Net book value
Cost or valuation
Depreciation
Disposals in year		 Office
equipment
US$ 83,877
-		 Total
US$ 83,877
-
-
83,877 83,877
79,752
1,375		 79,752
1,375
81,127 81,127
2,750 2,750
4,120 4,120

All of the above assets are used for charitable purposes.

13 Debtors

Debtors
Accruals
Deferred income (Note 15)
Other debtors
Prepayments
Creditors: amounts falling due within one year
Grant Income
Other creditors		 2020
US$ 560,944
57,050
26,268		 2019
US$ 331,888
42,348
28,709
644,262 402,945
2020
US$ 146,148
177,728
921,369		 2019
US$ 110,730
158,187
272,233
1,245,244 541,150

38

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

15 Deferred income

Deferred income comprises of funds received in 2019, to be spent in future years.

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year (Note 14)		 2020
2019
US$ US$ 272,233
229,668
(272,233)
(229,668)
921,369
272,233
921,369
272,233

16 Pension scheme

RVI does not have a company pension scheme. Staff are automatically enrolled in a private pension plan. They may request their own or alternate pension scheme, or opt out of the pension provision altogether. However, for staff based in countries where there is no company providing pensions (currently South Sudan and Somaliland) these funds are held by the charity and will be dispersed to the employee when they leave the charity's employment.

17a Current year analysis of net assets between funds

Tangible fixed assets
Net current assets
Net assets at the end of the year		 General
unrestricted
$ 2,750
551,823		 Restricted
Total funds
$ $ -
2,750
208,031
759,854
208,031
762,604
554,573

17b Prior year analysis of net assets between funds

Prior year analysis of net assets between funds
General
unrestricted Restricted Total funds
$ $ $
Tangible fixed assets 4,125 - 4,125
Net current assets 424,559 217,682 642,241
Net assets at the end of the year 428,684 217,682 646,366

39

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

18a Current year movements in funds

Current year movements in funds
Social Science in Humanitarian Action Platform
Somali Dialogue Platform- FCDO
OCHA Round tables
FCDO Ethiopia PEA Facility
Somaliland Trajectories of Inclusion
Research Community of Practice
South Sudan National Archives III
South Sudan National Archives IV
Museum Network -Durham
Pilot Research Into Diaspora Projects
Australian Embassy-Understanding Sudanese
Diaspora in Egypt
The Expansion and Consolidation of Hargeysa
Cultural Centre II
Diaspora Humanitarianism in Complex Crises
AHRC Learning Lessons: Education History in
South Sudan
Power in the Shadows - understanding the deep
state in African politics
Sudan Elections
South Sudan National Archives V
GARVE
EARF Kenya Elections
Somalia Research Capacity Building
Women Research Network
EARF Women in Politics
Rift Valley Forum
Political Settlements Research Programme
Restricted funds:
Sub-total
An effective Somali platform for Political Dialogue
and Accomodation		 At the start
of the year
$ -
4,352
-
-
-
-
-
-
-
-
-
-
21,334
-
-
-
91,375
1,501
-
-
-
21,781
-
356
 Income &
gains
$ 145,302
512,634
-
5,254
12,363
1,868
724
380
7,234
20,011
34,824
4,623
2,652
2,467
64,781
110,060
-
9,887
16,958
3,971
-
30,187
-		 Expenditure
& losses
$ (148,838)
(512,634)
-
(5,254)
(12,363)
(1,868)
(724)
(380)
(7,234)
(20,011)
(1,795)
(4,623)
(2,652)
(2,467)
(64,781)
(110,205)
-
(9,887)
(16,958)
(3,971)
-
(30,187)
-		 Transfers and
gains/(losses)
At the end
of the year
$ $ 3,535
-
-
-
4,352
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
33,029
-
-
-
-
(21,334)
-
-
-
-
-
145
-
-
91,375
-
1,501
-
-
-
-
-
-
(21,781)
-
-
-
-
356
(39,435)
130,612
140,699 986,179 (956,830)

40

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

Total restricted funds
The Expansion and Consolidation of Hargeysa
Cultural Centre I
The Expansion and Consolidation of Hargeysa
Cultural Centre II
Diaspora Humanitarianism in Complex Crises
Learning Lessons: Education History in South
Sudan
Power in the Shadows - understanding the deep
state in African politics
Building a framework for ethical research (KMF)
Total brought forward
Local Response to Covid-19
SDF Somaliland Land Study
RVI Scholarship fund
HMG Ethiopia Phase III
PEA Somalia
Political Settlements Research Programme
Context Analysis on Gender for the JPLG and
UNICEF in Somalia
PEA Tax Ethiopia
Remittances and Vulnerability in Somalia
PEA Advisory in Ethiopia
South Sudan National Archives I
Total funds
Rift Valley Forum
Restricted funds:
Platform for Political Dialogue Project
Somalia Research Capacity Building
Juba Lectures Series
Previous year movements in funds
Total unrestricted funds
X-Border
South Sudan Customary Authorities Project (SSCA)
V
Museum Network -Durham
Pilot Research Into Diaspora Projects
Sub-total
Women in Politics
LPI Forum
UNSOM
NEP Project
Australian Embassy- Research into Transnational
South Sudanese Networks in Ethiopia
EARF Kenya Elections
Energy on the Move
Usalama		 At the start
of the year
$ 140,699
-
25,343
-
2,067
-
3,408
-
21,251
-
24,893
-
21
 Income &
gains
$ 986,179
9,429
438
-
-
579,353
-
-
-
-
106,282
-		 Expenditure
& losses
$ (956,830)
(9,429)
-
-
-
(579,353)
-
-
-
-
(106,282)
-		 Transfers and
gains/(losses)
$ (39,435)
-
-
-
-
-
-
-
-
-
-
-
-		 At the end
of the year
$ 130,612
-
25,781
-
2,067
-
3,408
-
21,251
-
24,895
-
21
217,682 1,681,681 (1,651,894) (39,435) 208,031
428,684
646,366		 707,902
2,389,582		 (621,448)
(2,273,342)		 39,435
-		 554,573
762,604
At the start
of the year
$ -
4,352
-
-
-
-
-
-
-
21,334
-
-
-
91,375
1,501
-
(477)
-
21,781
-
356		 Income &
gains
$ 182,070
-
(18,568)
41,034
12,841
11,571
120,237
14,484
288
-
58,907
3,703
2,180
-
1,289
-
-
27,985
11,085
-		 Expenditure
& losses
$ (182,070)
-
-
(41,034)
(12,841)
(11,571)
(120,237)
(14,484)
(288)
-
(59,031)
(3,703)
(2,180)
-
(1,289)
-
-
(27,985)
(11,085)
-		 Transfers and
gains/(losses)
$ -
-
18,568
-
-
-
-
-
-
-
124
-
-
-
-
-
477
-
-
-
-		 At the end
of the year
$ -
4,352
-
-
-
-
-
-
-
21,334
-
-
-
91,375
1,501
-
-
-
21,781
-
356
140,222 469,106 (487,798) 19,169 140,699

18b Previous year movements in funds

41

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

Total restricted funds
General funds
SDF Somaliland Land Study
Total brought forward
RVI Scholarship fund
HMG Ethiopia Phase III
PEA Somalia
REF Project
PEA Tax Ethiopia
Remittances and Vulnerability in Somalia
X-Border
Context Analysis on Gender for the JPLG and
UNICEF in Somalia
Radicalisation in EA
PEA Advisory in Ethiopia
PEA on Land Ethiopia-
PEA of Electoral Landscape in Ethiopia
South Sudan National Archives II
South Sudan Customary Authorities IV
South Sudan Customary Authorities V
South Sudan National Archives I
UNESCO II
Total funds
Total unrestricted funds		 At the start
of the year
$ 140,222
-
24,621
(1,400)
2,067
-
-
3,408
(2,264)
21,251
-
24,893
-
-
-
(385)
-
21
-		 Income &
gains
$ 469,106
-
722
-
-
781,630
-
-
-
-
1,024
-
9,629
38,411
97,688
(11,408)
130,506
43,948
-		 Expenditure
& losses
$ (487,798)
-
-
-
-
(781,630)
-
-
-
-
(1,024)
-
(9,906)
(38,411)
(97,688)
133
(130,506)
(43,948)
-		 Transfers and
gains/(losses)
$ 19,169
-
-
1,400
-
-
-
-
2,264
-
-
-
277
-
-
11,660
-
-
-		 At the end
of the year
$ 140,699
-
25,343
-
2,067
-
-
3,408
-
21,251
-
24,893
-
-
-
-
-
21
-
212,434 1,561,256 (1,590,778) 34,770 217,682
370,001 1,051,771 (958,318) (34,770) 428,684
370,001 1,051,772 (958,318) (34,770) 428,684
582,435 2,613,028 (2,549,096) - 646,366

Purposes of restricted funds

Restricted funds comprise grants and donations received for specific purposes as follows:

Platform for Political Dialogue Project - Funded by FCDO, this project aims to support the building of an effective Somali Platform for Political Dialogue and Accomodation in Somalia.

Somali Dialogure Platform- This is a continuation of the above project funded by FCDO

Hargeisa Cultural Centre Project- This is a project funded by the European Union to support the expansion and consolidation of the Hargeisa Cultural Centre

Diaspora in Humanitarianism in Complex Crises- A project funded by the Danish Research Council. It explores how Somali diaspora groups mobilize, channel amd deliver humanitarian assistance to Somalia during humanitarian crises

Ocha Round Tables- A series of Round Table discussions to discuss the Tigray Conflict in Ethiopia funded by OCHA.

Ethiopia PEA Facility- A Political Economy Analsys funded by FCDO through the The Policy Practice Organisation.

Somaliland Trajectories of Inclusion: A project in partnership with the institute of Peace & Conflict Studies and funded by GCRF.

AHRC Learning Lessons: Education History in South Sudan: A project funded by the Arts and Humanities Research Council to support research into contemporary histories of informal educational projects during displacement in South Sudan.

Power in the Shadows: Funded by the Foundation Open Society Institute, this project aims to understand the deep state in African Politics.

Sudan Elections- A project to inform advocacy and planning for Sudan's upcoming elections funded by the British Council.

42

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

Purposes of restricted funds (continued)

Women Research Network- A European Union ( EU) funded project to promote local Womens voices in Research and civil society.

Research Community of Practice- A project aimed at supporting African Peace Building Research and the development of Communities of Practice funded by Carnegie Corporation.

South Sudan National Archives Project- Funded by UNESCO, this project is dedicated to the conservation and digitisation of the National Archives of South Sudan.

Research into Diaspora Projects - A Research Project into Transnational South Sudanese Networks in Ethiopia funded by the Australian Government via the Australian Embassy in South Sudan.

Australian Embassy- A Research Understanding Sudanese Diaspora in Egypt funded by th Australian Embassy

GARVE- A GCRF funded project on Gender & Violent Extremism Networks

Local Response to Covid-19- A project funded by the Civilian protection Opportunities fund for Community Based Covid - 19 messaging in South Sudan.

The RVI Scholarship Fund - The Scholarship Fund is a voluntary donation fund which has the aim of promoting individual educational development of young researchers and activists from countries in Eastern and Central Africa. This may include funding their attendance on courses provided by the Charity. Income from the sale of RVI publications is also allocated to this fund.

X -Border- A DFID funded project on Cross Border Conflict Evidence and Policy Trends

South Sudan Customary Authorities - Supported by the Swiss Development Corporation in Juba, this project aims to ingrate Customary Authorities into the peace building Processes in South Sudan.

19 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)
Depreciation charges
Increase /(decrease) in debtors
Increase in creditors
Net cash provided /(used) by operating activities		 2020
2019
US$ US$ 116,238
63,932
1,375
1,765
(241,318)
333,474
704,094
686
580,388
399,857

20 Analysis of cash and cash equivalents

Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents		 At 1 January
2020
$ 780,447		 Cash flows
$ 580,388		 Other
changes
At 31
December
2020
$ $ -
1,360,835
-
1,360,835
780,447 580,388

43

Rift Valley Research Limited

Notes to the financial statements

For the year ended 31 December 2020

21 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

Less than one year
One to five years		 2020
2019
US$ US$ 44,127
34,078
8,754
5,600
52,881
39,678
Property

22 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10 (GBP).

44