**SEEBEYONDBORDERS UK (Company Limited by Guarantee)** **Registered Charity Number 1146044 Registered Company Number 07912198** **Financial Statements for the year ended 30 June 2022** SeeBeyondBorders UK ||| |---|---| ||| |**Charity Name**|SeeBeyondBorders UK| |**Company Registration Number**|07912198| |**Registered charity number (if any)**|1146044| |**Charity’s principal address**|31 Sistova Road| ||London| ||SW12 9QR| ## **Report of the Trustees for the Year Ended 30 June 2022** The Trustees present their annual trustees report and financial statements for the year ended 30 June 2022. The financial statements have been prepared in accordance with accounting policies and comply with the Trusts governing document, the Charities Act 2011 and the Statements of Recommended Practice applicable. 2 SeeBeyondBorders UK Names of the charity trustees who manage the charity during the full period unless otherwise stated |Names of the charity trustees who manage the charity during the full period unless otherwise
stated|Names of the charity trustees who manage the charity during the full period unless otherwise
stated| |---|---| ||| ||**Trustee name**| |1|Christopher Andrew Eric Studd (Chairman) (resigned 05.07.2022)| |2|Robert Edward William Buchan| |3|Robyn Knox| |4|Caroline Anne Abel| |5|Brenda Lillian Gosling (resigned 19.04.2022)| |6|Jayne Crow| |7|April Yee| |8|James Oliver Neill| |9|Katharine Emma Bakhle| 3 SeeBeyondBorders UK |||| |---|---|---| |**Type of Adviser**|**Name**|**Address**| |**Legal**|Higgs and Sons|3 Waterfront Business Park,
Dudley Road,
Brierley Hill,
West Midlands,
DY5 1LX| |**Independent Examiner**|Jasmine Jeffers|34 Clarence Road, Wallasey, CH44
9ET| |**Bankers**|HSBC|| ||| |---|---| |**Description of the charity’s trusts**|| |Type of governing document|Memorandum and Articles of Association| |How the charity is
constituted|Company Limited by Guarantee| |Trustee selection methods|New Trustees are appointed by the existing Trustees. The existing
Trustees have used their personal networks, and advertising
through other networks, to seek new trustees with appropriate
skills and experience to support the Charity. The Trustees
continue to seek new trustees with experience or interest in
Cambodia, education, governance and fundraising.| 4 SeeBeyondBorders UK ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them. On appointment a Trustee is provided with an information pack including recently filed annual reports and accounts, the charity’s strategic plan, the most recent lessons learned report and is referred to the Charity Commission’s guidance – the Essential Trustee. There can be 3-10 Trustees serving at any one time, and at least two meetings will be held each year. In practice the trustees hold 4 meetings per year. All Trustees give their time freely and no Trustee remuneration was paid during the year. The Charity has a register of interests and a conflict of interest policy and Trustees withdraw from decisions should a conflict of interest arise. The fundraising activities of SeeBeyondBorders UK are coordinated with the activities of SeeBeyondBorders Australia. Currently all monies raised are used to support SeeBeyondBorders Australia’s operations in Cambodia subject to the discretion of the Trustees. Development Policy and approach to project activity is agreed between SeeBeyondBorders UK and SeeBeyondBorders Australia working together. These arrangements are governed by a Memorandum of Understanding but are not subject to any legally binding obligations. The Memorandum of Understanding between SeeBeyondBorders UK and SeeBeyondBorders Australia was updated in July 2018 and is kept under review to ensure clarity of roles and responsibilities. The Trustees keep a risk register which is reviewed at least annually. 5 SeeBeyondBorders UK Summary of the objects of the charity set out in its governing document For the public benefit to promote the education of people who are in conditions of need, hardship or distress anywhere in the world but principally in developing countries in such ways as the trustees see fit and/or to assist in such ways as the trustees think fit any charity anywhere in the world whose aims are similar to those described in this paragraph. The prevention or relief of poverty, financial or health related hardship anywhere in the world but principally amongst people in developing countries in such ways as the trustees think fit and/or to assist in such ways as the trustees think fit any charity anywhere in the world whose aims are similar to those described in this paragraph. 6 SeeBeyondBorders UK ||| |---|---| |**Summary of the main**
**activities undertaken for the**
**public benefit in relation to**
**these objects (include within**
**this section the statutory**
**declaration that trustees**
**have had regard to the**
**guidance issued by the**
**Charity Commission on public**
**benefit)**|The trustees have had regard to the guidance issued by the Charity
Commission on public benefit.
The Trustees have determined to focus their efforts on the relief of
poverty amongst people in need in Cambodia through education.
Addressing the education challenges in Cambodia requires an
integrated approach that goes to the root cause of the problems.
SeeBeyondBorders UK has decided to support the operations
conducted by SeeBeyondBorders in Cambodia as the most effective
way to deliver change in Cambodia.
SeeBeyondBorders strategy is to strengthen project effectiveness
rather than focusing on quantity. Its aim is to implement quality
teaching and learning in primary education. In addition, it is
focussed on capacity building in the community and wider
education sector in collaboration with the Ministry of Education,
Youth and Sport. This will support the creation of sustainable
systemic change within the public-school network. The five values
of changemaker, competency, integrity, courage and respect are at
the heart of everything that SeeBeyondBorders does.
The SeeBeyondBorders projects have been designed to
complement each other and work together to achieve
SeeBeyondBorders’ ultimate goal of providing access to quality
teaching and learning at school.
**Quality Teaching Programme**
The Quality Teaching Focus Area develops confident and competent
communities of teachers committed to quality teaching and
ongoing professional development.
SeeBeyondBorders team upskills Cambodian teachers on the school
curriculum and introduces them to best practice teaching
methodologies. In order to improve their skills however, teachers
need more than just workshops. They need ongoing mentoring
support to ensure that they are putting their learning into practice.
1. Core Programme: SeeBeyondBorders implements the Quality
Teaching Programme, running workshops and mentoring to support
teachers.
2. Transition Programme: The programme identifies Master
Mentors from within schools, and they are trained to run the
Quality Teaching Programme themselves.
3. Maintenance Programme: SeeBeyondBorders hands over
responsibility to the school staff and local community who are now
capable of providing in-service support for their teachers without
the aid of SeeBeyondBorders.| 7 SeeBeyondBorders UK The Quality Teaching Programme comprises: Literacy, Educational Technology, Educational Changemakers and Embedding Mentoring. In order to promote a sustainable approach, these projects build systemic capabilities with the Ministry of Education, Youth and Sport and work closely with communities. 8 SeeBeyondBorders UK ## **Additional details of objectives and activities (Optional information)** You **may choose** to include further statements, where relevant, about: - policy on grant making; - policy programme related investment; - contributions made by volunteers. SeeBeyondBorders’ vision is to empower a generation of Cambodian children through education so that they have choices, free from the social deprivation faced by so many today. SeeBeyondBorders’ mission is to provide the best possible start in early grade education through access to quality teaching and learning at school. SeeBeyondBorders UK does not currently make grants to anyone other than to SeeBeyondBorders Australia for its operations in Cambodia. The Trustees receive reports to confirm the use of the funds transferred to Cambodia against budget, and the effectiveness of the programmes to which these funds have been directed. These reports enable the Trustees to ensure that the funds are utilised to achieve the objects per the governing documents. 9 SeeBeyondBorders UK **Summary of the main achievements of the charity during the year** ## **The Year in Review** SeeBeyondBorders UK has continued to fund projects being implemented by SeeBeyondBorders Australia in Cambodia in line with SeeBeyondBorders’ Australia programme methodology. That methodology has evolved to further strengthen its ability to deliver the quality education Cambodian children deserve. SeeBeyondBorders in Cambodia runs interconnected projects in the Battambang District of Ek Phnom. Progress remained challenging throughout this reporting period due to continued school closures arising from COVID-19. In total schools were closed for 64 weeks and finally reopened in January 2022. It was reported that students were studying for an average of less than 3 hours a week during school closures, leading to significant learning loss. Since schools reopened, in excess of 3,500 children in 27 schools have benefited directly from the work of the Programme. During this reporting period there were significant staffing changes in Cambodia. The Founder and International CEO, Edward Shuttleworth retired and the Director of Development, Colm Byrne, took on the role of CEO of SeeBeyondBorders (International Operations) in 2022. Colm is based in Cambodia. ## **Literacy Project** The goal of the Literacy Project is to improve the professional knowledge, practice and engagement of teachers teaching literacy. More importantly, it aims to help children reach minimum proficiency levels in literacy, appropriate to their grades. This year, the Literacy Project Manager and Technical Education Manager conducted eight workshops to build teachers’ knowledge with an average attendance rate of over 85% which equates to 18 teachers on average attending each workshop. Ongoing mentoring from project managers regularly takes place to ensure that teaching, evaluation, literacy knowledge, and classroom management skills continue to be developed. This is in addition to the facilitation of two-way constructive feedback. The Literacy Project has been active in Ek Phnom district for four years, with collaboration between the District Office of Education and five primary schools. Parents and teachers have noted significant improvement in the learning results of students after working with SeeBeyondBorders. Children in the projects can not only read words, but they can read for meaning and comprehension. Children can write effectively and independently through frequent writing practice. Teachers are also taught to assess the children in different ways, to identify different areas of weakness and agree on ways to improve this. ## **Educational Technology Project** In February 2021, SeeBeyondBorders launched its new Educational 10 SeeBeyondBorders UK Technology Project at Rohal Soung Lech, a rural primary school on the outskirts of Ek Phnom District with four teachers. After a successful pilot project, it raised the number of beneficiaries in the Literacy project up to 22 teachers. The project aims to build teaching capacity through the use of educational technology and digital resources. Teachers are provided with a tablet and a range of digital resources and lesson plans which they access through a learning management system called Moodle. Teachers display this content to the children in their class using a portable projector. The use of this technology allows SeeBeyondBorders to provide better quality, more sustainable and environmentally friendly resources to teachers. In July 2022, this project was expanded to include the Embedding Mentoring Project with 15 tablets being given to Master Mentors as well as 1 given to the District Office of Education Director. In addition, 12 tablets were given to mentors. The use of this technology in mentoring will aid mentors and Master Mentors by providing them with digital resources such as a mentoring manual, monitoring and evaluation forms, skill scales and assessment forms. This makes mentoring more effective and maximises time efficiency as all resources are easily accessible. “I was very impressed with what I saw and how much teachers’ capacity had grown. Some had initially been unable to turn on the power button and have now become capable teachers who can stand in the classroom confidently knowing what to do.” Lon Borey, Educational Technology Project Manager. ## **Educational Changemaker Project** In February 2021, SeeBeyondBorders started its Educational Changemaker Graduate Project. This innovative project aligns with SDG 5 Gender Equality. Based in Battambang province, this is a twoyear graduate programme that will enable five Cambodian women to develop a toolkit to become future educational Changemakers. Graduates are given the opportunity to pursue their dreams of making a difference in education within a supportive community that recognises the intrinsic value of women in leadership. The Educational Changemaker Graduate Project aims to reduce the barriers to women becoming leaders in the education sector in Cambodia. Throughout this year, the educational Changemakers spent time in Prek Kroch, Prek Norin and Rohal Soung Lech primary schools, each with a supervising teacher for support. While in classrooms, the Changemakers observed classroom management, teaching methodologies and the facilitation of small group teaching. They then gradually took charge of classes until they were able to independently teach a full week of lessons. Over the course of this project, Changemakers will also complete a 11 SeeBeyondBorders UK Master’s Degree in Education, and attend workshops with experienced professionals to develop leadership skills, teaching methodologies and understand child development theory. Regular opportunities to attend talks by inspirational women in leadership positions within Cambodia are also provided throughout. Upon completion of the two-year project, they are equipped with the skills and knowledge required to develop a successful career in the education sector. In January 2023, Cohort 1 will be graduating, and SBBC will be analysing the success of the programme and recruiting the next cohort. ## **Embedding Mentoring Project** The Embedding Mentoring Project has been implemented in 27 schools throughout the Ex Phnom District. The project focuses on supporting the District Office of Education (DOE) in Ek Phnom to take ownership of the SeeBeyondBorders maths mentoring programme. Over the past year, during school closures, the team has worked with the DOE to build its understanding of managing the mentoring project with a focus on effective project planning, implementation, monitoring and evaluation. To achieve this, several DOE staff have been trained as Master Mentors and they work alongside competent teachers to deliver teacher mentoring. This has improved the quality of maths teaching. Since we commenced this project, over 100 teacher mentees have been supported by 48 Mentors and 13 Master Mentors. Once schools reopened in January 2022, the focus of the Mentoring Project was placed on supporting teachers to understand and assess children’s learning since the Pandemic. Master Mentors have been provided with ‘Training of Teachers’, training, which allows them to effectively deliver workshops and support teachers across a range of topics - mathematical concepts, assessment of learning needs, and how to adopt different teaching styles to students of varying abilities. ## **Systemic Capabilities** To ensure the sustainability of its interventions, SeeBeyondBorders is continuing to build its relationship with the Ministry of Education, Youth and Sport services at district, provincial and national levels. It identifies opportunities for collaboration and works with the Department providing assistance and support throughout, ensuring the sustainable and systemic development of the Cambodian education system. The importance of supporting Cambodian-led educational change for Cambodian teachers and children cannot be underestimated. ## **Community Engagement** SeeBeyondBorders works alongside teachers, families, and communities to develop a shared understanding of child well-being and safety, identifying ways to keep children safe and build mutual accountability. It supports teachers to develop their skill sets for managing large classes, whilst promoting inclusivity and placing 12 SeeBeyondBorders UK child wellbeing at the centre of the learning process. This year, it supported 80 students in the Bavel and Angkor Thom districts through the Conditional Cash Payments (CCP) Project. The CCP Project provides support to low-income families allowing recipients to continue to provide an education for their children. ## **Fundraising success** Our UK fundraising team raised £ 122,202 in 2021-22 (£127,653 in 2020-21) from the UK , much of which was from new sources of funding, including support from a new corporate foundation and an anonymous individual. We are very grateful to all the organisations that have supported SeeBeyondBorders UK over the past year, including: Souter Charitable Trust; Tula Trust, Marr-Munning trust and the Coles Medlock Foundation. We are also implementing a grant funded by Foreign and Commonwealth Development Office (FCDO) through the Small Charities Challenge Fund for our Embedding Mentoring project in Cambodia. SeeBeyondBorders UK have also been supported by many generous individuals and groups including Rob Buchan; Alan Roberts; Susan McDonald; Peter Reynolds; Mark and Kathryn Siggers; Claire Stagg; Paul Seyde; Rob Mankiewitz; Daiva Smith,David McDonald,Gordon Macleod,Michael Hatch, Priscilla Asirifi,Tonbridge Rotary Club, Chinese International School in Manila, Teachers Horizons and many others through our Global Giving page and the Big Give Christmas Campaign. **Brief statement of the charity’s policy on reserves** **Details of any funds materially in deficit** SeeBeyondBorders UK has a policy that advises reserves are maintained to meet expected operational expenses for six months. No funds are materially in deficit. 13 SeeBeyondBorders UK ## **Further financial review details (Optional information)** The charity is entirely reliant upon donations, grants and income generated from fundraising. The Trustees are particularly grateful for the voluntary support provided by our Accountant and our Independent Examiner and we would like to thank them for all their hard work. You **may choose** to include additional information, where relevant about: - the charity’s principal sources of funds (including any fundraising); - how expenditure has supported the key objectives of the Expenditure has been directed specifically to the programmes or to the - charity; - ● development of our brand and expertise in the fundraising arena. - investment policy and objectives including any ethical investment policy adopted. ## **Financial Statements for the year ended 30 June 2022** ## **Trustees Responsibilities in relation to the financial statements** The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations and United Kingdom Accounting Standards. The law applicable to charities in England and Wales required the Trustees to give a true and fair view of the state of affairs of the Trust and of the incoming resources and application of resources, including income and expenditure of the Trust for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and apply them consistently - observe the methods and principles of the Charities SORP - make judgements and estimates that are reasonable and prudent - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 14 SeeBeyondBorders UK The trustees declare that they have approved the trustees, report above. Signed on behalf of the charivs trustees Signature Full namelsl Anrte Po@(fiT e0￿4¢0 ILLI LI(HA Position leg Secretary, Chair etcl fiJJe ei feos iÉe Date I? CEC 2012 15 SeeBeyondBorders UK SeeBeyond8orders UK- Reglstered charity number 1146044 Independent Examlner's Statement Yearended 30June 2022 I reporton the Summary Financial Statements of SeeBeyondBorders UK fortheyear ended 30 June 2022. Re5pettlve Responslbllltles of T￿stee5aTrd Examlner The frustees are responsible for the preparation of the 8ccounts. The Trustees consider that an audit Is not required for rhis year under section 144121 of the Charities Act 2011 Ithe 2011 Act) and that independent examinatlon Is needed. It is my respon5ibilityto.. Examine the accounts under sectlon 145 of the 2011 Act,- To lollowthe procedures laid down In the Èeneral Directions 8iven bythe Charity Commission under Settion 14SISllbl of the 2011 Acr.. 3nd To state whether particular matters have come to my attention. Basls of Independent Exarniner's report My examination was carried out in accordance with the General Directlons given by the Charity Commission. An examination includes a review af the aicounting record5 kept by the Charityand a comparison of the account5 presented with these records. It also include5 CQn5ideration of any unusual items or disclosures in the accounts. and seeking explanation5 from you as Trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an 3udii. and consequently no opinion Is given as to whether the accounts present a 'true and fair, view the report 15 Ilmited to Tnatters set out in the following Statement. Independent Examiner's Slatement In confiettion with my exarTrinètion, no matter has come to myattention.. l. Which give5 me reasonable cause to believe that in any m8terlal respect the requirements To keep accounting records in accordance with Section 130 of the 2011 Act,- To prepare ?ccovnts which accord with the accounting record5 and to comply with the account￿￿8 requiretnents of the 2011 Att have rnt been met,. or 2. to which, in my opinion, attention should be drawn In orderto enable a proper understanding of the 3CCOUTht5to be reached. SSgned Date 2 1 ,/iz Naffle.. Address.. Jasmine Jeffers 34 Clarence Road, W3113sey, CH449ET Reed Companyconfidentlal 16 SeeBeyondBorders UK ## **Statement of Financial Activities (including summary income and expenditure account) For the year ended 30 June 2022** |**Note**
**Income**
Donations and legacies
3
**Expenditure**
Raising funds
Charitable activities
Other – exchange loss/(gain)
4
Net income/(expenditure)
before and after tax
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**2022**
**Unrestricted**
**funds**
**2022**
**Restricted**
**income**
**funds**
**2022**
**Total funds**
**2021**
**Total Funds**
**£**
**£**
**£**
**£**
16,526
105,676
122,202
127,653| |---|---| ||16,526
105,676
122,202
127,653| ||12,469
37
12,506
31,045
1,987
105,119
107,106
91,380
(3,648)
3,100
(548)
2,497| ||10,808
108,256
119,064
124,922| ||5,718
(2,580)
3,138
2,731| ||5,718
(2,580)
3,138
2,731| ||50,548
3,875
54,423
51,692| ||56,266
1,295
57,561
54,423| The statement of financial activities includes all gains and losses recognized in the year. All income and expenditure derive from continuing activities. 17 SeeBeyondBorders UK ## **Balance Sheet** ## **As at 30 June 2022** |**Note**
**Tangible Assets**
Fixed Assets
8
**Current Assets**
Debtors and prepayments
9
Cash at bank and in hand
**Creditors**: amounts falling due
within one year
10/1
1
Provisions for liabilities
12
Net current assets
Total assets less current
liabilities|**2022**
**2022**
**2022**
**2021**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Total funds**
**£**
**£**
**£**
**£**
-
-
-
25| |---|---| ||
15,937
25,000
40,937
37,066
42,030
84,794
126,824
75,521| ||57,967
109,794
167,761
112,587| ||-
110,200
110,200
56,150
-
-
-
2,039| ||-
110,200
110,200
58,189| ||| ||57,967
(406)
57,561
54,398| ||57,967
(406)
57,561
54,423| 18 SeeBeyondBorders UK Net Assets 57,967 {4061 57,561 54.423 Funds of the Charity Restricted income funds 14061 14061 3.875 Unrestricted fund5 57,967 57,967 50,548 Total funds carried forward 13 57.967 {4061 57,561 54,423 The company was entitled to exemption from audit under s477 of the Companies Art 2CK)6 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2CXJ6. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applitable to small companies subject to the small companies regime and in accordance with FRS102 SORP. Signed.. c 4 ALI Date: 12 D¢" ( Zo ?.2 Trustee Signed.. Date: I i tt( zozz Trustee fof£¢i É 19 SeeBeyondBorders UK ## **Notes to the Accounts Year ended 30 June 2022** ## **1 Accounting Policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## a) 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) and the Companies Act 2006. SeeBeyondBorders UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). b) Preparation of the accounts on a going concern basis SeeBeyondBorders UK was holding unrestricted cash reserves of £42,031 which is considered adequate to cover the ongoing local costs of the organisation for the next 6 months and on that basis the charity is a going concern. c) There have been no changes to accounting policy during the year. d) There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the Charities SORP FRS 102 or FRS 102. ## E) Income Recognition Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and 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. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Income received in advance of provision of a specified project is deferred until the criteria for income recognition are met (see note 11). ## f) Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item 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 and more information about their contribution is shown in the Trustees Report. 20 SeeBeyondBorders UK On receipt, donated 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 available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular projects or programmes. ## i) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds comprise the costs of employing staff to fundraise and associated costs. - Expenditure on charitable activities includes the funds sent to SeeBeyondBorders in Cambodia to further the purposes of the charity. ● Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## j) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, non-programme and project related personnel, legal and governance costs which support the running of the charity. These costs have been allocated between the cost of raising funds and expenditure on charitable activities on a proportional basis. ## k) Tangible fixed assets Individual fixed assets costing £200 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows: Computer equipment – 3 years 21 SeeBeyondBorders UK ## l) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## m) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## n) 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. ## o) Pensions Employees are entitled to join the defined contribution pension scheme operated by NEST (National Employment Savings Trust). New employees are automatically enrolled in the money purchase scheme unless they have exercised their right to opt out of scheme membership. Members joining the scheme contract directly with NEST. SeeBeyondBorders UK makes the statutory employer contribution and acts as agent in collecting and paying over employee contributions. The contributions made for the accounting period are treated as an expense and were £562 (2021 - £918). 22 SeeBeyondBorders UK ## **2 Legal status of the Company** The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. ## **3 Income** |**Donations and legacies**:
Donations and gifts
Gift Aid
General grants provided by
other charities
**Total Income**|**2022**
**Unrestricted**
**funds**
**2022**
**Restricted**
**income**
**funds**
**2022**
**Total funds**
**2021**
**Total Funds**
**£**
**£**
**£**
**£**
14,234
102,229
116,463
117,721
2,242
2,447
4,689
9,932
50
1,000
1,050
-| |---|---| ||**16,526**
**105,676**
**122,202**
**127,653**| The figure for Donations and gifts includes £500 to reflect the value of the Independent Examination which was kindly provided as a gift in kind. This amount has also been included as an expense in support costs and allocated accordingly. 23 SeeBeyondBorders UK ## **Restricted income received (Note 3 continued)** |Crowdfunding - Global Giving
The Big Give
S Macdonald
R Mankiewitz
Retired Teachers Association of Ireland
DFID (UK Aid)
Electric Aid
Souter Charitable
Trust
Marr-Munning
Trust *
Tula Trust
Evan Cornish
Foundation
Coles Medlock
Allen & Overy*
Tonbridge Rotary
Eva Reckitt Trust
Fund
**Total restricted income received during the**
**year**
Deferred income brought forward
Donations relating to programmes in
following year treated as deferred income
**Restricted**
**Income**||**2022**
759
16,478
22,623
2,000
23,341
2,000
6,962
50,000
1,000|**2021**
945
29,025
313
313
3,456
14,359
8,758
2,000
13,277
2,000
6,415
1,000| |---|---|---|---| |||**125,162**
17,184
(36,671)|**81,860**
30,000
(17,184)| |||**105,676**|**94,676**| The Marr-Munning Trust * - 11,671 treated as deferred income Allen & Overy* - 25,000 treated as deferred income 24 SeeBeyondBorders UK ## **4 Analysis of Expenditure** |**Expenditure on raising funds**
Fundraising costs: UK
Support costs
**Expenditure on charitable**
**activities**
Donations to
SeeBeyondBorders Australia *
Support costs
Exchange (gain)
**Total Expenditure**|**2022**
**2022**
**2022**
**2021**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Total funds**
**£**
**£**
**£**
**£**
10,276
37
10,313
26,941
2,193
-
2,193
4,104| |---|---| ||12,469
37
12,506
31,045| ||-
105,119
105,119
90,212
1,987
-
1,987
1,168| ||1,987
105,119
107,106
91,380| ||(3,648)
3100
(548)
2,497| ||**10,808**
**108,256**
**119,064**
**124,922**| *Donations to SeeBeyondBorders Australia’s operations in Cambodia to fund education programmes. Details of these programmes can be seen in our Annual Report. Support costs (Consultancy, subscriptions, bank fees etc.) have been directly allocated between charitable activities and fundraising costs where possible and the remainder ( **£2,236)** split 50:50. 25 SeeBeyondBorders UK ## **5 Net income/(expenditure) for the year** This is stated after charging **:** |**Net income/(expenditure) for the year**
his is stated after charging**:**||| |---|---|---| ||**2022**|**2021**| ||**£**|**£**| |Depreciation|25|265| |Auditor’s remuneration: Independent Examiner’s fee **|500|500| ** Donation in kind ## **6 Staff Costs** |Salaries and wages
Social security costs
Pension costs
**Total staff costs**|**2022**
**2021**
£
**£**
9,935
28,170
-
-
562
918| |---|---| ||**10,497**
**29,088**| No employee received benefits (excluding employer pension costs) of more than £60,000 for the reporting period **.** The key management personnel of the charity comprise the trustees and the Chief Executive Officer who is paid by SeeBeyondBorders Australia. Total employee benefits of the key management personnel of the Trust were 2021: Nil (2020: Nil). In the financial year 2021-22 SeeBeyondBorders Australia supported fundraising costs of SeeBeyondBorders UK by paying 50% of the salary costs of the UK Country Manager for fundraising services provided. 26 SeeBeyondBorders UK ## **7 Staff Numbers** |Average headcount in the year
Fundraising UK
**Total**
**8 Tangible Fixed Assets**
Cost
As at 1 July 2021
As at 30 June 2022
Depreciation
As at 1 July 2021
Charge for year
As at 30 June 2022
Net book value as at 1 July 2021
**Net book value as at 30 June 2022**|**2022**
**2021**
1
1| |---|---| ||**1**
**1**
**Computer**
**Equipment**
**Total**
**£**
**£**
795
795| ||795
795| ||770
770
25
25| ||795
795| ||**25**
**25**| ||**0**
**0**| 27 SeeBeyondBorders UK ## **9 Debtors and prepayments** |Prepayments and accrued income
Other Debtors
SeeBeyondBorders Australia
Donations in advance
**Total**
**10 Creditors and accruals**
Amounts falling due within one year
Deferred Income (Note 11)
Accounts payable
Other creditors – NEST pension
Total|**2022**
**2022**
**2022**
**2021**
**Restricted funds**
**Unrestricted**
**Funds**
**Total**
**funds**
**Total**
**funds**
**£**
**£**
**£**
**£**
437
437
488
-
15,500
15,500 19,394
25,000
-
25,000 17,184
**25,000**
**15,937**
**40,937 37,066**

**2022**
**2022**
**2022**
**2021**
**Restricted**
**funds**
**Unrestrict**
**ed Funds**
**Total**
**funds**
**Total**
**funds**
**£**
**£**
**£**
**£**
36,671
-
36,671
17,184
73,529
-
73,529
38,805
-
-
-
161
**110,200**
**-**
**110,200**
**56,150**|**2022**
**2022**
**2022**
**2021**
**Restricted funds**
**Unrestricted**
**Funds**
**Total**
**funds**
**Total**
**funds**
**£**
**£**
**£**
**£**
437
437
488
-
15,500
15,500 19,394
25,000
-
25,000 17,184
**25,000**
**15,937**
**40,937 37,066**

**2022**
**2022**
**2022**
**2021**
**Restricted**
**funds**
**Unrestrict**
**ed Funds**
**Total**
**funds**
**Total**
**funds**
**£**
**£**
**£**
**£**
36,671
-
36,671
17,184
73,529
-
73,529
38,805
-
-
-
161
**110,200**
**-**
**110,200**
**56,150**| |---|---|---| |||| |||| |||**110,200**
**-**
**110,200**
**56,150**| 28 SeeBeyondBorders UK ## **11 Deferred Income** Grant income received in advance for projects that are planned to be completed during 2022-23. Grants to be repaid to the donor if the project is not completed. These grants are listed in Note 3. |**Movement in deferred income account**
Balance at start of reporting period
Amounts added in current period
Amounts released to income from previous
periods
**Balance at the end of reporting period**|**2022**
**2022**
**2022**
**2021**
**Restricted**
**funds**
**Unrestricted**
**Funds**
**Total**
**funds**
**Total**
**funds**
**£**
**£**
**£**
**£**
17,184
-
17,184
30,000
36,671
-
36,671
17,184
(17,184)
- (17,184)
(30,000)| |---|---| ||36,671
**-**
36,671
**17,184**| ## **12 Provisions for liabilities and charges** A provision has been made for annual leave which is payable if a staff member leaves employment before leave is taken. |**Movement in annual leave provision**
Balance at start of reporting period
Amounts added in current period
Amounts charged against provision in current period
**Balance at the end of reporting period**|**2022**
**2021**
£
£
-
2,315
-
-
-
(276)| |---|---| ||**-**
**2,039**| 29 SeeBeyondBorders UK ## **13 Analysis of charitable funds** |**Current period**
Unrestricted
Restricted
**Total funds as per**
**Balance Sheet**
**Previous period**
Unrestricted
Restricted
**Total funds as per**
**Balance Sheet**|**2021**
**2022**
**2022**
**2022**
**2022**
**2022**
**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains**
**and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
50,548
16,526
(14,456)
-
3,648
56,266
3,875
105,676
(105,156)
-
(3,100)
1,295| |---|---| ||54,423
122,202
(119,612)
-
548
57,561| ||**2020**
**2021**
**2021**
**2021**
**2021**
**2021**
**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains**
**and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
50,236
32,977
(30,436)
-
(2,229)
50,548
1,456
94,676
(91,989)
-
(268)
3,875| ||51,692
127,653
(122,425)
-
(2,497)
54,423| 30 SeeBeyondBorders UK ## **14 Transactions with trustees and related parties** None of the Trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity. For the financial year 2021 -22, aggregate donations from related parties (the charity's trustees) without any conditions attached to help meet the charity's operational costs and also for the furtherance of the charity's objects totalled £10,520 inclusive of gift aid (2020-21 - £20,000) . 31