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2022-12-31-accounts

Annual report and accounts for the year ended 31 December 2022

COMPANY INFORMATION

Friends of Ibba Girls School, South Sudan is a charitable company limited by guarantee. Registered in England No: 7874206. Registered Charity No: 1146220

Trustees

Vice-Presidents

Gary Bandy (Treasurer) (un�l 30 September) Emeritus Professor John Benington CBE Margaret Eddershaw Lord Michael Bichard Jus�n Gordon-Muortat Baroness Estelle Morris Professor Jean Hartley Rev Michael Paget-Wilkes David Lewis (Chair) Rev Margaret Sentamu Julie Lodrick (Sabba�cal) Bankers Dame Rosalind Marsden Co-opera�ve Bank, PO Box 101, 1 Balloon Street, Manchester M60 4EP Hugh Paget (Company Secretary) Independent Examiner Julia Sanders

Co-opera�ve Bank, PO Box 101, 1 Balloon Street, Manchester M60 4EP

Chris West FCPFA

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Trustees Report

Structure and Governance of the Charity

Friends of Ibba Girls’ School, South Sudan (FIGS) is a company limited by guarantee (registra�on number 7874206) and is registered in England as a charitable trust, (registra�on number 1146220). The governing document is the Memorandum and Ar�cles of Associa�on, dated 30 November 2011, under which the first trustees were appointed.

The UK trustees and several honorary advisers together cover various disciplines and areas of experience, to enable the trustees be�er to fulfil their responsibili�es. These include people with experience in finance and accountancy, fundraising, law, public policy making and management (including educa�on, health, na�onal, regional and local government), school leadership and educa�onal development, economic and community development, programme evalua�on, and interna�onal development work.

The FIGS trustees aim to work in partnership with the South Sudanese trustees of Ibba Girls Boarding

School (IGBS). The IGBS trustees are responsible for guarding, developing, and promo�ng the vision, values and strategy for the school; holding the land and buildings and other assets in trust for the school; and for the selec�on of the head teacher and senior management team.

The Board of IGBS Trustees is led by a senior local Zande leader, Archbishop Samuel Peni, and includes several senior African leaders from the State government, community elders and the local teacher training college. Over the course of the year this governance has been stabilised and is becoming more effec�ve. (See the paragraph below headed A Beacon School for South Sudan for the pro-ac�ve steps FIGS has taken to strengthen South Sudanese governance, leadership and management of IGBS.)

local Board of Governors which meets three �mes a year and is responsible for implemen�ng the strategy, developing a school educa�onal plan, and suppor�ng the Headteacher and staff in the

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achievement of these goals. IGBS governors also include the State Minister and Director General for Educa�on; the County Commissioner; chair of the Parent Teacher Associa�on; local leaders of the main churches; the Paramount Chief; other local elders; and representa�ves from the Friends of Ibba Girls’ School trustees if they are visi�ng the school at the �me. The membership and effec�ve func�oning of this body has also been strengthened.

The objec�ves of Ibba Girls Boarding School (IGBS), as expressed in its 2014 founding legal Cons�tu�on, are to:

The FIGS Trustees currently meet every other

month to agree the charity’s budget and accounts, approve contracts, and receive progress reports from working groups and the school. Working groups primarily focus on risk assessment, management and mi�ga�on; fundraising and communica�ons, contracts, educa�onal capacitybuilding and con�nuing professional development in South Sudan. Trustees set up ad hoc working groups as required, e.g. for recruitment of staff and diaspora engagement.

The Trustees are convinced that the ac�vi�es of the charity, summarised below, are furthering the charity’s objects for the public benefit, and the charity’s public added value con�nues to be monitored and evaluated by the Trustees. Girls’ educa�on has been described as the world’s best investment with the widest-ranging returns, contribu�ng to a range of development outcomes.

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Ac�vity in 2022

FIGS has con�nued to implement the third phase of its development plan and fundraising strategy, with a view to taking the school to its full capacity of 360 students. In 2022 the school saw its first class of Senior 4 students, meaning that it now successfully educates girls for the 9 years from the fourth year of primary to the comple�on of secondary school. The first cohort of girls to complete the na�onal secondary school leaving cer�ficate exams successfully took their examina�ons in the Spring of 2023, all passing with flying colours.

Fundraising con�nues to be a challenge, with FIGS being grateful for significant support from ins�tu�onal and personal donors, as well as another successful Big Give Christmas Challenge in December 2022. Recruitment to strengthen the Board was undertaken during the year and concluded successfully at the beginning of 2023 with the appointment of three addi�onal trustees, including one with fundraising experience and one

On the communica�ons and engagement front FIGS organised a well-a�ended webinar in February 2022 en�tled ‘New Developments at Ibba Girls School’, with high level video contribu�ons from South Sudan (e.g. Hon Jemma Nunu Kumba; and from the Head Teacher and IGBS students). In August, FIGS organized a half-day event with a dis�nguished panel at a venue in Westminster in London including the UK Minister for Schools (Nick Gibb MP); the South Sudan Government’s Ambassador to London, (Madame Agnes Oswaha); Chair of IGBS Trustees (Archbishop Samuel Peni); and Under-Secretary at the na�onal Ministry for Peace-Building (Hon Pia Philip). The event a�racted representa�ves from the Foreign and Commonwealth Development Office (FCDO),

several NGO’s involved in South Sudan, and many supporters, including members of the South Sudanese diaspora across the UK. The FIGS comms team has con�nued to produce a series of wellreceived newsle�ers and prayer le�ers and an effec�ve Big Give Campaign in December.

Headteacher, Emmanuel Kenyi Taban has con�nued to develop the school. The strengthened leadership and accountability at the school has paid dividends and he has worked hard with the girls to develop a peer mentoring scheme aimed at encouraging girls to support each other in remaining in educa�on. He has also built close rela�onships with the girls’ school in nearby Maridi with the girls visi�ng to undertake prac�cal science work together. As Head he is also notably engaged in building rela�onships with the school’s Trustees and its Board of Governors and PTA, hos�ng events and ensuring that comprehensive training is in place for those involved in the school’s governance.

FIGS chair David Lewis and founding trustee Jean Hartley visited South Sudan in October 2022. They invested a lot of �me refreshing and developing strong rela�onships with a wide number of people in Juba and Yambio, , the Undersecretary at the Na�onal Ministry of Peace-Building; the Undersecretary at the Ministry of General Educa�on and Instruc�on, the King and Queen of the Zande people, the Speaker of the Na�onal Legisla�ve Assembly, the Governor and Deputy Governor of Western Equatoria State, several State Ministers including the Minister of Educa�on, and many church and local community leaders. The school is widely recognised and appreciated in South Sudan and has built an excellent reputa�on, at local, state and na�onal levels. This led to a significant move in December 2022 and Jan 2023, reported below. Both FIGS trustees a�ended a

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mee�ng, hosted at Solidarity Teacher Training College in Yambio, of the new Ibba Girls Boarding School Board of Trustees, and were able to witness and engage in the governance of the school being discharged at first hand. They were also delighted to be able to visit the school in Ibba, mee�ng with the Headteacher, staff and pupils. They were very encouraged to find the girls in good heart and were able to see lessons being taught and received feedback on the needs of the school and its students. It is clear that a high-quality educa�on is being provided at the school and that it is producing confident, ar�culate and impressive young women who have ambi�ons to change and improve their communi�es.

A Beacon School for WES and South Sudan

Following mee�ngs with FIGS Trustees in December 2022, the South Sudan Na�onal Government Minister of General Educa�on and Instruc�on (MoGEI) signed a legally binding Ministerial Order to protect (in perpetuity) the land, buildings and assets of IGBS for con�nued use as a community boarding school and as an educa�onal resource for the whole of Western Equatoria State (WES) and eventually for South Sudan as a whole.

The Ministry of General Educa�on and Instruc�on has also (early in 2023) signed Memorandum of Understanding (MOU) with IGBS and FIGS Trustees and with Windle Trust Interna�onal who have been commissioned to act as their managing agents in South Sudan and Western Equatoria State. Windle Trust Interna�onal has more than thirty years’ experience of educa�onal and development work in sub-Saharan Africa, including in both Sudan and South Sudan, and has been appointed to work in Ibba and Yambio in partnership with the new Chairs of FIGS and IGBS Trustees and with the Head

These measures are designed to empower and strengthen the African governance, leadership and management of IGBS so they can manage the transi�on to the next phase of IGBS development for the next 3 to 5 to 10 years.

Hopefully IGBS, working in partnership with government, the churches of all denomina�ons, tradi�onal leaders, and people and organisa�ons of all faiths and none, will con�nue to act as a beacon of hope and light for girls’ educa�on in South Sudan.

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Looking forward to 2023 and beyond

It is hoped that addi�onal funding can be raised to commission some of the other buildings that are needed to complete the school. These include the final dormitory, a classroom block for science, technology, engineering and maths teaching, and an administra�on block.

The long-term strategy, based on four key pillars, remains unchanged. These pillars are: consolida�ng the charity's exis�ng posi�on; strengthening fundraising and governance to support the development of long-term incomegenera�ng ac�vi�es; sharing and spreading the learning from IGBS across other states within South Sudan, as a tried-and tested demonstra�on project; and community outreach (including a farming coopera�ve and a voca�onal and life skills training centre, linked to the school).

Finally, FIGS hopes to extend its successful communica�ons and engagement work by developing a programme of online seminars and events focusing on the value added by girls' educa�on and celebra�ng the work of the school. These will con�nue to showcase what the school does, consider how girls' educa�on can empower and support development, and explore the challenges facing South Sudan as a na�on.

Financial Review for 2022

Total income in 2022 was £352,689 compared with £478,314 in the previous year. Dona�ons and grants were received principally from charitable founda�ons, churches, and family trusts but also from more than a hundred individuals, and from special fund-raising events and ac�vi�es.

Total expenditure for the year was £435,627 (£479,446 in 2021) resul�ng in an opera�ng deficit of £82,938.

Over 92% of the expenditure in 2022 was on charitable purposes compared with 93% in 2021.

In January 2022 the trustees chose to make an early repayment of £68,750 from the interest free loans thereby paying off the outstanding debt.

A�er making the early repayment of the loans the net worth of the charity at the end of 2022 stood at £252,097 compared with £335,035 at the end of 2021. The net worth is represented by restricted funds of £91,386 (almost all restricted for investment in buildings and infrastructure) and unrestricted funds of £160,711.

The level of reserves at the end of 2022 put the charity in a posi�on to be confident to undertake some small building work and operate the school throughout 2023. However, the trustees recognise the con�nuing fundraising challenge to ensure sufficient regular (i.e. monthly) income to support the opera�on and growth of the school. To that end, the charity’s cash flow is monitored regularly and ac�ons taken to balance expenses with available resources.

Reserves Policy

allowing it to fund the opera�ng costs of Ibba Girls Boarding School for one year ahead, to be able to give security to exis�ng pupils and their parents. This policy implies a target level of reserves which, when added to the an�cipated dona�on inflow on a conserva�ve basis of present regular monthly payments and predictable annual payments (not including unpredicted large dona�ons), totals around £150,000.

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During the period where the school is being constructed (i.e. un�l 2023) the trustees recognise that from �me to �me they will prefer to use funds for new buildings rather than holding them as reserves, but the policy stated above will not be abandoned without the agreement of the trustees and a�er due warning of the possible consequences.

Approved by the Trustees on the 4th September 2023 and signed on their behalf:

David Lewis

Chair of Trustees

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF IBBA GIRLS SCHOOL, SOUTH SUDAN

I report on the accounts of the Charity set out on the pages 8 to 17.

Respec�ve responsibili�es of the Trustees and Independent Examiner

The charity's trustees (who are also Directors of Friends of Ibba Girls School, South Sudan for the purposes of company law) are responsible for the prepara�on of the accounts. The charity’s trustees consider that an audit is not required for this year under sec�on 144 of the Chari�es Act 2011 (the Chari�es Act) and that an independent examina�on is needed. Having sa�sfied myself that the charity is not subject to audit under company law and is eligible for independent examina�on it is my responsibility to:

Basis of independent examiner’s statement

My examina�on was carried out in accordance with general Direc�ons given by the Charity Commission. An examina�on includes a review of the accoun�ng records kept by the charity and a comparison of the accounts presented with those records.

It also includes considera�on of any unusual items or disclosures in the accounts, and seeking explana�ons from the trustees concerning any such ma�ers.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those ma�ers set out in the statement below.

Independent examiner's report

In connec�on with my examina�on, no ma�er has come to my a�en�on:

have not been met; or

Chris West FCPFA

14[th] September 2023

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STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 DECEMBER 2022

Note
Income from:
Dona�ons and legacies
3
Fundraising events
3
Other trading ac�vi�es
3
Bursary income
3
Other income
3
Interest and investment income
3
Total income
Expenditure on:
Raising funds
4
Charitable ac�vi�es
5
Other expenditure
6
Total expenditure
Net surplus/(defcit)
Other recognised gains/(losses)
Net movement in funds
Unrestricted
Funds
£
Restricted
Funds
£
2022 total
£
2021 Total
£
292,421
292,421
328,438
36,714
36,714
50,148
114
114
242
22,451
22,451
97,960
261
261
1,127
728
728
399
352,689
0
352,689
478,314
21,099
21,099
16,865
303,519
98,460
401,979
448,247
12,549
12,549
14,334
337,167
98,460
435,627
479,446
15,522
(98,460)
(82,938)
(1,132)
0
0
0
0
15,522
(98,460)
(82,938)
(1,132)

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STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2022

Note
Current assets
Debtors
7
Cash & bank accounts
Current liabili�es
Creditors: amounts falling due
within 1 year
8
Net current assets
Creditors: amounts falling a�er
more than 1 year
9
Net assets
The funds of the charity:
Funds brought forward
Net movement in funds
10
Total charity funds
Unrestricted
Funds
£
Restricted
Funds
£
2022 total
£
2021 Total
£
37,548
0
37,548
38,533
145,678
91,386
237,064
396,807
183,226
91,386
274,612
435,340
22,515
0
22,515
31,555
160,711
91,386
252,097
403,785
0
0
0
68,750
160,711
91,386
252,097
335,035
145,189
189,846
335,035
336,167
15,522
(98,460)
(82,938)
(1,132)
160,711
91,386
252,097
335,035

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STATEMENT OF CASH FLOWS 2022

Note
Receipts from donors
Payment to suppliers and IGBS
Interest received
Other opera�ng receipts and payments
Cash fows from opera�ng ac�vi�es
11
Cash fows from inves�ng ac�vi�es
Cash fows from fnancing ac�vi�es
12
Net cash infow/(ou�low) in the period
Cash and cash equivalents 1 January
Cash and cash equivalents 31 December
2022 Total
£
2021 Total
£
352,872
520,127
(444,236)
(446,835)
728
399
(357)
(4,397)
(90,993)
69,294
0
0
(68,750)
(70,000)
(159,743)
(706)
396,807
397,513
237,064
396,807

For the period ending 31 December 2022 the company was en�tled to exemp�on from audit under sec�on 477 of the Companies Act 2006 rela�ng to small companies.

The members have not required the company to obtain an audit of its accounts for the year in ques�on in accordance with sec�on 476.

The directors acknowledge their responsibili�es for complying with the requirements of the Act with respect to accoun�ng records and the prepara�on of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The notes on pages 11 to 17 form part of these accounts.

Approved by the Trustees on 14[th] September 2023 and signed on their behalf by:

David Lewis Chair of Trustees

Mark O’Donoghue Treasurer

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NOTES TO THE ACCOUNTS FOR THE

YEAR ENDED 31 DECEMBER 2022

1 Basis of prepara�on

en�ty.

The accounts have been prepared under the historical cost conven�on and in accordance with applicable United Kingdom accoun�ng standards, the Chari�es Statement of Accoun�ng and Repor�ng (SORP) 2015 (Financial Repor�ng Standard 102) and the Companies Act 2006.

2 Accoun�ng policies

Recogni�on of incoming resources

Incoming resources with related expenditure

Incoming resources are included in the Statement of Financial Ac�vi�es (SoFA) when:

resources;

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and dona�ons

Grants and dona�ons are only included in the SoFA when the charity has uncondi�onal en�tlement to the resources.

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Tax reclaims on dona�ons and gi�s

Incoming resources from tax reclaims are included in the SoFA at the same �me as the gi� to which they relate.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Investment income

This is included in the accounts when receivable.

Restricted income funds

Restricted income funds are funds which are subject to specific condi�ons imposed by the donor or by the terms of an appeal, these condi�ons being legally binding. The aims and uses of each restricted fund are set out in the notes to the financial statements.

Trustees have not sought to appor�on the interest earned on cash balances and bank fees paid across all the restricted funds on the grounds of materiality.

Liability recogni�on

Liabili�es are recognised as soon as there is a legal or construc�ve obliga�on commi�ng the charity to pay out resources.

trustee mee�ngs and cost of any legal advice to trustees on governance or cons�tu�onal ma�ers.

Support Costs

Support costs include central func�ons and have been allocated to ac�vity cost categories on a basis consistent with the use of resources.

Currency conversion

The charity makes overseas payments to IGBS and some suppliers in US dollars. Expenditure in US dollars has been accounted for in sterling using the market exchange rate on the date the expenditure was incurred because this is a feature of the Xero accoun�ng system. Currency gains and losses arise partly from �ming differences between the date of invoices and the date of payments, and also because the actual exchange rate received by the charity from its bankers is different from the market rate used in the Xero accoun�ng system.

Going concern

The Trustees have prepared the accounts on the going concern basis. They recognise there is a con�nuing fundraising challenge to ensure sufficient income to support the opera�on and growth of the school. Cash flow is monitored by the trustees and ac�ons taken to balance expenses with available resources.

Governance costs

Governance costs include the prepara�on and examina�on of statutory accounts, the costs of

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3 Analysis of incoming resources

3
Analysis of incoming resources
2022 2021
£ £
Dona�ons and legacies
Dona�ons 273,156 311,254
Gi� Aid 19,265 17,184
Total
**292,421 ** 328,438
Fundraising events
The Big Give Christmas Challenge 2022 36,714 50,148
Trading ac�vi�es
Sale of Christmas cards, calendars, CDs and other goods
114 242
Investment income
Interest on funds in a deposit account
728 399
Bursary income
Gross amount received in bursaries in the year
22,451 97,960
Other income
Income from Amazon Smile 80 116
Income from Facebook 0 132
Miscellaneous income from unknown donors 181 879
Other income total
261 1,127
Grand total income **352,689 ** 478,314
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Fundraising expenses
Fundraising support from Acorn Fundraising and Emma Bryant 19,766 15,900
Other expenses (incl website hos�ng, postage, so�ware) 1,333 965
Total 21,099 16,865

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5 Expenditure on charitable ac�vi�es

2022 2021
£ £
Grants to IGBS for opera�ng costs 245,438 89,591
Construc�on of buildings at Ibba Girls Boarding School 73,028 285,975
IGBS opera�ng expenses paid direct by FIGS 58,653 60,552
Materials and equipment for IGBS 24,637 6,255
Consul�ng fees (for work in IGBS) 0 5,260
Other charitable expenditure 223 614
Total **401,979 ** 448,247

Other charitable expenditure in 2022 includes £223 (£495 in 2021) on arranging the travel to IGBS for volunteers as a group, which was refunded to the charity by the volunteers as dona�ons.

6 Other expenditure

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Other expenditure
2022 2021
£ £
Bank charges, commissions and credit card fees 5,061 7,455
Consul�ng fees 0 369
Trustee travel and subsistence 4,200 0
ICT services and so�ware 23 454
Insurances 1,542 1,078
Adver�sing 575 0
Net loss/(gain) on currency exchange rates 471 4,609
Other general expenses 677 369
Total 12,549 14,334

No trustee received any remunera�on or reimbursement of expenses to a�end FIGS mee�ngs. Flights for trustees to visit South Sudan were booked and paid for by FIGS and the trustees made dona�ons to FIGS to cover the costs.

The independent examina�on of the accounts has been carried out free of charge.

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7 Debtors and accrued income

2022 2021
£ £
Gi� Aid due from HMRC 19,265 17,184
Big Give income not received by 31 December 18,283 21,349
Total 37,548 38,533

8 Creditors: amounts falling due within 1 year

2022 2021
£ £
Windle Trust Interna�onal (for opera�ng expenses unpaid on 31 December) 21,040 0
Contract reten�ons 0 30,430
Acorn Fundraising 1,325 1,125
Emma Bryant fundraising 150 0
Total 22,515 31,555

9 Creditors: amounts falling due beyond 1 year

On 1 January 2022 there was £68,750 owed to two creditors for interest-free loans that were due to be repaid in December 2024. The loan principal was £34,375 to John Benington and £34,375 to Jean Hartley (a trustee). The trustees decided in December to make an early repayment of the loans and this decision was executed in January 2022.

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10 Unrestricted and restricted income funds

Restricted funds held during 2022

Anonymous donor

Donor

Purpose

For development of the school

Fields of Life

Horne Family Charitable Founda�on Keith and Chris�ne Binks

To install a rainwater harves�ng system at IGBS Bursaries for 59 girls for 1 year (July 21 to June 22)

For latrines

Serena Lancaster

For latrines

Various re John Twidell’s birthday Various re World Water Day Woolhope Trust

Rainwater harves�ng project

Rainwater harves�ng project Bursaries for 10 girls for 4 years (2021 to 2024)

Movements in restricted funds

Movements in restricted funds
Balance Incoming Outgoing Balance
01/01/22 resources resources 31/12/22
£ £ £ £
Anonymous 126,478 (56,897) 69,581
Fields of Life 702 (702) 0
Horne Family Trust 28,980 (28,980) 0
Keith and Chris�ne Binks 1,000 1,000
Serena Lancaster 1,605 1,605
Various re John Twidell birthday 465 (465) 0
Various re World Water Day 1,016 (1,016) 0
Woolhope Trust 29,600 (10,400) 19,200
Total Restricted Funds 189,846 0 (98,460) 91,386

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11 opera�ng ac�vi�es

2022 2021
£ £
Net surplus/(defcit) from Statement of Financial Ac�vi�es (82,938) (1,132)
Decrease/(increase) in debtors and prepayments 985 41,488
Increase/(decrease) in trade creditors and contract reten�ons 28,938
(30,080)
Net cash provided by/(used in) opera�ng ac�vi�es (112,033) 69,294
12 Cash fows from fnancing ac�vi�es
2022 2021
£ £
Repayment of the principal element of long-term loans as explained in note 9 68,750 (70,000)

13 Transac�ons with related par�es

Trustees and some of their family members make dona�ons of varying amounts to Friends of Ibba Girls School. The amounts of these dona�ons are exempt from disclosure because none of them carry condi�ons.

There have been loan transac�ons between Friends of Ibba Girls School and one of its trustees, Professor Jean Hartley, and these are disclosed in note 9.

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