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← Friends Of Ibba Girls School, South Sudan

2024-12-31-accounts

Annual Report and Accounts For the Year Ended 31 December 2024

COMPANY INFORMATION

Friends of Ibba Girls School, South Sudan, is a charitable company limited by guarantee. Registered in England, company number 7874206 and charity number 1146220, registered address 6 Ashwood, East Harptree, Bristol, BS40 6BW.

Trustees

Christopher Tro� (Chair; appointed trustee 23[rd] June 2024 and Chair 4[th] July 2024)

David Lewis (Chair; resigned 3[rd] July 2024)

Sarah Harding (Treasurer; appointed 11[th] April 2024)

Hugh Paget (Company Secretary)

Jus�n Gordon-Muortat

Professor Jean Hartley

Kris�ne Atong Malok (appointed 5[th] February 2025)

Dame Rosalind Marsden

Julia Sanders

Oliver Badger (resigned 20[th] February 2025)

Margaret Eddershaw (resigned 28[th] February 2025)

Julie Lodrick (resigned 19[th] April 2024)

Mark O’Donoghue (resigned 9[th] May 2024)

Vice-Presidents

Emeritus Professor John Benington CBE

Lord Michael Bichard

Baroness Estelle Morris

Rev Michael Paget-Wilkes

Bankers

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

Independent Examiner

Tosin Adegun CPFA, ACMA, CGMA

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TRUSTEES’ REPORT

It was an honour to join the Board of Friends of Ibba Girls School, South Sudan, in June 2024 and to take on the baton of Chair from David Lewis. I am grateful for a warm welcome into this community united around the mission to educate and empower marginalised young women in South Sudan. I worked for five years on

registered charity number 1092834) as our local partners on the ground in South Sudan, to provide technical, financial and managerial assistance and governor training to the school.

This has been a milestone year – 2024 was the 10[th] anniversary of the opening of Ibba Girls Boarding School. The school has grown from a single cohort of 40 girls to now over 300 girls across nine cohorts from midprimary to the end of secondary. Students, staff and stakeholders from diverse South Sudanese backgrounds have worked together to achieve remarkable results. Its impact includes a 100% pass rate both in end of

that is even younger than the country in which it sits!

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school. I am pleased that our new Honorary Treasurer is a qualified accountant with experience of working in

So, we are increasingly well-placed as a UK charity.

Chair of Trustees

Friends of Ibba Girls School

Aims and Purpose of Friends of Ibba Girls School

request from local community leaders to help them build and develop a boarding school for girls, enabling

Ibba Girls Boarding School (IGBS) is a community boarding school, not a private or government school. The school welcomes girls from across Western Equatoria State, from all tribes and backgrounds. There are no

or the risk of early or forced marriage and without having to daily walk long distances between home and

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the advancement of education, in particular (but

forms of support for the building, establishment and running of a girls’ school in Ibba, South Sudan, to

values;

support and guidance to the school and undertaking monitoring

to provide further technical support, including support to the leadership and management of IGBS.

Governance of Friends of Ibba Girls School

The charity trustees are also the company directors. The governing document is the Memorandum and

FIGS has a clear strategy to pursue its aims, which is kept under review by its trustees. The pursuit and

There are currently eight trustees who, with several honorary advisers, together cover various disciplines and areas of experience, to enable the FIGS trustees to better fulfil their responsibilities. Trustees include people with experience in finance and accountancy, fundraising, law, public policy making and management

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(including educa�on, health, na�onal, regional and local government), school leadership and educa�onal development, programme evalua�on, interna�onal development, and detailed knowledge of South Sudan. Trustees are appointed through an open selec�on process, with regard to the range of skills required by the trustee board. Selec�on is agreed by the whole trustee body. New trustees are provided with Charity Commission guidance on the role of trustees and follow the FIGS induc�on process which includes mee�ngs with individual trustees, staff and other key contacts.

The FIGS Trustees currently meet every other month to agree the charity’s budget, accounts and fundraising, to approve contracts, and to receive progress reports from working groups, WTI and the school. The working groups primarily focus on: risk assessment, management and mi�ga�on; fundraising; communica�ons; contracts; educa�onal capacity-building; and con�nuing professional development in South Sudan. Trustees set up ad hoc working groups as required, e.g. for recruitment of trustees, contractors and volunteers, and diaspora engagement. Trustees line-manage the work of fundraising employees, keeping in close contact through regular email, review of reports and weekly team mee�ngs.

The trustees are aware of, and follow, the Charity Commission guidance on due diligence, monitoring and verifying end use of charitable funds when working with IGBS and our partners in South Sudan. For example, they receive regular reports from, and are in regular contact with, their agents and partners, WTI, in South Sudan. Internet connec�on with IGBS enables online communica�ons with the senior leadership team of the school, so that FIGS Trustees stay informed of how the school is performing. When the security situa�on allows, trustees visit IGBS in person to carry out addi�onal monitoring and evalua�on work.

objec�ves and in planning our future ac�vi�es, and the trustees are confident that the ac�vi�es of the charity are furthering the charity’s objects for the public benefit. The charity’s public added value and impact con�nues to be regularly 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 numerous development outcomes.

Risk Management

key risks are iden�fied and mi�gated. The trustees are ul�mately responsible for risk management and the effec�veness of the charity’s internal control systems. The following framework is in place to iden�fy and manage risk:

Internal confict in South Sudan: independence struggle and internal conflict. The revitalised peace agreement is fragile and the holding of elec�ons has been deferred by a further two years. Violent conflict erupts from �me to �me, including in parts of Western Equatoria State. The economy has been strained by the war in neighbouring Sudan and the

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subsequent damage to one of two pipelines carrying oil from South Sudan (the country’s main export). Many

South Sudan. We also draw on WTI and reports from the school and monitor carefully the funds channelled through WTI to the school through budget processes and review.

Fundraising challenges: undertaking for FIGS now that the school is full size in terms of subjects and classes taught but does not have

in March 2025) and has developed a clear fundraising strategy with the key aims of increasing the level of regular income and widening the donor base to improve long-term financial security.

Ibba Girls Boarding School (IGBS)

FIGS supports the governance and funding of IGBS, which educates over 300 girls in primary and secondary school in a residential setting. IGBS is a registered community boarding school in South Sudan. It is protected by a Ministerial Order issued by the national government, confirming its status as a community school and confirming that the land on which it exists is protected for the purposes of the school.

• values, open and welcoming to people of all faiths and none, whatever their background or status; to provide high quality education rooted in Christian

girls from the catchment area of the whole of Western

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IGBS has its own Board of Trustees and cons�tu�on (dated June 2014). IGBS trustees are responsible for the strategy, values and resources of the school. The Chair of FIGS trustees is a member of the IGBS Board of Trustees ex officio , and FIGS trustees also have a second rota�ng seat on the IGBS Board. The Board of IGBS Trustees is led by a senior local Zande leader, Archbishop Samuel Peni, and includes several senior African leaders from the Western Equatoria State government, community elders and Solidarity Teacher Training College. The IGBS trustees delegate specific responsibili�es to the local Board of Governors, the Parent Teacher Associa�on and the senior management staff.

FIGS has commissioned Windle Trust Interna�onal (WTI, registered charity number 1092834) to act as its agent and partner in South Sudan. WTI has more than 40 years’ experience of educa�on and development work in eastern Africa, including in Sudan and South Sudan. It has staff in both South Sudan and the UK. It provides technical financial and managerial assistance to the school. WTI provides close support on the ground, helping, with FIGS and IGBS, to construct the opera�onal budget for the year, to provide HR support and to ensure the school meets South Sudan law and regula�ons, and has appropriate policies and procedures for employment, finance, safeguarding and more.

FIGS and WTI work together through a Memorandum of Understanding (MOU), signed in March 2023 and renewed in 2025, which sets out the responsibili�es of each partner. There is also an MOU between WTI, FIGS Trustees, IGBS Trustees and the na�onal Ministry of General Educa�on and Instruc�on, so that the school is managed according to na�onal educa�on policies and within the rubric of the Ministerial Order.

Measures of Achievement and Impact

Achievement and Impact at FIGS in 2024

FIGS is a small organisa�on by personnel though raising a substan�al amount of funds each year to cover the costs of a large, residen�al school in a rural area of South Sudan. Although much of the work is undertaken by trustees, a decision was made in 2024 to employ a full-�me fundraiser, given the size of the fundraising task, and to keep donors informed through regular communica�ons. FIGS has a small but loyal network of regular supporters, which it aims to grow further in 2025.

processes.

In June 2024, FIGS recruited Chris To� as the new Chair of Trustees, taking over from David Lewis who resigned a�er three-and-a-half years leading the team of trustees. Chris is currently Bri�sh Ambassador to the Holy See in Rome. He was Bri�sh Ambassador to South Sudan between 2019 and 2021. The UK government at that �me was the second largest development partner in South Sudan and Chris worked closely with the United Na�ons and other interna�onal partners like UNICEF in support of the fragile peace process. He also worked closely with South Sudan government officials in the design and delivery of the Girls’ Educa�on for South Sudan (GESS) programme, where he first heard about FIGS and IGBS.

In April 2024, FIGS recruited Sarah Harding through open compe��on as the new Honorary Treasurer. She took over the role from Ac�ng Treasurer Hugh Paget, who con�nues as Company Secretary. Sarah is a highly qualified and experienced chartered accountant, who has been Honorary Treasurer for several small chari�es, as well as having worked as an employee in the charity sector. She has also previously worked as an

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and Johannesburg.

In September 2024, FIGS recruited Tedros Getachew as a Senior Fundraiser. Tedros has a background in fundraising and support work for a UK homelessness charity. He was educated in Paris and London, with

fundraising capacity of FIGS.

FIGS also celebrated the 10-year anniversary of IGBS with an online webinar with 50 supporters from around the world (including Australia, France, Germany, Spain, South Sudan, and the UK). Contributors reflected on the early days of establishing IGBS as well as looking forward to the next 10 years.

Achievement and Impact at IGBS in 2024

FIGS regularly monitors the achievements, setbacks and progress at IGBS through a variety of contacts with the school as

IGBS Head Teacher Taban Kenyi resigned in May 2024. The IGBS trustees, with FIGS and WTI technical support, held open recruitment across South Sudan. The Senior Woman Teacher and Deputy Head, Rita Akelo, was selected as the new Head Teacher. Having taught at the school since 2019, she provides

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both a sense of continuity and fresh energy to drive the school ~~ “See:i —) a
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forward.

coming back to South Sudan. It is great to see this trajectory from refugee to Head Teacher.

to over 300 girls in 2024 from mid-primary through to

teaching and in the co-curriculum, which includes debates, sport, music, dance and drama, and mentoring.

and there was a 100% pass rate in results received in 2024 (as in previous years).

the country as a whole. In 2024, there were 17 students who dropped out of IGBS during the academic year. Of these, six were due to sickness, three due to pregnancy and eight because of high transport costs to get to and from school (all from areas furthest from the school). Of the 17, nine

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were primary students and eight were secondary students. These reasons are a reminder of some of the barriers to schooling in South Sudan.

literacy, improving health and hygiene. For example, an outbreak of yellow fever led to the recruitment of IGBS school leavers for a period of community outreach by health NGOs, given their

 Tertiary education and jobs are difficult for school leavers to access, given the paucity of scholarships and the largely subsistence economy, but there are currently five former IGBS students studying midwifery at Maridi Health

at the Catholic University of Wau, came top of her class in

Over 600 people from the ten counties of Western Equatoria State attended the school’s 10[th] anniversary celebration.

children to go to school through their wages.

share the learning more widely.

Financial Review for 2024

Income

Income in 2024 was more than double that of the previous year, reaching £539k (2023: £242k). The most

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The addi�onal income, apart from the legacy men�oned above, was a result of changes to the fundraising approach and strategy that were put in place during 2024 and is a great achievement given the challenging fundraising environment in the UK and overseas.

Expenditure

Expenditure on raising funds fell slightly to just under £44k (2023: £47k). This fall, together with the increase in income meant that fundraising costs fell from 19% of total income to 8%. During the year the decision was made to employ a full-�me fundraiser as a more cost-effec�ve op�on than using contracted fundraisers.

hold on further building work at IGBS while FIGS rebuilds financial reserves to cover opera�ng costs (2023: £14k spent on capital works at IGBS, 2024: £0). There were also significant cost savings due to increased efficiencies and be�er cost control at IGBS achieved under the direc�on of WTI’s staff in South Sudan. Offse�ng these cost savings was the crea�on of a £60k long-term provision for “gratuity pay” liability due to staff at IGBS, under South Sudanese employment law. The en�tlement to so-called gratuity pay reflects the labour law provision in lieu of a na�onal pension scheme. It has accrued over the years 2018 to 2023 and will crystallise when staff members leave IGBS employment. The provision is explained in full in note 10 to the accounts.

Surplus and Reserves

We ended the year with net income of £131k (2023: net expenditure £193k) which meant that overall reserves increased from £59k to £190k.

term ahead, to give security to exis�ng pupils and their parents. As there are 3 school terms in the year we define one term ahead as the next 4 months. In arriving at a target reserves level, considera�on is given to:

On this basis, our target level of unrestricted reserves at 31 December 2024 was £54k. A�er adjus�ng for the expected long-term crystallisa�on of the liability provision (over a 10-year period), our actual unrestricted reserves were £143k. This puts us in a secure financial posi�on for 2025.

balance of £98k that was less than our restricted funds of £101k. To cover the need to use cash from restricted funds for other purposes, approval was obtained from the trustees and certain key providers of restricted funds to use their funding for other purposes in the short term.

To prevent this situa�on reoccurring, procedures have now been put in place to ensure that, as far as possible, all fundraising appeals and funding applica�ons are for unrestricted funds.

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Going Concern

prepared for a period of at least twelve months from the date of approval of the financial statements. These

impact on income and expenditure.

minimum of one term ahead. Our reserves have been below this level for the last two years. Hence, we introduced the package of measures listed above which have successfully started the process of rebuilding

statements.

Goals for FIGS and IGBS in 2025

strengthen its fundraising capacity with new trustees with experience in fundraising. A greater emphasis on regular donors will reduce the burden of fundraising.

programme. Currently the dormitories are overcrowded and a new secondary dormitory is much needed. A teaching resource

"IGBS has encouraged agricultural

room for the teachers in the same building would free up the

There is a need to develop a buildings maintenance programme at IGBS because some buildings are now 10 years old and are showing signs of wear and tear. This is being enacted in 2025.

learning and improvement.

activities that enhance girls’ knowledge of farm activities like rearing goats, planting fruits and other crops. This has helped the community, because girls are able to practice these farming activities in their communities and they are able to teach others the farming skills gained from school—hence, improving the nutrition in the community.”

Hipai, Secondary Student

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There will be a gradual process to increase income from within South Sudan, at a rate which the local

renewed and refreshed their MOU in 2025.

Our Commitment to Our Supporters

The FIGS trustees ensure that our fundraising is guided by our core values and that it complies with legal and

We endeavour for all our fundraising, and any fundraising undertaken on our behalf, to be conducted in a fair, transparent, and compliant manner. In 2025, we have registered with the Fundraising Regulator. We

We periodically ensure that our policies and procedures are reviewed and updated. We really appreciate all

This report was approved by the Trustees on 8[th] September 2025 and signed on their behalf:

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 14 to 22.

The charity's trustees (who are also Directors of Friends of Ibba Girls School, South Sudan, for the purposes

Basis of independent examiner’s statement

accounts presented with those records.

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

Independent examiner's report

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accounts to be reached.

Tosin Adegun, CPFA, ACMA CGMA 8[th] September 2025

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STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 DECEMBER 2024

Note
Income from:
Dona�ons and legacies
3
Other trading ac�vi�es
3
Interest
Other income
Total income
Expenditure on:
Raising funds
4
Charitable ac�vi�es
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconcilia�on of funds
Total funds brought forward
Total funds carried forward
11		 Unrestricted
Funds
£
Restricted
Funds
£
2024 total
£
2023 Total
£
397,847
133,796
531,643
241,389
57
0
57
90
142
0
142
669
7,576
0
7,576
344
405,622
133,796
539,418
242,492
43,846
0
43,846
46,745
322,909
41,502
364,411
388,625
366,755
41,502
408,257
435,370
38,867
92,294
131,161
(192,878)
0
0
0
0
38,867
92,294
131,161
(192,878)
50,419
8,800
59,219
252,097
89,286
101,094
190,380
59,219

All income and expenditure derive from con�nuing ac�vi�es.

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STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2024

Unrestricted Restricted
Note Funds Funds 2024 total 2023 Total
£ £ £ £
Current assets
Debtors and accrued income 8 174,297 15,674 189,971 43,615
Cash & bank accounts 0 98,042 98,042 120,239
174,297 113,716 288,013 163,854
Current liabilities
Creditors: amounts falling due 9 25,011 12,622 37,633 104,635
within 1 year
Net current assets 149,286 101,094 250,380 59,219
Provisions for liabilities 10 60,000 0 60,000 0
Net assets 89,286 101,094 190,380 59,219
The funds of the charity:
Restricted funds 0 101,094 101,094 8,800
Unrestricted funds 89,286 0 89,286 50,419
Total charity funds 11 89,286 101,094 190,380 59,219

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

The notes on pages 17 to 22 form part of these accounts.

Approved by the Trustees on 8[th] September 2025 and signed on their behalf by:

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STATEMENT OF CASHFLOWS 2024

Note
Net cash used in opera�ng ac�vi�es
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Net cash provided by inves�ng ac�vi�es
Net cash provided by fnancing ac�vi�es
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December		 2024 Total
£
2023 Total
£
(22,197)
(116,825)
0
0
0
0
(22,197)
(116,825)
120,239
237,064
98,042
120,239

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1

NOTES TO THE ACCOUNTS FOR THE

YEAR ENDED 31 DECEMBER 2024

2

Incoming resources with related expenditure

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

resources.

relate.

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Volunteer help

The value of any voluntary help received is not included in the accounts, but makes a valuable contribu�on to the opera�on of the charity and we would like to thank all those who kindly give of their �me and exper�se.

Investment income

This is included in the accounts when receivable.

Restricted income funds

terms of an appeal, these condi�ons being legally binding. The aims and uses of each restricted fund are set

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.

Governance and support costs

Support costs have been allocated between governance costs and other support costs. Governance costs include the prepara�on and examina�on of statutory accounts, the costs of trustee mee�ngs and the cost of any legal advice to trustees on governance or cons�tu�onal ma�ers.

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

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.

3 Analysis of incoming resources

Dona�ons and legacies
Dona�ons from individuals
Legacy income
Gi� Aid
Grants and dona�ons from ins�tu�ons
Total
Trading ac�vi�es
Sale of Christmas cards, calendars, CDs and other goods		 2024
£
2023
£
208,522
135,022
160,000
0
41,374
23,693
121,747
82,674
531,643
241,389
57
90

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4 Expenditure on raising funds

4
Expenditure on raising funds
Costs paid to fundraising consultancy company
Employee costs
Other expenses (incl. website hos�ng, postage, so�ware)
Support costs (note 6)
Total
5Expenditure on charitable ac�vi�es
Grants to IGBS for opera�ng costs
Payments to Windle Trust Interna�onal for IGBS opera�ng costs
Management fee paid to Windle Trust Interna�onal
Construc�on of buildings at IGBS
IGBS opera�ng expenses paid direct by FIGS
Consul�ng fees (for work in IGBS)
Provision for gratuity liability (note 10)
Total
6
Support costs
Bank charges, commissions and credit card fees
ICT services and so�ware
Independent examina�on fee
Insurances
Adver�sing
Net loss/(gain) on currency exchange rates
Other general expenses
Total		 2024
£
2023
£
24,378
39,887
10,586
0
1,684
3,279
7,198
3,579
43,846
46,745
2024
£
2023
£
0
25,891
276,739
287,986
27,672
28,222
0
14,239
0
32,002
0
285
60,000
0
364,411
388,625
2024
£
2023
£
2,154
2,248
1,079
574
800
0
1,107
1,076
655
0
(30)
(929)
1,433
610
7,198
3,579

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All governance and support costs are allocated to the ac�vity of fundraising on the basis of �me spent by the employee of FIGS and the retained fundraising company.

No trustee received any remunera�on or reimbursement of expenses to a�end FIGS mee�ngs.

The independent examina�on of the accounts has been carried out for a s�pend of £800 (2023: £0).

7 Employee costs

Wages and salaries
Employer’s contribu�on to pension scheme
Total
8
Debtors and accrued income
Gi� Aid due from HMRC
Legacy income
Big Give income not received by 31 December
Total
9
Creditors: amounts falling due within 1 year
FIGS bank charge card balance
Accruals
Taxa�on and social security
Total		 2024
£
2023
£
10,338
0
248
0
10,586
0
2024
£
2023
£
29,971
14,400
160,000
0
0
29,215
189,971
43,615
2024
£
2023
£
173
0
36,842
404,635
618
0
37,633
104,635

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10 Provision for gratuity liability

Provision at start of year
Recognised in year
Provision at end of year		 2024
2023
£
£
0
0
60,000
0
60,000
0

accordance with the Labour Act 2017 of South Sudan. It is a means by which South Sudan makes provision for employed staff in lieu of pension provision as there is no na�onal scheme. The liability crystallises when staff leave IGBS employment. With current staff reten�on rates, it is es�mated that the liability will crystallise over a period of 10 years and has been discounted to reflect this.

Gratuity pay from 2024 onwards is being paid annually and so no further liability will arise.

liability.

11 Unrestricted and restricted income funds

Balance Incoming Outgoing Transfers Balance
01/01/24 resources resources 31/12/24
Restricted funds £ £ £ £ £
CAF Canada/Aqueduct Founda�on 0 32,422 (32,422) 0 0
– for 2024 IGBS staf costs
CB & HH Taylor 1984 Trust – 0 1,000 0 0 1,000
towards a teaching resource centre
Eleanor Rathbone Charitable Trust - 0 2,000 0 0 2,000
towards a teaching resource centre
Big Give Christmas 2024 campaign 0 98,094 0 0 98,094
– for 2025 IGBS staf costs
Personal dona�on – towards 0 280 (280) 0 0
teacher training costs
Woolhope Trust – Bursaries for 10 8,800 0 (8,800) 0 0
girls for 4 years (2021-2024)
Total restricted funds 8,800 133,796 (41,502) 0 101,094
Unrestricted funds 50,419 405,622 (366,755) 0 89,286
Total funds 59,219 539,418 (408,257) 0 190,380

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12

2024 2023
£ £
Net income/(expenditure) from Statement of Financial Activities 131,161 (192,878)
Increase in debtors (146,356) (6,068)
(Decrease)/increase in creditors (67,002) 82,121
Increase in provisions 60,000 0
Netcashusedinoperatingactivities (22,197) (116,825)

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