OpenCharities

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

2022-12-31-accounts

REGISTERED COMPANY NUMBER: 08073629 CHARITY NUMBER: 1149494

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

WEDU LIMITED

(A COMPANY LIMITED BY GUARANTEE)

WEDU LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS For the Year Ended 31 December 2022

Page
Reference and administrative details 1
Trustee’s report 2 to 6
Independent examiner’s report 7
Statement of fnancial activities 8
Statement of fnancial position 9 to 10
Notes to the fnancial statements 11 to 17

WEDU LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS For the Year Ended 31 December 2022

Trustees

Mr. M Ferro Ms. A Georgescu Ms. S Maharjan Ms. V Zipoli Ms. K Wilson (appointed 1 December 2022)

Registered Company number

08073629

Registered Charity number

1149494

Registered office

International House 24 Holborn Viaduct London EC1A 2BN

Company secretary and Executive Director

Ms. C Naylor-Trein

Accountants

Affecton 3 Tall Trees Rowden Hill Chippenham Wiltshire SN15 2LN

Independent examiner

Paul Voltzenlogel 9 Queens Court Haywards Heath RH16 1RJ

Page 1

WEDU LIMITED

TRUSTEE’S REPORT For the Year Ended 31 December 2022

The Trustees who are also Directors of the Charity for the purposes of the Companies Act 2006, present their annual report with the independently examined financial statements of Wedu Limited for the financial period for the year ended 31 December 2022. The Annual Report serves the purpose of both a Trustees’ report and Directors’ report under company law. The Trustees confirm that the Annual Report and Financial Statements of the Charity comply with the current statutory requirements, the requirements of the Charity’s governing document and the provisions of the Statement of Recommended Practice (SORP) applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013 is not required.

Wedu Limited (hereafter referred to as “Wedu” or “The Charity”) is a Charity incorporated in England and Wales with the Charity Commission (number 1149494) and incorporated as Wedu Limited in May 2012.

OBJECTIVES AND ACTIVITIES

a. Policies and objectives

The Charity’s vision is a world where half of all leaders are women. Wedu nurtures the leadership development of women changemakers by supporting their unique, lifelong journeys with leadership development programmes, mentorship, opportunities, and funding for post-secondary education.

b. Public benefit

In setting objectives and planning for activities, the Trustees have given due consideration to the advice contained in the Charity Commission’s general guidance on public benefit, including ‘Public benefit: running a charity (PB2)’. The Trustees consider our activities reflect the aims and objectives and that they are designed to provide services that benefit the appropriate section of the public in accordance with our charitable objectives.

ACHIEVEMENTS AND PERFORMANCE

a. Charitable activities

Wedu continues to support organisations in Wedu’s network in Asia, especially Thailand and Cambodia, that lead mission-aligned activities that close the gender leadership gap. In 2022, the Charity provided funding to the network, as well as accompanying impact-enhancing services in the form of capability strengthening and technical support, primarily in the areas of resource mobilisation, programme design and evaluation, and strategy development.

Page 2

WEDU LIMITED

TRUSTEE’S REPORT For the Year Ended 31 December 2022

In 2022, Wedu celebrated its first decade of impact - engaging the global community of women leaders and activating gender equity allies across the world to rise together to close the gender leadership gap. Across the year, 3,750 women were directly impacted by Wedu’s bespoke leadership programmes; 4,200 hours of mentorship were facilitated; and over 500 gender equity allies were mobilised to take actions of solidarity by providing pro-bono services (i.e. mentoring, training and advising) and funding that extended Wedu’s impact. The ten-year anniversary campaign reached a global audience of 446,500 people and engaged over 33,000 people online, increasing public awareness about the importance of bridging the gender leadership gap within our lifetimes.

b. Central operations

In 2022, the Charity continued to strengthen the capabilities of our partner organisations in service of becoming scale-ready. This support consisted of technical advisory services spanning Monitoring, Evaluation, Research and Learning (MERL), participatory and user-centred programme design, and digitally-enabled programme delivery. Additionally, investments were made to upgrade shared systems and software to support more sophisticated ways of collaborating, more robust processes for knowledge management, and more engaging delivery of online activities.

Results of this support rapidly became evident as the Wedu network initiated a scaling up of the Future Income Sharing Agreements (FISA) programme into an evergreen Pioneer Fund which is on track to more than triple the number of women who receive a FISA by 2025. Scaling up this initiative will make it possible for hundreds more women in South and Southeast Asia to accelerate their leadership journeys by achieving their post-secondary education goals on their own terms.

With support from Wedu Limited, new MERL processes were introduced for Wedu’s signature programmes in 2022, including an external evaluation of the Women’s Leadership Academy (WLA) and an action research project on mentorship that engaged feminist consultation methodology. The learnings generated from these MERL projects contribute to scale-readiness and provide a foundation for continuous program improvements and a strategic planning process that is evidence-informed.

Lastly, Wedu Limited played a leading role in the network-wide strategic planning process, facilitating participatory consultations, engaging foresight methods, and mobilising stakeholders to co-create a joint three-year strategy that is expected to be completed by mid-2023.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing objectives and activities.

Page 3

WEDU LIMITED

TRUSTEE’S REPORT For the Year Ended 31 December 2022

FINANCIAL REVIEW

a. Going concern

As part of the annual budget process the Trustees have undertaken a thorough review of the year ahead and also approved a twelve-month cash flow projection. This has given them a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

b. Financial position

The financial position of the charity at the year-end is set out on page 11.

The Charity’s net movement in funds in 2022 (£14,958) improved when compared with its overall financial position in 2021 (-£4,230), and was accompanied by a twofold increase in revenues to £66,302 (2021 - £33,190). These improvements reflect a stabilised financial position post-pandemic.

A financial performance that remains lower than pre-pandemic years is representative of Wedu Limited’s transition into the role of serving as an impact enabler for the wider Wedu network: supporting other organisations in Wedu’s network to secure external funds, thereby reducing their financial dependance on Wedu Limited. This transition towards localising power and decentralising resource mobilisation within Wedu’s network was initiated in 2018 and we therefore expect Wedu Limited’s income and expenses to remain smaller than other network members.

The Charity held total funds at the year-end of £67,476 of which £17,942 consisted of restricted funds. The free reserves held by the Charity at the balance sheet date of 31 December 2022 are £49,534.

c. Reserves policy

As Wedu’s funding is dependent on donations and grants, the Trustees have determined that there is a need to secure the organisation’s viability to provide reliable services and funding over the longer term and weather downturns in income and cash flow challenges. To this end, the Trustees set the level of operating reserves to a minimum of three full months of operating costs. The level of reserves required is adjusted annually during budget setting. In 2022, Wedu replenished free operating reserves to reach this minimum threshold.

Page 4

WEDU LIMITED

TRUSTEE’S REPORT For the Year Ended 31 December 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

Wedu Limited is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 25 April 2012.

The Charity is constituted under a Memorandum of Association dated 25 April 2012 and is a registered charity number 1149494.

b. Method of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

c. Organisational structure

None of the Trustees have any beneficial interest in the company. All the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Directors of the Charity are appointed following proposal and seconding by the Board of Trustees. Board members may also be co-opted during the year. The Trustees of the charity are responsible for the overall strategic direction and control of the charity and receive reports and recommendations from the directors and the operational leadership team. The Trustees delegate day to day management of the charity to Claire Naylor-Trein who is Executive Director and Company Secretary.

d. Principal risks and uncertainties

The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems and procedures are in place to manage these major risks.

The key risks the Charity faces are shared with many others: rising inflation rates in the context of growing geopolitical and economic instability which inflate operating costs while tempering charitable giving. To mitigate this risk, the operational agility Wedu built during the COVID-19 pandemic, combined with the pursuit of predictable and repeatable revenue streams and the addition of a trustee with expertise in strategic partnerships, position Wedu to navigate this challenging economic landscape.

Page 5

WEDU LIMITED

TRUSTEE’S REPORT For the Year Ended 31 December 2022

PLANS FOR FUTURE PERIODS

Within a challenging economic landscape, The Charity will continue to focus on cost-effectiveness and prudent financial management while expanding our capacity for fundraising. We will also focus on operationalising emergent strategic developments, namely the Pioneer Fund and a new three year strategy (2023-2026) that is expected to be completed by mid-2023. Included in this priority is refining our organisational structure and systems in service of preparing for larger scale growth in the years to come.

Approved by order of the Board of Trustees on …………… and signed on its behalf by:

……………………………………….. Ms. V Zipoli

Page 6

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF WEDU LIMITED

Independent examiner's report to the trustees of Wedu Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.

Responsibilities and basis of report

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

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

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Paul Voltzenlogel

Page 7

WEDU LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

(including income and expenditure account) For the Year Ended 31 December 2022

Note Unrestricted
funds
£
Restricted
funds
£
2022
£
2021
£
Incoming resources
Grant 2 - 43,502.78 43,502.78 14,287.46
Individual donation 5,505.34 - 5,505.34 11,509.34
Other income 14,384.12 2,910.38 17,294.50 7,394.12
Total revenues 19,889.46 46,413.16 66,302.62 33,190.92
Expenditure
Administrative expenses 3 - 3,118.26 3,118.26 6,838.44
Fundraising expenses 177.05 392.59 569.64 1,306.25
Charitable activities 4 22,696.59 24,960.09 47,656.68 29,276.63
Total expenditure 22,873.64 28,470.94 51,344.58 37,421.32
Net (expenditure)/income (2,984.18) 17,942.22 14,958.04 (4,230.40)
Reconciliation of funds
Total funds brought forward 36,925.93 15,592.37 52,518.30 56,748.70
Total funds carried forward 49,534.12 17,942.22 67,476.34 52,518.30

The notes form part of these financial statements

Page 8

WEDU LIMITED

STATEMENT OF FINANCIAL POSITION For the Year Ended 31 December 2022

Note UnrestrIcted Restricted
funds
£
2022
£
2021
£
funds
£
Current Assets
Cash and cash equivalents 50,107.99 17,942.22 68,050.21 39,104.56
Receivables from related parties 7 1,274.29 - 1,274.29 14,435.60
Total current assets 51,382.28 17,942.22 69,324.50 53,540.16
Non-current assets
Other non-current assets 8 - 36,391.56 36,391.56 30,982.55
Total non-current assets - 36,391.56 36,391.56 30,982.55
Total assets 51,382.28 54,333.78 105,716.06 84,522.71
Liabilities
Current liabilities
Other current liabilities 9 1,848.16 - 1,848.16 1,021.86
Total current liabilities 1,848.16 - 1,848.16 1,021.86
Non-current liabilities
Other non-current liabilities 10 - 36,391.56 36,391.56 30,982.55
Total non-current liabilities - 36,391.56 36,391.56 30,982.55
Total liabilities 38,239.72 32,004.41
Net Assets 67,476.34 52,518.30
Funds
Unrestricted funds 11 49,534.12 36,925.93
Restricted funds 17,942.22 15,592.37
Total fund 67,476.34 52,518.30

The notes form part of these financial statements

Page 9

WEDU LIMITED

STATEMENT OF FINANCIAL POSITION - continued For the Year Ended 31 December 2022

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

These financial statements were approved by the Board of Trustees and authorised for issue on ………………….. and were signed on its behalf by:

………………………………………..

Ms. V Zipoli

The notes form part of these financial statements

Page 10

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 December 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going concern

The financial statements were prepared on the going concern basis.

Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

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

Fund accounting

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

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

Page 11

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2022

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

Creditors

Creditors 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 are recognised at their settlement amount.

Pension costs

The company participates in the NEST pension scheme. Contributions are charged to the SOFA as incurred.

2. RESTRICTED GRANTS

2022
£
2021
£
Restricted subgrant - Wedu Cambodia Organisation - 1,510.37
Restricted subgrant - Wedu (Thailand) Foundation 43,502.78 12,777.09
Total restricted grant 43,502.78 14,287.46

3. ADMINISTRATIVE EXPENSES

4. 2022
£
2021
£
Governance 1,520.77 3,702.46
Legal & accounting 3,688.04 2,067.92
Independent examiners fees 350.00 -
Proft/loss on exchange rate (2,440.55) 1,068.06
Total administrative expenses 3,118.26 6,838.44
CHARITABLE ACTIVITIES
2022
£
2021
£
Direct programme expenses 16,869.96 6,205.56
Staf salary and related expenses 30,786.72 23,071.07
Total programme expenses 47,656.68 29,276.63

Page 12

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2022

5. TRUSTEES’ REMUNERATION AND BENEFITS

There were no Trustees’ remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

6. STAFF COSTS

STAFF COSTS
2022
£
2021
£
Wages and salaries 30,000.00 22,668.03
Pension costs 712.80 377.19
Other 73.92 25.85
Total staf costs 30,786.72 23,071.07

No employee earned greater than £60,000 (same as 2021).

The Executive Director (ED) is considered to be the Key Management Person. The total remuneration of the ED during the year was £30,712.80 (2021: £23,045.22) including Employer's NIC and Employer’s Pension contributions. For the staff costs, the average monthly headcount was one.

7. RECEIVABLES: AMOUNT FALLING DUE WITHIN ONE YEAR

7. RECEIVABLES: AMOUNT FALLING DUE WITHIN ONE YEAR
8. 2022
£
2021
£
Receivables from related parties 1,274.29 14,435.60
Total receivables 1,274.29 14,435.60
NON-CURRENT ASSET
2022
£
2021
£
Non-current asset 36,391.56 30,982.55
Total non-current asset 36,391.56 30,982.55

The amount above is due from Wedu (Thailand) Foundation. It is the same amount due to Kiva.org as part of the credit line received for the financing for the education programme.

Page 13

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2022

9. CURRENT LIABILITIES

Accrued expenses
Total current liabilities
2022
£
2021
£
1,848.16 1,021.86
1,848.16 1,021.86
**10. ** NON-CURRENT LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT LIABILITIES
2022
£
2021
£
Non-current liabilities 36,391.56 30,982.55
Total non-current liabilities 36,391.56 30,982.55

The amount above is due to Kiva.org as part of the credit line received for the financing for the education programme. It is the same amount due from the Wedu (Thailand) Foundation.

11. MOVEMENT IN FUNDS

Unrestricted funds At 01/01/22
£
Net
movement
in funds
£
At 31/12/22
£
General fund 36,925.93 12,608.19 49,534.12
Restricted funds
Acumen Fund 5,711.00 (5,711.00) -
KingBaudouin Foundation 3,230.00 (3,230.00) -
Wedu Cambodia Organization 1,068.35 (1,068.35) -
Wedu (Thailand) Foundation 5,095.66 12,846.56 17,942.22
Individual donation 487.36 (487.36) -
15,592.37 2,349.85 17,942.22
Total funds 52,518.30 14,958.04 67,476.34

Page 14

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2022

11. MOVEMENT IN FUNDS - continued

Net movement in the funds, included in the above are as follows:

Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 35,481.83 (22,873.64) 12,608.19
Restricted funds
Acumen Fund - (5,711.00) (5,711.00)
King Baudouin Foundation - (3,230.00) (3,230.00)
Wedu Cambodia Organization - (1,068.35) (1,068.35)
Wedu (Thailand) Foundation 43,502.78 (28,470.94) 15,031.84
Individual donation - - -
43,502.78 (38,480.29) 5,022.49
Total funds 78,984.61 (61,353.93) 17,630.68
Comparatives for movement in funds
Unrestricted funds At 01/01/21
£
Net
movement
in funds
£
At 31/12/21
£
General fund 47,807.70 (10,881.77) 36,925.93
Restricted funds
Acumen Fund 5,711.00 - 5,711.00
King Baudouin Foundation 3,230.00 - 3,230.00
Wedu Cambodia Organization - 1,068.35 1,068.35
Wedu (Thailand) Foundation - 5,095.66 5,095.66
Individual donation - 487.36 487.36
8,941.00 6,651 15,592.37
Total funds 56,748.70 (4,230.40) 52,518.30

Page 15

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2022

11. MOVEMENT IN FUNDS - continued

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

Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 18,416.10 (29,297.87) (10,881.77)
Restricted funds
Acumen Fund - - -
King Baudouin Foundation - - -
Wedu Cambodia Organization 1,510.37 (442.02) 1,068.35
Wedu(Thailand)Foundation 12,777.09 (7,681.43) 5,095.66
Individual donation 487.36 - 487.36
14,774.82 (8,123.45) 6,651.37
Total funds 33,190.92 (37,421.32) (4,230.40)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds At 01/01/21
£
Net
movement
in funds
£
At 31/12/22
£
General fund 47,807.70 1,726.42 49,534.12
Restricted funds
Acumen Fund 5,711.00 (5,711.00) -
KingBaudouin Foundation 3,230.00 (3,230.00) -
Wedu Cambodia Organization - - -
Wedu (Thailand) Foundation - 17,942.22 17,942.22
Individual donation - - -
8,941.00 9,001.22 17,942
Total funds 56,748.70 10,727.64 67,476.34

Page 16

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2022

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months net movement in funds, included in the above are as follows:

Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 53,897.93 (52,171.51) 1,726.42
Restricted funds
Acumen Fund - (5,711.00) (5,711.00)
King Baudouin Foundation - (3,230.00) (3,230.00)
Wedu Cambodia Organization 1,510.37 (1,510.37) -
Wedu(Thailand)Foundation 56,279.87 (36,152.37) 20,127.50
Individual donation 487.36 - 487.36
58,277.60 (46,603.74) 11,673.86
Total funds 112,175.53 (98,775.25) 13,400.28

Acumen Fund provides relief support against the negative impact on Wedu of the COVID-19 pandemic and related economic crises. The funds are used to increase the resilience of Wedu to such economic shocks by investing in digitisation of programmes and programme improvements to increase staff productivity.

King Baudouin Foundation supports the Rising Stars and Global Mentorship programmes, funds are used for programme implementation and expansion.

Wedu Cambodia Organization provides a sub-grant for supporting the Advancing Women's Leadership in WASH Cambodia project.

Wedu (Thailand) Foundation provides sub-grants for supporting YSEALI Women's Leadership Academy and leadership development programmes overall.

Page 17