OpenCharities

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

2023-12-31-accounts

REGISTERED COMPANY NUMBER: 08073629 CHARITY NUMBER: 1149494

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

WEDU LIMITED

(A COMPANY LIMITED BY GUARANTEE)

WEDU LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS For the Year Ended 31 December 2023

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 2023

Trustees

Mr. M Ferro Ms. A Georgescu Ms. S Maharjan Ms. V Zipoli Ms. K Wilson

Registered Company number

08073629

Registered Charity number

1149494

International House 101 King's Cross Road London WC1X 9LP England

Company secretary and Executive Director

Ms. C Naylor-Trein

Accountants

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 2023

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 2023. 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.

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

The year 2023 was one of impact and learning for Wedu. We continued providing funding along with impact-enhancing services to organisations in Wedu’s network in Asia that lead mission-aligned activities, especially Thailand and Cambodia. Across the year, we joined hands with the wider Wedu network to collectively mobilise over 80,000 people globally to close the gender leadership gap.

Page 2

WEDU LIMITED

TRUSTEE’S REPORT For the Year Ended 31 December 2023

At an individual level, over 1,000 emerging women leaders joined our 4,000 women-stong leadership community. The Wedu network accelerated and nurtured their unique leadership journeys by facilitating over 10,000 hours of one-to-one mentoring and disbursing over $100,000 in education financing, with an increased focus on women leading solutions for the climate crisis. At a collective level, we doubled the number of gender equity allies mobilised: directly engaging over 1,000 allies around our vision as mentors, trainers, advisors and partners; activating a further 1,500 people through 20 public events; generating over 64,000 unique engagements online on the importance of women’s leadership and gender equity, and reaching over 2 million unique users through our social media campaigns. This growth was enabled by the catalytic allyship of our vibrant leadership community, as well as progress made in 2022 in the areas of strategic planning, systems, and programme evaluation and learning.

b. Central operations

In 2023, the Charity continued strengthening the capabilities of its partner organisations by providing funding and technical support in the areas of ecosystem engagement, resource mobilisation, strategy development, and programme design and evaluation.

Building on the strategy consultations initiated in 2022, Wedu Limited facilitated the co-creation of a new Theory of Change and three-year strategy for the Wedu network, charting a course of purposeful action towards closing the gender leadership gap in South and Southeast Asia within our lifetime. This participatory process, which engaged over 300 members of Wedu’s leadership community, generated a renewed focus on the interplay of levers for change at individual, collective, and systemic levels for women leaders at all stages of their leadership journeys and for gender equity allies. As the strategy is operationalised in 2024, the Charity will continue to play an impact-enabler role in the Wedu network.

An outcome of the strategic planning process was the reorientation of the Charity towards a more networked approach to creating impact, which drove stronger ecosystem engagements for Wedu in 2023. Across the year, the Charity joined a dozen gender equity convenings and working groups across five continents to explore strategic collaborations and multi-sector partnerships as avenues for scaling our impact. As a result, new partnerships for learning, programming, and resourcing were established and a robust pipeline of new partners and allies was fostered. Multi-sector partnership cultivation and strategic ecosystem engagements will remain a primary focus for the Charity in 2024.

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 2023

FINANCIAL REVIEW

a. Going concern

As part of the annual budget process, the Trustees have undertaken a thorough review of the year ahead and 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 Charity’s net movement in funds in 2023 (£18,842) improved when compared with its overall financial position in 2022 (£14,958), and was accompanied by an increase in revenues to £84,629 (2022 - £66,302). This year-on-year growth reflects the wider trend of the Charity’s stabilisation in the years following the covid-19 pandemic as well as its continued role as an impact enabler for the wider Wedu network, which has progressively moved resourcing and decision-making to other network members within a localisation strategy.

The Charity held total funds at the year-end of £86,318 of which £6,121 consisted of restricted funds. The free reserves held by the Charity at the balance sheet date of 31 December 2023 are £80,197.

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 2023, Wedu continued with the free operating reserves to reach this minimum threshold.

Page 4

WEDU LIMITED

TRUSTEE’S REPORT For the Year Ended 31 December 2023

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 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 seconded 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.

Wedu’s plans for 2024 are set against a backdrop of global uncertainty: the spreading in the Middle East; growing number of extreme climate events; and unprecedented number of elections that will usher in political shifts, including in the UK and over 40% of Wedu’s priority countries in South and Southeast Asia. The Charity will need to navigate the evolving effects of these uncertainties within the continued economic challenge of rising operating costs and constricted funding pools.

As the Charity enters 2024 with a new strategy, the internal and external risks reflect broader dynamics in the sector. Chiefly, that organisational ambitions will exceed resourcing levels and that funder preferences for direct programming will skew resource allocation and leave critical systems and success factors for the strategy under-supported. To mitigate these risks, Wedu will continue to leverage pro-bono and in-kind contributions to supplement direct funding; prioritise securing and diversifying

Page 5

cross-sector partnerships to adequately and sustainably resource the strategy; and practise prudent financial management to maximise effectiveness.

PLANS FOR FUTURE PERIODS

Fortified with a new strategy and growing base of allies and partners, the Charity will focus on supporting scale-readiness projects across the Wedu network in 2024 whilst deepening our engagements with the wider gender equity ecosystem to foster enduring partnerships. As we continue refining the structure of Wedu Limited towards the network-wide goals of value-aligned growth and localisation, we will also prioritise renewing the organisation’s leadership in 2024 to better reflect the women leaders we serve, and therefore anticipate recruiting some new trustees. These actions will be accompanied by governance-strengthening projects.

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 2023.

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 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 16/02/202406/03/2024

Page 7

WEDU LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

(including income and expenditure account) For the Year Ended 31 December 2023

Note Unrestricted
funds
£
Restricted
funds
£
2023
£
2022
£
Incoming resources
Grant 2 12,109.86 49,637.06 61,746.92 43,502.78
Individual donation 8,464.26 - 8,464.26 5,505.34
Other income 14,417.70 - 14,417.70 17,294.50
Total revenues 34,991.82 49,637.06 84,628.88 66,302.62
Expense
Administrative expenses 3 - 8,086.67 8,086.67 3,118.26
Fundraisingexpenses 328.82 4,350.58 4,679.40 569.64
Charitable activities 4 22,608.50 30,412.21 53,020.71 47,656.68
Total expenses 22,937.32 42,849.46 65,786.78 51,344.58
Net income/(expenditure) 12,054.50 6,787.60 18,842.10 14,958.04
Reconciliation of funds
Total funds brought forward 49,534.12 17,942.22 67,476.34 52,518.30
Total funds carried forward 80,197.53 6,120.91 86,318.44 67,476.34

Page 8

WEDU LIMITED

STATEMENT OF FINANCIAL POSITION For the Year Ended 31 December 2023

Note Unrestricted
funds
£
Restricted
funds
£
2023
£
2022
£
Current assets
Cash and cash equivalents 68,599.03 6,470.91 75,069.94 68,050.21
Receivables from related parties 7 13,334.01 - 13,334.01 1,274.29
Total current assets 81,933.04 6,470.91 88,403.95 69,324.50
Non-current assets
Other non-current assets 8 - 64,762.66 64,762.66 36,391.56
Total non-current assets - 64,762.66 64,762.66 36,391.56
Total assets 81,933.04 71,233.57 153,166.61 105,716.06
Liabilities
Current liabilities
Other current liabilities 9 1,735.51 350.00 2,085.51 1,848.16
Total current liabilities 1,735.51 350.00 2,085.51 1,848.16
Non-current liabilities
Other non-current liabilities 10 - 64,762.66 64,762.66 36,391.56
Total non-current liabilities - 64,762.66 64,762.66 36,391.56
Total liabilities 66,848.17 38,239.72
Net assets 86,318.44 67,476.34
Funds
Unrestricted funds 11 80,197.53 49,534.12
Restricted funds 6,120.91 17,942.22
Total funds 86,318.44 67,476.34

Page 9

WEDU LIMITED

STATEMENT OF FINANCIAL POSITION - continued For the Year Ended 31 December 2023

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

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

……………………………………….. Ms. V Zipoli

Page 10

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

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

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 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 2023

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. GRANTS

2023
£
2022
£
Unrestricted grant - Twilio 12,109.86 -
Restricted subgrant - Wedu (Thailand) Foundation 49,637.06 43,502.78
Total restricted grant 61,746.92 43,502.78

3. ADMINISTRATIVE EXPENSES

2023 2022
£ £
Governance 2,221.23 1,520.77
Legal & accounting 1,061.19 3,688.04
Independent examiners fees 350.00 350.00
Proft/loss on exchange rate 4,454.25 (2,440.55)
Total administrative expenses 8,086.67 3,118.26
CHARITABLE ACTIVITIES
2023 2022
£ £
Directprogramme expenses 21,783.82 16,869.96
Staf salary and related expenses 31,236.89 30,786.72
Total programme expenses 53,020.71 47,656.68

4. CHARITABLE ACTIVITIES

Page 12

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2023

5. TRUSTEES’ REMUNERATION AND BENEFITS

the year ended 31 December 2022.

6. STAFF COSTS

STAFF COSTS
2023
£
2022
£
Wages and salaries 30,428.57 30,000.00
Pension costs 725.66 712.80
Other 82.66 73.92
Total staf costs 31,236.89 30,786.72

No employee earned greater than £60,000 (same as 2022).

The Executive Director (ED) is considered to be the Key Management Person. The total remuneration of the ED during the year was £31,154.23 (2022: £30,712.80) 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

2023 2022
£ £
Receivables from related parties
Total receivables
13,334.01
13,334.01
1,274.29
1,274.29
8. NON-CURRENT ASSET
2023 2022
£ £
Non-current asset 64,762.66 36,391.56
Total non-current asset 64,762.66 36,391.56

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 2023

9. CURRENT LIABILITIES

.
2023 2022
£ £
Accrued expenses 2,085.51 1,848.16
Total current liabilities 2,085.51 1,848.16
**10. ** NON-CURRENT LIABILITIES
2023 2022
£ £
Non-current liabilities
Total non-current liabilities
64,762.66
64,762.66
36,391.56
36,391.56

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

11. MOVEMENT IN FUNDS

Unrestricted funds At 1/1/23
£
Net
movement
in funds
£
At 31/12/23
£
General fund 49,534.12 30,663.41 80,197.53
Restricted funds
Wedu (Thailand) Foundation 17,942.22 (11,821.31) 6,120.91
17,942.22 (11,821.31) 6,120.91
Total funds 67,476.34 18,842.10 86,318.44

Page 14

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

For the Year Ended 31 December 2023

11. MOVEMENT IN FUNDS - continued

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

Incoming Incoming Incoming Incoming Resources Resources Resources Movement
resources expended in funds
Unrestricted funds £ £ £
General fund 53,600.73 (22,937.32) 30,663.41
Restricted funds
Wedu (Thailand) Foundation 49,637.06 (61,458.37) (11,821.31)
49,637.06 (61,458.37) (11,821.31)
Total funds 103,237.79 (84,395.69) 18,842.10
Comparatives for movement in funds
Net
movement
At 01/01/22 in funds At 31/12/22
Unrestricted funds £ £ £
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 15

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2023

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 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

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

Unrestricted funds At 01/01/22
£
Net
movement
in funds
£
At 31/12/23
£
General fund 36,925.93 43,271.60 80,197.53
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 1,025.25 6,120.91
Individual donation 487.36 (487.36) -
15,592.37 (9,471.46) 6,120.91
Total funds 52,518.30 33,800.14 86,318.44

Page 16

WEDU LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For the Year Ended 31 December 2023

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 89,082.56 (45,810.96) 43,271.60
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 93,139.84 (89,929.31) 3,210.53
Individual donation - - -
93,139.84 (99,938.66) (6,798.82)
Total funds 182,222.40 (145,749.62) 36,472.78

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

Page 17