2021-12-31-accounts

Annual Report and Accounts

__________ Windle International

For the year ending 31 December 2021

International Council (Board of Trustees):

Fred Ojiambo - Chair Eleanor E S Horne Nicholas Ecimu Malcom McNeil (until 6[th] July 2022) Sam Bickersteth (from 22[nd] July 2022) Lillian Koma

Chief Executive Officer: Dr. Marangu Njogu

Senior Management Coordination Group:

Andrew Omara (Executive Director-Windle International Uganda) David Masua (Executive Director-Windle Trust International) Phyllis Mureu (Executive Director-Windle International Kenya)

Country Leaders:

Steward Kutiyote: Country Director South Sudan Asim Turkawi: Country Director Sudan Khalif Kobane: Team Leader Somalia

Contact Details :

Address Windle International, CMS House, Watlington Road, OXFORD OX4 6BZ Telephone [phone] Website www.windleinternational.org Email: [e-mail] Twitter: @windleint

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CONTENTS

CONTENTS
	Pages
Report of the International Council	3-9
Report of the Independent Examiner	10
Financial Statements:
Statement of Financial Activities	11
Balance Sheet	11
Notes to the Financial Statements	12-17

Bank: CAFBank, 25 King’s Hill Avenue, King’s Hill, WEST MALLING, Kent, UK

Acronyms

HPCT	The Hugh Pilkington Charitable Trust
IGAD	Intergovernmental Authority on Development
OCMS	The Oxford Centre for Mission Studies
WI	Windle International
WIK	Windle International Kenya
WINL	Windle International Netherlands
WISom	Windle International Somalia
WIU	Windle International Uganda
WIUSA	Windle International USA
WTI	Windle Trust International

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ANNUAL REPORT OF THE WINDLE INTERNATIONAL COUNCIL

Charity Overview

Charity Commission Registration No: 1153544; Date of registration: 27[th] August 2013

Our Vision We believe that:

E ducation Transforms Society

We believe that the people who have been affected by conflict and marginalisation should be the architects of their own future. We focus on and advocate for the long-term investment in education and training for and with individuals and communities, so that they can transform themselves, and their surrounding communities, region and continent. As and when peace is achieved, individuals and communities are equipped to sustain it for the long term. Our Vision

Is of a world where everyone has the opportunity, through education and training, to make the most of their potential and contribute to sustainable development.

Charitable Objects To advance education, in particular the education of refugees, internally displaced people, other people affected by or at risk from conflict and natural disaster and their host populations.

Our Mission To challenge poverty and inequality, to bring about lasting transformation of society, and to promote peace by expanding access to, and improving the quality of, education and training, with an emphasis on refugees, and communities affected by conflict and marginalization.

The international office has two main roles: a) to establish Windle as the leading organisation for delivery of quality education for refugees and communities affected by conflict and marginalization jn Eastern Africa;

b) To provide accurate, timely and efficient services to the membership of Windle and to serve and coordinate global activities such as communication, advocacy, fundraising, common operational standards, and shared services.

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Structure and Governance

Windle International (the Charity) is a Charitable Incorporated Organisation, registered in England as charity number 1153544, governed by a charitable constitution under the terms of which the members of the International Council, who are the Trustees of the Charity, include the Chairs of the operational Windle organisations listed below:

Windle Trust International operating in the UK, Sudan and South Sudan Windle International Kenya operating in Kenya and managing the Somalia programme

Windle International Uganda operating in Uganda

Windle International USA and Windle International Netherlands are support offices whose function is to facilitate fundraising and advocacy in USA and Europe for the work of Windle in Eastern Africa, in close collaboration with the International Office.

Each of the constituent members has its own Board of Trustees and operates autonomously within a framework of common values, history and strategic focus. Windle International provides the coordination structure to realise the commitment made by all members of the Windle family to work closely together in setting their strategies, and collaborating on key area such as a common high-level policy framework of standards, donor relations, advocacy, fundraising, regional programming, research and sharing of skills and experience.

Under the constitution of Windle International the Trustees may appoint additional trustees to the Board of Trustees.

Eleanor Horne, who is the Chair of The Hugh Pilkington Charitable Trust, which has provided substantial financial support to Windle’s work for many years, serves as a member of the International Council. Eleanor Horne is also a Trustee of Windle Trust International one of the constituent members of Windle International. Lillian Koma was appointed as a member of the International Council in September 2020.

These financial statements relate to the activities of the Windle International Council and the International Secretariat and, in line with UK Charity law, have been examined by a qualified Independent Examiner, Holy Brook Associates.

Public Benefit

The Trustees have regard to the Charity Commission's guidance on public benefit. The Trustees believe that the activities of the Charity address the underlying causes of poverty, fall within the aims of the Charity, and that the member charities of Windle International deliver programmes widely accessible to potential beneficiaries which fall within the scope of the Charity's objects.

The public benefit relates mainly to the promotion of educational access for some of the world’s most disadvantaged communities. The education and training in turn help to lay the foundation for long term peace in Africa.

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Details of the activities of member organisations, their impact and their performance are reflected in the accounts of those organisations. The impact of the Charity is primarily achieved not by implementation of programmes but by supporting operational Windles to implement programmes addressing the objects of the Charity.

Context

The Windle programme activities which the Charity supports cover a region which continues to experience conflict and displacement of individuals and communities for a range of reasons including poor government, corruption, political rivalry and greed, environmental pressures and ethnic tensions. These deep-seated challenges will not be resolved quickly but there have been some positive signs in the past 2 years.

The Government of South Sudan has extended the planned implementation period for the peace agreement because elements of the peace agreement have yet to be implemented effectively. The country is still struggling to build a durable peace. We expect that many South Sudanese refugees will be cautious about returning immediately to South Sudan in the light of the failure of past peace agreements. For this reason, Windle operational members expect to continue to manage and deliver education to large numbers of South Sudanese refugees in Kenya and Uganda, and displaced South Sudanese in Sudan, while also working with the government of South Sudan and other partners to build the education sector inside South Sudan.

In Somalia extremist groups and clan rivalry continue to hamper a robust peace and an economic recovery. Windle has followed home some of the Somali refugees whom Windle has been serving in Kenya for many years by setting up offices in Federal Republic Somalia in 2019, Somaliland in 2020 and in Puntland State of Somalia in 2021. Windle International has established a scholarship programme

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with a total of 175 students in 20 universities in the three locations. This is the DAFI (Albert Einstein German Academic Refugee Initiative) scholarship funded through UNHCR.

The governments of Kenya and Uganda have been seeking ways to reduce the number of refugees in their countries. This development provides challenges to Windle but also provides an opportunity for Windle to support voluntary return, through Windle’s regional presence, particularly in Somalia and South Sudan.

The Kenya 2021 Refugee Act has strengthened the protection and management of the refugees in Kenya. The Act gives new hope to refugees in Kenya that they can access livelihoods and social integration. The Act came into effect in March 2022.

In the light of the challenges presented by the COVID-19 pandemic investment in education and training is more important than ever in order to lay the foundations for lasting peace and stability. The virus has disrupted education across the world but Windle is working energetically with IGAD, governments, communities and other partners and institutions to enable quality education to continue and expand. The greater use of educational technology to support the quality of education and training is a key focus for Windle. Windle International is also working with WI-USA to mobilise support for EdTech from USA.

The constituent members of Windle International pursue a shared strategy in responding to this situation with a focus on education and training and on the geographic region of Eastern Africa. This investment is crucial to the prospects for lasting peace and stability across Eastern Africa. It is the policy of Windle to establish a robust long-term presence in each country where it operates.

Management

The Charity operates primarily from an office in CMS House in Oxford but since the impact of COVID-19 staff have worked mainly from home. The Chief Executive Officer of Windle International is based in Kenya and is supported by the Senior Management Coordination Group comprising the executive directors of the operational members of the Windle family. The senior team meets regularly to take forward activities which are the responsibility of the Charity or which require coordination and collaboration across Windle.

The Chief Executive Officer reports to the International Council both directly and through the Chair of the Council. The Chief Executive Officer also manages the relationship with the Hugh Pilkington Charitable Trust.

The Trustees record their deep regret at the death of James Aryam in June 2021 from COVID. James was the Executive Director of Windle International Uganda and has been a remarkable servant of Windle and refugees over many years.

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Risk Management

The Trustees undertake a review of risk at least annually and take steps to mitigate risk while recognising that operating in parts of Africa affected by conflict involves exposure to a certain degree of risk for the Charity and its staff. Risks are identified and measured using a standard matrix and responsibility for monitoring each area of risk is allocated to a particular staff member. A key role of the International Office is to support the operating Trusts in managing risk.

Activities and Achievements

The COVID-19 pandemic has greatly affected the work of Windle International’s operational members in a variety of ways in 2020 and 2021. Education provision has been disrupted and Windle has worked with partners to provide education in a secure manner. One positive outcome of these challenges has been an increased emphasis on the use of information technology in education, an area where Windle has already considerable experience. This is major focus in future plans.

Building on a review of the global strategy in early 2019 and in spite of the severe restriction on travel and face to face meetings caused by the pandemic, the main achievements of the Charity in the period covered by this report have been:

• a) Promotion of effective collaboration across Windle.

• b) Support of the Windle programmes through fundraising, technical support, sharing of skills and experience, and coordination of joint activity.

• c) Coordination of funding support from various donors to the operational Windles. In particular the coordination of support from the Hugh Pilkington Charitable Trust (HPCT) which included a commitment by HPCT to fund by grant and loan the acquisition of office premises and operational facilities in South Sudan.

• d) Participation in the Big Give Christmas Challenge for December 2021 raising over £90,000 for Windle programmes and support of core costs.

• e) Extension of the common framework of policies.

• f) Supporting the implementation of enhanced Safeguarding policies, procedures and staff training across Windle.

• g) Presentation of Windle’s work in international conferences and forums, and contribution to international policy development on education.

• h) Supporting the engagement of Windle with alumni of Windle programmes

• i) Development of Windle’s presence in Somalia in partnership with Windle International Kenya.

• j) Establishment of a working relationship with Inter-Governmental Authority on Development (IGAD) for joint fundraising and development cooperation in the countries that Windle operates.

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The Charity sets operational targets by the development of annual work plans and budgets and monitors performance against these targets to ensure that resources are applied effectively to achieving the Windle International objectives.

Financial Review

In 2021 the Charity incurred a deficit on general funds of £74,285 (2020 £15,197). The core donor supporting WI, the Hugh Pilkington Charitable Trust, made an exceptional advance of £80,000 which is shown in the accounts as a transfer to reserves. The consequence of this advance is that further HPCT grant support to the whole of the Windle network will be reduced by £10,000 per year for the next eight years compared with what it otherwise would have been. The net effect is an unrestricted reserve fund at the end of 2021 of £36,049.

The Charity holds a modest level of reserves of £36,049 as shown in the Balance Sheet which is lower than the target of £50,000 set in previous Trustees Reports. The Trustees of the Charity are aiming to increase the level of reserves to £60,000 over the next two years to provide a greater level of working capital for the Charity. This is in line with Charity Commission recommendations.

Future Plans

The Trustees are undertaking a major review of staffing and structure in 2022 and the outcome of this review will provide a framework for future plans.

The operational capacity to manage the growing Windle programme in Somalia is provided by Windle International Kenya and the team leader, Khalif Kobane, will continue to develop the profile and activity of Windle in Somalia. Further funds are being sought to expand Windle’s work in Somalia, and Windle is developing very positive relationships with government and with potential operating partners. Windle International has facilitated WISOM discussions with CARE International Somalia, Adventist Development and Relief Agency International ( ADRA) Somalia to collaborate in joint fundraising and implementation of programmes. This will strengthen Windle’s presence in Somalia.

The Trustees completed the process of registering in Rwanda in 2019 and it is planned to start a modest level of activities in Rwanda in 2023. The operations in Rwanda will be implemented under the management of the Windle offices in Kenya and Uganda.

Windle International will continue to look for opportunities to strengthen Windle’s regional presence across Eastern Africa. As in the above cases the initial management role in new countries will be undertaken by the operational Windle International members until such time as the new offices are ready to operate autonomously with their own trustee boards.

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The Trustees will continue to support the development of Windle International USA and Windle International Netherlands as fundraising initiatives. The US and Netherlands Boards meet quarterly to pursue fundraising opportunities.

Strategically Windle International expects to retain its very strong focus on the provision of education and training supported by research to assess needs and to monitor and evaluate impact. Windle will also advocate for investment in quality education and training, and seek to contribute to international forums in these areas. Windle is committed to innovation and improvement and will continue to innovate in education technology and the provision of teacher training amongst other areas.

Partners

Windle International is very grateful to the trustees of the Hugh Pilkington Charitable Trust for their continued support of Windle and to the following operational and funding partners with whom Windle International and its Members have worked in 2021, as well as to the alumni and other individual supporters:

US Bureau for Population, Refugees and Migration (PRM) UKAID: Department for International Development The European Union The Government of Canada (Global Affairs Canada) The UN High Commission for Refugees (UNHCR) The UN Children’s Fund (UNICEF) The Hugh Pilkington Charitable Trust World University Service of Canada The Open Society Foundation The MasterCard Foundation The Philanthropic Initiative (Sisters of St Joseph of Peace) The British Council Commonwealth Scholarships Programme/Association of Commonwealth Universities The Waterloo Foundation The Gordon Memorial College Trust Fund Borderless Higher Education Programme: York University, University of British Columbia, Kenyatta University, Moi University and others HU University, Utrecht DD Puri Foundation The Vodafone Foundation DAFI/Government of Germany Goodenough College

Most of this financial support is received directly by operational Windle International members rather than through the Windle International Secretariat.

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Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and regulations governing charities registered in England, and to observe and apply the principles and methods of the Charities Statement of Recommended Practice (SORP).

The Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice. In preparing these accounts, the Trustees are required to:

• ~ select suitable accounting policies and then apply them consistently;

• ~ make judgments and estimates that are reasonable and prudent;

~ prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 15th October 2022 and signed on their behalf by:

Fred Ojiambo

Dr. Fred Ojiambo Chairman

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Independent Examiner’s report to the Trustees of Windle International

I report on the accounts of the Charity for the year ended 31[st] December 2021, which are set out on pages 12 to 18.

Respective Responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Chartered Institute of Management Accounts. It is my responsibility to:

• examine the accounts under section 145 of the Charities Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. 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 matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect,:

• (a) • the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I 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.

Signed: Rachel Eden Date: 27[th] October 2022

Rachel Eden ACMA Holy Brook Associates Curious Lounge, 1[st] Floor, Pinnacle Building Tudor Road, READING RG1 1NH

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WINDLE INTERNATIONAL

Statement of Financial Activities: 1st January to 31st December 2021

Incoming resources Voluntary Income - Grants and Donations 2 Resources expended Cost of generating funds 3 Charitable Activities: Education 4 Grants Other Programme Costs Governance costs 5 Net incoming/(outgoing) resources for year Balances brought forward 1st January 2020 Balances carried forward 31 December 2021 Balance Sheet at 31st December 2021 Fixed Assets Current Assets Debtors 6 Intercompany Accounts Prepayments Other Debtors Bank accounts Total Assets Current Liabilities 7 Intercompany Accounts Others Total Current Liabilities Net Current Assets Funded By: Fund Balances	2020 Unrestricted Restricted Total Total £ £ £ £ 601,980 258,946 860,926 950,806
	43,441 1,328 44,769 23,986 96,793 68,293 165,086 173,349 280,000 130,000 410,000 600,080 175,176 175,176 162,480 855 855 4,279
	596,264 199,621 795,886 964,175
	5,715 59,325 65,041 (13,369) 30,334 4,414 34,748 48,117
	36,049 63,739 99,788 34,748
	Unrestricted Restricted Total 2020 Funds Funds £ £ £ £ 3,466 3,466 -
	42,978 42,978 57,978 3,219 3,219 - 2,460 2,460 7,586
	52,123 - 52,123 65,565 19,412 63,739 83,151 7,198
	71,535 63,739 135,275 72,763
	4,474 4,474 8,496 31,012 31,012 29,519
	35,486 - 35,486 38,015
	36,049 63,739 99,788 34,748
	36,049 63,739 99,788 34,748

Approved by the Board of Trustees of Windle International on 15th October 2022 and signed on their behalf by:

Fred Ojiambo

Fred Ojiambo Chair -

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Year Ended 31st December 2021 Notes to the Accounts

ACCOUNTING POLICIES

Basis of the Accounts

The Accounts are prepared in accordance with the Accounting and Reporting by Charities Statement of Recommended Practice applicable to the UK and Republic of Ireland (FRS102) effective 1 January 2015. – Charities SORP FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

Going Concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Donations of Gifts, Services and Facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Fund Accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for charitable purposes.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

• Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose

• Expenditure on charitable activities includes the costs of delivering projects undertaken to further the purposes of the charity and their associated support costs

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• Other Programme Costs: these costs relate to the staff and operational costs through which Windle International provides support and services to the operational member Windle charities. There is no apportionment of such costs to charitable activity as this is not considered useful for a clear understanding of the activities of the charity.

Tangible Fixed Assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

• Fixtures and Fittings 5-10 years

• Computer Equipment 3 years

• Motor Vehicles 4 years

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension Contributions

In the UK the charity contributes to a defined contribution scheme (NEST) at the rate of 5% with employees contributing 3%. For employees based outside the UK the charity negotiates and agreed contribution to pension provision in each case in the light of local circumstances and legislation.

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WINDLE INTERNATIONAL

Year Ended 31st December 2021

Notes to the Accounts

1. Restricted Funds

Fund HPCT Grant for UK Scholarships HPCT Grant Windle Uganda MystArt OCMS PhD Programme Big Give 2020 Big Give 2021 WI Somalia COVID Project WIU COVID Project Somalia Secondary General Donations Total 2. Voluntary Income – Grants and Donations HPCT Core Grant 2.1 HPCT Additional Grant 2.2 HPCT Secretariat Grant UNHCR Didymus General Donations Member Contributions HPCT Juba Land Project WTI World Traders Big Give 2019 Big Give 2020 Big Give 2020 Somalia Big Give 2021 OCMS Scholarships MystArt WIU COVID Project WIU Teachers' Houses WTK-Kakuma Sponsors	Opening Bal Income Expenses Y/end - 120,000 120,000 - - 10,000 10,000 - 1,900 1,900 1,000 2,268 3,268 - 0 950 56,868 51,541 6,277 - 60,410 60,410 1,984 1,984 0 480 480 - 5,000 5,000 - 2,500 2,500 -
	£ 4,414 258,946 194,293 69,067
	Unrestricted Restricted Total 2020 £ £ £ £ 280,000 120,000 400,000 400,000 71,200 10,000 81,200 71,200 80,000 80,000 25,209 - 25,209 - - 5,000 5,000 - 30,570 2,500 33,070 15,990 115,000 115,000 142,837 - - 200,000 - - 700 - - 92,255 56,868 56,868 11,150 - 1,984 60,410 60,410 - 2,268 2,268 3,002 1,900 - 2,000 - 192 - 9,497 601,980 258,946 859,026 950,806

2.1 This was a grant paid by the Hugh Pilkington Charitable Trust to Windle International to support the work of the operational Windle Trusts.

2.2 Contribution towards administration and the Chief Executive Officer costs.

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3. Cost of Generating Funds Allocation of Staff Costs Other Fundraising Costs 4. Charitable Activities Education: WIK Scholarships Kakuma Scholarship Programme Somalia Project Windle Regional Scholarships Big Give 2019 Scholarships Big Give COVID Response Big Give 2020 Scholarships OCMS Scholarship WTI Scholarships Total on Education Programmes Grants for Education Activities: Windle Trust Kenya Recurrent Windle Trust International Recurrent Windle Trust International Capital Windle Trust International UK Scholarships Windle Trust Uganda Recurrent Other Programme Costs: Staff Costs Staff Travel and Training Communication Costs Alumni Activities North America Activities Europe Activities Professional fees Office Expenses 5. Governance Audit Legal Services Total Expenses	Unrestricted Restricted Total 2020 £ £ £ £ 38,851 38,851 8,395 4,590 1,328 5,918 6,400
	£ 43,441 1,328 44,769 14,795
	Unrestricted Restricted Total 2020 £ £ £ £ - 1,502 - 6,975 96,793 5,000 101,793 64,841 - 9,980 - 82,555 4,000 4,000 3,520 53,525 53,525 - 3,268 3,268 3,977 2,500 2,500 -
	£ 96,793 68,293 165,086 173,349
	60,000 - 60,000 60,080 160,000 - 160,000 160,000 - - 200,000 120,000 120,000 120,000 60,000 10,000 70,000 60,000
	£ 280,000 130,000 410,000 600,080
	134,241 134,241 141,546 139 139 3,778 7,316 7,316 7,355 10,000 10,000 - 133 133 - 1,731 1,731 10,921 10,921 - 10,695 10,695 9,801
	£ 175,176 - 175,176 162,480
	400 400 360 455 455 3,919
	£ 855 - 855 4,279
	£ 596,264 199,621 795,886 954,984

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6. Debtors Prepayments subscriptions & rent paid in advance General debtors Intercompany balances	2021 2020 3,219 2,460 7,586 42,978 57,979
	£ 48,658 65,565

The Intercompany debtor balances are the year end balances due to the charity by Windle International members

7. Creditors Salaries & pensions Intercompany balances Other Creditors	2021 2020 12,504 0 4,474 8,496 18,508 29,519
	£ 35,486 38,015

8. Grant Support from the Hugh Pilkington Charitable Trust (HPCT)

This grant of £80,000 was made by the Hugh Pilkington Charitable Trust to support the operations of Windle International in 2021. It is an exceptional grant in addition to the regular annual support grants is presented in these statements as an addition to the general funds rather than under Income in the Statement of Financial Activities. The trustees of Windle International have agreed to raise additional support of £10,000 per year to supplement the regular annual grants of HPCT for eight years to offset the effect of the receipt of this exceptional grant for 2021.

9. Key Management & Trustees

Key Management remuneration was £72,000 (2020 £72,000). Remuneration of all staff is reviewed annually by the Board of Trustees. The Executive Directors of the operational Windle charities, Windle International Kenya, Windle International Uganda and Windle Trust International, with the CEO of Windle International play a key role in the management of Windle International and the promotion of collaboration between the Windle charities. No trustee received any remuneration in the period (2020 none). No expenses were paid for Trustees in the period (2020 - None).

10. Related Party Transactions

There are no related party transactions to disclose for 2021 (2020 – nil). One of the trustees, Eleanor Horne, is chair of the Hugh Pilkington Charitable Trust and a trustee of Windle Trust International which receives grants from Windle International. Three trustees of Windle International, Dr Fred Ojiambo, Nicholas Ecimu and Malcolm McNeil were chairs of the Boards of Trustees of Windle International Kenya, Windle International Uganda and Windle Trust International all of which charities receive funding from Windle International and contribute to the income of Windle International. It is recognised that there is potential for conflicts of interest to arise and these are managed with care in line with Windle International policies.

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11. Employees and Volunteers

The Secretariat of Windle International employed the equivalent of 4 full time staff members during the year 2021 (2020: 3.25). In addition Windle International was supported by the Senior Management Team of the 3 Executive Directors of the member organisations of Windle International whose remuneration is paid by those entities. The secretariat was also supported by 2 part time volunteers (2020: 2).

12. Staff Remuneration Summary

Total staff costs in 2021 amounted to £168,222, comprising:

Reflected Under: Fundraising Activity Charitable Activity: Somalia Project Programme Costs Total Staff Remuneration UK Payroll: Gross Pay Employers National Insurance Employers Pension Contribution Other Staff Costs Kenya Payroll: Gross Pay Pension Somalia Payroll: Gross Pay Total Employment Remuneration	2021 2020 £ £ 33,981 8,395 0 42,847 134,241 141,546 168,222 192,788 85,250 69,313 8,414 6,538 2,558 2,090 0 0 50,400 50,400 21,600 21,600 0 42,847 168,222 192,788

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