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← Windle International

2023-12-31-accounts

Annual Report and Accounts

(For Windle International Council)

__________

Windle International

For the year ending 31 December 2023

==> picture [424 x 160] intentionally omitted <==

International Council (Board of Trustees) Fred Ojiambo - Chair Eleanor E S Horne (up to October 2023) Martha Hewison (from 6[th] February 2023) Mukhtar Ahmed Mohamed (from 20[th] June 2023) Richard Caesar Obonyo (from 22[nd] October 2022) Robin Shawyer (from 3[rd] February 2023) Rosemary Constance Silvester Horne (from 21[st] June 2023) Thor Kristian Hanisch (from 21[st] June 2023)

Chief Executive Officer: Dr Marangu Njogu

Senior Management Coordination Group Andrew Omara (Executive Director-Windle International Uganda) Phyllis Mureu (Executive Director-Windle International Kenya) Khalif Kobane Country Director Somalia

Contact Details Address Windle International, CMS House, Watlington Road, OXFORD OX4 6BZ Telephone +44 (0) 7393 624688 Website www.windleinternational.org Email: info@windleinternational.org, Twitter: @windleint Bank: CAFBank, 25 King’s Hill Avenue, King’s Hill, WEST MALLING, Kent, UK

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Table of Contents

1 Report of the International Council .................................................................... 3 Report of the International Council .................................................................... 3
1.1 Charity Overview .......................................................................................................... 3
1.2 Structure and Governance ......................................................................................... 3
1.3 Public Benefit ............................................................................................................... 4
1.4 Context ........................................................................................................................... 4
1.5 Management.................................................................................................................. 5
1.6 Risk Management ........................................................................................................ 5
1.7 Activities and Achievements ..................................................................................... 5
1.8 Financial Review .......................................................................................................... 6
1.9 Future Plans .................................................................................................................. 6
1.10 Partners ......................................................................................................................... 7
1.11 Statement of Trustees' Responsibilities ................................................................. 7
2 Independent Examiner’s Report…………………………….…………………9
3 Financial Statements…………….………………………………………………10
4 Notes to the Accounts & Accounting Policies………………………………11

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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

1 Report of the International Council

1.1 Charity Overview

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

Our Belief We believe that:

A world where everyone has the opportunity, through education Our Vision 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, communities affected by conflict and marginalization.

i) to establish Windle as the leading organisation for delivery of Roles of International quality education for refugees and communities affected by Office conflict and marginalisation;

ii) 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.

1.2 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

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which the members of the International Council, who are the Trustees of the Charity, include the Chairs of the operational Windle organisations listed below with an asterisk:

Each of the constituent members of Windle International 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 working closely together in setting their strategies and collaborating on key areas 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.

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

1.3 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.

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.

1.4 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, greed and 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.

Efforts by the Government of South Sudan and external parties to promote stability in South Sudan have yet to result in any significant return of South Sudanese refugees from Kenya and Uganda to their home country.

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

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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 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.

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.

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.

1.5 Management

The Charity registered office is CMS House in Oxford. 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 in Kenya and Uganda, and the country director in Somalia. 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.

1.6 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.

1.7 Activities and Achievements

The main achievements of the Charity in the period covered by this report have been:

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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.

1.8 Financial Review

In 2023 the Charity broke-even at a minor surplus on general funds of £471 (2022 surplus £9,256). The net effect is an unrestricted reserve fund at the end of 2023 of £46,906 (2022 £46,435).

The Charity holds a modest level of reserves of £46,906 as shown in the Balance Sheet which is marginally lower than the target of £50,000 reflected 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.

1.9 Future Plans

The Trustees undertook a major review of staffing and structure in 2022 and the outcome of this review has been a streamlining of core staffing levels with greater reliance on volunteers and on staff at the field level.

The operational capacity to manage the growing Windle programme in Somalia is provided by Windle International Kenya and the Somali programmes country director, will continue to develop the profile and activity of Windle in Somalia. Further fundraising efforts are being actioned to expand Windle’s work in Somalia.

Windle continues to develop positive relationships with government and various stakeholders, such as CARE International Somalia, Adventist Development and Relief Agency International ( ADRA) Somalia and Save the children Somalia to collaborate in joint fundraising and implementation of programmes. This will strengthen Windle’s humanitarian footprint in Somalia.

Windle International will continue to look for opportunities to strengthen its regional presence across Eastern Africa. As in the above cases the management role in new countries will be undertaken by the in country operational Windle International members.

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The Trustees will continue to support the development of Windle International USA and Windle International Netherlands as fundraising and advocacy 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.

1.10 Partners

Windle International and its member are 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 Members have collaborated with in 2023, as well as to the alumni and other individual supporters:

The financial support for programmes is received directly by operational Windle International members rather than through the Windle International Secretariat.

1.11 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:

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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 31st December 2023, which are set out on pages 11 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.

• 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: 16 October 2024

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

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WINDLE INTERNATIONAL Statement of Flnancial Activities: 1st January to 31st December 2023 Unrestricted Restricted Total 2022 Total Incomln8 re50ur¢es 799.020 Voluntary Income- Grants and Donations 264,649 91,443 356,092 Resource5 expended Cost of generating funds Charltable Actlvities.. Education Grants Other Programme Costs Governance costs Total Expenditure 1,179 45.439 17,705 45,439 127,6DO 113,117 6,935 46,618 310.796 15,973 168.092 504,500 123,909 800 813.274 16,526 127,600 113,117 6,935 264,178 Net In¢omlnglloutgolngl resource5 for yèar Balances brought forward 1st January 2023 Balance5 ¢arrled forward 31 December 20Z3 471 46,435 46,906 44.825 45,296 39,100 85,535 83.925 130,831 114,2541 9,789 5.535 Balance Sheet at 31st December 2023 Unre5trlcted Re5trlcted Total Funds Fundg Funds 2022 Funds 3,466 3,466 3,466 Flxed Assets Current Assets Debtors Intercompany Accounts Prepayment5 other Debtors 42,979 3,699 45,485 95,629 502 96,131 42,979 3,699 67,535 22,050 22,050 117,679 63,185 63,687 85,235 181,366 42,979 1,301 17,330 65.076 91,257 156,333 Bank accounts Total Assets Current Liabilitles Intercompany A¢count5 other Creditors Totsl Current Llabllltles 3,474 47,061 50,535 4,474 66,324 70,798 3,474 45,751 49,225 1.310 1,310 Net Cuffent Assets 46.906 83,925 130.831 ,535 Funded By.. Fund Balance5 83,925 130.831 85,535 46,906 Approved by the Board of Trustees of Windle Internatlon31 on g October 2024 and signed on their behalf by.. Chair Fre 11am Page 10 of 17

Year Ended 31st December 2023

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.

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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 cost.

• 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

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.

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Pension Contributions

In the UK the charity contributes to a defined contribution scheme (NEST) at the rate of 8% with employees contributing 5%. 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 2023 Notes to the Accounts

1 Restricted Funds

Fund
AFRIPADS Project Uganda
MystArt Programme
OCMS PhD Programme
Education for Conflict and Climate
Emergencies East Africa project
Secondary School Scholarships
Environmental Clubs Green Tech & initiatives Kenya
WIU COVID Project
Masters Program
Total Restricted Fund Balance
2 Voluntary Income – Grants and Donations
HPCT Core Grant
Environmental Clubs Green Tech & initiatives Kenya
General Donations
Member Contributions
HPCT Juba Construction Project
Big Give 2021
Big Give 2022
Education for Conflict and Climate
Emergencies East Africa project
OCMS Scholarships
AFRIPADS Project
Masters Program
Secondary School Scholarships
Total Grants & Donations		 Opening Bal
Income
Expenses
Closing
Bal.2023
-
1,500
1,500
-
900
-
-
900
1,148
1,100
2,222
26
-
67,126
18,000
49,126
-
4,617
4,617
-
-
17,100
17,100
-
-
-
37,052
-
2,000
35,052
39,100
91,443
45,439
85,104
Unrestricted
Restricted
Total
2022
£
£
£
£
190,000
190,000
284,500
1,890
17,100
18,990
-
4,759
4,759
79,938
48,000
48,000
70,000
-
100,000
-
37,175
-
59,904
18,000
67,126
85,126
-
1,100
1,100
8,451
1,500
1,500
2,000
2,000
2,000
37,052
4,617
4,617
-
264,649
91,443
356,092
679,020

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3 Cost of Generating Funds
Allocation of Staff Costs
Other Fundraising Costs
4 Expenditure on Charitable Activities
Education:
AFRIPADS project
Environmental Clubs Green Tech & initiatives Kenya
Big Give Trust COVID Response
Big Give Trust2021 Scholarships
Big Give Trust2022 Scholarships
Education for Conflict and Climate
Emergencies East Africa project
OCMS Scholarship Programme
Masters Program
Secondary School Scholarships
Total on Education Programmes
Grants for Education Activities:
Windle International Kenya Recurrent
Windle Trust International Recurrent
Windle Trust International Construction project
Windle Trust International UK Scholarships
Windle International Uganda Recurrent
Other Programme Costs:
Staff Costs
Staff Travel and Training
Communication Costs
Alumni Activities
Professional fees
Office Expenses
5 Governance
Audit
Board Activities
Legal Services
Total Expenditure		 Unrestricted
Restricted
Total
2022
£
£
£
£
-
-
-
14,132
16,526
1,179
17,705
1,841
16,526
1,179
17,705
15,973
Unrestricted
Restricted
Total
2022
£
£
£
£
1,500
1,500
2,000
17,100
17,100
-
-
-
500
-
-
97,585
-
59,904
18,000
18,000
-
2,222
2,222
8,103
2,000
2,000
-
4,617
4,617
-
-
45,439
45,439
168,092
86,200
-
86,200
64,500
-
-
160,000
-
100,000
-
120,000
41,400
41,400
60,000
127,600
-
127,600
504,500
89,266
89,266
93,323
-
1,825
1,641
1,641
4,415
-
-
420
12,559
12,559
10,195
9,651
9,651
12,124
113,117
-
113,117
122,302
756
756
800
1,379
1,379
1,607
4,800
4,800
-
6,935
-
6,935
2,407
264,178
46,618
310,796
813,274

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6 Debtors
Prepayments
General debtors
Intercompany balances		 2023
2022
3,699
1301
67,535
17,330
42,979
42,979
114,213
61,610

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		 2023
2022
179
7,613
3,474
4,474
46,882
58,711
50,535
70,798

Key Management & Trustees

Key Management remuneration was £57,600 (2022 £46,005). Remuneration of all staff is reviewed annually by the Board of Trustees. There were no employees paid more than £60,000. The Executive Directors of the operational Windle charities, Windle International Kenya, and Windle International Uganda with the CEO of Windle International play a key role in the management and the promotion of collaboration between the Windle charities. No trustee received any remuneration in the period (2022 none). No expenses were paid for Trustees in the period (2022 - nil).

Related Party Transactions

There are no related party transactions to disclose for 2023 (2022 – nil). One of the trustees, Eleanor Horne, is chair of the Hugh Pilkington Charitable Trust a trustee of Windle Trust International which received grants from Windle International. Eleanor Horne stepped down from Windle Trust and Windle International trustee roles in October 2023.

Employees and Volunteers

During the year 2023 the Secretariat of Windle International employed an average of 2.0 staff, (2022; 2.9). In addition, Windle International is supported by the Senior Management Team (2 Executive Directors) of the operating Windle charities whose remuneration is paid by those entities. The secretariat was also supported by 2 part time volunteers.

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Staff Remuneration Summary

Total staff costs in 2022 amounted to £89,266, comprising:

Fundraising
Programme Costs
Total Staff Remuneration
UK Payroll:
Gross Pay
Employers National Insurance
Employers Pension Contribution
Kenya Payroll:
Gross Pay
Pension
Total Employment Remuneration		 2023
2022
£
£
-
14,132
89,266
93,323
89,266
107,455
30,744
57,676
2,987
2,066
922
1,708
36,000
24,405
21,600
21,600
92,253
107,455

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