Annual Report and Accounts
Windle International
For the year ending 31 December 2024
International Council (Board of Trustees)
Fred Ojiambo- Chair
Martha Hewison
Mukhtar Ahmed Mohamed
Richard Caesar Obonyo
Robin Shawyer
Rosemary Constance Silvester Horne
Thor Kristian Hanisch
Chief Executive Offi￿r. 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 ME19 4JQ

Table of Contents
Report of the International Council....................................................................
Charlty Overvlew..........................................................................................................
Structure and Governance...................... ..................................................................
Public Benefjt............... ... .. ............................................................................ ...........
Context...........................................................................................................................
Management............................................ .....................................................................
Risk Management........... ..
Activities and Achievements.....................................................................................
Flnanclal Revlew.........................................................................................................
Future Plans..................................................................................................................
1.10 Partners ........................................................................................................................
1.11 Statement of Trustees, Responslbllltles.................................................................
IndependentExaminer's Report.......................................................
Financialstatements....................
.10
Notes to theAccounts & Accounting Policies....................................11

Acronyms
HPCT
IGAD
OCMS
The Hugh Pilkington Charitable Trust
Intergovernmental Authority on Development
The Oxford Centre for Mission Studies
Windle International
Windle International Kerya
Windle International Netherlands
Windle International Somalia
Windle International Uganda
Windle International USA
Windle Trust International
WIK
WINL
WISOM
wiu
WIUSA
1 Report of the International Council
1.1 Charity Overview
Charity Commission
Charity Registration No.. 1153544
Date of registration.. 27th August 2013
Our Belief
We believe that-
Education Transforms Society
/ That the people who have been most marginalised in the
world should be the ones shaping more peaceful societies
A world where everyone has the opportunity, through education
and training, to make the most of their potential and contribute to
sustainable development.
Our Vision
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 population5.
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 seNices.
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

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..
Windle International Kenya operating in Kenya and managing the Somalia programme
Windle International Uganda operating in Uganda and overseeing the development of
Windle International's work in Rwanda
* Windle International USA and Windle International Netherlands are support offices
whose function is to facilitate fundraising and advocacy in North America and Europe
for the work of Windle in Eastern Africa, in close collaboration with the International
Office.
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 Inlernational 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.
Windle Trust International is a sisler organisation based in the UK and working in Sudan,
South Sudan.
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 povety,
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 Iraining in turn help to lay the
foundation for long temi peace in Africa.
Details of the activities of member organisations. their impact and their performance are
reflected in the accounts ofthose 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 conflid 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 resoSved quickly but there have
been some positive signs in the past 2 years.

Efforts by the Government of South Sudan and exiernal 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
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 during 2024. This is the DAFI (Albert Einstein German Academic Refugee
Initiative) scholarship funded through UNHCR.
The governments of Kenya and Uganda have been seeking ways lo 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 but the Shirika
project to integrate refugees more effectively in Kenya is still under development.
The ongoing civil war in Sudan has resulted in the arrival of significant number of Sudanese
refugees in Kenya and Uganda and Windle International is developing projects to respond to
the education and training needs of these new arrivals.
Renewed conflict in the east of the Democratic Republic of Congo has resulted in the arrival
of over 100,000 refugees in Uganda, Rwanda and Burundi.
In 2025 the huge cuts in US governmentfunding to international aid and development presents
are profound challenge to refugees across the region and to the funding of Windle
International's programmes. Over 1000 teachers in refugee schools have already been laid
off in 2025.
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
Intemational 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 fotward 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 oflhe Charity in the period covered by this report have been..
a) Promotion of effective collaboration across Windle members.
b) Support of the Windle programmes through fundraising, monitoring support, sharing of
skills and experience, and coordination of joint activity.
c> Coordination of funding support from various donors to the operational Windle
members.
d) Participation in fundraising efforts over £300,000 in grants and donations for Windle
programmes and support of administration costs.
e) Extension of the common framework of policies.
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
il 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.
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 2024 the Charity achieved a minor surplus on general funds of £9,389 (2023 surplus £471).
The net effect is an unrestricted reserve fund at the end of 2024 of £56,295 {2023 £46.906).
The Charity holds a level of reserves of £94,547 (unrestricted £56,295 and restricted £38,252)
as shown in the Balance Sheet. The Trustees of the Charity are aiming to increase the level
of unrestricted reserves to £60,000 in subsequent 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 have recruited a fundraising and communications officer in May 2025 to
strengthen the capacity of the Secretariat to support those aspects of Windle International's
work, especially the engagement with donors and partner5 in North America.
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 International continues to develop
positive relationships with government and various stakeholders, such as CARE International
Somalia, Adventist Development and Relief Agency International (ADRAI Somalia and Save
the children Somalia to collaborate in joint fundraising and implementation of programmes.
Windle International has entered into a partnership with Africa New Life Ministries to develop
educational programmes in Rwanda, starting with a scholarship programme to support
refugee and marginalised youth in secondary education.
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 operational Windle International members {Windle International Kenya &
Uganda.
The Trustees will continue to supportthe developmentofwindle 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, while also being willing to address related needs. Windle will also advocate for
investment in quality education and Iraining 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 wth whom Windle International Members have collaborated wth in 2024, as
well as to the alumni and other individual supporters=
US Bureau for Population, Refugees and Migration IPRM)
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 Foundalion
The Philanthropic Initiative (Sisters of St Joseph of Peace)
The British Council
Commonwealth Scholarships ProgrammelAssociation of Commonwealth Universities
o The Reid Foundation (the Big Give)
HU University, Utrecht
DD Puri Foundation
The Vodafone Foundation
DAFIIGovernment of GerTnany
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 ISORP).
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 anytime
the financial position of the charity. They are also responsible for safeguarding the assets of
the charity and hence for tsking reasonable steps for the prevention and detection of fraud
and other irregularities.
Iq.q-
Approved by the Board of Trustees on -
and signed on their behalf by=
Dr Fred Ojiambo
Chairman

## **Independent Examiner’s report to the Trustees of Windle International** 

I report on the accounts of the Charity for the year ended 31st December 2024, which are set out on pages 10 to 17. 

## 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 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: 07.10.2025 

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

9 



WINDLE INTERNATIONAL
Statement of Flnancial Artivities: 1st January to 31st December 2024
2023
Total
Incoming resources
Unrestricted Restricted Total
Voluntary Income- Grants and Donations
257,069
50,651 307,720
356,092
Resources expended
Cost of generating fund5
Charitable Activities.. Education
Grants
Other Programme Costs
Governance costs
Total Expenditure
482
482
96.324
123.144
115.073
8,981
96,324 344,004
17,705
45,439
127,600
113,117
6,935
310,796
96,324
123,144
115.073
8.981
247,680
Net incoming/loutgolng) resources for year
Balances brought forward 1st January 2024
Balances carried forward 31 December 2024
9,389 (45,673) 136,2841
46.906
83.925
130,831
56,295
38,252
94,547
45,296
85,535
130,831
Balance Sheet at 31st December 2024
Unrestricted Restrlcted Total
Funds
Funds
Funds
2023
Funds
Fixed Assets
Current Assets
Debtors
Intercompany Accounts
Prepayments
Other Debtors
3,466
3,466
3.466
42,978
2,714
34,592
80,284
1,441
82,309
42,978
2,714
34.592
80.284
38,252
36,811
38,252 120.561
42,979
3,699
67.535
117,679
63,687
181,366
Bank accounts
Total Assets
Current Liabilities
Intercompany Accounts
Other Creditors
Total Current Liabllltles
3,474
22,540
26,014
3,474
22.540
26,014
3,474
47,061
50,535
Net Current Assets
56,295
38.252
94,547
130.831
Funded By:
Fund Balances
56,295
38,252
94,547
130,831
Approved by the Board of Trustees of Windle International on i g. 15
518ned on their behalf bv..
and
Fred Oji
bo Chair
io-

## **Year Ended 31st December 2024** 

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. 

11 



## 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 

- 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. 

12 



## 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. 

13 



## **WINDLE INTERNATIONAL Year Ended 31st December 2024 Notes to the Accounts** 

## **1 Restricted Funds** 

|**Fund**<br>AFRIPADS Project Uganda<br>MystArt Programme<br>OCMS PhD Programme<br>Education for Conflict and Climate<br>Emergencies East Africa project<br>Skills for Integration of Refugees in East Africa<br>Environmental Clubs Green Tech & initiatives Kenya<br>WIU COVID Project<br>Masters Program<br>Opening Bal. 2023 Adjustments<br>**Total Restricted Fund Balance**<br>**2 Voluntary Income – Grants and Donations**<br>HPCT Core Grant<br>Environmental Clubs Green Tech & initiatives Kenya<br>General Donations<br>Member Contributions<br>Education for Conflict and Climate<br>Emergencies East Africa project<br>Skills for Integration of Refugees in East Africa<br>OCMS Scholarships<br>AFRIPADS Project<br>Masters Program<br>Secondary School Scholarships<br>**Total Grants & Donations**|Opening Bal<br>Income<br>Expenses<br>Closing<br>Bal.2024<br>-<br>1,000<br>1,000<br>-<br>900<br>-<br>-<br>900<br>26<br>2,075<br>1,789<br>312<br>49,126<br>625<br>47,947<br>1,804<br>-<br>43,378<br>10,536<br>32,842<br>-<br>3,573<br>-<br>3,573<br>-<br>-<br>35,052<br>-<br>35,052<br>-<br>1,179<br>-<br>1,179<br>-<br>**83,925**<br>**50,651**<br>**96,324**<br>**38,252**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**2023**<br>£<br>£<br>£<br>£<br>110,000<br>110,000<br>190,000<br>-<br>3,573<br>3,573<br>18,990<br>27,192<br>27,192<br>4,759<br>110,000<br>110,000<br>48,000<br>-<br>625<br>625<br>85,126<br>9,877<br>43,378<br>53,255<br>-<br>2,075<br>2,075<br>1,100<br>1,000<br>1,000<br>1,500<br>-<br>-<br>2,000<br>-<br>4,617<br>**257,069**<br>**50,651**<br>**307,720**<br>**356,092**|
|---|---|



- 14 - 



|**3 Cost of Generating Funds**<br>Allocation of Staff Costs<br>Other Fundraising Costs<br>**4 Expenditure on Charitable Activities**<br>**Education:**<br>AFRIPADS project<br>Environmental Clubs Green Tech & initiatives Kenya<br>Big Give Trust COVID Response<br>Big Give Trust2021 Scholarships<br>Education for Conflict and Climate<br>Emergencies East Africa project<br>Skills for Integration of Refugees in East Africa<br>OCMS Scholarship Programme<br>Masters Program<br>Secondary School Scholarships<br>Total on Education Programmes<br>Grants for Education Activities:<br>Windle International Kenya Recurrent<br>Windle International Uganda Recurrent<br>**Other Programme Costs:**<br>Staff Costs<br>Communication Costs<br>Professional fees<br>Office Expenses<br>**5 Governance**<br>Audit<br>Board Activities<br>Legal Services<br>**Total Expenditure**|**Unrestricted**<br>**Restricted**<br>**Total**<br>**2023**<br>£<br>£<br>£<br>£<br>-<br>-<br>-<br>-<br>482<br>-<br>482<br>17,705<br>482<br>-<br>482<br>17,705<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**2023**<br>£<br>£<br>£<br>£<br>1,000<br>1,000<br>1,500<br>-<br>-<br>17,100<br>-<br>-<br>-<br>-<br>-<br>-<br>47,948<br>47,948<br>-<br>10,536<br>10,536<br>18,000<br>1,788<br>1,788<br>2,222<br>35,052<br>35,052<br>2,000<br>-<br>-<br>4,617<br>-<br>**96,324**<br>**96,324**<br>**45,439**<br>80,000<br>-<br>80,000<br>86,200<br>43,144<br>43,144<br>41,400<br>**123,144**<br>-<br>**123,144**<br>**127,600**<br>89,266<br>89,266<br>89,266<br>1,617<br>1,617<br>1,641<br>13,069<br>13,069<br>12,559<br>11,121<br>11,121<br>9,651<br>**115,073**<br>-<br>**115,073**<br>**113,117**<br>720<br>720<br>756<br>1,082<br>1,082<br>1,379<br>7,179<br>7,179<br>4,800<br>**8,981**<br>-<br>**8,981**<br>**6,935**<br>**247,680**<br>**96,324**<br>**344,004**<br>**310,796**|
|---|---|



- 15 - 



|**6 Debtors**<br>Prepayments<br>General debtors<br>Intercompany balances|**2024**<br>**2023**<br>2,714<br>3699<br>34,592<br>67,535<br>42,978<br>42,979<br>**80,284**<br>**114,213**|
|---|---|



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

|**7 Creditors**<br>Salaries & pensions<br>Intercompany balances<br>Other Creditors|**2024**<br>**2023**<br>179<br>179<br>3,474<br>3,474<br>22,361<br>46,882<br>**26,014**<br>**50,535**|
|---|---|



## **Key Management & Trustees** 

Key Management remuneration was £57,600 (2023 £57,600). 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 (2023 - nil). No expenses were paid to Trustees in the period (2023 - nil). 

## **Related Party Transactions** 

Windle International facilitates fundraising, advocacy and provision of the coordination structure for the work of Windle charities in Eastern Africa. Educational programmes are delivered by Windle charities in Uganda, Kenya and Somalia. Total related transactions are itemised in Note 4. Expenditure on Charitable Activities education, of the accounts. 

## **Employees and Volunteers** 

During the year 2024 the Secretariat of Windle International employed an average of 2.0 staff, (2023; 2.0). 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. 

- 16 - 



## **Staff Remuneration Summary** 

Total staff costs attributed to programmes in 2024 £89266 

|Programme Costs<br>**Total Staff Remuneration**<br>UK Payroll:<br>Gross Pay<br>Employers National Insurance<br>Employers Pension Contribution<br>Kenya Payroll:<br>Gross Pay<br>Pension<br>**Total Employment Remuneration**|**2024**<br>**2023**<br>**£**<br>**£**<br>89,266<br>89,266<br>**89,266**<br>**89,266**<br>30,744<br>30,744<br>2,987<br>2,987<br>922<br>922<br>40,320<br>36,000<br>17,280<br>21,600<br>**92,253**<br>**92,253**|
|---|---|



- 17 - 

