2023-12-31-accounts

Registered Charity Number: 1155626

S.A.F.E.: ARTS FOR EDUCATION ANNUAL FINANCIAL REPORT AND ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023

Pearson McKinsey Ltd Chartered Certified Accountants Office C 616-618, Chigwell Road London IG8 8AA

S.A.F.E.

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2023

	Page
Reference and Administrative Details	2
Trustees Report	3-5
Independent Examiner’s Report	6
Company Information	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10-13

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S.A.F.E. Trustees Report 2023

S.A.F.E. is an arts for social change NGO working in some of Kenya’s most remote and vulnerable communities through our grassroots, local teams – in Narok (SAFE Maa), Samburu (SAFE Samburu), and Kwale and Kilifi (SAFE Pwani). Using interactive forum theatre and film, S.A.F.E. 's goal is to champion community knowledge to co-create solutions to realise sexual health, gender and environmental justice. Across 2023, S.A.F.E. focused on priority areas of sexual and reproductive health and rights, elimination of gender-based violence, and adaptation to climate change. Through our key activities – performance tours, screenings, workshops, community action days and community health and education days – we directly impacted 42,249 beneficiaries across our project areas.

SAFE Pwani

Water Sanitation and Hygiene project in Kwale County:

• 100% of the targeted villages (thirteen) obtained certification as open defecation free (ODF) zones.

• 99% of families in the project were treating their drinking water.

• Families and local health services reported a significant improvement in community health, especially of children.

The Art of Building Resilience: Environment Project in Kwale County:

• 16,000 trees were planted and maintained around water sources.

• Near complete eradication of charcoal burning, protecting trees from further clearing and deforestation.

• Setting up of tree nurseries bringing income to youth to the tune of 100,000 KSH in their first year.

HiMa Pate: Environment Project in Lamu County:

• Over 2,758 community members engaged in the project. This included women and youth, thereby bringing non-traditional decision makers opinions out into the community;

• Fostered a sense of community responsibility to solve environment challenges which resulted in construction of donkey enclosures in Siyu and Shanga rubu and construction of dump sites in Mtangawanda and Shanga Shakani.

SAFE Samburu

FGC abandonment project in the Westgate Conservancy:

An external review of the SAFE Samburu FGC project was carried out in 2023, with the following impact achieved over the past 3 years:

• Community acceptance of abandonment increased from 73.7% to 83.3% over the duration of the project.

• Before the project, only 6.5% of men said they would accept marrying uncut girls. This increased to 33.4% in 3 years.

• Community members stating they would continue accepting uncut girls as part of the community grew from 9% to 63%.

• The number of uncut women publicly declaring their status increased from 4.7% to 15.1%.

SAFE Samburu HIV Project in the Westgate Conservancy:

• The HIV support group grew and is now attended by 26 clients (22 Female and 4 Male), who are all adhering to their medication.

• 1,169 community members tested for HIV, compared to 229 in year 1.

• In year 3, 40% of the respondents indicated fearing community stigma if they test positive for HIV, as compared to 73% of the respondents in year 1.

SAFE Maa

Accelerating the end of FGC in Narok and Samburu Counties: SAFE Maa FGC abandonment project An external review of the SAFE Maa FGC project in 2023 found that:

• 84% of the targeted community members support the moves towards FGC abandonment.

• 65% of targeted community members do not think that FGC is an essential part of Maasai culture

• A record number of girls, 88, passed through though the safe, alternative passage to womanhood, known locally as the Loita Rite of Passage.

• S.A.F.E.’s fourth feature film, Sarah , was finished and the first screenings were carried out. These screenings reached over 100 cultural leaders, administrative leaders and women’s leaders from the Loita Hills. Permission for Sarah to be screened outside of Loita was gained.

Empowering Loita’s Girls: Ending the vicious cycle of Gender Based Violence and the climate crisis.

• Created an inaugural environment stage which they used to directly impact 1,835 community members on the links between climate change and GBV. Paving the way for better protection of women and girls as a climate resilience strategy.

• Activated behavior change amongst audience members in terms of reducing reliance on livestock, educating girls and creating grain reserves for future periods of drought.

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF S.A.F.E.

I report on the accounts for the year ended 31[st] December 2023 set out on pages 6-13.

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 period (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts (under section 43(3)(a) of the 1993 Act);

• follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7) of the 1993 Act); and

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

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the seeking of explanation from you as trustees concerning any such matters. The procedures undertaken to not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention.

• (1) Which gives me reasonable cause to believe that, in any material respect, the requirements:

• to keep accounting records in accordance with section 41 of the 1993 Act; and to

• prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act.

Have not been met: or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Devaki Shanbhag

ACCA

Date: ………………………………

28/10/2024

6

S.A.F.E.

COMPANY INFORMATION

FOR THE YEAR TO 31 DECEMBER 2023

TRUSTEES:	Dr Michael Brady
	Mr Jonathan Kent
	Ms Sarah Kennedy
	Ms Tracey Seaward
	Ms Angelina Namiba
	Prof Katrina Brown
	Ms Janet Seeley
	Ms Holly Wyld
	Mr Nick Reding
	Ms Jude Hess
HEAD OF S.A.F.E.:	Alice Crookenden
REGISTERED OFFICE:	Office C,616-618, Chigwell Road, London, IG8 8AA
CHARITY NUMBER:	1155626
ACCOUNTANTS:	Devaki Shanbhag ACCA

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S.A.F.E.

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR TO 31 DECEMBER 2023

				Year Ended	Year Ended
		Unrestricted	Restricted	31.12.2023	31.12.2022
		Funds	Funds	Total Funds	Total Funds
	Notes	£	£	£	£
INCOMING RESOURCES
Incoming Resources from Generated Funds
Voluntary Income	2	11,242	104,948	116,190	197,507
Total Incoming Resources		11,242	104,948	116,190	197,507
RESOURCES EXPENDED
Costs of Generating Funds
Costs of Generating Voluntary Income	4		26,404	26,404	7,685
Charitable Activities
Program activities	5		58,158	58,158	149,840
Governance Costs	6		1,800	1,800	………
Total Resources Expended			86,362	86,362	157,525
NET INCOMING/(OUTGOING) RESOURCES			18,546	29,828
RECONCILIATION OF FUND
Total Funds Brought Forward		(401,340)	441,322	39,982
TOTAL FUNDS CARRIED FORWARD		(390,098)	459,908	69,810

The notes to the accounts form part of these financial statements

8

S.A.F.E.

BALANCE SHEET

AS AT 31 DECEMBER 2023

	Year Ended	Year Ended
	31.12.2023	31.12.2022
	Total Funds	Total Funds
Notes	£	£
CURRENT ASSETS
Cash at Bank (inc deposit account)	69,810	39,982
CREDITORS
Amounts falling due within one year	-	-
NET ASSETS	69,810	39,982
Financed by:
FUNDS
As shown on the Statement of Financial Activities
Unrestricted Funds	(390,098)	(401,340)
Restricted Funds:	459,908	441,322
TOTAL FUNDS	69,810	39,982
The financial statements are approved and signed on behalf of the Board of Trustees by:
Katrina Brown
Katrina Brown (Oct 29, 2024 11:14 GMT)
Prof Katrina Brown – Chair of the Board of Trustees
Date: 29 October 2024

The notes to the accounts form part of these financial statements

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S.A.F.E.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR TO 31 DECEMBER 2023

NOTE 1 – ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standards for Smaller Entities and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended.

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

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are dealt with in the Statement of Financial activities.

The notes to the accounts form part of these financial statements.

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S.A.F.E.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR TO 31 DECEMBER 2023 (continued)

NOTE 2
VOLUNTARY INCOME	Year Ended	Year Ended
	31.12.2023	31.12.2022
	£	£
Restricted Grants Received	89,998	122,562
Unrestricted Grants Received	Nil	Nil
Donations Received	26,192	29,920
Money brought forward	39,982	45,025
	156,173	197,507
Restricted Grants received:
Romilly Walton Masters Remembered	4,000	4,000
Orchid Project/HDF	Nil	55,687
Gift Aid	Nil	8,091
Rushlake media	2,845	2,896
ARP Event	Nil	730
Enjoolata Foundation	Nil	51,158
University of Warwick	4,510	Nil
Jephcott Charitable Trust	8,664	Nil
Angus Lawson Memorial Trust	15,690	Nil
Aspen Trust	5,000	Nil
University of Exeter	19,289	Nil
Chalk Cliff Trust	5,000	Nil
Tinga Tinga	25,000	Nil
	89,998	122,562
Donations received:
Donations from Individuals	26,192.	29,920

The notes to the accounts form part of these financial statements.

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S.A.F.E.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR TO 31 DECEMBER 2023 (continued)

NOTE 3
INVESTMENT INCOME	Year Ended	Year Ended
	31.12.2023	31.12.2022
	£	£
Bank Deposit Interest	Nil	Nil
NOTE 4
COST OF GENERATING VOLUNTARY INCOME
Just Giving Membership	493	331
Staff Salaries	24,836	2,620
Other expenses including fund raising	1,075	4,734
	26,404	7,685
NOTE 5
CONSULTANT FEE AND UK ADMINISTRATIVE EXPENSES
Consultants and staff for programme activities	6,464	7,859
Administrative Expenses	26	5,361
Funding for S.A.F.E Kenya	51,668	136,620
	58,158	149,840

The notes to the accounts form part of these financial statements

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S.A.F.E.

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR TO 31 DECEMBER 2023 (continued)

NOTE 6
GOVERNANCE COSTS	Year Ended	Year Ended
	31.12.2023	31.12.2022
	£	£
Independent examiners fees	1,800	3,600

NOTE 7 TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits either for the year ended 31 December 2023 nor for the period ended 31 December 2022.

NOTE 8 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Funding debtors	Nil	Nil
NOTE 9
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses	Nil	Nil

The notes to the accounts form part of these financial statements.

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