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2022-03-31-accounts

Charity no. 1158697

Legs 4 Africa

Report and Unaudited Financial Statements

31 March 2022

Legs 4 Africa

Reference and administrative details

For theyear ended 31 March 2022 For theyear ended 31 March 2022
Charity number 1158697
Registered office Ferndale House
Mill Hill Road
Arnesby
Leicester
LE8 5WG
Operational address Backfields House
Upper York Street
Bristol
BS2 8QJ
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Reena Agarwal
Alexander Emenike (resigned 16 August 2022)
John De Ritter (appointed 1 June 2022)
Sam Gibson
Richard Hibbert (resigned 24 May 2022)
Steven Whitlock (appointed 1 June 2022)
Bex Yearworth
Senior management Phil Tunstall (Chief Executive Officer)
Tom Williams (Founder / Technical Director)
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Bankers Barclays Bank Plc
Leicester
LE87 2BB

1

Legs 4 Africa

Message from the director

For the year ended 31 March 2022

It is hard to express the challenges that the last two years have thrown up for us at Legs4Africa in the few words I have been allocated!

In many ways it has been heartwrenching: there were profound losses for many of our friends and partners, and an inspirational member of our Gambian team passed away; we saw UK Aid funding cut just days before life-changing work was set to start in Uganda; and we saw how the economic impact of the pandemic hit the people we serve in sub-Saharan Africa, leaving us feeling powerless and trapped behind our lockdown screens.

In response to any disaster though, it is how we react and learn that shapes who we are and the organisations we are part of. I am thankful to our loyal supporters and donors, and proud of how our team has adapted their projects and ways of working quickly, and I believe it has made our organisation stronger. For example, our UK team and our African partners and staff are now in much more regular contact due to the wonders of video chat, which has the additional benefit of us being able to lower our carbon footprint with less travel needed to ensure projects are running smoothly.

Training and conferences have opened up to many people who haven’t been able to access them before. The recent surge in online accessibility means that some professionals working in remote regions can now attend, and network at events around the world that would have previously been difficult due to costs, visas and time away from home. Our first cohort of technicians have been trained and finished their internships, which means four females with limb-loss are now available to enter the prosthetics workforce in Africa. Six more have now started on that same journey.

At the start of the pandemic, we were concerned that we would run out of legs, and this stress has pushed us to unimaginable growth across the globe. With mobility centres in the UK deemed nonessential parts of the NHS for a while, we started looking elsewhere for prosthetic legs, we are now receiving legs from the USA, Canada, Australia and across Europe. We have adapted our means of shipping, finding more reliable and environmentally friendly means of transport, with our partners Nav Solidaire, making our first delivery by sail from France to West Africa.

Along with receiving a prosthetic leg, we value the emotional health of the people we support. The last two years have been bumpy for our community groups with meetings regularly cancelled due to changing government restrictions. As a response, the one-on-one peer support and counselling services have helped to fill that gap. Trained local amputees in Uganda, Gambia and Ghana are now visiting newly amputated patients in hospitals and at home to help them talk through the trauma of losing a limb, the stigma they may face, and the options they have available for assistive technologies and accessing local community support.

With lessons learnt and our projects developing, we are now very excited to continue on our path towards helping more people in sub-Saharan Africa walk, work and party!

Phil Tunstall - Managing Director

2

Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Trust Deed and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Objectives and activities

Vision: Affordable rehabilitation for amputees across sub-Saharan Africa.

Mission: To help people with limb difference live independently, through the provision of prosthetic legs along with physical and emotional rehabilitation.

The charity has three main aims:

Improving access to recycled prosthetic legs

Across most of the world, prosthetic legs can't be reused so they end up in landfills. Meanwhile, in sub-Saharan Africa, 5.7 million people are in need of a limb to help them live independent lives. Legs4Africa is the charity aiming to change this imbalance.

We collect unwanted legs, dismantle them and then ship the serviced components to mobility centres across seven countries in sub-Saharan Africa.

Rescuing legs

Many prosthetic legs end up in landfill sites every year because they are outgrown, upgraded or the owner has passed away. The majority of legs will contain components that are good enough to be reused.

Since 2014, we have collected and recycled over 13,000 legs from mobility centres, funeral directors and individuals across Europe, Australia, Canada and the USA.

In financial year 2021/22 we rescued 3,276 legs.

Dismantling legs

Many of the prosthetic legs we receive from mobility centres have already been dismantled by clinical staff. The legs that haven’t yet been broken down into components are sent to volunteer teams made up of groups of retired gentlemen, thanks to Men’s Sheds – an international charity that builds community spaces for men to connect, converse, and create. Encouraging retired men to take part in practical activities together helps to reduce loneliness and social isolation.

Men's Sheds have dismantled over 1,355 legs through our collaboration.

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Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Shipping legs

Once the parts are ready for delivery we box them up and send them out to their forever homes across sub-Saharan Africa. We are currently partnered with 10 mobility centres across 7 countries. We ensure each centre has the expertise and the resources needed to utilise the parts we send.

Boxes of prosthetic leg components and other materials like stump socks are delivered by door-todoor courier services. This allows us to get our legs out to even the most remote areas and the most marginalised communities. Once the components have arrived, prosthetists at the centres use them to build or repair prosthetic limbs for people who otherwise may never walk again.

This year we shipped 1,383 legs and at least 535 people were fitted for a limb from our African partnering mobility centres. Some centres currently don’t provide us with accurate data on the actual number of legs they fit, which is why there is a large disparity between the legs fitted and the legs shipped. We are working towards getting accurate data, it is one of our main objectives for 2022/2023.

Improving services

This part of our work focuses on two main areas:

Through working closely with in-country prosthetists and technicians, we have learnt that many of the centres we work with need assistance to purchase some equipment to better support people with limb differences.

Improving equipment and facilities

We’ve been working alongside partners to better understand what they need in order to enhance services at their centres.

This year we have:

Improving services for women

In sub-Saharan Africa, the prosthetics and orthotics sector is hugely male-dominated. According to some, this can result in fewer females with limb differences accessing services as they are reluctant to go through the potentially invasive procedures with a male prosthetist.

4

Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

In 2020, we launched a new scholarship scheme which aims to enable women with limb loss to increase their employability and build careers in the prosthetics industry, while challenging norms and stigma around gender and disability. We hope that through this scheme we can not only improve female representation within the sector but can also help ensure more women are accessing the services and support they need to get back on their feet.

The scheme enables women with limb loss to enrol in a one-year Certificate Course in Lower-Limb Prosthetics at Tanzania Training Centre for Orthopaedic Technologists (TATCOT). So far we have supported 10 ladies from 7 countries, all of whom have lower limb differences.

This financial year we offered scholarships to 6 women to join the training at TATCOT. And 4 other women from the previous cohort completed the course.

Improving access to training

Across sub-Saharan Africa, there are not enough trained prosthetists and technicians to meet the needs of people with limb differences. When we first started working in the Gambia, there was only one trained prosthetist in the entire country.

As well as offering training scholarships to female amputees, we now also provide grants for continuing professional development training and higher education courses in Prosthetics and Orthotics.

In 2021, one candidate finished his three-year course in Prosthetics at the Orthopaedic Training Centre in Nsawam, Ghana. With this qualification, they became the Gambia’s second qualified prosthetist. They are now able to commence work at Banjul Mobility Centre and will be available to take over when the lead prosthetist retires.

We’ve also funded short courses in Diabetic Foot Management and Spinal Orthotics for staff at St Joseph Kagondo Hospital in Tanzania.

Improving wellbeing

We do this by improving access to physical and mental wellbeing services, and by collaborating with local amputee-led groups to ensure they have all the resources and knowledge they need to become self-sustaining, fully empowered organisations that meet the needs of people with limb differences in their community.

Physical and mental wellbeing

When Legs4Afria started, we focused on collecting and sending prosthetic components to clinics in sub-Saharan Africa but quickly realised how much more people need in order to get through the trauma of limb loss.

Amputation can lead to depression, anxiety and PTSD. It is estimated that 66% of amputees develop a mental health disorder as a result of limb loss and in countries like the Gambia, 80% of people will not receive any emotional or physical rehabilitation support.

To ensure even people in hard-to-reach areas can access the support they need we have developed community outreach programmes that focus on providing vital emotional wellbeing services as well as physical outreach care.

5

Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Over this financial year, we trained 7 people in Ghana and the Gambia in peer counselling, and mental health awareness, six of them with limb differences. Our teams visit amputees in the community to check on their well-being, make basic improvements to their legs, and provide physiotherapy and advice on exercises and healthcare.

This year over 200 people have received peer support or counselling.

Community partnerships

To further enhance the well-being of people with limb loss in the community, we must work alongside local amputee-led organisations across sub-Saharan Africa, to help them to grow and become selfsustaining. These groups hold huge importance as they not only provide amputees with a safe space to work through trauma and build relationships, but they also advocate for disability rights and help to fight stigma.

We support these organisations to identify where they need external support and where they can use existing capacities to implement projects with and to benefit their local amputee communities.

Currently, we are working with the following organisations:

This year we estimate that about 700 people have access to, or have benefitted from an amputeefocused community group:

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Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Public benefit statement

In planning and setting our activities the trustees have considered the Charity Commission's guidance on public benefit. We deliver public benefit by increasing the quality of life for individuals with limb differences in sub-Saharan Africa, without discrimination. This is done through:

Strategies for achieving aims and objectives

See visual strategy diagrams for the three aims on the following pages, each aim has three projects related to it. Each states the short-term (1 year) goals, the long-term (5-year) strategic direction, along with the resources, measurements of success and main activities of each.

7

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Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Achievements and performance

Prosthetic legs, recycling and shipping

We have continued our partnerships with 39 mobility clinics across the UK and have succeeded in expanding to Australia, the USA, Canada, and Europe. In this financial year we rescued 3,276. The serviced and usable components were donated to orthopaedic workshops in Tanzania, Uganda, Ghana, Gambia, Liberia, Benin, Malawi and Rwanda, based on communications of their needs, and which were fitted to amputees in need of financial aid at a highly subsidised cost, and in some cases for free.

Manufacturing

We have networked with a number of organisations that are trying to develop low-cost innovative prosthetic solutions in the sub-Saharan Africa region. The most promising of which has been with a 3D socket printing firm, which has now worked closely with and implemented their technology with two of our clinic partners. At this point, we are still waiting for data on the results.

Mobility centre upgrades

We helped improve the output of our partnered workshops by providing funds for machinery, materials, tech equipment and small infrastructure repairs. During the year, one centre’s partnership was suspended due to problems, and we welcomed one more centre, so we continued at 10 centres rather than increasing the amount. We also increased our understanding of component usage and overall needs at each mobility centre.

Info hub

We developed two complementary platforms; a WhatsApp chatbot which acted as an onboarding mechanism and webpage to host the self-care information. The soft launch didn’t bring in as high of a footfall as we had expected. With the support of local facilitators four focus groups were hosted, two in Ghana and two in Uganda. Feedback from 80 participants showed us that we needed to spend more time developing the Info Hub’s accessibility as 47 of the 80 participants did not have reliable access to mobile data and 5 didn’t own a smartphone. Participants stated that content in local language or pictorial form would be more suitable and that they would like to see more contextually specific information provided such as where to access affordable prosthetic services, where they can meet others who have similar lived experiences and how to participate in skills training and income generation.

Peer support and counselling - Gambia

With our partners at the Gambian Department for Social Welfare and local staff our peer-counselling and home maintenance teams we were able to expand the reach of our work to new partnering hospitals in the coastal areas of Gambia and scale up our community visitation program, to increase access to emotional and physical rehabilitation and instrumental support. Over this time our peercounselling team provided emotional support to 103 newly amputated clients in hospitals, they also undertook home visits to 32 clients, helping to reduce the emotional trauma and isolation associated with limb loss.

Our home maintenance team provided 116 community maintenance visits, checking prostheses and repairing, adjusting or referring to the National Rehabilitation Centre for further work where relevant. They also undertook 49 community rehabilitation checks. Visiting amputees in their homes and giving them details on appropriate exercises and advising on services they can access such as amputee football, prosthesis and community groups.

11

Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Community partnerships

Amputee Support Network (ASNU) has hosted two community peer support events - one in October which saw 40 amputees and family members in attendance and one in March which welcomed 30 attendees. During this reporting period the project was live from October 2021 in which time ASNU have made formal agreements to offer peer-led emotional support in 6 clinical facilities in which 74 clients have benefited from emotional support. Of the reported 90 registered members 76 of those have registered within the 6 months of project implementation.

ASNU have been able to significantly increase its organisational visibility. They have done so through 17 public advocacy appearances - predominantly on the television and as seminar panellists - and attending 14 networking events with local people of influence. With ASNU as a basis, we have also now started preliminary community partnership projects with other organisations.

Peer support and counselling - Ghana

COVID suspended our activities in 2020, so this year saw us begin to develop our UKAID project following a restart in the final two quarters of 2020/21. With our partners, the Orthopaedic Training Centre, Smiles of Hope and Kohene Technology Institute our 7 newly trained peer counsellors began to counsel 86 clients in four key referral hospitals across Accra. Providing consistent emotional rehabilitation and instrumental support across 578 counselling sessions in hospitals, homes, the community or over the telephone.

Our community meeting program also saw the stepping up of community meeting sessions in two locations in Accra and at the Orthopaedic Training Centre. Through these sessions a mixture of key information and experience sharing gave amputees access to knowledge important - but often not known - for their rehabilitation and spaces to share personal experience and build a sense of community following limb loss; topics included, adjusting to limb loss, phantom limb pain and family and relationship dynamics. In total, we organised an average of 4 meetings a month with a total of 506 attendees joining the sessions and 111 new clients registering on top of those already involved since the project restart in November 2020.

Governance

Our aims are to have a great team culture, wonderful staff and volunteers and clean and clear processes and policies. This year we had team training across a spectrum of equality and diversity topics, refined our finance processes, started using HR software to manage the growing team, and expanded our safeguarding team to include in-country safeguarding leads in countries where we deliver projects.

Financial review

The financial year of 2021-2022 brought about great successes for the income of Legs4Africa. Our fundraising activities surpassed the income targets by £113,372 - much of the excess coming from the runaway successes of the Leg Up campaign and the growing support received from trusts and foundations.

In the last financial year, Legs4Africa received 52.2% (2021: 32.4%) of its income from a significant anonymous donor, which has allowed for the direct funding of core costs, along with the ability to grow the impact of our work in the form of funding community projects in our target countries. Taking this data as a lesson to go forward, Legs4Africa is committed to diversifying our income stream by exploring major grants to replace the ending of a multi-year project with UK AID Direct and by approaching potential corporate partners.

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Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Total income during the year amounted to £571,717 (2021: £464,040), composed of donations of £98,565 (2021: £209,041) and charitable activities of £473,145 (2021: £254,980).

Legs4Africa spent 69% of its expenditure on charitable activities, 10% on raising funds and 21% on support and governance. Significant costs in direct project spending included:

The net increase in funds for the year to 31 March 2022 was £64,336 (2021: £103,559) of which £11,483 (2021: £126,065) related to a surplus of unrestricted fund activity.

Reserves policy

The unrestricted reserves of the charity at the year-end were £192,801 (2021: £181,318).

The trustees review the reserves policy annually. The treasurer reviews the reserves position on a quarterly basis. We aim to hold unrestricted funds of around six months’ core costs (£100,000£120,000). These funds would be used as an emergency fund and at the trustees’ discretion. The trustees are committed to maintaining reserves at this level to mitigate risks around income shortfalls and periods of growth.

The trustees recognise that unrestricted reserves have increased above the reserves policy and we have designated £43,200 of this surplus to further our charitable aims by 2024. We are looking at investing the additional surplus.

Plans for future periods

13

Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and is constituted as a charitable trust, registered with the Charity Commission on the 26 September 2014.

Board of trustees

Trustees are responsible for overseeing the governance of the organisation which includes finances, risk, safeguarding and providing a safe environment for its employees to work in. They also provide advice to the leadership team and management on many topics such as international relations, human resources, prosthetic technologies and risk management. The trustees and leadership team meet on a monthly basis.

Day to day management of the charity are delegated by the trustees to the CEO and Founder, they provide regular reports to the trustees on performance and key results. The CEO and Founder are supported by four full time UK staff, which we are looking to increase during 2022/23 as the charity grows.

Trustee recruitment

Trustees are recruited based on a skills assessment, considering candidate diversity and are appointed after an interview with two board members and a meeting with the chair and leadership team. A buddy system between a new recruit and an existing board member is used to settle them into the team, and to learn about the organisation and its processes.

Remuneration of key management personnel

Directors and managers are paid within a salary band and based on their responsibilities within that band. The bands are created on advice from a local risk management specialist, and taking account of a salary survey of small and medium UK charities conducted bi-annually.

Risk management

Managing risks effectively is integral to the achievement of our vision. Structures are in place to ensure that key risks are identified and mitigated. The trustees are ultimately responsible for risk management and the effectiveness of internal control systems. Online forms and other mechanisms are available for anyone to raise concerns relating to safeguarding, fraud, whistleblowing or anything else. A risk register is maintained and reviewed regularly by the leadership team, project managers and trustees. Key risks include maintaining financial sustainability, catastrophic world events, and volatile political or social events in countries we work.

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Legs 4 Africa

Report of the trustees

For the year ended 31 March 2022

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Independent examiners

Godfrey Wilson Limited were appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 15 November 2022 and signed on their behalf by

stephen whitlock

Steven Whitlock - Chair of trustees

15

Independent examiner's report

To the trustees of

Legs 4 Africa

I report to the trustees on my examination of the accounts of Legs 4 Africa (the charity) for the year ended 31 March 2022, which are set out on pages 17 to 29.

Responsibilities and basis of report

As trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Godfrey Wilson Limited also provides ad-hoc bookkeeping services to the charity. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2016, which I have applied with respect to this engagement.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Laura May Richards

Date: 17 November 2022 Laura Richards ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

16

Legs 4 Africa

Statement of financial activities

For the year ended 31 March 2022

Restricted
Unrestricted
Note
£
£
Income from:
Donations and legacies
3
41,697
56,868
Charitable activities
4
451,145
22,000
Investments
-
7
Total income
492,842
78,875
Expenditure on:
Raising funds
10,000
60,469
Charitable activities
429,989
6,923
Total expenditure
6
439,989
67,392
Net income and movement in funds
8
52,853
11,483
Reconciliation of funds:
Total funds brought forward
145,810
181,318
Total funds carried forward
198,663
192,801		 2022
Total
£
98,565
473,145
7
571,717
70,469
436,912
507,381
64,336
327,128
391,464		 Restated
2021
Total
£
209,041
254,980
19
464,040
44,858
315,623
360,481
103,559
223,569
327,128

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

Prior period income and expenditure have been restated as described in note 17 to the accounts.

17

Legs 4 Africa

Balance sheet

As at 31 March 2022

Note
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
12
Net current assets
Net assets
13
Funds
14
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
3,400
393,844
397,244
5,780		 2022
£
391,464
391,464
198,663
43,200
149,601
391,464		 Restated
2021
£
5
346,589
346,594
19,466
327,128
327,128
145,810
-
181,318
327,128

Approved by the trustees on 15 November 2022 and signed on their behalf by

stephen whitlock

Steven Whitlock - Chair of trustees

18

Legs 4 Africa

Statement of cash flows

For the year ended 31 March 2022

Cash used in operating activities:
Net movement in funds
Adjustments for:
Dividends, interest and rents from investments
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Net cash provided by / (used in) investing activities
Increase / (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
64,336
(7)
(3,395)
(13,686)
47,248
7
7
47,255
346,589
393,844		 2021
£
103,559
(19)
14,203
15,608
133,351
19
19
133,370
213,219
346,589

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

19

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Legs 4 Africa meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves, £192,801 (including £43,200 of designated funds). There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

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

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

d) Donated services and facilities

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

On receipt, donated 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.

20

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

e) Donated stock

f) 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.

g) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

h) Expenditure and irrecoverable VAT

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.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i) Grants payable

i) Allocation of support and governance costs

2022 2021
Raising funds 20.9% 12.4%
Charitable activities 79.1% 87.6%

j) 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.

21

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

k) 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.

l) 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.

m) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

n) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

p) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key judgement applied in the preparation of these financial statements is in not recognising a value for donated stock (as described in note 1 (e) above).

22

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

2. Prior period comparatives: statement of financial activities (restated)

Income from:
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure) and movement in funds		 Restricted
£
£
-
209,041
254,980
-
-
19
254,980
209,060
-
44,858
277,486
38,137
277,486
82,995
(22,506)
126,065
Unrestricted		 2021
Total
£
209,041
254,980
19
464,040
44,858
315,623
360,481
103,559

3. Income from donations and legacies

Individual donations
Corporate donations
Legacies
Campaigns
Job Retention Scheme
Total donations and legacies		 Restricted Unrestricted
£
£
200
54,996
-
174
-
-
41,497
-
-
1,698
41,697
56,868		 2022
Total
£
55,196
174
-
41,497
1,698
98,565		 Restated
2021
Total
£
99,860
10,584
50,000
-
48,597
209,041

All donations and legacies in the prior year were unrestricted.

The trust has received substantial donations for used prosthetics. It has not been possible to measure the cost of this donated stock reliably so the income has not been recognised in line with the SORP. Management estimate that the overall donations are between £500,000 and £1,000,000.

23

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

4. Income from charitable activities

Grants > £5,000
Private funder
UK Aid
The Dashlight Foundation
The Batchworth Trust
The Britford Bridge Trust
Paul Lunn-Rockliffe Charitable Trust
The Leeward Trust
The Peter Stebbings Memorial Charity
The Brian Mercer Charitable Trust
The Emite Charitable Foundation
Anonymous donor
The Charles Hayward Foundation
Grants < £5,000
Total income from charitable activities
The Allan and Nesta Ferguson
Charitable Settlement		 Restricted
£
£
301,241
-
25,806
-
-
20,000
15,000
-
15,000
-
10,000
-
10,000
-
10,000
-
10,000
-
9,860
-
-
-
-
-
-
-
44,238
2,000
451,145
22,000
Unrestricted		 2022
Total
£
301,241
25,806
20,000
15,000
15,000
10,000
10,000
10,000
10,000
9,860
-
-
-
46,238
473,145		 Restated
2021
Total
£
150,174
10,089
-
-
-
-
-
-
10,000
-
10,000
7,500
7,000
60,217
254,980

All charitable income in the prior year was restricted.

5. Government grants

The charity receives government grants, defined as funding from UK Aid and the Coronavirus Job Retention Scheme to fund charitable activities. The total value of such grants in the period ending 31 March 2022 was £27,504 (2021: £58,686). There are no unfulfilled conditions or contingencies attaching to these grants.

24

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

6. Total expenditure

Total expenditure
Project costs
In country staff costs
Grants payable (note 7)
Student bursaries
Staff costs (note 9)
Other staff costs
Fundraising and communication costs
Office and running costs
Travel and subsistence
Consultancy
Audit and accountancy fees
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
-
-
-
-
28,097
-
16,850
-
131
3,318
-
48,396
22,073
70,469		 Charitable
activities
£
82,988
25,394
32,997
85,624
106,095
-
-
668
18,708
1,085
-
353,559
83,353
436,912		 Support and
governance
costs
£
-
-
-
-
60,591
18,105
-
19,036
885
780
6,029
105,426
(105,426)
-		 2022 Total
£
82,988
25,394
32,997
85,624
194,783
18,105
16,850
19,704
19,724
5,183
6,029
507,381
-
507,381

Total governance costs were £3,353 (2021: £Nil)

25

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

6. Total expenditure (continued) Prior period comparative (restated)

Prior period comparative (restated)
Project costs
In country staff costs
Grants payable (note 7)
Student bursaries
Staff costs (note 9)
Other staff costs
Fundraising and communication costs
Office and running costs
Travel and subsistence
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
-
-
-
-
31,356
-
2,198
-
-
33,554
11,304
44,858		 Charitable
activities
£
46,597
13,519
16,031
50,353
108,392
-
-
-
1,195
236,087
79,536
315,623		 Support and
governance
costs
£
-
-
-
-
60,361
9,380
-
20,204
895
90,840
(90,840)
-		 2021 Total
£
46,597
13,519
16,031
50,353
200,109
9,380
2,198
20,204
2,090
360,481
-
360,481

26

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

7. Grants payable During the year, 23 (2021: 12) grants were awarded to 8 institutions (2021: 7) for organisational support for partner organisations.

Grants to organisations
Amputee Self Help Network
Grants < £5,000
8.
Net movement in funds
This is stated after charging:
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
Independent examination (including VAT)
Other services		 2022
£
13,767
19,230
32,997
2022
£
Nil
353
3,000
1,812		 2021
£
-
16,031
16,031
2021
£
Nil
Nil
-
-

Three trustees were reimbursed for travel costs (2021: none).

9. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2022
£
175,062
12,854
6,867
194,783		 2021
£
181,710
12,393
6,006
200,109

No employee earned more than £60,000 during the year.

The key management personnel of the charity comprise the trustees, founder and chief executive officer. The total employee benefits of the key management personnel were £84,597 (2021: £72,516).

Average head count 2022
No.
6.33		 2021
No.
6.46

27

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11. Debtors

Accrued income 2022
£
3,400		 Restated
2021
£
5

12. Creditors : amounts due within 1 year

Trade creditors
Accruals
Other taxation and social security		 2022
£
798
4,791
191
5,780		 Restated
2021
£
-
4,255
15,211
19,466

13. Analysis of net assets between funds

Current assets
Current liabilities
Net assets at 31 March 2022
Prior year comparative (restated)
Current assets
Current liabilities
Net assets at 31 March 2021		 £
198,663
-
198,663
£
145,810
-
145,810
Restricted
funds
Restricted
funds		 £
43,200
-
43,200
£
-
-
-
Designated
funds
Designated
funds		 £
155,381
(5,780)
149,601
£
200,784
(19,466)
181,318
General
funds
General
funds		 Total
funds
£
397,244
(5,780)
391,464
Total
funds
£
346,594
(19,466)
327,128

28

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds

Restricted funds
Private funder
UK Aid
Leg resources
LegUp campaign
Mobility centre upgrades
Total restricted funds
Designated funds:
Community groups
Staff growth
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2021
£
88,385
13,879
43,546
-
-
145,810
-
-
-
181,318
181,318
327,128		 Income
£
262,475
25,806
88,298
80,263
36,000
492,842
12,000
31,200
43,200
35,675
78,875
571,717		 £
(314,896)
(23,305)
(77,767)
(14,863)
(9,158)
(439,989)
-
-
-
(67,392)
(67,392)
(507,381)
Expenditure		 £
35,964
16,380
54,077
65,400
26,842
At 31 March
2022
198,663
12,000
31,200
43,200
149,601
192,801
391,464

Purposes of restricted funds Private funder

Supporting projects on the ground in Africa, including community group support, training bursaries for female amputees, peer support and counselling, and upgrading mobility centres so that they can better serve their clients. The funder has opted to be anonymous.

UK Aid

This 2 year project, started and grew peer support and counselling services in Ghana. Legs4Africa trained 6 counsellors and who would visit amputees in the hospital, to talk through their trauma, and alert them to other services such as physiotherapy, prosthetic legs and ways to get further counselling.

Leg resources

This fund is supported by multiple grants and foundations. It is a 1 year project, but runs each year. It allows us to collect, refurbish and ship legs from the UK to Africa, it is also helping us expand our collections to Australia, Canada and France.

LegUp campaign

This campaign was to fund peer support and counselling services in Gambia. It would deepen and expand the services that had already been established there, allowing them to reach people who lived away from the main city. This was matched funded by our private funder.

29

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued)

Purposes of restricted funds (continued)

Mobility centre upgrades

This 1 year project is aimed at assisting mobility centres with tools, machines, staffing or any other costs that may help improve the quality and speed of their service of fitting prosthetic legs to patients.

Purposes of designated funds

Community group

This fund is designated to support community groups that serve amputees in Africa, helping them find peers and work together to build their own autonomy, these can be sport, income-generating, or disability advocacy.

Staff growth This fund was designated to support the growth of the organisation in hiring so that we can meet our aims in project areas, increase our media visibility, and ultimately get more people walking again.

Prior period comparative (restated)

Restricted funds
Private funder
UK Aid
Leg Resources
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 12 March
2020
£
108,573
13,607
46,136
168,316
55,253
55,253
223,569		 Income
£
150,174
10,089
94,717
254,980
209,060
209,060
464,040		 £
(170,362)
(9,817)
(97,307)
(277,486)
(82,995)
(82,995)
(360,481)
Expenditure		 £
88,385
13,879
43,546
At 31 March
2021
145,810
181,318
181,318
327,128

15. Related party transactions

There were no related party transactions in the current or prior period.

16. Prior year accounting period

The prior year accounting period was from 12 March 2020 to 31 March 2021. Comparative information is provided for this 12.5 month period.

30

Legs 4 Africa

Notes to the financial statements

For the year ended 31 March 2022

17. Prior period adjustments

The comparative financial statements have been adjusted due to incorrectly preparing the accounts on a receipts and payments basis and recording unrestricted income as restricted. The effects of the restatement are set out below:

Creditors
Creditors per original accounts at 31 March 2021
Accruals
Other taxation and social security
Restated creditors as at 31 March 2021
Debtors
Debtors per original accounts at 31 March 2021
Accrued income
Restated debtors as at 31 March 2021
Funds
Funds per original accounts at 31 March 2021
Adjustment to debtors
Adjustment to creditors
Correct bank balance
Reclassify unrestricted income
Restated funds at 31 March 2021		 Restricted
£
254,383
-
-
-
(108,573)
145,810		 £
57,249
5
(19,466)
34,957
108,573
181,318
Unrestricted		 2021
£
-
4,255
15,211
19,466
2021
£
-
5
5
Total 2021
£
311,632
5
(19,466)
34,957
-
327,128

31