SWIDN South West International Development Network Annual Report Financial Statements 2024 SOUTH WEST INTERNATIONAL DEVELOPMENT NETWORK CHARlfl NO. 1173320
SOUTH WEST INTERNATIONAL DEVELOPMENT NETWORK Table of Contents Hello and welcome (r impact in 24 Trainirg and leIr sUptirE sector change SWIDN'sComrwnity 12 Our plans for 2U25 13 Thk y( 15 Firwaa statWTEnts 16 SWIDN 2024
Hello and welcome,
Thank you for taking the time to explore our Annual Impact Report. This is a document we love to put together each year, and it forms part of how we reflect about our work and its impact. It captures the progress we’ve made, the lessons we’ve learned, and the communities we’ve had the privilege to work alongside.
This year, we’re proud to share about some research we did to capture the scope of registered international development charities in the South West, our work with the UK Alliance to deliver funding from the British Government to better support civil society in the South West, and the launching of a mentorship scheme to support collaborative partnerships, individual growth and professional development.
Behind every number is a story, and we share some of those stories here. As ever, I’m proud to be part of the SWIDN team and the amazing network of our members and supporters across the South West who work so hard to make our world a better place. We hope you’ll see not just impact, but intention, in the following stories, as well a solid foundation for what comes next.
Hannah Stevenson Doornbos Executive Director, SWIDN
As Co-Chairs of the Board, it is our privilege to share with you this year’s Annual Impact Report. This report represents more than a summary of the past twelve months - it reflects the collective effort, resilience, and commitment of our team, our members and our wider community. In a time marked by both challenge and opportunity, we are proud of the progress made, the partnerships strengthened, and the impact achieved.
This year, we’ve seen board-level changes, with Sarah Galvin retiring as co-chair and board member in December and Rachel Haynes stepping up from her role as Trustee to become co-chair. Throughout the year, we have remained focused on supporting our members and wider civil society across the South West, working to do so in collaboration and with integrity. The milestones you’ll see in the pages that follow are not just indicators of success, but a testament to what is possible when communities work together to make change happen.
On behalf of the entire Board, we extend our deepest gratitude to our members, staff, partners and supporters, for working with us in 2024.
With sincere thanks,
Frances Hill and Rachel Haynes CO-Chairs of SWIDN
SWIDN | 1
info@swidn.org.uk
We bring together diverse perspectives, resources and expertise locally to tackle complex issues globally. Staff Members We exist to strengthen efforts to achieve global justice, and to protect and support civil society, which we believe is essential for social change towards a more just and equitable world for all. 10 Board Members Through our work: 118 Network Members e connect people and ideas for innovative partnerships. e provide training and learning opportunities to improve practice. e resource transformative change in the sector. WIDN I, info@swidn.org.uk
Our impact in 2024 Networking events 'It is of enormous value to me to be able, through SWIDN, to connect with others working in Bristol and the South West on issues relating to global solidarity, decolonisation, international human rights. l also really appreciate that SWIDN works with individuals, as well as organisations. and at the personal as well as the organisational level. So whoever we work for, we have that personal connection., Annual conference sessions 12 SWIDN Member, 2024 Training courses 328 22 Thematic working group meetings Event participants 5636 45 Community Members Online and in-person events SWIDN13 info@swidn.org.uk
Connecting people and ideas Mentorship In January 2024, we launched a pilot mentorship programme in collaboration with Shaenna Loughnane, founder of Kuandaa Consultancy. We're sincerely grateful to Shaenna for her dedication in delivering this scheme in partnership with SWIDN, and for the many hours she generously volunteered to ensure the scheme ran smoothly. Between January- June 2024. we enabled 21 mentorship partnerships to meet together across the South West. Of those who responded to our final feedback surveys, l(Y)% of the mentees found their mentorship relationships positive and IOO°A agreed that SWIDN should run the scheme again. Feedback from Mentors and Mentees 'My mentor was supportive. engaging and was open to discussing a variety of challenges and 'what I was finding difficult this week,. The sessions were open and honest and I felt able to share personal challenges that were also affecting my work which was very supportive., 'I've had a really positive experience, and I thought the check-ins about how the scheme were going were excellent as it felt a lot of effort and thought were going into making the pilot work well., '1 learnt that a lot of my experience that has been gained simply from having worked in the charlty field for many years is valuable to another person who is a little bit less far along the path than me, 'It was great to mentor someone just starting in their career - it made me realise that l am not a "new comer. any morel, SWIDN14 linfo@swidn.org.uk
Mapping International Development Charities in the South West In October 2024, we publlshed our report 'Mapplng the Sector In the South West,, a culmination of months of analysis from data in the public domain published by the Charity Commission. The purpose of this project was to provide a snapshot of registered charities in the South West who are working towards tackling global poverty and inequality outside the UK, to inform our support to charities in the region and our knowledge of the scope and scale of the sector here. We found 524 charities working in International Development and registered in the South West. This figure did not take into account registered charities who were more than 12 months overdue with their annual accounts (a figure which changes daily), charities who had a regulatory alert issues by the Charity Commission, charities who reported less than £100 in income for 2 years, grant- making trusts who report giving grant funding to multiple organisations. charities who are not working in countries identified as a priority by the UK Government for aid and development, charities not focused on delivering the SDGS, and charities who reported their primary purpose as prompting religious faith. We found that these registered charities had a totsl, combined income of £267 million GBP, including £200m from 'donations and legacies, from the British people. 15% Gloucestershire 14% Clty of Brlstol 17% Somerset 18% Devon 8% Cornwall Wlltshlre 17% Dorset 12% We also found that: There are international development charities spread across the whole of the Westcountry, including in Devon (18°A), Wiltshire and Somerset (17% respectively), Gloucestershire (15%), the City of Bristol (14%), Dorset (14%) and Cornwall (8%). We also found they were working in 117 countries around the world. 90°A of registered international development charities in the South West are small, reporting an annual income of less than £500,000 There is at least I re8lStered international development charity in all 58 parliamentsry constituencies in the South West. Y(xJ (3n re1 our full report he SWIDN15 info@swidn.org.uk
Networking One of the biggest networking events of our year celebrates International Womens Day. To mark International Women's Day 2024, we hosted a discussion focused on learning from grassroots women's organisations. This was partly in response to the UK Government's commitment. outlined in the November 2023 White Paper on International Development, to fund grassroots women's groups. We had the privilege of hearing from Dr Atuki Turner, Godess Bvukutwa, and Dr Stella Nyanzi, who shared insight5 from their work in Uganda and Zimbabwe as grassroots leaders of civil society organisations and movements addressing gendered injustice. We are very grateful to Atuki, Godess and Stella for sharing about their radical work. 40 Registered participants 'It's very refreshing to join an IWD day event about sharing learning, and the work throughout the year (and years), and how we can work together across borders in ways that have actually been impactful. Thank you for sharing., IWD 2024 Participant "Thanks for a very enriching storytelling sessionll IWD 2024 Participant 'Thank you all for this power packed session of learning and sharing., IWD 2024 Participant GRASSROOTS POWER SWIDN16 info@swidn.org.uk
Training and Learning Collaboration sits at the heart of every event we host - designed not only to share knowledge, but to enable connections, encourage new partnerships. and strengthen the collective capacity of our sector. We also recognise the financial and capacity constraints many of our members face when it comes to investing in professional learning and development. That's why we offer a range of training opportunities - both free and ticketed - delivered online and in person, within UK school times and dates as much as we are able to, with payable tickets tiered according to organisational income. Our goal is to ensure we are offering accessible, relevant, and responsive information and support that addresses the needs of our community. 77/ 504 Found SWIDN events a useful place to connect and network Registered participants 97% Gained new knowledge from our events 49/ Registered participants 84/ Felt better connected to the sector in the SW as a result of SWIDN SWIDN17 linfo@swidn.org.uk
'1 just wanted to send across my gratitude for organising and leading last week's training. I found it hugely helpful and on a personal note one of the most relevant trainings I have ever received. The trainer was spot on with the content and the delivery of the session - my only wish was that it was a weekly/monthly session! I found I have taken away lots of useful strategies to use going forward. I have recommended it to all my colleagues as I truly felt it was invaluable training if it were to ever be offered again., SWIDN Member 'Brilliant sessions, very relevant and important. The h05t made it easy to talk about our own weaknesses on the topic and ask questions so we can go forward and do better., SWIDN Member In 2024, we delivered a series of trainings along two broad themes: firstly, to enhance, equip and support organisational effectiveness, and secondly, to address and improve equity in the international development sector. We also committed to ensuring issues of equity, into anticoloniality, antiracism and power critical analyses were included within all of our discussions of operational effectiveness. Operational Effectiveness Addressing Equity Financial Management for Small INGOS Mentorship Skills Climate Fresk Swahili Language Training Localisation Training Designing and Anti-Racism Policy East Africa Discussion Group World Earth Day Wellbeing at Work Safeguarding for Trustees and UK Staff Al - Implications. Benefits and Challenges Writing for Impact SWIDN18 linfo@swidn.org.uk
Supporting Sector Change Supporting LGBTQl+ Justice Internationally In 2024, we held a series of Working Group discussions building on the work we carried out in 2023 to support our members operating in Uganda to respond to the legal changes following the passage of the Anti-Homosexuality Bill. We are grateful for the support and knowledge of Let's Walk Uganda for partnering with us in this work. Self-care as a Tool for Recognising Inequity We partnered with Dr Vik Mohan, a working GP in Exeter and founder director of SWIDN member organisation Blue Ventures. to address wellbeing amongst our membership. Vik delivered a workshop particularly recogni5ing burnout and mitigating the risk with changes to ways of working. This workshop was part of our work to transform our sector away from colonial ways of workin8 towards greater equity and solidarity. We know that some of the ways of working in our sector, particularly cultures of permanent busyness, can exhaust the space we need to connect with ourselves. It can be diff icult to recognise inequity in the work we do when our capacity for reflexivity is overwhelmed. 'This has been one of the most impartful trainings I've ever attended, thank you., Wellbeing Tralnlns Partlclpant, June 2024 Enabling Change through Language In 2024, we offered monthly language learning classes as a practical means to support our members with the skills they need to shift power in their work, individually and organisationally. Through monthly online Swahili workshops led by Tanzanian nationals in partnership with Lugha Swahili School, our members working in East Africa improved their language knowledge and confidence. We offered opportunities for beginners and intermediate language speakers and were delighted to see so many of our members attending these important skills-based sessions. 30 14 Registered participants SW organisations SWIDN19 linfo@swidn.org.uk
Who are we learning from. Over the last few years, we have hosted a number of events which looked at addressing coloniality in knowledge production about international development. We have repeatedly heard the challenge to shift the location of our knowledge away from privileged voices in the UK and back to the communities where development projects are implemented. In 2024, we wanted to improve how we monitor the knowledge that we platform and so we asked all our contributors to complete a demographics survey. We are grateful to 24 individuals for completing our survey. 68% 79% Identified as people of colour Identified as heterosexual/ straight 48/ 17/ Identified as being from the 'Global South, or from 'South of the Sahara, Identified that their day-to- day activities were limited a little because of a health problem or disability 75/ Identified as female SWIDN 110 info@swidn.org.uk
Conference 2024 SWIDN'S annual conference is always centred on themes of equity and justice, each year addressing a key theme within the sector. In 2024, we focused on 'Locally-led Development,, exploring topics such as reparative funding as an alternative to traditional aid, the value of indigenous knowledge in contrast to the SDGS, and approaches to locally- led monitoring and evaluation that centres communities over donors. Practical sessions included a workshop on recruiting diverse board members, and our member-focused session heard from member organisations on their experiences shifting toward local leadership, including relocating management roles abroad, decolonising branding, ending certsin programmes. and adapting governance processe& We closed with a virtual networking session, using the photography of Angèle Etoundi Essamba as a structure for an informal discussion on locally-led images and story-telling as a means of connecting. We're very grateful to Angèle Etoundi Essamba for her permission to view her work. 127 72% Registered participants Participants were in the SW 95/ Events Of participants felt challenge to reflect, innovate and improve the way they/ their organisation works 82% 96/ Of participants were SWIDN members Positive Feedback SWIDN | 11 info@swidn.org.uk
SWIDN'S Community Our Members We are grateful to all our members for their continued support and engagement throughout 2024. Each year we see some movement within our membership as people move between roles, move in and out of the South WesL or shift their financial priorities elsewhere. In 2024, we welcomed 22 new members and said goodbye to 19. We closed the year with 121 members in totsl. Our Partners SWIDN has been a part of the UK Alliance since 2019. The UK Alliance is a group of infrastructure charities that exist to support international civil society across the UK and, in addition to SWIDN, includes Hub Cymru Africa IHCA), Scotland's International Development Alliance (SIDA), the Coalition for Aid and Development Agencies (CADA) in Northern Ireland, the Small International Development Charities Network (SIDCN) and Bond in the UK. The Foreign, Commonwealth and Development Off ice fund the UK Alliance through Bond, of which SWIDN received £26,047 in 2024. UKaid Our Local Community In 2024, SWIDN also benefitted from support through the Social Economy West WECA Scale Up Programme. designed to grow and support the social economy in the West of England. We were able to access training and learning opportunities throughout the year tsilored to building resilience in the social impact sector. as well as building vital networks with other South West based organisations and individuals working for similar social justice goals. We are very grateful to VOSCUR and the School for Social Entrepreneurs for enabling our participation and supporting SWIDN'S growth and development. SWIDN112 info@swidn.org.uk
Our Plans for 2025 In 2024. we undertook a strategy review in which we committed to working on 3 cross- cutting issues between 2024 - 26. These are: Continuously leaming to improve practice Re50urcing best proctice and professional development Enobling collaboration and partnerships Supwrting greater efficiency. impact and resilience Growth Actively pursuing anti-racist practice Interro8Otin8 coloniol ideologies in policy and proctice Learning from local expertise and lived experience Highlightin8 misrepresentation in language and imagery Anti-colonisation Valuing plonet ond people Recognising individual and orgdnisational power and responslbillty Acknowledging the greatest impact on global majority communities Challenging misinfomiation Climate Justice These priorities continue to guide our activities, in addition to requests we receive from our members. Care Reform in 2025 One of the findings from our research into the sector in the South West found that 120A of registered international development charities in the South West still support orphanages, despite widespread consensus that institutional care is not best practice for marginalised children. In response to our findings. SWIDN will host a 2025 event in partnership with Hope and Homes for Children, a South West-based organisation leading the call for care reform, as well as our partner and member Hub Cymru Africa. Building Resilience wlthln Clvll SocSety After reflecting on the experience of some of charitable members in 2024, we identified a gap in support for civil society that addresses core themes with building resilience in mind. As such, we are planning a 4-part series in May 2025 to build charity resilience. addressing the broad themes of Funding, Shifting, Merging and Closing. Development Studies Association Conference 2025, University of Bath We're delighted to be working with the Centre for Development Studies, University of Bath to deliver two workshops at the DSA Conference 2025 to bring practitioner and academic voices together around issues of equity in our sector. CDS are a long-standing member of SWIDNs and will be hosting the DSA25 Conference next year. SWIDN113 info@swidn.org.uk
As part of our strategic review in 2024, we also considered our organisational values, re-examining those that we had previously identified and changing these to adapt to our organisation as it is today. This was an important part of considering our approach to our strategic cross-cutting issues, to agreeing as a team how and why we would engage with issues of equity including coloniality and racism, and how we would prioritise and build positive working relationships across our community. Our Values We are committed to Integrity, to proctising honesty, accountability and transparency in all our actions and behoviours, both towords others and towards ourselves. We are committed to reflexlvlty, to continuously reflect on how our own perspectives, biases, and contexts influence our thoughts and actions, and to critically examining our role and impact within our world. We value people and are committed to understanding altemative perspectives and to celebrating our differences. We value relationality and resourcing equal and inspiring relationships. We are committed to enabling greater collaboration. to both improve impact and efficiency. and because workin8 tosether is a vital tool against injustice and inequality. We value Intersertlonallty through learning from diverse voices that represent the expertise of people experiencing global inequality, injustice and poverty. We are committed to tackling the root causes of global inequality. We stand in solldarlty with people experiencing poverty, inequality and injustice. We work in partnerships to end these, in recognition of our global interconnectedness and towards a fairer world for all. SWIDN114 info@swidn.org.uk
Thank you We are grateful to all our members, donors, volunteers, contributors. partners and supporters in 2024. We couldn't deliver our impact without you. We are particularly grateful to: Our Donors in 2024 The FCDO Civil Society Collective Fund Bond Our Volunteers in 2024 Sarah Galvin Shaenna Loughnane Frances Hill Rachel Haynes rigist Grieve Stuart Davis Our Partners in 2024 Stuart Davis Consulting Group Small International Development Charities Network ISIDCN) Hub Cymru Africa Scotland's International Development Alliance (SIDA) CADA Northem Ireland (CADA NI) Bond Triple Bottom Line Accounting Womble Bond Dickinson, Bristol Modular Digital SWIDN115 info@swidn.org.uk
Trustees Report and Financial Statements Year to 31 December 2024 Administrative Information Charity name: South West Intemational Development Network Charity registration number: 1173320 Registered Office: C/0 Future Leap, 16 Oakfield Road, Clifton, Bristol, BS8 2AP Independent Examlner. Rupert Taylor Independent Examiner Address: 5 Mount Pleasant, Millbrook, Torpoint, Comwall PLIO IBH Banking Provider. Lloyds Bank Banking Provider Address: 25 Gresham Street, London. EC2V 7HN Trustees in 2024 - 25 Frances Hill Co-chair Rachel Haynes - Co-chair Stuart Davis - Treasurer Tigist Grieve Janet Whitelaw-jones Tom Urry Sarah Galvin - Co-chair (resigned 4 December 2024) Donald Mavunduse (resigned 4 December 2024) Ryan Stodart (appointed 5 March 2025) Emma Hayward (appointed 5 March 2025) Waradas Thiyagaraja (appointed 5 March 2025) Odein Princewill (appointed 5 March 2025) SWIDN116 info@swidn.org.uk
Structure, Governance and Management The South West International Development Network is a Charitable Incorporated Organisation, incorporated on 7th June 2017 and re8iStered as a charity on 7th June 2017. Its governing document is the Constitution dated 16th May 2017. Prior to this date. SWIDN operated as an unincorporated association, which donated all of its funds to the new charity on its incorporation. During 2023, the Trustees delegated the day to day operation of the company to the Executive Director and the Network Coordinator. All trustees are nominated by existing trustees, and elected by a simple majority vote at the AGM or other Trustees, Meetings. In selecting individuals for appointment as charity trustees, the trustees have regard to the skills, knowledge and experience needed for the effective administration of the charity. Objects and Activities Charitable Objects The promotion of the voluntary sector for the public benefit primarily in the south west of England in particular by building the capacity of charitable and voluntary organisations working to prevent or relieve poverty in any part of the world by providing them with advice, information and training and services to enable them to pursue their charitable purposes and improve the eff iciency and management of their resources. "The Voluntary Sector, means charities and voluntary organisations. Charities are organisations, which are established for exclusively charitsble purposes in accordance with the law of En8land and Wales. Voluntsry organisations are independent organisations, which are established for purposes that add value to the community as a whole, or a significant section of the community, and which are not permitted by their constitution to make a profit for private distribution. Voluntary or8anisations do not include local government or other statutory authorities. SWIDN117 info@swidn.org.uk
Public Benefit The charity delivers public benefit by actively supporting the charitsble and voluntary organisations working to prevent or relieve poverty in any part of the world by providing them with information, training. services and signposting to advice to enable them to pursue their charitable purposes and improve the eff iciency and management of their resources. The Trustees are aware of the requirement of public benefit and seek to implement the Charity Commissioners, guidance on public benefit. The ways in which SWIDN provides puiblic benefit are described above. Achievements and Performance The trustees of the South West International Development Network (SWIDN) are pleased to report on another busy, productive and successful year for SWIDN in 2024. The network has continued a steady journey of growth and development in pursuit of its stated charitable aims and objectives. With the shared goal to see an end to global poverty. SWIDN plays an active role supporting charitable and voluntary organisations and individuals working to prevent or relieve poverty in any part of the world by providing them with training, information, convening services to strengthen collaboration and partnerships, and resources to enable them to pursue their goals and improve the eff iciency and management of their resources. Futher details of our achievements and performance in 2024 are found within this report. We are proud of the impact we have been able to achieve and know that we have only been able to see this success because of the hard work and loyalty of our team, our partners, our members and our donors. Safeguarding As part of our work to improve Safeguarding within SWIDN, we are committed to reporting on our approach in every Annual Report. In 2024, over 90% of our events were delivered online and 100% of our events engaged adults. We do not work with children in the UK or internationally. In 2024, we received feedback which led us to document 2 separate experiences of offence caused and experienced within a SWIDN online event. We received no formal safeguarding disclosures relating to either and did not categorise these as safeguarding incidences. As part of working to keep our online spaces safer, we have Guidelines for Engagement which we share with participants at the start of each event. We continuously review these to ensure they remain relevant and eff ective. SWIDN118 info@swidn.org.uk
Vision, Mission & Strategy Our vision is of a thriving, dynamic and diverse network of organisations and individuals in the South West of the UK who effectively contribute to the global delivery of the UN Sustsinable Development Goals. Our mission is to strengthen the capacity, knowledge, collaboration and voice of all South West International Development Network (SWIDN) members, enabling them to more effectively work towards the SDGS. +++t Our values are Integrity - Reflexivity - Relationality - Collaboration Intersectionality - Solidarity The SWIDN Team The SWIDN secretarlat contlnued In an employment model In 2024: Hannah Stevenson Doornbos remained in the role of Executive Director and Emma Sawyer remained in the role of Membership and Finance Manager. There were no changes to the stsff team. The SWIDN Board of Trustees changed sllghtly In 2024: Sarah Galvin and Donald Mavunduse left the Board of Trustees. we ended the year with a recruitment process in place for 4 new trustees to begin in the first quarter of 2025. We are particularly gratef ul to Sarah Galvin for her many years of friendship and support to SWIDN, both in her role as Trustee and then Co-chair. SWIDN119 info@swidn.org.uk
Fundraising In 2024, we received £24,991 from Bond through the FCDO'S Civil Society Collective fund. This was within a new grant period which began on l May 2024 and is due to run until 2027. This grant contributes towards our membership activities and events through funding staff time, specifically to support the resilience and collaboration of civil society and the transformation of our sector towards greater equity in practice. We also received sponsorship for our Festive Drinks networking event from Triple Bottom Line Accounting. We are grateful to all our partners and sponsors for their support and engagemenL We continue to look for alternative funding sources to diversify our income in 2025. Financial Review During the year ending 31st December 2024, SWIDN received income of £46,910 (2023: 38,904). This income included £11,58712023: £14,244) from membership fee income, £1250 (2023: £3,51X)) from an unrestricted grant from Bond, £24,991 from a restricted grant from Bond (2023: £0), and £2,900 from donations of services and facilities12023: £10,500). Expenditure during the year was £50,266 (2023: £48,616). Trustees ensured reserves were not depleted through a strategic focus on fundraising and partnership building. They are satisfied that SWIDN remains a going concern on an ongoing basis. Reserves Policy It is the Trustees, intention, as ststed in SWIDN'S Financial Policy and Procedures, to work towards building up reserrfes equal to 6 months, essential running costs, which equates to around £9,000. At the balance sheet date the free reserrfes amounted to £12,752 (2023: £16,108). SWIDN continues to hold an additional £9,000 in a designated contingency reserve. The trustees monitor and retain oversight of the charity's finances at all times and are satisfied that they are being managed effectively and correctly. SWIDN120 info@swidn.org.uk
Statement of Responsibilities of the Trustees
Trustees are required 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 charitable company for the year. In preparing those financial statements the trustees are required to:
-
Select suitable accounting policies and then apply them consistently;
-
Observe the methods and principles in the applicable Charities SORP; Make judgements and estimates that are reasonable and prudent;
-
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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 and the applicable Charities (Accounts and Reports) Regulations.
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 confirm that to the best of their knowledge there is no information relevant to the Independent Examination of which the Examiner is unaware.
The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant financial information and that this information has been communicated to the Examiner.
The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
Approved by the Trustees on 12th June 2025 and signed on their behalf by:
Type text here Frances Hill, Trustee Stuart Davis, Trustee
SWIDN | 21
info@swidn.org.uk
Independent examiner's report to the trustees of South West International Development Network
I report to the trustees on my examination of the accounts of the South West International Development Charity (“the Trust”) for the year to 31st December 2024 which are set out below from pages 22 - 28.
Responsibilities and basis of report
As the charity's trustees, 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 Trust’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
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination 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 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.
Rupert Taylor
5 Mount Pleasant, Millbrook, Torpoint Cornwall PL10 1BY
2nd July 2025
SWIDN | 22
info@swidn.org.uk
South West International Development Network Statement of Financial Activities
(incorporating Income & Expenditure Account) Year to 31st December 2024
| Year to | Year to | Year to | Year to | ||
|---|---|---|---|---|---|
| **31/12/2024 ** | **31/12/2024 ** | **31/12/2024 ** | 31/12/2023 | ||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| [see Note 11] | |||||
| Notes | £ | £ | £ | £ | |
| Income from: | |||||
| Donations | [2] | 4,110 | - | 4,110 | 11,719 |
| Charitable activities | [3] | 17,406 | 24,991 | 42,398 | 26,914 |
| Investments | 403 | - | 403 | 270 | |
| --------------- | --------------- | --------------- | --------------- | ||
| Total Income | 21,919 | 24,991 | 46,910 | 38,904 | |
| Expenditure on: | |||||
| Charitable activities | [4] | 25,275 | 24,991 | 50,266 | 48,616 |
| --------------- | --------------- | --------------- | --------------- | ||
| Total Expenditure | 25,275 | 24,991 | 50,266 | 48,616 | |
| --------------- | --------------- | --------------- | --------------- | ||
| Net Income / (Expenditure) | (3,356) | - | (3,356) | (9,712) | |
| Transfers between funds | [8] | - | - | - | - |
| --------------- | --------------- | --------------- | --------------- | ||
| Net Movement in Funds | (3,356) | - | (3,356) | (9,712) | |
| Total funds brought forward | 25,108 | - | 25,108 | 34,820 | |
| --------------- | --------------- | --------------- | --------------- | ||
| Total funds carried forward | 21,752 | - | 21,752 | 25,108 |
South West International Development Network Balance Sheet
As at 31st December 2024
Charity number: 1173320
| 2024 | 2023 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed Assets | [5] | - | - |
| Current Assets | |||
| Debtors and prepayments | [6] | 410 | 593 |
| Cash at bank and on hand | 27,982 | 31,638 | |
| --------------- | --------------- | ||
| 28,392 | 32,231 | ||
| Current Liabilities | |||
| Creditors and accruals | [7] | 6,640 | 7,123 |
| --------------- | --------------- | ||
| Net Current Assets | 21,752 | 25,108 | |
| --------------- | --------------- | ||
| Net Assets | 21,752 | 25,108 | |
| The funds of the charity: | |||
| Unrestricted funds: | |||
| General funds | [8] | 12,752 | 16,108 |
| Designated funds | [8] | 9,000 | 9,000 |
| Restricted funds | [8] | - | - |
| --------------- | --------------- | ||
| Total funds: | 21,752 | 25,108 |
Approved by the trustees on 12th June 2025 and signed on their behalf by:
………………………………………… ………………………………………… foett"Grad Vou Frances Hill Stuart Davis Chair Treasurer
South West International Development Network Notes to the Accounts Year to 31st December 2024
[1] Principal Accounting Policies
The principal accounting policies adopted in the preparation of the financial statements are set out below.
(a) Basis of preparation
The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), as amended by Update Bulletin 1 issued on 2nd February 2016, and the Charities Act 2011.
South West International Development Network 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(s).
(b) Preparation of the accounts on a going concern basis
While the charity recorded a small deficit in the year ending 31st December 2024, this was funded from reserves, and the 2025 budget forecasts a surplus on unrestricted funds. The charity has three year funding from FCDO from 2024 to 2026. The trustees therefore believe that the charity is a going concern over the medium term. For more details, see the Financial Review on page 19.
(c) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from 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.
Income received in advance of activities is deferred until the criteria for income recognition have been met (see Note 7).
(d) Donated services and facilities
Donated professional services and 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 is probable and that economic benefit can be measured reliably. The total of such donations during the year was £2,900 (2024 £10,500). In accordance with the Charities SORP (FRS 102), the general volunteer time of trustees and volunteers is not recognised with any monetary value.
(e) 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.
(f) Fund Accounting
[i] Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
[ii] Designated funds are unrestricted funds set aside by the Management Committee for particular purposes.
[iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
- (g) 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. As the charity is not registered for VAT, all VAT on expenditure is charged as a cost against the activity for which the expenditure was incurred. Expenditure is classified under the following activity headings:
[i] Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
[ii] Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, and those costs of an indirect nature necessary to support them.
[iii] Other expenditure represents those items not falling into any other heading. There were no such costs during the year in question.
South West International Development Network Notes to the Accounts (continued) Year to 31st December 2024
(h) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. These include office costs, finance, personnel, payroll and governance costs which support the charity's charitable activities.
(i) Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
(j) Fixed Assets
Tangible fixed assets are written off over the expected useful life of the asset, at 25% per annum on the reducing balance method. Individual items costing less than £500 are not treated as fixed assets.
(k) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
(l) 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 account.
(m) Creditors
Creditors are recognised where the charitable company 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 are normally recognised at their settlement amount after allowing for any trade discounts due.
[2] Income from donations
| Income from donations | |||||||
|---|---|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | ||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| £ | £ | £ | £ | £ | £ | ||
| Donated services and facilities | 2,900 | - | 2,900 | 10,500 | - | 10,500 | |
| Individual donations | 1,210 | - | 1,210 | 1,219 | - | 1,219 | |
| --------------- | --------------- | --------------- | --------------- | --------------- | --------------- | ||
| 4,110 | - | 4,110 | 11,719 | - | 11,719 | ||
| Income from charitable activities | |||||||
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | ||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| £ | £ | £ | £ | £ | £ | ||
| Grants: | |||||||
| Bond | 1,250 | 24,991 | 26,241 | 3,500 | - | 3,500 | |
| Lawton Charitable Trust | - | - | - | 3,000 | - | 3,000 | |
| Other grants | - | - | - | 2,800 | - | 2,800 | |
| --------------- | --------------- | --------------- | --------------- | --------------- | --------------- | ||
| Total grants | 1,250 | 24,991 | 26,241 | 9,300 | - | 9,300 | |
| Membership fees | 11,587 | - | 11,587 | 14,244 | - | 14,244 | |
| Other fees and ticket sales | 4,069 | - | 4,069 | 3,070 | - | 3,070 | |
| Sponsorship | 500 | - | 500 | - | - | 3,070 | |
| Compensation from bank | - | - | - | 300 | - | 300 | |
| --------------- | --------------- | --------------- | --------------- | --------------- | --------------- | ||
| 17,406 | 24,991 | 42,398 | 26,914 | - | 26,914 |
[3] Income from charitable activities
South West International Development Network Notes to the Accounts (continued) Year to 31st December 2024
[4] Analysis of expenditure on charitable activities
| 2024 | 2023 | |
|---|---|---|
| Direct costs: | £ | £ |
| Salaries including pension | 31,540 | 9,096 |
| Freelance & professional fees | 3,608 | 21,760 |
| Marketing and communications | 2,452 | 9,672 |
| Activity delivery costs | 4,448 | 1,543 |
| Travel and accommodation | 1,232 | 961 |
| --------------- | --------------- | |
| 43,279 | 43,032 | |
| Support costs: | ||
| Salaries including pension | 3,504 | 1,011 |
| Freelance & professional fees | 900 | 3,242 |
| Office costs | 830 | 196 |
| IT costs | 494 | 307 |
| Bank charges and commissions | 222 | 16 |
| Accountancy | 308 | 164 |
| Fee for independent examination | 224 | 196 |
| Insurance | 505 | 452 |
| --------------- | --------------- | |
| Total Support Costs | 6,987 | 5,584 |
| --------------- | --------------- | |
| Total Expenditure | 50,266 | 48,616 |
As the charity only carries out one area of charitable activity, support costs have not been apportioned.
| [5] [6] |
Tangible Fixed Assets Equipment 2024 Cost £ Opening balance - Additions during the year - --------------- - Depreciation Opening balance - Charge for the year - --------------- - --------------- Net Book Value at 31/12/24: - Net Book Value at 31/12/23: - Debtors and prepayments 2024 2023 £ £ Trade debtors - 400 Grants due 194 - Prepayments 215 193 --------------- --------------- 410 593 |
|---|---|
South West International Development Network Notes to the Accounts (continued) Year to 31st December 2024
- [7] Creditors
| Creditors | ||
|---|---|---|
| 2024 | 2023 | |
| Amounts due within 12 months: | £ | £ |
| Accruals | 504 | 336 |
| Deferred income | 5,546 | 5,356 |
| Tax and National Insurance | 186 | 1,270 |
| Pension liability | 404 | 161 |
| --------------- | --------------- | |
| 6,640 | 7,123 |
Deferred income consists of the proportion of membership fees received during 2023 which relate to 2024. All deferred income from 2022 was fully utilised in 2023.
| [8] | Movements in funds Balance at Transfers Balance at 31/12/2023 Income Expenditure between 31/12/2024 funds Restricted Funds: Bond - 24,991 (24,991) - - --------------- --------------- --------------- --------------- --------------- Total Restricted Funds: - 24,991 (24,991) - - Unrestricted Funds: Designated Funds: Bond - 1,250 (1,250) - - Contingency Reserve 9,000 - - - 9,000 --------------- --------------- --------------- --------------- --------------- Total Designated Funds: 9,000 1,250 (1,250) - 9,000 General Funds 16,108 20,669 (24,025) - 12,752 --------------- --------------- --------------- --------------- --------------- Total Unrestricted Funds: 25,108 21,919 (25,275) - 21,752 --------------- --------------- --------------- --------------- --------------- Total Funds: 25,108 46,910 (50,266) - 21,752 |
|---|---|
The Bond grants fund SWIDN's core mission to support British overseas NGO's and their development. As of 2024, the funding was increased and became restricted.
The Contingency Fund is to provide for running costs in the event of loss of income, in line with the charity's Reserves Policy.
| Movements in funds | Balance at | Transfers | Balance at | ||
|---|---|---|---|---|---|
| (previous year comparison) | 31/12/2022 | Income | Expenditure | between | 31/12/2023 |
| Unrestricted Funds: | |||||
| Designated Funds: | |||||
| Bond | 8,296 | 3,500 | (11,796) | - | - |
| Contingency Reserve | 9,000 | - | - | - | 9,000 |
| --------------- | --------------- | --------------- | --------------- | --------------- | |
| Total Designated Funds: | 17,296 | 3,500 | (11,796) | - | 9,000 |
| General Funds | 17,524 | 35,404 | (36,820) | - | 16,108 |
| --------------- | --------------- | --------------- | --------------- | --------------- | |
| Total Unrestricted Funds: | 34,820 | 38,904 | (48,616) | - | 25,108 |
| --------------- | --------------- | --------------- | --------------- | --------------- | |
| Total Funds: | 34,820 | 38,904 | (48,616) | - | 25,108 |
South West International Development Network Notes to the Accounts (continued) Year to 31st December 2024
[9] Payments to trustees and related party transactions
- One trustee received an honorarium of £550 for delivering training during the year (2023 nil). The legal authority for these payments is contained in the charity's Memorandum of Association. The trustees have had regard to the Charity Commission guidance on trustee payments.
The trustees received no remuneration for acting as trustees during the year (2023 nil).
One trustee received expenses totalling £282 during the year (2023 nil). These were reimbursements of costs incurred in furtherance of the charity's objects.
One trustee donated professional services to the charity with a value of £900 (2023 £4,000 from two trustees).
There were no other related party transactions during the period.
| [10] | Staff costs 2024 2023 £ £ Gross salaries 34,023 10,107 Employer pensions 1,021 303 --------------- --------------- 35,044 10,410 |
|---|---|
The key management personnel of the charity during the period comprise the trustees and the Executive Director. The total employee benefits paid to the key management personnel during the year was period was £23,700 (2023 £17,919).
[11] Statement of Financial Activities: previous year
| Year to | Year to | Year to | |
|---|---|---|---|
| **31/12/2023 ** | **31/12/2023 ** | 31/12/2023 | |
| Unrestricted | Restricted | Total | |
| funds | funds | funds | |
| £ | £ | £ | |
| Income: | |||
| Donations | 11,719 | - | 11,719 |
| Charitable activities | 26,914 | - | 26,914 |
| Investments | 270 | - | 270 |
| --------------- | --------------- | --------------- | |
| Total Income | 38,904 | - | 38,904 |
| Expenditure: | |||
| Costs of raising funds | - | - | - |
| Charitable activities | 48,616 | - | 48,616 |
| --------------- | --------------- | --------------- | |
| Total Expenditure | 48,616 | - | 48,616 |
| --------------- | --------------- | --------------- | |
| Net Income / (Expenditure) | (9,712) | - | (9,712) |
| Transfers between funds | - | - | - |
| --------------- | --------------- | --------------- | |
| Net Movement in Funds | (9,712) | - | (9,712) |
| Total funds brought forward | 34,820 | - | 34,820 |
| --------------- | --------------- | --------------- | |
| Total funds carried forward | 25,108 | - | 25,108 |
SWIDN South West I nternational Development Network CONTACT US SWIDN 16 OAKFIELD ROAD CLIFTON BRISTOL BS8 2AP INFO@SWIDN.ORG.UK WWW.SWIDN.ORG.UK REGISTERED CHARITY IN ENGLAND & WALES NO. 1173320