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2020-12-31-accounts

ACTION FOR SOUTHERN AFRICA (ACTSA)

REPORT AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

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Action for Southern Africa (ACTSA)

Charity Registration No. 1174757

ANNUAL REPORT AND THE REPORT OF THE TRUSTEES – 2020

Introduction

"Eradicating the legacy of apartheid and rebuilding our region will take many years. We need your support and we warmly welcome the transformation of the Anti-Apartheid Movement to Action for Southern Africa." - Nelson Mandela

"We can depend on you as ACTSA to walk with us as we seek to make a reality for all of our precious freedom." - Archbishop Desmond Tutu

ACTSA was established in 1994 as the successor organisation to the Anti-Apartheid Movement (AAM). It was established shortly after South Africa’s first democratic election, during which Nelson Mandela became the first democratically elected President of South Africa. By 1994 the goals of the AAM had been achieved and it had grown from a small, grassroots organisation to the largest international solidarity movement in the UK. The AAM consulted widely on whether it should disband after South African apartheid ended. The clear response from members, affiliates and, especially, key partners and contacts in Southern Africa was that it should not. Despite the movement's triumph over the South African apartheid regime, major challenges across the region called for renewed, not diminished, solidarity. This shift in context presented a new challenge to the AAM: to reconfigure its tactics so that they did not simply work against oppressive political systems, but rather, so that they also worked for a Southern Africa built on rights and equality. Consequently, ACTSA does all these by calling attention to issues that are often overlooked internationally, in solidarity with people and civil society partners in the region.

Previously an unincorporated organisation, ACTSA was registered as a Charitable Incorporated Organization (CIO) in England and Wales in September 2017.

More information about the AAM is available at: www.aamarchives.org

Our Mission and Vision Statements

Vision

We envision a time when every person in Southern Africa enjoys human rights and can fulfil their potential.

Mission

To raise public awareness of and engagement with the complex issues faced across Southern Africa; to steer key international decision-makers and stakeholders to take actions that will deliver justice to people experiencing human rights violations and inequality; and to work with our partners and friends, particularly those in the region, as they explore opportunities to sustainably develop their communities and nations.

Our Purpose

  1. To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) in Southern Africa.

  2. To relieve poverty and improve lives and livelihoods in socially and economically disadvantaged communities in Southern Africa

  3. To promote public education and research on human rights, equality and diversity in Southern Africa, particularly regarding nature, causes and effects of poverty, social inequity, human rights violations, and environmental degradation.

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We seek to achieve the above by:

Chair’s Remark

2020 has been a very challenging year for ACTSA. The impact of COVID-19 was felt everywhere, and the charitable sector has been hit hard. We have been unable to develop our fundraising and campaigning strategies and had to cancel several events. ACTSA Trustees decided to place staff on furlough and reviewed this decision regularly. Where possible staff were taken off furlough to engage with essential work. ACTSA Trustees started the difficult process of reviewing the charity’s position and its future work, and the Trustees presented a draft strategy for the AGM in September 2020. The strategy was discussed and approved by the AGM. It focuses the work of ACTSA more heavily on direct support for small organisations in the southern African region while retaining its unique voice as an advocate for the region. Following the AGM the Trustee group considered how best to use the charity’s resources to maximum impact in order to meet the new strategy. This involved reorganising the structure of ACTSA and this process continued for the period of this report.

The Trustee group saw a change in that Lela Kogbara who had been involved in ACTSA for decades and had been its Chair for several years, stood down at the September AGM. Two new Trustees were welcomed, Zita Holbourne and John Muir. Both had been long standing members of ACTSA’s Advisory Council.

Ensuring our work delivers our charitable aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and helps us ensure our objectives and activities remained focused on our stated purposes or charitable objects. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the charitable objectives they have set.

Our Activities and Performance

The year 2020 saw us deliver very little activity because of the impact of the pandemic and our staff being placed on furlough. Before our staff went on furlough, we played a role in highlighting the impact of the pandemic on Southern Africa and in pushing for quick and strong global action to stem the impact of the pandemic.

1 https://actsa.org/actsa-statement-on-coronavirus-covid-19-crisis/

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Other Activities in 2020 include the following:

Financial Review

Review of the charity’s financial position at the end of the period

Because of the Covid 19 pandemic ACTSA furloughed all staff from mid-April and took advantage of the Government Job Retention Scheme.

At the end of 2020, as a result of a deficit of income over expenditure of £2,693 (2019: £39,336), ACTSA had balances totalling £59,516 (2019: £62,209) of which £59,516 (2019: £53,269) is unrestricted and £Nil (2019: £8,940) is restricted.

Principal Funding Sources

Most of our income comes from our individual membership and affiliates, through membership fees, donations and fundraising activities. About 28% of income this year came from the Job Retention Scheme and 9% from a grant from the Guardian Foundation.

2 https://actsa.org/actsa-sapsn-satucc-letter-to-world-bank/

3 https://actsa.org/actsa-open-letter-to-sadc-finance-ministers-published-by-daily-maverick/

4 https://actsa.org/actsa-letter-on-isabel-dos-santoss-shady-deals-published-by-business-day/

5 https://actsa.org/actsa-letter-on-luanda-leaks-published-by-the-guardian/

6 https://actsa.org/actsa-shrnuk-article-on-international-solidarity-for-democracy-in-swaziland/

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Reserves Policy

ACTSA has a policy for holding a minimum reserve representing about three months operating costs and includes enough funds to meet any liabilities to its staff and other creditors should we find ourselves unable to continue operating. We also want to ensure that ACTSA can meet its liabilities in the event of an adverse effect on income generation. The reserve required is about £40,000.

Our Future Plans

While ACTSA continues to have a loyal paying membership and affiliates which provides us with solid monthly income, unfortunately, ACTSA has not recruited sufficient numbers of new members since its founding in 1994. ACTSA’s membership therefore is steadily declining and will, expectedly, continue to decline over the next decade. The trustees of ACTSA have decided that without a major overhaul of what we do and how we do it, we are unlikely to be successful in a mass recruitment campaign for members, particularly with young people. We also recognise that while we may not be able to be successful in gaining new members, we are able to gain support for our work, and that supporter base is growing with our improved digital and social media communication.

We are convinced that there is continuing need for our work in Southern Africa. We know that the damage done by colonialism and apartheid has not been undone and that impacts on a range of other issues including continuing poverty, gross inequality, disproportionate economic exclusion, and violence against women, undermining of social and political rights, human rights abuses, and the impact of climate change. The question therefore is how ACTSA continues to support development in the Southern African region while also being financially sustainable. This is a discussion the ACTSA management will engage the wider membership on during the course of the next year.

Structure, Governance and Management

Governing Document

The organisation is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission on 20 September 2017 and is governed under an Association Constitution.

Recruitment and Appointment of Management Committee

Under the requirements of the ACTSA CIO Constitution the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected for a maximum of 3 terms.

Trustees are appointed by a resolution of the Members; or by a decision of the Trustees.

All members of the Management Committee give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are set out in the accounts.

Risk Management

The Management Committee has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant risks to funding led to ACTSA becoming a charity and the recruitment of a new Director with experience in charity management, some three years ago. However there continue to be risks to continuity in membership. There are also risks posed by the Covid 19 pandemic which has all but halted our activities and drastically reduced income. The Trustees decided to completely overhaul our staffing structure and are in the process of implementing this new staffing structure.

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Organlsational Structure ACTSA'S Board of Trustees (JJrrentty has 7 members who meet quarterly and are responsible for providing strategic and operational oversight for the charity- The Board of Trustees is supported by a 12-member Advisory Council who also meet quartedy in a joint-session with the trustees. A scheme of de*ation is in place arKI day to day re5sx>nsibility ts organisational management rests with the Director. The Director is responsible for ensurtng that the charity delrvers the seNices specified and that organisational key performance indicators are met. The Director also (3rries out individual supetvision of IhB staff team and ensuring that members of the team continue to develop their skills and working praCtI￿S In line with sector good practice. Members of the Board of Trustees Chitra Karvg David Kenvyn Suresh Kamalh Jan Clemenls Ben Whittaker Zita Holboume John Muir (Chair) (Vice Chair) (Treasurer) Appointed (September 2020) Appointed (September 2020) Resignations- Lela Kogbara (September 20201 Approved by order of the board of trustees on - October 2021 and signed on its behalf by: - Trustee Page15

Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Independent Examiner’s Report on the Accounts

I report to the trustees on my examination of the accounts of Action for Southern Africa (ACTSA) for the year ended 31 December 2020, as set out on pages 7 to 17.

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 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

I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

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:

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, except for those stated in the disclosure below.

Signed: Date: 18.10.2021 Name: Keeley Edwards FCCA Sawin & Edwards LLP, Studio16, Cloisters House, 8 Battersea Park Road, Address: London, SW8 4BG

Disclosure

None

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Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Statement of Financial Activities

Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other income
Total
Resources expended (Note 4)
Expenditure on:
Raising funds
Charitable activities
Total
Net income/(expenditure) before
investment gains/(losses)
Net gains/(losses) on investments
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2020
£		 Restricted
income funds
2020
£		 Total funds
2020
£		 2019
£
61,345 - 61,345 55,460
45,792 - 45,792 78,217
5,250 - 5,250 21,940
- - - 49
45,434 - 45,434 -
157,821 - 157,821 155,666
11,100 - 11,100 15,006
140,474 8,940 149,414 179,996
151,574 8,940 160,514 195,002
6,247 (8,940) (2,693) (39,336)
- - - -
6,247 (8,940) (2,693) (39,336)
6,247 (8,940) (2,693) (39,336)
53,269 8,940 62,209 101,545
59,516 - 59,516 62,209

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Action For Southem Afrlca (ACTSA) Charity No:1174757 Annual accounts for the year ended 31 December 2020 Balance Sheet Unrestricted funds Restrtcted In￿me funds 2020 2019 P4ote Fixed assets Investments Totsl fixed assets Current assets Debtors Cash at bank arid In hand Total current assets 980 980 980 980 980 980 10 13 7.557 67.724 75.281 7.557 67,724 75.281 16,664 60,833 77,497 Creditors: amounts falling due within one year 11 16.745 16,745 16,268 Net cuffent assets/(liabilities) 58.536 58,536 61,229 Total assets less cu￿nt liabilities 59.516 59,516 62,209 Total net assets or liabilities 59,516 59,516 62,209 Funds of the Charity Restricted income funds 8.940 53,269 62,209 Unrestricted funds Total funds 59.516 59,516 59,516 59.516 Signed by one or two trustees on behalf of all the trustees SwJnature Date of approval JGJ . October 2021 Page 18

Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Notes to the Accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014; and with

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. The trustees have considered a period of one year from the accounts signing date to assess the charity's ability to continue as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

Note 2 Accounting policies 2.1 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless Offsetting required or permitted by the FRS 102 SORP or FRS 102. Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that Tax reclaims on gift and is treated as an addition to the same fund as the initial donation unless the donations and gifts donor or the terms of the appeal have specified otherwise. Support costs The charity has incurred expenditure on support costs.

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The value of any voluntary help received is not included in the accounts but is Volunteer help described in the trustees’ annual report. Income from interest, This is included in the accounts when receipt is probable and the amount receivable royalties and dividends can be measured reliably. Income from Membership subscriptions which gives a member the right to buy services or other membership benefits are recognised as income earned from the provision of goods and services subscriptions as income from charitable activities. Other income Other income comprises Government grants from the Coronavirus Job Retention Scheme. Grants that become receivable as compensation for expenses, or losses incurred, or for the purpose of giving immediate financial support to the entity with no future related costs, are recognised in income, in the period in which it becomes receivable.

2.2 EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and Support costs have been allocated between governance costs and other support support costs costs. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. The charity has creditors which are measured at settlement amounts less any trade Creditors discounts. The charity accounts for basic financial instruments on initial recognition as per Basic financial paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs instruments 11.17 to 11.19, FRS 102 SORP.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

2.3 ASSETS

Tangible fixed assets These are capitalised if they can be used for more than one year, and cost at least for use by charity £1,000. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at fair value (their market value) at the year end. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

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Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Notes to the Accounts (continued)

Note 3 Analysis of income

Donations and
legacies:
Charitable
activities:
Other trading
activities:
Income from
investments:
TOTAL INCOME		 Unrestricted
funds
£
Restricted
income
funds
£		 Total
funds
2020
£		 2019
£
Donations and gifts 32,886 - 32,886 24,214
Gift Aid 7,560 - 7,560 9,013
Legacies 1,000 - 1,000 5,000
Appeal income 19,899 - 19,899 17,233
Total 61,345 - 61,345 55,460
Grants 15,000 - 15,000 25,180
Subscriptions 30,792 - 30,792 53,037
Total 45,792 - 45,792 78,217
Fundraising 5,250 - 5,250 21,940
Total 5,250 - 5,250 21,940
Interest income - - - 9
Dividend income - - - 40
Total - - - 49
Other income (furlough grant) 45,434 - 45,434 -
Total - - - -
157,821 - 157,821 155,666

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Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Notes to the Accounts (continued)

Note 4 Analysis of expenditure

Expenditure on raising
funds:
Expenditure on
charitable activities
TOTAL EXPENDITURE
Other information:		 Analysis Unrestricted
funds		 Restricted
income
funds		 Total
funds
2020
£		 2019
£
Appeal costs 7,644 - 7,644 7,085
Fundraising events 3,456 - 3,456 7,638
Other fundraising costs - - - 283
Total expenditure on raising
funds		 11,100 - 11,100 15,006
Research and education 46,800 8,940 55,740 71,204
Promote human rights 70,266 - 70,266 80,605
Relief of poverty 23,408 - 23,408 28,187

Total expenditure on
charitable activities		 140,474 8,940 149,414
179,996
151,574 8,940 160,514 195,002

Analysis of expenditure on charitable activities

Activity Activities
undertaken directly		 Support Costs Total
2020		 Total
2019
£ £ £ £
Research and education 4,198 51,542 55,740 71,204
Promoting human rights - 70,266 70,266 80,605
Relief of poverty - 23,408 23,408 28,187
Total 4,198 145,216 149,414 179,996

Within the expenditure items above, the following items are material, in the current year:

Wages and salaries £122,868 (2019: £133,950); Rent £9,716 (2019: £11,295); Computer and internet services £912 (2019: £13,138); Irrecoverable VAT £5,174 (2019: £5,550).

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Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Notes to the Accounts (continued)

Note 5 Support Costs

Support cost Research and
education		 Promoting
human rights		 Relief of
poverty		 Grand total
£		 Basis of
allocation
£ £ £ (Describe
method)
Governance 7,929 11,905
3,966
23,800		 Pro-rata
Wages and salaries 39,685
53,474
17,824		 110,983 Time spent
Recruitment - - - - Actual
Travel & subsistence - 47
-		 47 Actual
Rent 3,310 4,118
1,373
8,801
Usage
Telephone 230
287
96
613		 Usage
Printing & stationery 51
66
26
143		 Usage
Computer expenses 337
369
123
829
Usage
Total 51,542
70,266		 23,408
145,216

The governance costs have been apportioned to the charitable activities, based on a ratio applied using each charitable activity cost to the total charitable activities cost.

Note 6 Details of certain items of expenditure

6.1 Fees for examination of the accounts

Independent examiner’s fees

----- Start of picture text -----
2020 2019
£ £
1,440 1,440
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Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Notes to the Accounts (continued)

Note 7 Paid employees

7.1 Staff Costs

Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Total staff costs		 2020
£		 2019
£
104,819 114,316
6,244 7,942
11,803 11,692
122,866 133,950

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

The total amount paid to key management personnel for their services to the charity amounted to £48,251 (2019: £46,393).

7.2 Average head count in the year
The parts of the charity in which the
employees work		 2020
Number		 2019
Number
Fundraising 0.5
0.5
Charitable Activities 3.0
3.0
Governance 0.5
0.5
Total
4.0
4.0

Note 8 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

Amount of contributions recognised in the SOFA as an expense £11,803

The pension costs have been apportioned to the charitable activities based upon time spent.

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Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Notes to the Accounts (continued)

Note 9 Investment assets

9.1 Fixed assets investments
Carrying (fair) value at 31.12.2020 and 31.12.2019 980
Listed investments 980

Note 10 Debtors and prepayments

10.1 Analysis of debtors
Prepayments and accrued income
Other debtors
Total
2020
£		 2019
£
3,000 14,814
4,557 1,850
7,557 16,664

Note 11 Creditors and accruals

11.1 Analysis of creditors

11.1 Analysis of creditors
Accruals and deferred income
Other creditors
Total		 Amounts falling due
within oneyear		 Amounts falling due after
more than oneyear
2020
£		 2019
£		 2020
£		 2019
£
2,194 5,264 - -
14,551 11,004
-		 -
16,745 16,268 -
-

Note 12 Financial instruments

12.1 Basic financial instruments

The charity’s principal financial instruments comprise listed investments, cash, other debtors and other creditors, the main purpose of which is to finance the charity’s operations and activities.

The charity does not acquire put options, derivatives or other complex financial instruments.

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Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Notes to the Accounts (continued)

Note 13 Cash at bank and in hand

Cash at bank
Total		 2020
£		 2019
£
67,724 60,833
67,724 60,833

Note 14 Fair value of assets and liabilities

The main risks arising from the charity’s financial instruments are credit and liquidity risk. The trustees review and agree policies for managing each of these risks and these are summarised below.

Credit risk

Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the charity, and arises principally from the debtors balance at the year-end, which are considered by the trustees to be recoverable.

Liquidity risk

The charity’s policy throughout the year has been to ensure that it has adequate liquidity by careful management of its working capital.

Note 15 Charity funds

15.1 Funds held during the current period

Fund name Purpose and
restrictions		 Fund
balances
brought
forward		 Income Expenditure Fund
balances
carried
forward
Unrestricted
funds		 General funds 53,269 157,821 (151,574) 59,516
Restricted funds To fund specific
projects		 8,940 - (8,940) -
Total funds 62,209 157,821 (160,514) 59,516

15.2 Designated funds

15.2 Designated funds
Planned use Purpose of the designation 2020 2019
Dignity project Zimbabwe Purchase of sanitary pads in Zimbabwe 29,920 27,069

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Action For Southern Africa (ACTSA)

Charity No:1174757

Annual accounts for the year ended 31 December 2020

Notes to the Accounts (continued)

Note 16 Transaction with trustees and related parties

16.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related party.

16.2 Trustees’ expenses

No trustee expenses have been incurred.

16.3 Transactions with related parties

There have been no related party transactions.

Note 17 Commitments under operating leases

At the year end, the charity had annual commitments under non-cancellable operating leases as set out below:

2020
£
Operating leases which expire:
Within 1 year 1,680
Total 1,680

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