2022-12-31-accounts

					Page
Members of the board		of trustees	and administrative	information
Report of the	trustees				4 —11
Independent	auditors	report			12 —13
Statement of	financial	actiwties			14
Ba'ance sheet					16
Statement of	cash flows				16
Notes to the fin anmal		statements			17-26

World President	World President						Mrs Magdie de Kock			~South Afnca	~South Afnca	~South Afnca
Deputy World	President		/ Chairman			Food &	Mrs Alison Burnett			Scotland
Agn culture Committee
Secretary/Chairman		Triennial		World			Mrs Christine Reaburn			Canada
Conference Committee
Treasurer / Chairman		Finance		&	Membership		Miss Ruth Cargill (resigned	June 2020)		Australia
Committee
							Mrs Alison Burnett (Acting)
Chairroan Communications			& Marketing				Mrs Sheila Needham
Comrmttee
Chairn. an projects Committee							Mrs Maybel Moyo ldeceased June 2020)			2imbabwe
							Mrs Edwina Marr (coopted	June	2020)	Northern		Ireland
Chairman United Nations			Committee				Mrs Marie Kenny			Canada
Area President	Canada						Mrs Linda Hoy
Area President	Caribbean,		Central		&South		Mrs Irene Hinds			Trinidad	8	Tobago
America
Area President	Central	&	South Asia				Sr Lucas Arul Seeli (removedlune		2020)	India
							Mrs Magdie de Kock (Acting	fron,	June 2020)
Area President	East, West and			Central		Africa	Ms Irene Chinje			Cameroon
Area President	Europe						Mrs Afrodita Roman			Romania
Area President	South	East Asia		8	the	Far East	Mrs Norjanah Razali			Malaysia
Area President	Southern		Africa				Mrs Anphia Grobler (Resigned October 2019)			South Africa
							Dr Manna Muller (co-opted	October 2019)		Namibia
Area President	South	Pacific					Mrs Gail Comrnens			Australia
~Area President	United	States of America					Mrs Bonnie Teeples			United States of Am ence

75%	of	the project grant total was sent to hthe project with the final 25% subiect to	the project grant total was sent to hthe project with the final 25% subiect to	the project grant total was sent to hthe project with the final 25% subiect to	satisfactory	satisfactory	progress	progress	reports	reports	reports		An	additional	additional	additional
sum	is generally set aside for evaluation wsit, sits In 2022, donations to proiects and				tiie	projects	restricted			Women			Empowered
Fund	amounted to E73,120,of which the Wl of England gt Wales		contnbuted E68,872
Projects		Funded in 2022
1120		Sain Tus Development Bridget NGQ, Mongolia.
		Proiect title; Economic Em owe p rntent for Survivors of Domestic Violence		Criteria Education and						Capacity			Building
1121		Alpha Women Empowerment Initiative, Uganda.
		Proiect title.'Improvin Rural W P 8 a omen'sAccesstoSafeWater. Criteria SustainableWater,					Sanitationard					Energy
1122		Heart for Girls Initiative, Uganda.
		Proiect title. Improvin Awa 8 reness, Access and Utilization of Friendly, Responsive, and					Inclusive			Sexual			Reprod		uc	ti ive
		H alth e Bi Rights jSRHR) Services. Criteria. Maternal and	Reproductive Health
1123		Muwanga Development Association, Uganda.
		Proiect title ICT Training Hub for Womens Empowerment. Criteria. Education				and Capapty		Building
1124		Ndibwami Integrated Rescue Project, Uganda.
		project title: Economic Empowerment for Single Mothers through Training				in Agriculture		and		Nutrition.				Criteria:
		Nutrition, Good Health and Wellbeing
1125		United for Future Mothers Organisation, Uganda.
		Proiect title. Weaving Skills for Disabled Women and Girls Criteria: Income			Generation and			Livelihood
1126		Youth Initiative for Community Empowerment, Uganda.
		Prolect title Promoting Food Security and Regenerative Farming for Refugee				Women	and	Young			Farmers.			Criteria;
		Sustainable Agriculture, Training and Development
1127		Youth with a Focus Teso, Uganda.
		project tltlei'Empowenng vulnerable women and Girls,	criteria: sustainable		Agriculture,		Training			and	Development
1128		Organisation: Synergic d'Actions pour un Developpement	Approprie jSADAj, Togo.
		Prolect title: Agricultural Products Processing Criteria.	Income Generation		and	Lwelihood
1129		Organisation. Community Action for Rural Development,	India.
		project titie: After School Education for Rural Children	Cnteria Education	and		capacity	Building
1130		Organisation; Community Concerns Uganda, Uganda
		Proiect title: Vocational Training for Sustainable Livelihoods. Critena: Education				and Capacity		Building
1131		Organisatiotn Heritage Charity Foundation, Ghana.
		Protect title Entrepreneurship Training Programme for	Unemployed Rural		Women. Critena: Sustainabie								Agriculture,
		Training and Development
1132		Organisation: Ntengwe for Community Development, Zimbabwe. project title Ensuring Seed Security through Community Seed Banks, Criteria; Sustainabie						Agnculture,					Training			and
		Development
1133		Organisation. Organisation for Community Development, Prolect title. Accessible Drinking Water for Fisher Folk.	India. Criteria: Sustainable		Water, Sanitation aitd					Energy
1134		Organisation Voice for Change, Papua New Guinea. Prelect title: Draught Impacts and Mitigation Strategies.	Critena 5usta nable Agriculture,				Tranttng			and Development

We obta neo ar understanding of the legal and regulatory framewo ks tiat are appicable to he chantyanc	We obta neo ar understanding of the legal and regulatory framewo ks tiat are appicable to he chantyanc	de e	n red tl at tlic most	n red tl at tlic most
signrficant are xas102, the cliarities Act 2011 and the chantres soRP, together with	the supervisory requirenents		of the charit es
Commission
fne chants operates locally and is r ot significantly impacted by internalional law or	egulat iona. As a registe	d cl anty in 1nglanc		and
Wales, they are not I able for Ircome Tax or Corporation Tax on income denved fron	its char table activ ties
We unders ood how the charity is complying vnth those franieworks through discussions with the trustees and rev			ew of the trustees
m nutes ano t tie chanty's documer ted policies and procedures
We assesseil the susceptibihty of the chanty's fina nqal statements to ma tenet misstatement includirig I ow		fraud might occur by considenng
tlie key risks impactmg the Financial staterr ents.
Based cn this understanding we designed our aud t procedures to identify non comphan e with such laws and regclatrons Ou' procedc					es
involved review of the tr istees reporting to the chan;y with respect of Lhe applrcation of the documented polic es			and I rocedures	ar d
review of the finaroal sta:emenw to ensure compt ance vnth the re portmg reqmren	ents of I'ie charity
Our pre-audrt review speofically makes reference to fraud risk and trns is suppo teo	by audit cocumentatior	We also revrew board		mu utes
to identify a"y matters of concern or nsk hone was identified,
2"e chanty is small, its activities are regular sr d cmisistent and are not complex and	no speqal audit considerations		apply, nor is ex:ariel
specie ist a sistance req ~ red

				Unrestricted	Unrestricted	Restl'feted	Total 2022	Total 2021
				Funds		Funds
			Note		6	6
Income
Duration, mernbersli	0 and legacies				198,936		198,936	233,647
Ir restn rnt income					86,069		86,069	78,602
Clia itab e activities					10,810	74,537	85,347	66,163
Total income					295,815	74,537	370,352	378,412
Expenditure:
Raising funds:
Investment management		costs			10,720		10,720	10,637
Charitable activities:
Proiect activities					94,024	63,073	157,097	255,477
Education					74,306		74,306	57,627
Outreach					154,974		154,974	52,301
lnformatron and research					91,666		91,666	97,896
United Nations representation					86,288		86,288	28,747
Conference preparation					50,4?6		50,426
Total expenditure			4		562,403	63,073	625,476	502,685
Nel income/(expenditure)				(266,588)		11,464	(255,124)	(124,273)
Transfer between funcis
Net income/(expenditure)		before other gains		(266,588)		11,464	(255,124)	(124,273)
(Ioss)/Gains on nsvestnient		assets		(335,116)			(335,116)	139,948
Net movenient in funds				(601,704)		11,464	(590,240)	15,675
Fi nd balances brougiit	forwarc! 1 Ianuar 7 2022		16	2,670,692		274,199	?,944,891	2,929,216
Total funds carried forward 31 December 2022			12	2,068,988		285 663	2 354,651	2,944,891

						2022		2021
					Note
Fixed assets
:an;iisie ass	ts						8,554		16,406
Investments							2,225,834		2 771496
							2,234,388		2,787,902
Current assets
DeiJtors						55,621		41,508
Cash at bank	anci	in	rand			515,528		197,175
						571,149		238,683
Creditors. '4	nounts		faling dcie
within one year						(423,131)		(74,189)
Net current	assets						148,018		164,494
Total assets	less	current		liabilities			2,382,406		2,952,396
Creditors: Arnis,		its	falliri	due
after one year							(27,755)		(7,505)
Net Assets							2,354,651		2,944,891
Fulids
ACLYW
Restricted funds					10		285,663		274,199
Designated 'uncls					11		304,695		297,791
Unrestncted	funds				11		1,764,293		2,372,901
Total Funds							2,354,651		2,944,891

			Note	2022	2021
				6	6
Cash flows from operating	activities.		15	21,738	(267,662)
Cash flows from investing	activities:
Dividends and interest and	rents investments			86,069	78,602
Purchase offixed assets					(6,438)
Saleof fixed assets
Purchase of investments				(283,505)	(292,450)
Proceeds from sale of investments				494,051	299,774
Net cash pravided by investing activities				296,615	79,488
Cash flows from financing	activities:
Repayments of borrowing
Cash inflow from new borrowing
Receipt of endowment
Net cash provided byfinancing activities
Changein cash and cash equivaientsin		the year		318,353	(188,174)
Cash and cash equivalents	brought forward			197,175	385,349
Cash and cash equivalents	carried forward			515,528	197,175

1	ACCOUNTING POLICIES)CONTINUED)
1N	Expenditure (continued)
	i he value of services provided Ivy vol ntee s is i'ot Ificqi'Pqlatf'd ii'ito	th, se f ia"				. I	st	te,"r. Is F,l I'rw 'vt									i 's	iil	liw
	coritr ilsution macle I'y vol inteers can be found n tlie Trustees Ann ia'	Rcpurt
	Grants payable a e inchrcled m tlie Stateiner t of Finer cmi Aclivitir s wliu ~ approv: tienef ciary Grants wheie the henefic aiy has cot b, en mfo medor has ro mert			d liy the t«sleds rermin conditm							ar'd greco wrt i the s before I!'e u' "t is
	eleaaed are nOt aCCrued birt are rtqteq aS hnancier COninutmentS
	Chantabi' expenditure comprises those costs incurred by the charny	in	Ine delwery				oF its		ctiwi		s	and			service			f	i	rs
	rieneficiaries. It includes both costs al,ocated directry to such actiwties		anr, thosr		costs oi an					imfirect			n		t.iie		riecessary
	to support them
1.5	Tangible fixed assets
	Tangrble fi ed assets are stated at cost less c'epreciation Deprecration		is piowoed,			st rates			cali:ulatid					to v;rite off					tiie
	cost or valuation of fixi'.d assets, less tlieir estimated res clual va'ue, over		tlie r expected useful							lives	as		'ogows.
	Furniture and equiprtient - 5 years straight line
1.6	Investments
	livestments are a form of basic financial instrume ~t and aie initially r cognised						ar	th		ir tra	isartron					value			grief
	subsequently measured at tlieir fair valui as at the balanc sheet date	iismg the rlosrngquotec!								eiarhet			pncr.
	Ail gairis and losses are 'taken to the Statement of Financial Activities		as th y		arise			Realised gains							and		losses		or'
	,nvestrnents are calculated as thi diffei ence betw en sale proceeds ard		opening	rvarxet				ialue !purchase							ctale if later!
	unrealised gains and losses are calculated as tiie pi!tera ice between	tiie mamet			v		lire	at	tlie year				encl and				coen rig
	market value Ior purchase date if later'.
1,7	Debtors and creditors receivable/ payable within one year
	Debtors and creditors with no stated interest tare and receivable	o payable				wit!tin			one year				aie ilcorrled							al
	t ansactron price Any losses ansing frcm rmpairment are iecognised in	expenditure
1.8	Foreign currencies
	Trarsactions in foieign currericies are translated at rates prevailing al	the dat o(			ttie trans					c'.ion		Baiarces					staled			in
	foreign cui rene ies are translated at t!se rat. of excl a ige preva Img al tl	e year en!
1.9	Funds accounting
	Restricted funds - these are funds tnal can only be used foi specific		restncted		oui pose;					witliin		the			oh!acts of				the
	cliantv Restnctions ai isa wlien specified by the do:ior or *hen funds aie raised foi					iiai', icuiar				restri		ted		purposes.
	Des fnaied funds —these a(e lirnds set asid Ly tl e trustees o,it of		wiresliimio				geneial			furu!s		lor			sp i.	fic iut,.ir
	pcirposes oi prolects.
	Linrestrictei! general funds —these are firrids which can be ised in	acrurdani.				w	th	tlie		cnaritar:I,.					oliiects a'				tt	e
	discretion o' the lrustees
1.1	Operating leases
	T ie rental cliarges of op rating leases are cl arged to the Sta:cue't oi	F	nancial pctwi				ies	as	anc wl		en		tnese			a e p. ii!

2	DONATIONS,	DONATIONS,	MEMBERSHIP AND LEGACIES	MEMBERSHIP AND LEGACIES	MEMBERSHIP AND LEGACIES			2022	2021
								6	6
	Membership		subscnptions					35,700	49,491
	Donatians							151,638	128,537
	Legacies							11,598	55,619
								198,936	233,647
3	CHARITABLE ACTIVITIES							2022	2021
								6	E
	Conference	mcome
	Other income							85,347	66,163
								85,347	66,163
4	EXPENDITURE					Staff and	Support	Total	Total
						Direct Costs	Costs	2022	2021
						E	6	6	6
	Cost of raising		funds.
	Investment	management			costs	10,720		10,720	10,637
	Charitable	activities:
	Project activities					120,878	36,219	157,097	255,II77
	Education					58,504	15,802	74,306	57,627
	Outreach					108,302	46,671	154,974	52,301
	Infarmation	and		research		71,480	20,186	91,666	97,896
	United Nations			representation		73,136	13,152	86,288	28,747
	Conference	preparation				49,310	1,116	50,426
						492,331	133,145	625,476	502,685

4.1	Governance Costs		2022	2021
			E	E
	Auditors' remuneration	- for audit	6,580	6,580
		-for other services	750	1,125
	Legal and professional		2,717	8,190
	Trustee indemnity insurance		1,021	531
	Other governance		504 11,572	433 16,859
4.2	Staff Costs		2022	2021
			E	E
	Sa lanes and wages Social security costs Other pension costs Other costs		282,128 25,881 12,877 2,128 323,014	205,793 19,218 10046 444 235,501

5	TANGIBLE FIXED ASSETS	TANGIBLE FIXED ASSETS			Furniture &
					Equipment
					6
	Cost
	As at 1stJanuary 2022				55,060
	Additions
	Disposals
	As at 31st December 2022				55,060
	Depreciation
	As at 1st lanuary 2022				38,654
	Charge for the year				7,852
	Released on disposals
	As at 31st December 2022				46,506
	Net Book Value
	As at 31st December 2022				8,554
	As at 31st December 2021				16,406
6	FIXED ASSETS INVESTMENTS				2022	2021
					6	6
	Market Value as at 1st lanuary		2022		2,771,!I96	2,638,872
	Additions				283,505	292, !ISD
	Disposal proceeds				f494,051)	)299,774l
	Net investment gains				(335,116)	139,948
	Market Value as at 31st	December		2022	2 225 834	2 771496
	Histonc Value as at 31st	December		2022	1,244,288	1,324, 794
	Analysis of investments: Equity - LIK Equity -overseas Fixed interest securities Alternatives	- UK			463 SII7 417,156 232,499 288,029	594,537 786,786 232,376 229,913
	Property Commodities CAF Income Fund CapitalAccount Balance Cash deposits				51,250 45,462 707,050 9,120 11,721	54,900 856,729 4,708 11,547
	Total				2,225,834	2,771,496

DEBTORS
		2022	2021
		6	1
Income tax and VAT recaverable		2,323	5,791
Dwid ends and interest	receivable	11,721	11,546
Prepayments		27,660	24,171
Prepayments related	to Conference	13,917
Accrued inca me
		55,621	41,508

CREDITORS. Amounts	falling due within	one year	2022	2021
			6	6
Taxes and social security costs			8,716	4,787
Deferred income (note	9)		372,923	18,821
Other creditors			7,038	6,863
Grant commitments			14,287	27,943
Accrual s			20,167	15,775
			423,131	74,189

CREDITORS. Amounts falhng due after one year	CREDITORS. Amounts falhng due after one year	CREDITORS. Amounts falhng due after one year	CREDITORS. Amounts falhng due after one year	CREDITORS. Amounts falhng due after one year	2022	2021
					6	6
Deferred income	at	1st January		2022	26,326	35,015
Income recognised		in year			(18,9221	(22,979)
Income deferred	in	year			393,274	14,290
Deferred income	at	31st December 2022			400,678	26 326
Made up of:
Deferred income	including		TWC	income due within one year	3/2,923	18,821
Deferred income	due after		ane	year	27,755	7,505
					400,678	26,326

									Investment	Ba Ia n ca 31st
						Balance 1st			gain &	December
						January 2022	Income	Expenditure	Transfers	2022
						f	6	6	6	E
Proiect	Funds					132,278	73,120	(63,073I		142,325
Conference Sponsorship				Fund		488				488
Lady Aberdeen		Scholarship			Fund	44,745	1,417			46,162
Elise Zimmern		Memonal		Fund		8,2!IO				8,240
Nutrition	Educational		Fund			88,448				88,448
						274,199	74,53/	(63,073I		285,663

									Investment	Balance 31st
						Balance 1st			gain &	December
						January 2021	Income	Expenditure	Transfers	2021
						6	E	6	E	E
Project	Funds					167,662	65,695	(101,079)		132,278
Conference Sponsorship				Fund		488				488
Lady Aberdeen		Scholarship			Fund	82,369	1,4!2		(39,036)	44,745
Elise Zimmern		Memorial		Fund		32,035			(23,795)	8,240
Nutntion	Educational		Fund			88,448				88,448
						371,002	67,107	(101,079)	(62,8311	274,199

									Investment	Balance 31st
						Balance 1st			gain (loss) &	December
						January 2022	Income	Expenditure	Transfers	2022
						6	6	6	E	E
Unrestricted						2,372,901	287,!I75	(560,967)	(335,116I	1,764,293
Designated	funds
Margaret Pollock			Fund			105,330				105,330
Conference	Contmgency			Fund		15,000				15,000
Office Relocation			and Maintenance		Fund	142,569				142,569
IFRW Fund						3II,892		(1,436)		41,796
						2,670,692	295,815	(562,403)	(335,116)	2,068,988
UNRESTRICTED		FUNDS - PRIOR YEAR
									Investment	Balance 31st
						Ba Iance 1st			gain (loss) &	December
						January 2021	Income	Expendrture	Transfers	2021
						E	E	6	E	E
Unrestricted						2,278,801	311,305	(401,606)	184,401	2,3727301
Designated	funds
Margaret Pollock			Fund			105,330				105,330
Conference	Contingency			Fund		15,000				15,000
Office Relocation			and Mamtenance		Fund	124,191			18,378	142,569
IFRW Fund						34,892				34,892
						2,558,214	311,305	(401,606)	202,779	2,670,692