## **AMALA EDUCATION** ## **TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 MARCH 2022** UK Company Number 10671722 UK Registered Charity No 1181373 1 **TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended March 2022** ## **TABLE OF CONTENTS** |Legal and administrative information|3| |---|---| |Statement of the Chair|4| |Trustees Annual Report|5| |Financial report|16| ||| 2 ## **LEGAL AND ADMINISTRATIVE INFORMATION For the year ended 31 March 2022.** |**Charity name**|Amala Education| |---|---| |**Company number**|10671722| |**Charity registration number**|1181373| |**Charity’s principal address**|Garden Cottage
Walters Green, Penshurst
TN11 8HD
Tonbridge| |**Trustees and Corporate Directors**|Keith Clark (Chair)
Colin Habgood (Treasurer)
Sara Heinrich
Caroline McLaughlin (from December 2021)
Jessica Oddy
Polly Akhurst
Mia Eskelund Pedersen (Company Secretary)| |**Co Executive Directors**|Polly Akhurst
Mia Eskelund Pedersen| |**Bankers**|Santander UK Plc
Bridle Road, Bootle
Merseyside
L30 4GB| |**Independent Examiners**|Warner Wilde
Chartered, Certified accountants
4 Marigold Drive, Woking
Surrey
GU24 9SF| |**Website**|www.amalaeducation.org| 3 ## **STATEMENT OF THE CHAIR** I am delighted to introduce the Report of the Trustees for the Financial Year 2021-2022. Each year in Amala’s short existence has been full of milestones, but this was probably our most momentous twelve months so far. Most significantly, we saw our first cohort of students graduate with an Amala High School Diploma, with a second group in Jordan and a first in Kakuma Camp, Kenya embarking on the Diploma. While we also celebrate the impact of our shorter Changemaker Courses, which will continue to be a vital part of our offer, it is the full Amala High School Diploma that is at the centre of Amala’s ambitions. The first graduation was remarkable, and the proof of both the need and the impact of what we do could be seen in that first graduating class. It was a very special occasion. We also agreed our first strategic plan, _A Launchpad to Scale_ , early in the year and much of our efforts were then focused on the first objectives and the groundwork for what we want to achieve in this planning period. We have been extraordinarily grateful for the continued support of existing donors and those who committed to us for the first time in the year. We now have many wonderful supporters who make our work possible, but special appreciation must go to Partners in Equity, from whom we received our first seven-figure commitment. That can truly be said to have been game-changing for us, and in particular it has given us the confidence that our strategic objectives can be achieved. Another consequence of these financial commitments is that we have been able to grow our structures and team. Under-resourcing is one of our major risks and so the Board of Trustees welcomes a strengthened team with relief and optimism. Amala remains an extremely modest operation – and it is part of who we are and what we do that we are likely always to be a lean organisation – but we need a robust central structure if we are going to be able to deliver the education programmes and the impact that we know are so desperately needed in refugee communities. We are very grateful to those supporters who share with us an appreciation for the importance of investing in our operations. The Board of Trustees is enormously grateful to our founders and Co-Executive Directors, Mia Eskelund Pedersen and Polly Akhurst. Amala was their vision, they have driven our remarkable progress so far and their inspiration and dedication remain at the heart of our development. With our utmost appreciation to all who have supported us this year and will do so in the future. Keith Clark Chair of the Board of Trustees 4 Doc ID: 3a29752984d9281342fe0b67991a8ad8c89d84a7Doc ID: 318d8cc7c6f2358b49c6a542edcc1a681f8ea09b ## **TRUSTEES’ REPORT** The trustees of Amala Education present their statutory report for the year 1 April 2021 - 31 March 2022. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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 2019)". ## **OBJECTIVES AND ACTIVITIES** More than 80 million people are living in forced displacement worldwide, equating to over 1% of the world’s population being displaced. As fewer than one in three refugee adolescents are accessing secondary education, and only 3% are going on to higher education, this presents not only a crisis of displacement, but also a crisis of education. Since Amala was established in 2017, we have worked in partnership with refugee and crisisaffected youth to design and deliver high impact educational programmes that aim to address the needs of both refugee youth and young people in the countries where refugees are living who experience similar challenges. Amala’s **vision** is for a world where everyone can build a future they have reason to value. Amala’s **mission** is to use the power of education to transform the lives of refugees, their communities and the world. The Charity’s objects, as set out in its governing document, the Articles of Association, are: _The advancement of education, in particular but not limited to facilitating access to education for refugees or those who have been affected by conflict, including through the provision of course material, learning support and delivery of teaching through technology and distance learning._ ## **Strategic Plan - Launchpad to Scale** Amala’s long term ambition is for our programmes to be available to any young person in our target group who wants to access them. In recognition of the growing number of refugees globally and the many complex barriers that refugee youth face in accessing high quality education, we see it as a necessity to seek to match the scale of this challenge. 5 Amala’s first strategic plan, developed over a nine-month period and approved by the Board of Trustees in July 2021, sets out the next steps towards our long-term ambition. The strategy was developed in collaboration with a range of stakeholders including, staff, students, funders and partners, and focuses on creating a ‘Launchpad to Scale.’ This strategy marks a new phase of our organisational development in which we will significantly grow the numbers of young people we serve, develop organisational readiness and remove barriers to scale in order to grow our reach and impact exponentially from 2024 and beyond. Specifically, we are working towards three strategic aims: ## _**1. Make Amala’s education programmes replicable**_ Amala’s education programmes focus on developing students’ agency and ability to participate in society. In this strategic period, our focus will be on streamlining and ensuring our model is both simple and cost-effective enough to be replicated by partners without compromising quality. ## _**2. Become a widely-recognised education provider**_ In order to build a platform to scale, Amala needs to be widely regarded as a trusted provider of high quality education. We will work with governments, accrediting bodies and partners to obtain formal recognition and raise our profile in order to offer the programme to even more young people in the future and enable Amala students to access a wide range of pathways after graduating. ## _**3. Build organisational capacity to accelerate growth**_ To be ready for exponential growth from 2024, a key aim is to build organisational and operational capacity, focusing on improving our internal systems and technology, growing fundraising, developing financial sustainability and building strong partnership. The financial year 2021/2022 marked the first year of the three-year strategic plan. Key objectives for the year were: - Expand the reach of Amala Changemaker Courses in collaboration with partners to reach 500 displaced youth. - Enable 100 refugee youth in Jordan and Kenya to complete their secondary education through the Amala High School Diploma and pursue accreditation for the programme in both sites. - Increase organisational capacity through fundraising to carry out the strategic plan and to develop financial sustainability for Amala beyond the strategic period. 6 ## _**Activities**_ ## **Launch of the Amala High School Diploma in Kakuma, Kenya** The Amala High School Diploma is a programme for out-of-school youth who would otherwise not be able to finish their upper secondary education. April 2021 marked the launch of the High School Diploma for 50 young people in Kakuma Camp, Kenya. Along with the 50 students already enrolled in Jordan, this brought the total number of students enrolled to 100. The programme is hosted in premises owned by our partner Faulu Productions, with whom we have developed a memorandum of understanding lasting until 2026. In 2021, we successfully fundraised to improve conditions for student learning in the premises. This resulted in the refurbishment of three classrooms within the centre and the addition of solar panels to enable a steady power supply and further improve student learning. As well as enabling young refugees to have a second chance to finish their secondary education, the High School Diploma helps students to develop the competencies to make change in their communities. Over the course of the 15-month programme, students establish projects to address issues that they and their communities face. This year it has been rewarding to see students bringing their ideas to life. For example, one of our female students, Sudi, is implementing a project called _Girls Power Initiative (GPI)_ which focuses on providing sanitary towels to school-going girls to keep them in education. She has already reached 500 girls with the initiative so far. Two other students, Sadaq and Sidiq, have developed a project to teach art to the community for which they have been awarded a grant of US $5000 to implement. ## **Graduation of the first High School Diploma Cohort in Amman, Jordan** In October 2021, we celebrated the graduation of the pioneer cohort of Amala High School Diploma students in Amman, Jordan. Seventeen of the twenty-five students who started the programme were awarded the High School Diploma, four students having dropped out and three leaving the programme early due to resettlement in Canada. All current students in Amman were invited to the graduation, alongside family members, friends and key stakeholders involved in Amala’s development in Jordan. The energy, pride and sense of achievement among our students was palpable and was echoed in the words of one of our graduating students Mohammad who said, “ _One of my best times ever was in the last 15 months, you can not believe the change and the things that I learnt with Amala. One of the things I loved is the mission of Amala. I believe it after what I have faced, I always believed that education is power.”_ The graduation of our first High School Diploma students is a highly significant milestone in Amala’s development, as it forms proof of concept for the programme and the possibilities for further growth. To mark the moment, in November we hosted an online celebration event, which was an opportunity to bring together more than one hundred stakeholders who have supported Amala’s development to date. The event also provided an opportunity to publicly 7 launch the Strategic Plan and to engage participants in considering ways to support Amala in our next stages. Our team in Jordan, supported by volunteer pathways advisors, helped our new alumni as they considered their next steps. As the Amala High School Diploma is a new programme, there is a need for advocacy and raising awareness so that the institutions where our students may look to access opportunities have a good understanding of Amala and our programmes. We have seen positive results from this work: our graduating students from the first cohort have been accepted to study for tertiary education opportunities in Jordan, internationally and online. Institutions where our alumni have been accepted include Princess Sumayya University (Jordan), SAE Amman (Jordan), Xim University (online), American University of Madaba (Jordan), University of Waterloo (Canada), University of the People (online), and Prince Edward Island University (Canada). Work and entrepreneurship are also pathways for our alumni. As examples, one alumnus has started working as a Youth Lead at the Digital Opportunity Trust, supporting young people in Jordan to be social innovators and another is working on an entrepreneurship project which focuses on the provision of scholarship opportunities for disadvantaged youth. Three students who left the programme early travelled to Canada as part of the WUSC student refugee programme, which combines resettlement with study at a Canadian university. Several students are also pursuing resettlement in the US where they hope to have access to other education opportunities. In addition to supporting students with their next steps, this year we have made the pathways advising component of the High School Diploma programme more scalable and sustainable by enabling facilitators to take responsibility by providing support and guidance through an improved pathways curriculum. Facilitators are now able to better advise students on their pathways options specifically in the context of their progress with the programme. ## **Accreditation** A key objective of the year was to pursue accreditation for the High School Diploma Programme. Third-party accreditation will enable Amala to continuously improve our educational offering and will support recognition both with governments and with institutions where our alumni will seek pathways Amala has partnered with Council of International Schools (CIS), an international accreditation body that has offered the opportunity to apply for membership and access to accreditation services on a pro bono basis. In August 2021, following a week-long virtual visit from CIS evaluators to our sites in both Jordan and Kenya, we were granted CIS membership status, which enabled us to apply for accreditation, the first stage of which is preparatory evaluation. During this stage, we put in place improvements that responded to CIS’ recommendations, which was then followed by a preparatory evaluation visit which has enabled us to be granted _candidate status for accreditation_ . 8 Moreover, we were delighted that in January 2021, American accreditation body NEASC (New England Association of Schools and College) joined the accreditation process, also on a pro bono basis, which means we are now in the process of being accredited by two bodies, adding weight to our offering. The next steps are to undertake the CIS self-study process, with a final evaluation visit planned for November 2023, which we hope will result in a decision in favour of accreditation. ## **Changemaker Courses** Amala’s Changemaker Courses enable refugee and crisis-affected youth to develop their sense of agency and build skills that will improve their lives as well as their communities, economies and societies. Changemaker Course themes include Social Entrepreneurship, Peacebuilding in Your Community, Ethical Leadership and Economics for Positive Change. Changemaker Courses are typically run over a period of ten weeks but can also be adapted to be run over shorter or longer periods of time. This year, we sought to expand access to Changemaker Courses, in line with our strategic goal of reaching 500 students in 2021-2022. In fact, we surpassed this goal and reached nearly 600 students in Kenya, Greece and Uganda in the year. Much of the growth in Changemaker Courses has been focused on Kakuma Camp in Kenya, where Amala programmes are becoming increasingly well-known and where we have developed relationships with several refugee-led organisations who have been very motivated to run programmes. We have a procedure to assess the potential of partners running Amala courses, during which we consider their capacity, commitment and the resources they have available for running programmes. We aim to continue this growth of courses by creating a stronger network of partners both in Kakuma and in other locations next year. In Greece, we have also been developing partnerships to run Amala courses with various organisations, particularly those working with unaccompanied minors. As a result, 95 students took part in Amala courses in Greece this year. Changemaker Courses have an impact not only on the individuals participating in them, but also on the communities in which they operate. For example, in summer 2021, a partner in Greece ran an Amala Peacebuilding Course in the small town of Kalavryta. There are considerable tensions within the community around migration and although the course was meant to involve local Greek students as well as refugees, all of the local students dropped out within the first week. Despite this, our partner’s team persevered and invited the community to a presentation of the peace-building projects undertaken by students in the final week of the course. A facilitator reported that in the end _“I heard really good feedback from the community, they found it really positive that this happened and the programme helped the local community break some of the prejudices.”_ 9 ## **Changemaker Foundation Programme in partnership with UWC and its partner Rise** In June our first cohort of twenty students graduated from the Changemaker Foundation Programme, an initiative we are running in Kakuma Camp, Kenya to support secondary school students aged 15-18 to develop their ability to drive change in their communities. The programme is funded by Rise, a global talent programme that finds talented young people and supports them for life, and is implemented in collaboration with UWC (United World Colleges). During the programme, students are supported to apply to the Rise Global Challenge, which requires them to develop a project to benefit their community. They are also supported in applying for scholarship opportunities at a UWC school or college. Students participating in this programme developed social initiatives which they also used to apply to Rise. One such project is Project21, which aims to reduce poverty within the camp through training single mothers in skills such as tailoring. One student involved in Project21, Christian, also became one of Rise’s 100 Global Winners, which means he will access a lifetime of support to create greater social impact, including further development of his project. His selection was featured in an article by the Associated Press (AP). Furthermore, four students on the programme were offered scholarships to a UWC school or college. A new cohort of twenty students have subsequently started the programme. ## **Education Development** Running the full High School Diploma Programme in Jordan has enabled us to better understand the support that is needed to deliver the programme. As a result, we have simplified and integrated the competency-based assessment approach we use within the course curricula and have simplified the way the assessment process is introduced to facilitators. We have formalised the support we offered to facilitators through the Amala Coaching Network and facilitators on the programme are conducting “learning walks” in order to observe each other’s practice and to support continuous improvement. We have sought to build the teaching and learning expertise of our teams in Jordan and Kenya through the recruitment of a “Learning Lead” on each site. Our Education Lead is working closely with both individuals to coordinate feedback on curriculum, have oversight of student learning outcomes and identify and support facilitator learning needs. In 2021, we also developed a process for curriculum review. Feedback from our High School Diploma students has shown that digital literacy is an area that could be addressed further within the curriculum. We have therefore been exploring the development of an additional course which will focus on creating change through technology, in collaboration with the Raspberry Pi Foundation, which has a wealth of expertise in digital literacy curriculums. ## **Fundraising and support** The trustees would like to express their immense gratitude to the donors who have generously supported Amala’s work in the last year. In particular, we would like to thank the Allen & Overy Foundation, British & Foreign Schools Society, Catalyst Foundation for Universal Education, Emergence Foundation, Horizon Foundation, Kahane Foundation, MSN Fund, Partners in 10 Equity, UWC International and the individual and anonymous donors who have also made generous contributions. We would also like to thank UWC South East Asia, the Council of International Schools and New England Association of Schools and Colleges for their invaluable contribution to our work and mission. The trustees are grateful to the over thirty volunteers who have given up their time freely to support Amala’s work in the last year. All our donors, volunteers and partners are essential to our work. Without them, Amala would not be able to fulfil our mission of using the power of education to transform the lives of young refugees, their communities and the world. ## **Looking ahead - plans for 2022/2023** In 2022/23, we enter into the second year of our strategic plan, Launchpad to Scale. We will continue to grow and improve our programming with a focus on our three strategic objectives: _1. Make Amala’s education programmes replicable_ We will grow the reach of Changemaker Courses and establish a strong network of partners to facilitate the delivery of the majority of courses. Our aim will be to reach 900 students in the year. We will improve and iterate the Amala High School Diploma, through examining and improving the depth and rigour of our curriculum and our assessment model. A specific focus will be on developing a targeted facilitator development programme for the High School Diploma which enables facilitators to provide appropriate support and challenge for learners. We will sustain the student numbers in Jordan and grow the programme to reach 150 students in Kakuma Camp. _2. Become a widely recognised education provider_ We will continue to pursue accreditation for the High School Diploma with the Council of International Schools and NEASC, undertaking the preparatory evaluation stage and entering into the self-study process. This will involve putting in place recommendations for improvement and providing evidence that we meet the standards for accreditation. We will continue to advocate for the relevance and value of the High School Diploma with institutions where our alumni are likely to seek opportunities. We will also focus on improving our monitoring and evaluation approach and processes, with a focus on being able to provide robust evidence of impact. Lastly, we will focus on improving Amala’s visibility, in particular within the education in emergencies space. 11 ## _3. Build organisational capacity to accelerate growth_ We will increase Amala’s operational capacity for growth and scaling beyond the current strategic period through using technology to make our processes more efficient. As our team grows, we will develop policies and approaches that reflect our culture and values. We will continue to grow Amala’s donor base and pursue plans for financial sustainability both within and beyond the strategic period. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** _Identity and constitution_ Amala was founded in 2017 and is a registered charity in England and Wales, Charity Registration Number 1181373 and a Company Limited by Guarantee, Company Registration Number 10671722. Amala´s constitution is its Articles of Association, the current version of which is dated 10 December 2018. ## _Governance and management_ Amala’s Board of Trustees elected a new member in the past year and now comprises seven members who are responsible for directing the management and running the organisation. The Board has one sub-committee, the Remuneration Committee which comprises three trustees. The five non-executive trustees give their time freely and receive no remuneration. Trustees are required to disclose and register all relevant interests at all Board meetings. Trustees share a deep commitment to Amala’s mission and purpose and are drawn from different backgrounds to bring diverse backgrounds, experiences and skill sets to manage the organisation responsibly and enable it to fulfil its objectives. New trustees are elected to the Board by existing trustees. Upon election, new trustees are briefed on their governance role, the organisation’s guiding principles, objectives and strategy. In 2021/2022, the Board of Trustees met six times. Due to the ongoing restrictions and impact of the Covid-19 pandemic, all meetings were held virtually. Key issues discussed by the trustees during the year included fundraising and future financial sustainability, organisational development, safeguarding, policies, budget, performance, financial accounts and risk management. As described in earlier sections of this report, the Board also approved Amala’s first Strategic Plan _A Launchpad to Scale_ and updated the organisation’s guiding statements. ## _Day to day management_ The day-to-day management of the charity is delegated to the two Co-Executive Directors who are also trustees. The two Co Executive Directors are only remunerated for their work as members of staff, and their continued trusteeship is reviewed on an annual basis. 12 ## _Risk management_ The Amala Board of Trustees regularly reviews the risks that Amala is exposed to, considers how to mitigate them and puts adequate controls in place. This year, the risk analysis identified three principal risk areas: 1. Operational / People: Amala continues to rely on a small staff team, and in particular the Co-Executive Directors carry out many responsibilities within the organisation. The recent growth in programmes also means that the team has increased and the organisation has developed and implemented training and a quality assurance framework to ensure that Amala’s high quality of programme delivery continues. 2. Funding / Finance: With the strategic plan, Amala has set ambitious targets for growth which rely on successful fundraising in order to be fulfilled. A lack of income could result in not being able to fulfil the organisation’s strategic objectives. To mitigate this risk, additional resources have been allocated to engage new and potential funding partners. 3. External: Government regulations and priorities regarding displaced people in the countries where Amala work can change rapidly. Hostility towards refugees in the host country also poses an external threat to Amala’s programmes. We continually monitor the situation and have created response plans to ensure ways that students can continue to learn with Amala even if the local situation changes. ## ## The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s vision, mission and objectives and in setting its objectives and policies and planning activities for the year. Amala’s activities are of public benefit because the organisation provides educational programmes free-of-charge to young people who are displaced or affected by conflict who have no or limited access to high quality education. Our educational programmes enable participants to develop their sense of ethical agency, have an increased sense of wellbeing and purpose and improved access to further opportunities. Furthermore, as the number of refugees continues to rise year on year, Amala is working towards creating a scalable model to provide increasing numbers of conflict affected youth with high quality education at upper secondary level. ## _Safeguarding_ Amala is committed to the protection of children and young people, and has developed a comprehensive Safeguarding and Welfare Policy and Team Code of Conduct that is implemented across the organisation to ensure that children and young people are protected from harm. The Policy sets out how all members of Amala’s team (employee, consultant, volunteer or representative) and all Amala students should conduct themselves in their interactions with children and young people. 13 The trustees receive a safeguarding update at each board meeting. We were not required to deal with any safeguarding issues arising from Amala’s operations during the year. The Amala Safeguarding and Welfare Policy is reviewed annually and approved by the Board of Trustees, and is published on our website. ## _Remuneration_ The Remuneration Committee is responsible for setting the salaries of the Co-Executive Directors and for reviewing the salaries of other team members. ## **FINANCIAL REVIEW** ## **Activities and results** The financial results for the year are set out in the Financial Report. In the year, the charity’s income was £350,744 compared with £283,257 last year. This includes in-kind donated goods and services valued at £2,200. Unrestricted income for the year was £23,804. Total expenditure for the year was £271,125 of which £231,685 was restricted. The majority of expenditure was for programme implementation, educational and organisational development. The net surplus for the year totalled £79,619, constituting a restricted surplus of £93,114 and an unrestricted a deficit of £13,495. ## **Reserves Policy** It is the policy of the charity that unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent to at least 6 months of unrestricted budgeted expenditure. At 31 March 2022 total funds were £355,262 of which £126,102 were unrestricted. These both represent in excess of 6 months related to the current year´s budgeted expenditure. The trustees consider that reserves at these levels will ensure that, in the event of a significant drop in funding, they will be able to continue the charity´s current activities while consideration is given to ways in which additional funds may be raised. 14 ## **Going concern** The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The trustees have a reasonable expectation that Amala has adequate resources to continue to operate the next year For this reason, they continue to adopt the going concern basis in preparing the financial statements. The Trustees’ report was approved by the Board of Trustees ……………………………………. Name: Keith Clark Trustee 12 / 20 / 2022 Dated:…………………….. 15 Doc ID: 3a29752984d9281342fe0b67991a8ad8c89d84a7Doc ID: 318d8cc7c6f2358b49c6a542edcc1a681f8ea09b ## **AMALA EDUCATION** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2022**_ |**Notes**
**Fixed assets**
Tangible assets
**10**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**14**
Unrestricted funds|**2022**
**£**
32,175
354,727
386,902
(32,820)|**£**
1,180
354,082
355,262
229,160
126,102
355,262|**2021**
**£**
20,000
263,261
283,261
(8,191)|**£**
573
275,070
275,643
136,046
139,597
275,643| |---|---|---|---|---| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Add date 16 December 2022 The financial statements were approved by the Trustees on ......................... .............................. C Habgood (Treasurer) **Trustee** ## **Company registration number 10671722** - 18 - Doc ID: 3a29752984d9281342fe0b67991a8ad8c89d84a7Doc ID: 318d8cc7c6f2358b49c6a542edcc1a681f8ea09b ## **AMALA EDUCATION** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 MARCH 2022**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
23,804
326,940
**Expenditure on:**
Raising funds
**4**
-
2,141
Charitable activities
**5**
37,299
231,685
**Total expenditure**
37,299
233,826
**Net (expenditure)/income**
**for the year/**
**Net movement in funds**
(13,495)
93,114
Fund balances at 1 April 2021
139,597
136,046
**Fund balances at 31 March**
**2022**
126,102
229,160|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
350,744
106,333
176,924
2,141
1,011
-
268,984
53,062
105,952
271,125
54,073
105,952
79,619
52,260
70,972
275,643
87,337
65,074
355,262
139,597
136,046|**Total**
**2021**
**£**
283,257
1,011
159,014
160,025
123,232
152,411
275,643| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. - 17 - ## **AMALA EDUCATION** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2022**_ |**Notes**
**Fixed assets**
Tangible assets
**10**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**14**
Unrestricted funds|**2022**
**£**
32,175
354,727
386,902
(32,820)|**£**
1,180
354,082
355,262
229,160
126,102
355,262|**2021**
**£**
20,000
263,261
283,261
(8,191)|**£**
573
275,070
275,643
136,046
139,597
275,643| |---|---|---|---|---| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Add date 16 December 2022 The financial statements were approved by the Trustees on ......................... .............................. C Habgood (Treasurer) **Trustee** ## **Company registration number 10671722** - 18 - Doc ID: 3a29752984d9281342fe0b67991a8ad8c89d84a7Doc ID: 318d8cc7c6f2358b49c6a542edcc1a681f8ea09b ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **1 Accounting policies** ## **Charity information** Amala Education is a private company limited by guarantee incorporated in England and Wales. The registered office is Garden Cottage, Walters Green Road, Penshurst, Tonbridge, Kent, TN11 8HD. Amala Eductaion is also a registered charity. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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 2019)". The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are generally recognised on receipt. Other donations are generally recognised once the charity has been notified . Where the donation has performance conditions which are unmet or requires that the related expenditure is deferred, then the income is deferred . Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts . - 19 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **1 Accounting policies** **(Continued)** ## **1.5 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. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Computers 3 years straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities . ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) . ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.9 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. - 20 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **1 Accounting policies** ## **(Continued)** ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled. ## **1.10 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.11 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. - 21 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **3 Donations and legacies** |**Unrestricted Restricted**
**funds**
**funds**
**2022**
**2022**
**£**
**£**
Donations and gifts
20,104
148,495
Grants receivable
1,500
178,445
Donated goods and
services
2,200
-
23,804
326,940
**Donations and gifts**
C Habgood & J Longson
5,000
-
Partners in Equity
-
120,000
Mr and Mrs Miyakoshi
-
12,500
C and I McLaughlin
-
-
Other
15,104
15,995
20,104
148,495|**Total**Unrestricted
Restricted
funds
funds
**2022**
2021
2021
**£**
£
£
168,599
106,333
-
179,945
-
176,924
2,200
-
-
350,744
106,333
176,924
5,000
10,000
-
120,000
-
-
12,500
79,993
-
-
5,000
-
31,099
11,340
-
168,599
106,333
-|Total
2021
£
106,333
176,924
-
283,257
10,000
-
79,993
5,000
11,340
106,333| |---|---|---| - 22 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ |**Donations and legacies**
**Unrestricted Restricted**
**funds**
**funds**
**2022**
**2022**
**£**
**£**
**Grants receivable for core**
**activities**
Edit Mills Charitable Trust
-
5,000
Kahane Foundation
-
2,500
Emergence Foundation
-
10,000
MSN Fund
-
5,000
Allen & Overy Foundation
-
50,000
Theirworld
-
8,000
UWC RISE - Schmidt
Futures
-
36,009
Horizon Foundation
-
5,000
British & Foreign School
Society
1,500
20,000
Other
-
36,936
1,500
178,445|**(Continued)**
**Total**Unrestricted
Restricted
Total
funds
funds
**2022**
2021
2021
2021
**£**
£
£
£
5,000
-
-
-
2,500
-
69,868
69,868
10,000
-
-
-
5,000
-
-
-
50,000
-
50,000
50,000
8,000
-
-
-
36,009
-
38,081
38,081
5,000
-
10,000
10,000
21,500
-
8,975
8,975
36,936
-
-
-
179,945
-
176,924
176,924| |---|---| ## **3 Donations and legacies** ## **Other** The charity received £5,000 (2021: £10,000) from trustees / related parties without conditions. ## **4 Raising funds** ||**Restricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**2022**|2021| ||**£**|£| |Fundraising and publicity||| |Advertising|93|755| |Other fundraising costs|2,048|256| |Total for year ended 31 March|2,141|1,011| - 23 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **5 Charitable activities** |Staff costs
Depreciation and impairment
Programme delivery
IT subscriptions and learning software
Other staff costs
Repairs, renewals and small equipment
Rent
Insurance
Share of support costs (see note 6)
Share of governance costs (see note 6)
**Analysis by fund**
Unrestricted funds
Restricted funds
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
General expenses
560
-
Legal and professional
-
-
Independent Examiner
-
1,344
560
1,344
Analysed between
Charitable activities
560
1,344|**2022**
**£**
560
-
1,344
1,904
1,904|**2022**
**£**
88,263
339
167,073
7,345
2,331
696
1,033
-
267,080
560
1,344
268,984
37,299
231,685
268,984
Support
costs
Governance
costs
£
£
441
-
-
158
-
1,410
441
1,568
441
1,568|**2021**
**£**
69,240
287
78,941
7,013
199
1,118
-
207
157,005
441
1,568
159,014
53,062
105,952
159,014
2021
£
441
158
1,410
2,009
2,009| |---|---|---|---| ## **6 Support costs** Governance costs include Independent Examination fees of £ 1,344 (2021- £ 1,224 ). - 24 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **7 Trustees** Two trustees (2021: Two) received remuneration as disclosed in note 14. ## **8 Employees** The average monthly number of employees during the year was: ||**2022**|**2021**| |---|---|---| ||**Number**|**Number**| ||3|3| |**Employment costs**|**2022**|**2021**| ||**£**|**£**| |Wages and salaries|83,667|67,014| |Social security costs|3,886|1,746| |Other pension costs|710|480| ||88,263|69,240| Key management personnel is defined as the senior management team, The total remuneration of key management personnel in the period was £63,012 (2021: £53,334). This includes employer's pension and national insurance contributions after allocation of employer's allowance. There were no employees whose annual remuneration was more than £60,000. ## **9 Donated goods, facilities and services** No donated goods and services were received during the year (2021: None). - 25 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **10 Tangible fixed assets** |**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation and impairment**
At 1 April 2021
Depreciation charged in the year
At 31 March 2022
**Carrying amount**
At 31 March 2022
At 31 March 2021
**11**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**12**
**Creditors: amounts falling due within one year**
**Notes**
Other taxation and social security
Deferred income
**13**
Other creditors
Accruals
**13**
**Deferred income**
Other deferred income|**Computers**
**£**
860
946
1,806
287
339
626
1,180
573
**2022**
**2021**
**£**
**£**
20,000
20,000
12,175
-
32,175
20,000
**2022**
**2021**
**£**
**£**
6,271
5,683
22,500
-
2,705
293
1,344
2,215
32,820
8,191
**2022**
**2021**
**£**
**£**
22,500
-| |---|---| - 26 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ |**13**
**Deferred income**
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2021
Resources deferred in the year
Deferred income at 31 March 2022|**(Continued)**
**2022**
**2021**
**£**
**£**
22,500
-
-
-
22,500
-
22,500
-| |---|---| - 27 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **14 Restricted funds** The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: |**Movement in funds**
**Balance at**
**1 April 2020**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**1 April 2021**

**£**
**£**
**£**
**£**
Curriculum development
2,955
-
-
2,955
Amala High School Diploma Kenya
47,684
58,975
(15,798)
90,861
Courses in Malaysia
5,000
-
(5,000)
-
Courses in Greece
1,685
-
(1,685)
-
Changemaker course in Kakuma Camp, Kenya
7,573
-
(1,257)
6,316
Changemaker course Jordan
-
-
-
-
Amala High School Diploma Jordan
177
79,868
(61,510)
18,535
UWC Amala Changemaker Foundations Programme Kenya
-
38,081
(20,702)
17,379
Organisational Infrastructure
-
-
-
-
Fundraising Coordinator
-
-
-
-
65,074
176,924
(105,952)
136,046|**Movement in funds**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
-
-
56,935
(87,189)
-
-
23,000
(21,220)
5,000
(9,124)
5,495
(103)
68,000
(72,810)
36,010
(30,880)
120,000
-
12,500
(12,500)
326,940
(233,826)|**Transfers**
**Balance at**
**31 March 2022**
**£**
**£**
(2,955)
-
-
60,607
-
-
-
1,780
-
2,192
-
5,392
2,955
16,680
-
22,509
-
120,000
-
-
-
229,160| |---|---|---| - 28 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **14 Restricted funds** ## **(Continued)** ## Curriculum Development For curriculum development. ## High School Diploma Kenya For piloting the Amala High School Diploma in Kakuma Camp, Kenya. ## Courses in Malaysia For Ethical Leadership and Social Entrepreneur courses in Malaysia. ## Courses in Greece For running Amala courses for young refugees in Athens, Greece. ## Courses in Jordan For running Amala courses for young refugees in Amman, Jordan. Chanegmaker courses in Kakuma Camp, Kenya For running Amala courses in Kakuma Camp, Kenya. ## High School Diploma Jordan For piloting the Amala High School Diploma in Amman, Jordan. ## UWC Amala Changemaker Foundations Programme Kenya To design and implement a Changemaker Foundations Programme for young refugees in Kakuma Camp, Kenya in collaboration with UWC International and their partner Rise. ## Changemaker Course Jordan To design and implement a Changemaker Foundations Programme for young refugees in Jordan. Fundraising Coordinator Funding for fundraising coordinator salary and capacity building. ## Organisational Infrastructure Partners in Equity funding for capacity building and building a launchpad to scale. - 29 - ## **AMALA EDUCATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_ |**15**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**Unrestricted
funds
Restricted
funds
**2022**
**2022**
**2022**
2021
2021
**£**
**£**
**£**
£
£
Fund balances at 31
March 2022 are
represented by:
Tangible assets
1,180
-
1,180
573
-
Current assets/
(liabilities)
124,922
229,160
354,082
139,024
136,046
126,102
229,160
355,262
139,597
136,046
**16**
**Related party transactions**
**Remuneration of key management personnel**
The remuneration of key management personnel is as follows.
**2022**
**£**
Aggregate compensation
63,012|Total
2021
£
573
275,070
275,643
**2021**
**£**
53,334| |---|---| Two trustees (2021: Two) receive remuneration from the charity as disclosed above. This is permitted by the Articles of Association and is not in respect of trustee duties. - 30 -