Temwa Report and Accounts 2022
Registered charity no: 1185889
Contents
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When Communities Come Together: Our Approach
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Our Community Programmes
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Community Agriculture and Forestry Community Health
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Community Education
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Communities Coming Together
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Looking Forward Together
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Trustees’ Annual Report and Accounts
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Introduction
Welcome to Temwa’s Annual Report 2022, where we show the impact of communities coming together in Malawi and in the UK in 2022. We partner with remote, hard-to-reach communities in Northern Malawi, empowering local people to end poverty and transform their own futures. We inspire communities in the UK to help bring about this change by supporting our work.
2022 continued to be a challenging year for Temwa in a post-pandemic climate, coupled with the cost of living crisis and the increasing impacts of climate change. Whilst the UK saw its rate of inflation rise to over 10%, in Malawi it was substantially higher at over 20%, making food, fuel, everyday necessities and farming materials unaffordable for many households. Despite these challenges, with your support, we were able to continue with our life-saving work. We are proud to say that we have not only met our targets, but exceeded them in many areas. Here are just some of the achievements that your funds enabled during 2022:
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We significantly expanded our water, sanitation and hygiene support – 2,208 people gained
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access to safe, clean water in their homes and 6 demonstration latrines were built in 2 villages.
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20 Farmer Groups grew their business capacity, benefiting an estimated 300 households.
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Our Temwa Carbon Balance scheme and tree-planting project continued growing with 40,911 trees planted, and 38,850 new tree seedlings raised in nurseries.
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1,600 children attending Temwa’s Reading Camps have improved their school performance.
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We have successfully fully embedded the HIV Provider Initiated Testing and Counselling (PITC) approach in all five health centres.
In the UK, the continued generosity and commitment of our supporters, from local businesses, individuals, trusts and foundations, artists and our Carbon Balance supporters, has been more important than ever. With many charities still struggling for survival post-pandemic, our continued presence has been vital for the remote, vulnerable communities we support in Malawi. Thank you for making it possible for Temwa to continue our life-changing work.
Looking forward, we will continue to work closely with community members and governance structures for them to become effective and autonomous overseers of our programmes who will help plan and implement projects driven by community need. We will work with communities to increase household resilience to increased climate shocks, and expand projects aiming to improve community literacy, stigma-free HIV testing and support, and access to safe water and sanitation.
The community we serve is requesting further support. Temwa does not work catchment-wide, therefore there is strong demand from community members to expand our projects, in order to do this, Temwa needs to increase its funding but we hope that, through existing and new partnerships in the UK and beyond, we can expand our work further and continue to help transform lives for communities in one of the poorest countries in the world.
Jo Hook
Co-Founder and Managing Director
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When Communities Come Together: Temwa’s Approach
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When Communities Come Together: TEMWA’S Approach
Nkhata Bay North is an extremely isolated and poor region in northern Malawi. Living in villages scattered along the lakeshore and uplands, most of the population can only be reached by foot or by boat, and consequently are often neglected by limited government services. The majority find it difficult to access education, healthcare, jobs, and markets.
Temwa’s unique approach, based on almost 20 years’ experience, centres around our belief that communities coming together is the only way to sustainably address problems faced by communities such as those in Nkhata Bay North. Our community-driven approach has three main threads:
• Helping communities define their own priorities and strategies
Our Malawi team utilises their community development expertise to facilitate village-level conversations that help communities identify current challenges, collective goals, and the steps to achieve them. This work helps communities come together and find ways of addressing the needs of everyone, including traditionally marginalised groups like women, young people, and people living with HIV and AIDS. We do not enter into a new project unless there is community commitment and unless community members are contributing something to the project themselves. Giving communities a voice and space to shape their own future means that we learn lessons from previous projects and ensure that new projects we introduce are needed and can be sustained by communities.
• Recognising the interlinked nature of development challenges
We have learnt that, in an area as poor as Nkhata Bay North, a narrow approach focused on only one sector cannot help the most vulnerable households improve their situation. For example, improving access to education will not work if poor harvest yields leave children hungry, or poor sanitation makes them ill. Temwa takes a holistic approach, supporting communities to identify the root causes and interlinked nature of the challenges that they face. That is why we run programmes across several sectors, often simultaneously in the same village: we want to ensure that vulnerability in one area of a person’s life does not undermine their progress in another.
• Building the capability of local leadership
Area and Village Development Committees are locally elected bodies with a mandate to implement local development strategies and have a formal say in local government decision-making, including funding. All of our programmes are designed with the consent of these committees. Our aim is to ensure that they have the skills and networks to demand their rights at local government level and that, at the community level, they are listening to all and representative of all. We provide tailored training and support based on the capacity needs of each structure. Supporting Area and Village Development Committees is central to our exit strategy – by ensuring that communities can become self-reliant and are able to operate independently of Temwa.
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Temwa’s interlinked approach: example of agriculture & forestry
Globally, millions of people depend on forests to fuel their lifestyle, income and livelihoods. Forests also play an important role in the effort to mitigate the challenges of climate change. Global dependency on trees for wood in construction, firewood, furniture, paper and many more leads to about 14.5 million hectares of forests each year (World Bank). Unregulated tree felling exacerbates the effects of severe weather conditions caused by climate change, such as prolonged drought and flooding. In turn, this affects the farming seasons in many countries thereby disrupting crop yields and resulting in severe hunger crises. The effects of the climate crisis are mostly felt and experienced by communities in the Global South, whose way of life has been disrupted due to these changes. The flooding and droughts regularly experienced in Malawi is evidence of this climate crisis.
According to the Nkhata Bay District Council Socio-Economic profile 2017-2022, 92% of Nkhata Bay land is under smallholder farming and 45% of the population are living in poverty. Poverty is rife and dependency on trees as a source of energy including for firewood, both for household use and for income generation, is a common means of survival. However, if this is not done in a sustainable way, it can have a devastating effect on the environment and impact farmers' crop yields.
Temwa supports communities in Nkhata Bay North to improve food security and livelihoods, while also implementing sustainable natural resource management and developing resilience. We work with the communities to improve the climate resilience of vulnerable families through sustainable farming, forest-friendly livelihoods, and sustainable use of local natural resources. Our interlinked approach demonstrates that, to improve long-term food and income security without a detrimental effect on the local environment, emphasis must be on creating and strengthening sustainable forest-friendly livelihoods, while encouraging community stewardship towards forests, and supporting local governance structures to enforce forest laws. In 2022, our climate-smart farming support helped Nkhata Bay North farmers adapt to the changing climate while increasing productivity. As productivity increases, the need for diversified income sources and livelihoods that do not damage the local environment becomes necessary for creating-climate resilient communities.
All of these challenges need to be addressed if we want to see long-term, sustainable improvements in household income and food production for these hard to reach communities.
For example, in 2022, Temwa supported and trained 12 farmer groups specialising in beekeeping, fruit trees, cultivating cash crops (including legumes, groundnuts, and bananas) and rearing small livestock, pigs, rabbits and goats. In addition, Temwa supported farmer groups to operate as Village Savings and Loans Groups, which allowed members to save and borrow money, helping the groups become more financially secure and resilient. Temwa also worked with 8 Village Natural Management Committees to enforce forest bylaws and conduct forest patrols, while the wider community have taken steps in protecting their forest from illegal felling of trees and deforestation through forest patrols. This interlinked approach to development demonstrates how communities can protect their natural resources whilst using sustainable farming methods to increase their household income.
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Y.4 jik I OUR COMMUNITY PROGRAMMES
Community Agriculture and Forestry Programme
In Nkhata Bay District, almost half the population live in poverty, while 17% are estimated to fall under ultra-poor indices. Between 2017 and 2022, 91.9% of land in Nkhata Bay was under smallholder farming (Malawi IHS 3).
Food and income insecurity can lead to people resorting to short-term solutions with a detrimental impact on the environment, such as cutting down trees for more farming land, or to sell as firewood. Deforestation contributes to the ever-worsening climate situation, by precipitating extreme weather conditions such as droughts and floods, and resulting in poor crop yields which exacerbates food and income insecurity. In 2022, Tropical Storm Anna and Cyclone Gombe caused devastating damage in Malawi that resulted in displacement of people, farm lands washed away, and further food insecurity.
Temwa supports households in Nkhata Bay North to become resilient in order to secure year-round food supply. Our Agriculture and Forestry Programme improves climate resilience of vulnerable families by restoring land degradation, creating forest-friendly livelihoods, and supporting sustainable use and management of local natural resources. Temwa works with local governance structures to enforce bylaws and conduct forest patrols to protect forests. Community commitments and ownership have greatly increased through participation in sustainable farming practices, alternative sources of income including planting of fruit trees, establishing tree nurseries, and harvesting beehives, while also protecting woodlands and forests.
Highlights
20 farmer groups have adopted sustainable livelihoods and are growing their business capacity.
40,911 tree seedlings were out-planted under Temwa Carbon Balance, and 38,850 new seedlings raised in tree nurseries.
70% of targeted farmers increased their crop production by 10-15%.
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Community Agriculture and Forestry
Improved food security for vulnerable households
Adoption of sustainable agricultural practices improves food security for vulnerable households while also ensuring the environment is protected. Temwa worked with target communities to sustainably rear livestock to diversify diets, gain more income through livestock exchange, and improve agricultural productivity. 2022 saw a huge success in the multiplication of livestock, which benefited food security both through increasing the use of manure for fertiliser, and by providing surplus livestock for families to eat or sell. The Usisya Demonstration Garden continued to provide community members with the opportunity to learn climate-smart farming techniques to improve crop yields and income.
Increased income from climate-adaptive livelihoods
In our effort to restore forests, Temwa adopts a holistic approach by ensuring that existing trees and newly planted trees are protected by the communities. In 2022, we worked with the community to diversify their income sources and livelihoods in a way that does not damage the local environment. Temwa supported self-organising farmers to increase their crop yields using sustainable farming practices, and business development training to gain income from the increased crop yield. In 2022, we worked with 20 farmers to grow their business capacity, which benefitted an estimated 1,500 people from 300 households. We trained farmers on how to make organic manure fertiliser for improved crop yields that keep the soil’s nutrients. 65% of the targeted farmers adopted the use of organic manure fertiliser in their farmer lands which resulted in a 10-15% increase in crop productivity for 70% of the farmers.
Restored degraded forests being used sustainably
by community members for improved livelihoods.
2022 saw droughts and severe flooding in Nkhata Bay North affecting crop production and exacerbating food and income insecurity in the already poor and remote rural communities of Malawi. Northern Malawi has seen forests being cut down at an alarming rate. Temwa is working with the community to strike a balance between protecting and restoring the forests while also living sustainable forest-friendly livelihoods. This makes the communities more resilient to climate change, by diversifying livelihoods, while halting land degradation, and regulating water flow. Through our community reforestation work in 2022, we out-planted 40,911 tree seedlings, and grew 38,850 new seedlings in nurseries that were also out-planted in early 2023. To combat deforestation, we continued to work closely with local governance structures providing training and tailored support so they could effectively promote and enforce sustainable use and management of local natural resources. We worked with 8 Village Natural Resources Management Committees to protect forests through enforcing by-laws and conducting forest patrols. In tackling food and income insecurity, the communities continued to embrace forest-friendly and sustainable sources of livelihoods by establishing 5 new fruit tree nurseries for better income and nutrition benefits. 30 new beehives were purchased and used to protect the woodlands.
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Community stories
Empowering female farmers
Linly Mgodi struggled alone for years to feed and clothe her 9 children, only managing to send 2 of them to school. She often relied on wild fruits for their only food, and unreliable work to earn a living. In 2018, this changed when Linly attended a community meeting and joined Temwa’s livestock pass-on scheme. Linly learned about organic farming methods and, by using the manure produced by her pigs, Linly was able to cultivate more diverse crops and improve yields with more successful harvests, giving her and her family enough food to eat and sell. Linly said, “Before Temwa I was living a sad life. Now I have managed to improve my household. I helped my first born daughter to start her own business and we are able to sustain ourselves."
“Our community has changed a lot since Temwa started working here: more households are economically empowered and are doing organic farming. More households are also keeping natural forests because of the initiatives that Temwa has in our village.” Through Temwa’s community-driven approach, Linly gained skills and knowledge which have enabled a diversified, stable income to support her family.
Leading by example
Chazeka, aged 58, is a village headman and subsistence farmer in Mzgola village. He struggled to grow food, after 87% of the land in his village was suddenly cleared of trees for the production of charcoal. “It wasn’t raining as much as it used to when I was young. We started experiencing problems growing crops with the little rain that resulted from the deforestation.” To address the problem, Chazeka reached out to Temwa. Our Carbon Balance scheme supported Chazeka with seeds and taught him how to care for the trees. Many of the trees he had planted before did not survive but, since he received Temwa’s training, 99% of the trees he planted in 2022 have survived. So far he has planted 10,000 pine trees on his land. Chazeka is noticing many benefits from reforesting the area: the trees not only sequester carbon, but he has started planting fruit trees and collecting nutritious wild mushrooms from timber forests, which
improves his family’s diet, and allows him to make extra income. Chazeka is now leading by example and other community members are starting to establish their own woodlots and regenerate their forests. Since Temwa’s Carbon Balance scheme was introduced here, the community has reported local deforestation rates reducing by 70%.
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Community Health
There is no disputing that poverty and poor health are interrelated. An individual’s decision about their health can be greatly affected by poverty and this drives inequality in health outcomes.
70% of Malawi’s population lives below the income poverty line and approximately 63% of Malawi children live in poverty (UNICEF). In Malawi, healthcare systems are largely underfunded, which reflects on the fragile health conditions of the citizens affected by economic and social shocks that undermine households’ resilience. Lack of access to, and inadequate supply of, basic healthcare contributes to unnecessary suffering and deaths. In Nkhata Bay North, reliance on open water sources, poor sanitation, and poor hygiene practices has resulted in waterborne diseases, such as cholera and intestinal parasites. Malawi experienced a widespread cholera outbreak in 2022, and the associated effects of the epidemic are still being felt. Since March 2022, there have been almost 37,000 cases and 1,210 associated deaths from all 29 districts (WHO).
Temwa’s health programme aims to reduce disease prevalence by increasing access to health services and accurate health information. Our HIV project increased provision and capacity in 5 health centres to reduce the HIV prevalence rate and improve access to health services for hard-to-reach communities. When individuals know their HIV status, they can access treatment and support where necessary and learn about preventing transmission.
Temwa’s WASH project enhanced community efforts on prevention of waterborne diseases, thereby reducing prevalence of WASH related diseases in Nkhata Bay. We provided safer and healthier communities through our provision of accurate information and access to clean water. Temwa was also able to respond to the cholera epidemic by providing support to community health centres and transporting medicines and medical supplies to communities.
Highlights 2,208 people gained access to clean water in their homes in 2022 – and 10,314 people since Temwa’s WASH project started.
In the two villages we worked with in 2022, 84% of households now have their own latrines and have functional hand washing facilities.
Since we began our HIV work, more than 35,000 people now know their HIV status in Nkhata Bay North which is critical in reducing the rate of infection.
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Reduced HIV prevalence Rate in Nkhata Bay North
Malawi (pop. 19.8million) has an estimated 1.1 million people living with HIV, with 58,000 of those children aged 0-14 years (UNAIDS).
Temwa’s Provider Initiated Testing and Counselling (PITC) HIV project continued to strengthen community HIV services in all 5 health centres in Nkhata Bay North, making services more accessible to a population of more than 55,000 people. Through the established PITC services, Temwa has been able to support the reduction of the high prevalence rate by facilitating free testing and counselling to everyone who attends the health centres. 5,914 people were tested for HIV between February 2020-July 2022. Temwa increased community awareness of HIV and AIDS by creating platforms for community members to learn about both, living positively with HIV, and living a healthy lifestyle. Our radio campaigns held in collaboration with the community health centres reached an estimated 20,000 people in Nkhata Bay North and the wider area with clear, accurate HIV & AIDS related information.
In our effort to improve the quality of health services provided to these remote communities, we trained 71 healthcare workers on HIV counselling and testing best practices. To ensure that local governance strategies are people-centred, we built the capacity of 75 members of the local governance structures on their roles and responsibilities towards HIV service provision. This ensures that these structures can continually provide quality health services to the communities and function independently of Temwa.
The geographical spread of many of the communities Temwa support means that many community members are not able to access the much-needed health services being provided at the health centres, through which PITC would be offered. Hence, at the end of 2022, Temwa launched a new project to take primary healthcare services to remote communities through mobile outreach clinics, while continuing to provide PITC.
Reduced Prevalence of WASH related diseases in Nkhata Bay North
Access to adequate supply of safe and clean water can help prevent waterborne diseases. Community members also have a key role to play by adopting recommended hygiene and sanitation practices. Inadequate or non-adoption of proper hygiene and sanitation practices expose people to preventable health risks.
Most communities in Nkhata Bay North are rural with inadequate access to safe and clean water sources. The reliance on open water sources as the only means of water supply, which are often contaminated by human activities, means that waterborne diseases are rife in the area. This is exacerbated by poor sanitation infrastructure, poor hygiene practices and inadequate health care services. Temwa’s support provided clean and safe water to 2 Upland communities, Chipenyenye and Mjeremani, reaching 2,208 people through the provision of 368 household water filters. Funds made from the sale of the subsidised water filters by community Water Committees, are reinvested into other community initiatives including water pumps and wells. Temwa’s sanitation and hygiene awareness campaign reached more than 20,000 people in the two communities. We also supported the Usisya Health Centre with the renovation of 6 latrines and 2 bathrooms for community members to use. This campaign also brought the community together to mobilise resources including bricks, sand, and labour to construct 6 demonstration latrines, gaining knowledge and skills in the process. This created a ripple effect with 151 households (84%) constructing their own latrines, with 74% having functional handwashing facilities and 69% of the households now having separate rubbish pits.
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Community stories
Reaching remote communities
Newton Gausi is a HIV counsellor at the Bula Health Centre. The centre was having difficulties reaching large amounts of the population who live long distances away in inaccessible villages. Before Temwa’s involvement, the centre could only provide HIV services to an average of 40 people a month in the surrounding area. With Temwa’s support, the staff can now travel to reach an average of 150 people a month. Previously, only HIV counsellors were able to provide testing services but, now that all the health centre staff have been trained in the PITC approach, they are able to initiate testing through outreach clinics. This massively increases the number of people reached by the centre each month. Staff are also able to provide services including STI screening, cervical cancer screening, family planning, and malaria testing. “We noticed a significant change
right as the project started. The number of tests started rising that same month. Most people are now getting HIV tests unlike in the past. It is even more interesting to note that most of the people getting tested are the youth who are sexually active.” Newton says that they would like to do even more outreach clinics in remote areas to reach as many people as possible, and start following up on those who have defaulted on their antiretroviral treatment.
Herbert and his family are protected from waterborne diseases.
Herbert is a fisherman, builder, representative of the village headman, and grandfather of 3. He lives in the lakeshore village of Mchulu village in northern Malawi. While most people there have toilets in their home, they are not properly plumbed and the lake, where he fishes and where many people drink, is polluted. Resulting illnesses are severe, and it is a 10km walk to the nearest health centre. He explained that the lake is used for fetching drinking water, bathing, washing and cleaning plates, but there were no toilets leading to open defecation. This resulted in increased cases of diarrhoea and dysentery in the area. However, since Temwa’s WASH project began, Herbert has found that most households now have water filters, and a toilet has been constructed by the beach. Using Temwa’s training, Herbert has also constructed his own toilet and plans to help others: “I will be offering my services freely to households in the community who express interest in demolishing their old toilets and constructing a standard design”. Herbert says he will continue helping Temwa implement their WASH project, so that his community is protected from waterborne disease.
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Community Education
In 1994, the Malawi government introduced compulsory free access to basic education, which brought about high enrolment numbers. However, equal access and low retention rate is still an issue, leaving vulnerable minorities behind. Adult literacy rate in Malawi is at 65.7% (Countrymeters.info) in a population of 19.8 million. Like most countries in the Global South, Malawi’s education system is highly affected by inadequate funding, and exacerbated in Nkhata Bay North by geographical isolation, high teacher-student ratios, scarce education materials, and extreme poverty.
Poverty remains one of the proven barriers to education in Nkhata Bay North. Lack of quality education for children reduces their potential for employment and earning capacity in life. As adults, they are less likely to be able to participate in decisions that affect them thereby leaving them unable to shape a better future for themselves and their communities.
Temwa’s Education Programme creates an inclusive environment and opportunities for school-aged primary children and secondary school students, particularly girls from disadvantaged households, to access basic quality education. Our programme promotes community literacy by improving reading and writing skills and access to library services for learners and the wider communities. Temwa recognises that, for children to have equal access to quality education, there needs to be alignment within families, educators, and decision makers.
Highlights
1,600 Reading Camp participants improved their literacy skills– with 93% of Reading Camp participants passing their end of year school exams
92% of the bursary students who sat for their end of terms exam passed
6,767 people visited the Temwa Community Library and over 3,000 children used 10 school libraries supported by Temwa
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Community Education
An enabling and inclusive environment for literacy created
High poverty rate amongst communities in Nkhata Bay North means generating household income is often prioritised over education. Often, learners come to school exhausted from work, travelling long distances, ill, or too hungry to gain from their lessons. Temwa’s community engagement events and campaigns raise awareness on the importance of literacy to the wider communities. This has led to increased community-led initiatives and parent’s involvement in their children’s education and learning environment. Initiatives such as the formulation of by-laws and action plans by the school governance structures, chiefs and VDCs to improve enrolment, retention, and performance show communities’ keenness for improved educational potentials for their children.
In 2022, our radio education awareness campaign reached approximately 20,000 listeners. This resulted in an increased school enrolment by 11% in the Usisya area in the 2022 academic year. Enrollment into our community-led Reading Camps increased from 1,557 learners in the 2021 academic year to 1,692 in 2022. Spelling Bee competitions, a fun literacy event, were held across 6 schools and were attended by Temwa’s Reading Camps and wider communities.
Improved reading and writing skills
Due to the low teacher to student ratio (1:90) in Nkhata Bay North’s schools, learning is highly impacted, affecting the academic progress of students. Temwa’s Community Literacy project provided effective after school education opportunities through 22 Reading Camps to approximately 1,600 primary school age learners to support their writing and reading skills in Chichewa, Tumbuka and English. The project also supported 3 Village Reading Groups, providing literacy and mentoring support to 34 young women. Temwa’s community literacy approach has enabled a 93% end of year exam pass rate for the children attending our Reading Camps. The Reading Camps and Village Reading Groups were managed by 48 voluntary mentors carefully selected from the communities by Temwa and the school governance structures. These mentors are trained by Temwa in line with the National Reading Programme.
Improved library services
Access to information materials and learning resources in Nkhata Bay North is largely limited, with schools profoundly underfunded and under-resourced. In 2022, we provided library services to 10 school libraries and the Temwa Usisya Community Library, and facilitated the establishment and orientation of the Usisya Community Library Committee. The community library is making a significant impact on community access to learning resources and their motivation to learn. In 2022, a total number of 6,767 people visited the Usisya Community Library (43% women) while 3,000 children used the 10 school libraries supported by Temwa.
Increased access to secondary education for disadvantaged youth
In Malawi, free education does not extend to secondary school, meaning school fees and associated costs are a hindrance to accessing secondary education. Temwa’s bursary scheme addresses these challenges through financial and material support to the vulnerable but gifted students through payment of school fees, school uniforms, learning materials, and mentoring support. In 2022, we supported 25 students (75% girls) to attend secondary school. We offer free hostel accommodation to the girls who live far away from the school with 40 girls currently accommodated in the Usisya Girls’ Hostel, built by Temwa. Our scheme also provided sanitary products for bursary students to ensure they do not miss school due to lack of sanitary products. Providing a positive learning environment is key to reaching high education potentials of our students, hence 92% of our bursary students who sat the end of term exams passed.
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Community stories
Chilawa Reading Camps has led to huge improvement for Trinity
Trinity Tasosa, 8, expressed her joy for being a member of the Chilawa reading camp. Although Trinity’s school is equipped with a library, Trinity could not benefit from it because she could not read. In her class there are 90 students, far exceeding the 1:60 teacher-pupil ratio established by the government. Because of the large class sizes, Trinity was not progressing, despite attending school consistently. At Reading Camps, learners have the opportunity to receive extra support from mentors. Miss Chimwemwe, the mentor at Chilawa Reading Camp, explained how Trinity used to perform when she had just joined the reading camp: “When Trinity was registered with our reading camp, she could barely point at any vowel, though she was already in an upper junior class... at the camp, we routinely provided
extra support and time for learners struggling to read and write, and Trinity was among them.” Now Trinity can not only read and write, but she is also confident enough to express her skills in front of a crowd. In the 2021 spelling bee competition, she won a prize. Trinity said, “I cannot stop going to the Reading Camps, through the Reading Camps I get a chance to practise my reading skills and last year I won a bag and pencil in a spelling bee competition!”
Daniel feels confident that he will be able to achieve his dreams now that he is performing well in school
Daniel Mkandawire, aged 15, and his little sister live with their grandmother in Kamalongo. Due to his grandmother’s age, she is unable to both feed him and pay for his secondary school fees.
Although Daniel really liked to learn, he was not succeeding due to a lack of support. His family’s tight funds meant he had to use torn bits of paper for notetaking, and he often went to school hungry, making learning difficult. To make matters worse, he was frequently publically humiliated by being thrown out of the classroom when he was unable to pay the school fees.
Thanks to support from Temwa’s bursary scheme, Daniel is now able to attend all of his classes: “I am also able to study after classes, because Temwa provided materials
to support my studying.” As a result, Daniel’s performance in school has drastically improved in all subject areas: for instance, he was previously failing chemistry but, last term, he received a grade of 80%. Now, Daniel aspires to go to medical school, and he feels confident that will be able to achieve his dreams now that he is performing well in school.
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COMMUNITIES COMING TOGETHER
Communities coming together to achieve great things!
None of Temwa’s work would be possible without our community of supporters in the UK who continue to exceed our expectations with their love, support, and fundraising feats.
Despite another challenging year for so many of you, businesses, grant-makers and individuals continued to provide funding, in-kind donations and hours of voluntary effort that were needed to keep the vital work that Temwa does going – thank you!
Here are just a few of the highlights from 2022:
You helped us plant out 40,911 trees...
through our Temwa Carbon Balance scheme that you signed up for to balance your household, workplace, travel and organisational carbon emissions.
You took on amazing feats...
by trekking the South West Coastal Path, running half marathons, bidding on auctions and cycling from Snowdonia to Bristol. You were all truly inspirational!
You organised your own events…
from silent auctions to school events such as non uniform days, you took up the challenge to raise money for Temwa.
You showed your commitment...
by signing up – or continuing to support us – as one of our much valued monthly donors, which provides Temwa with a really important steady income stream that allows us to plan ahead.
You celebrated with us..
at Temwa’s Annual Christmas Extravaganza held once again at the incredible Mount Without venue in Bristol and bid on our fantastic prizes kindly donated by local businesses.
You had double the impact...
by donating to our two Big Give Appeals throughout the year, with matched funding from generous donors which helped raise over £50,000 to support our agriculture and tree planting work in Malawi.
You volunteered…
at home, in the office, at events and festivals, on our Board of Trustees, or as one of our Temwa Ambassadors. By giving up your time and energy to Temwa, you really are making a difference and helping us reach even more people.
So THANK YOU to you ALL from the entire Temwa team!
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COMMUNITIES COMING TOGETHER
Finally, we would also like to say a special thanks to some of our key individual, corporate, and trust and foundation funders and partners who provided us with support and donations during the year including:
Geoff Hall The Bryan Guinness Charitable Trust John and Sarah Rockliff CB and HH Taylor 1984 Trust Jude Butt Coles Medlock Foundation Pete Spurr Community of the Presentation Trust Sarah Dent Didymus Trust Tony Johnson Edith M Ellis Trust Alexander May Ernest Kleinwort Charitable Trust Aptiga Ltd Eva Reckitt Trust Fund Armco Direct Evan Cornish Foundation AWW-UK Hasluck Charitable Trust Bike Park Wales John and Susan Bowers Trust Clemtech James Tudor Foundation Delta XML Kestrelman Trust East Bristol Auctions Manglibai Haridas Khiara CT Ecolibrium Mercury Phoenix Trust Hepco-Motion Mirianog Trust M-Ocean M.O.C Charitable Foundation Taxi Studio Ltd Morel Trust The Mount Without Nick Webber Trust V7 Asset Management Paradigm Trust Wells Chiropractic and Osteopathy Centre Pat Newman Memorial Trust Clifton Rotary Club Not Pointless Portishead Rotary Club Roger and Irene Graham Charitable Foundation Wells Rotary Club Souter Charitable Trust Austin Bailey Foundation St James Place Charitable Foundation Big Give Trust St Mary’s Charity Bower Trust St Peter’ Aid for the Needy Brian Murtagh Charitable Trust T & J Meyer Family Foundation British and Foreign School Society Van Neste Foundation
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Looking Forward Together
Moving into 2023, Temwa will continue to adapt, both here in the UK and overseas in Malawi, in order to navigate through these challenging times with the ongoing effect of the climate crisis and continued impacts of global inflationary rises.
There continues to be a strong demand from community members to expand all of our projects so we will be looking to increase funding in the coming year to help meet the needs of as many community members as we are able to.
We will build upon our past programme and fundraising successes, and continue bringing communities in Malawi and the UK together to create positive change. We will support our staff and volunteer teams in the UK and Malawi to help them grow in their roles at Temwa whilst delivering a high standard of work.
In line with Temwa’s community-driven approach, we will continue to work with local governance structures in Malawi. Our support will help strengthen their autonomy and expertise in development, advocacy and accountability, so that they are able to deliver basic services and support to the people they represent. Our aim is for the structures we work with to be able to model good practice for neighbouring villages.
With the increased climate and economic shocks, our programme focus will be on strengthening household and community resilience in Malawi through sustainable livelihoods, while continuing to give UK individuals and businesses the opportunity to balance their carbon emissions through our holistic reforestation scheme. We will also expand our work to improve community literacy, stigma-free HIV testing and counselling, and work with new communities on an expanded water, sanitation and hygiene project.
In both the UK and Malawi, we are working to build new partnerships with specialist NGOs and donors
to help make this change happen.
We hope that you can continue to support us on this journey. Fundraise, Give, Volunteer, Partner, and Transform Lives with Temwa. Great things can happen when communities come together!
Get in touch @TemwaUK info@temwa.org Kambe House, 34 Portland Square, Bristol, BS2 8RG +44 (0) 117 287 2892 www.temwa.org
20
enerat TRUSTEES ANNUAL REPORT & ACCOUNTS
Trustees’ Annual Report and Accounts
Objectives and activities
The charity’s objectives are as follows:
Objects for communities, individuals and families in rural areas of Malawi:
- To develop the capacity and skills of members of disadvantaged communities in such a way that they are better able to identify and meet their own needs.
2. To promote sustainable development for the benefit of the public by:
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a. the preservation, conservation and protection of the environment and the prudent use of natural resources;
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b. the relief of poverty and the improvement of the conditions of life in socially and economically disadvantaged communities;
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c. the promotion of sustainable means of achieving economic growth and regeneration.
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To protect and preserve health and to relieve sickness in particular but not exclusively through the provision of free education, counselling, facilities and equipment.
Sustainable development is here defined as “development which meets the needs of the present without compromising the ability of future generations to meet their own needs.”
In order to meet these objectives, the charity delivers activities in Malawi in partnership with Temwa Malawi (see ‘Structure, Management and Governance’ below). The charity’s activities are led by our vision, which is of “thriving, inclusive and self-reliant communities throughout Northern Malawi, able to articulate and pursue their needs independently and effectively.”
The charity supports a programme of activities in Northern Malawi. All activities are community-led, based on long-term engagement and capacity-building in the rural communities we work with. The programme covers the following areas:
Agriculture and forestry. The charity supports sustainable rural livelihoods, improvement of nutrition and the sustainable use and management of local natural resources through tree planting and strengthened local governance. Although direct food distribution is not a regular part of our work, in situations of severe food shortage the charity has supported direct supply of staple foods.
Health. Our health work includes support for communities and individuals affected by HIV and AIDS; water and sanitation initiatives such as supply of water filters and hygiene education; support for communities around Covid-19; and other health awareness and education based on community needs.
Education. Our education work supports improvement of community literacy through reading groups and libraries and bursary support for children in secondary schools.
Fundraising approach
Temwa UK’s fundraising is carried out in two ways. Firstly, Temwa’s salaried staff carry out fundraising activities including applications to trusts and foundations; approaches to businesses; fundraising events; and appeals for individual donations using social media and conventional media. The charity does not directly solicit donations by cold-calling, door to door appeals or street approaches.
Secondly, volunteers carry out fundraising on Temwa UK’s behalf by organising events or taking part in and organising events. These volunteers raise funds by informal appeals to friends, family and colleagues.
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Trustees’ Annual Report and Accounts
When supporters volunteer to take part in challenge events and carry out fundraising on behalf of Temwa UK, the charity provides guidance and support for them to ensure that fundraising activities are appropriate and effective.
Temwa UK does not use professional fundraisers or external fundraising consultants or services.
Temwa UK did not receive any complaints about fundraising activities in 2022.
Temwa UK follows the Code of Fundraising Practice provided by the UK Fundraising Regulator.
To ensure that vulnerable people are protected from intrusive or persistent approaches and undue pressure, Temwa UK does not make direct, unsolicited approaches to members of the public, whether by email, phone, door to door or in public places. Temwa UK only contacts people directly if they have specifically requested to join the charity’s mailing list, and they may unsubscribe from this list at any time. The charity manages personal data using a Data Protection Policy that is fully compliant with GDPR. The charity does not attempt to pressure people into making donations by using shocking or upsetting imagery in its appeals, seeking instead to inform and engage potential donors using positive stories that show the energy and potential of the communities that we work with.
Financial review
2022 saw Temwa UK performing well despite a number of challenging circumstances.
2022 saw good financial performance for the charity. Total income was £371.2k, an increase of £5.9k from 2021.
The increase in income was primarily driven by increased grant funding, which rose from £126.2k in 2021 to £133.3k in 2021. Temwa has focused on the development of a set of well-designed project proposals which were favourably viewed by a range of funders.
Individual giving increased in the year from £198.1k in 2021 to £210.7k in 2022. However there was also a change in the mix of funding with an increase of £20.1k in restricted income and a fall of £7.4k in unrestricted individual giving.
Corporate income fell from £38.2k in 2021 to £25.9k in 2021. This fall was driven by economic uncertainty across all industries in the aftermath of COVID-19, leading to a fall in corporate donations. As a result of the increase in total income, Temwa UK was able to transfer more money to Temwa Malawi during 2022, with total transfers up from £136.0k in 2021 to £139.1k in 2022.
There was higher overall expenditure in 2022-£332.4k compared to £309.0k in 2021. This was due to some small changes in staff capacity and hours.
Overall the charity achieved a net income of £38.8k in 2022, against a 2021 net income of £56.2k. At the end of 2022, the charity had total funds of £174.1k, of which £132.0k was restricted funds and £43.1k unrestricted. The charity therefore ended 2022 with unrestricted funds above the level set in the Reserves Policy (see ‘Reserves Policy’ below). The increase in restricted funds will allow Temwa to fund higher levels of project activity in Malawi in 2023 than was achieved in 2022.
Going concern
The charity ended the year in a secure financial position with unrestricted reserves sufficient to give confidence that the reserves policy will be met throughout 2022. Income increased in 2022 and expenditure was well managed.
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Trustees’ Annual Report and Accounts
The trustees therefore feel confident in the charity as a going concern and this report is presented on that basis.
Reserves Policy
Temwa UK operates under a reserves policy set by the Trustees. The policy relates only to unrestricted funds. Restricted funds are held and used according to the individual funding agreement under which they were provided.
Temwa holds funds in reserve for two specific reasons:
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As a long-termcontingency fund, to allow the charity to uphold its contractual
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responsibilities if it faces an unexpected event or series of events such that the charity could face closure if effective action is not taken.
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As designated funds where a project is planned for a specific point in the future, so as to reduce financial uncertainty and spread the cost of larger projects.
No designated funds were held in 2022.
Long-term contingency fund
The long-term contingency fund is intended for use in situations where an unexpected event or series of events forces the trustees to take urgent action to avoid the closure of the charity; or to plan for the closure of the charity so that this takes place in a way that is compliant with the charity’s own constitution and with charity and employment law.
The charity will aim to hold a long-term contingency fund at least equal to two months’ core operating costs for Temwa UK plus two months’ core operating costs for Temwa Malawi funded from unrestricted income. Core operating costs are defined for both charities as:
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Total cost of employment for all salaried staff.
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Office rent, utilities and service charges.
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Accountancy and other professional fees.
Reserves held
The Trustees determined that the target level of reserves required by this policy at the close of 2022 was £29.7k. At 31.12.22 the charity held £43.1k as unrestricted reserves. The Trustees judged that it was appropriate to hold this higher level of reserves, as unrestricted funds are expected to fall through 2023 in line with the seasonality of fundraising income. The level of reserves held at 31.12.22 gave the Trustees confidence that the Reserves Policy is likely to be met throughout 2023.
Governance and Management
The charity has complied with the public benefit requirement in accordance with Section 17 of the Charities Act 2011. The Charity Commission in its Public Benefit Guidance requires that key principles be met in order to show that an organisation's aims are for the public benefit. Firstly, there must be an identifiable benefit, and secondly, the benefit must be to the public or a section of the public.
Temwa UK promotes the development of communities in the district of Nkhata Bay North, Malawi. To provide public benefit to these communities, Temwa UK works to protect and preserve health, relieve hardship, and advance public education through delivery of community-led training and education programmes.
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Trustees’ Annual Report and Accounts
While Temwa UK works to benefit every member of the communities, projects are specifically aimed at reaching vulnerable families, such as those affected by HIV and AIDS, those impacted directly by the effects of climate change, and those unable to access essential education and health services.
Governance and Management
Temwa UK is administered by a Board of Trustees which meets quarterly, or more frequently when circumstances demand. The Trustees have final responsibility and oversight for the charity’s operations. All new Trustees go through a recruitment process and are selected with a view to ensuring that the Board has an appropriate balance of experience relevant to Temwa’s operational requirements. All Trustees give their time voluntarily and receive no benefits from the charity.
Temwa UK works in partnership with an independent Malawi-based charity, also called Temwa and referred to hereafter as Temwa Malawi. Temwa Malawi is registered with CONGOMA and the Malawi NGO board as an independent NGO, administered by a Board of Trustees, chaired by Dr CAPS Msukwa. The Malawi board is made up entirely of Malawi nationals. The UK and Malawi boards work in close partnership, with regular contact between board chairs and other board members to ensure strategic and operational alignment between the two organisations.
Temwa UK’s day to day management is carried out by a staff team led by Jo Hook, the Managing Director. Key operational roles are carried out by a senior management team. Within the Temwa partnership, Temwa UK focuses on fundraising and providing technical support. The salaries and benefits for key management personnel are approved by the Board of Trustees, using comparative figures from the UK charity and international development sectors to ensure that the charity balances value for money against the need to recruit and retain an experienced staff team.
Temwa Malawi’s day to day management is led by the Programme Director, Kondwani Botha, who leads a team of Malawi nationals, many with strong connections to the rural communities of Northern Malawi in which Temwa operates. Within the Temwa partnership, Temwa Malawi focuses on project development, delivery and reporting, including monitoring and evaluation.
Equality and Diversity Policy
Temwa believes that by accessing, recruiting and developing talented staff from the widest possible pool, we can gain insight and understanding as an organisation. It is important therefore for Temwa within Malawi that it provides employment opportunities for capable individuals within the communities we work in. This provides the organisation with a unique cultural and material understanding of the region where we work.
Risk Management
The Trustees have a duty to identify and review the strategic, business and operational risks that the charity is exposed to, and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. In order to achieve this, Trustees and the senior management team undertake an annual assessment of the risks that the organisation is exposed to.
The Trustees have identified the following as the risks that the charity faces that present the most severe residual threats despite mitigating measures having been taken. Key mitigating measures are described for each risk.
- The risk that actual income does not meet forecasts, forcing a reduction in staffing and / or charitable activities. The finance and fundraising team carry out regular re-forecasting, fundraising pipeline analysis, and fundraising strategy reviews.
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Trustees’ Annual Report and Accounts
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The risk of cash flow issues arising from irregularity of income. The Reserves Policy is being carefully adhered to, and cash flow is subject to close monitoring and forecasting.
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The risk of loss of key staff in the Temwa Malawi team. Salaries have been reviewed and inflationary increases have been granted. Alongside this, support is provided for staff training and development.
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The risk that uneven and unpredictable income disrupts long-term projects in Malawi. Where
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necessary, unrestricted funds or short-term restricted funds are used to provide bridge funding, enabling long-termprojects to continue despite gaps in specific funding.
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The risk that a member of staff, volunteer, trustee, contractor or partner organisation employee commits a safeguarding offence while working with beneficiaries in Malawi. A
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Safeguarding, Child Protection and Sexual Exploitation Policy is in place and training is given for all UK and Malawi staff, Trustees and volunteers. Reporting systems are subject to regular review and a due diligence process for potential partner organisations is in use.
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The risk that Temwa UK’s reputation is damaged by incidents of fraud, bribery or corruption within Temwa Malawi. Temwa UK supports Temwa Malawi in carrying out regular policy reviews and internal checks. Temwa UK’s Finance and Systems Manager travelled to Malawi in May 2022 to carry out internal audit and training for finance staff.
Financial management
The Trustees aim to secure strong financial management of its finances in the following ways:
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Quarterly reports are provided to the Board on the overall financial position of Temwa and its financial prospects for the following 12 months.
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More regular reports are provided to the Board where required – for example, in response to the challenges caused by Covid-19.
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An experienced Finance and Systems Manager manages Temwa UK’s finances on a day-to-day basis.
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Regular reviews and updates are carried out on systems, policies and procedures to ensure they are fit for purpose.
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An individual Trustee, Kettie Nhlane, with strong finance experience is assigned the role of Finance Lead on the Temwa Malawi Board which is supplemented by regular review by the Temwa UK office.
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An individual Trustee with strong finance experience is assigned the role of Finance Lead on the Board. This post is currently held by Robert Booth, a qualified chartered accountant with senior financial management experience in the charity sector.
Reference and administrative details
Temwa UK is registered as a Charitable Incorporated Organisation with the Charity Commission for England and Wales and with Companies House.
Charity registration number 1185889
Company registration number CE019247
The charity’s principal office and registered address is:
Temwa
Kambe House 34 Portland Square Bristol BS2 8RG
www.temwa.org / info@temwa.org / 0117 287 2892
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Trustees’ Annual Report and Accounts
Trustees during the year and since the year end Richard Potter (Chair) Robert Booth Clare Bishop Sheena Wynne Anne Evans (Resigned in February 2022) Rachel Haynes (Resigned September 2022) Sophie Elson (Resigned September 2022) Jenny Sweby (Joined in September 2022)
Bankers HSBC 27 Gloucester Road North Filton Bristol BS7 0SQ
Independent examiner Michael Strong FCA CTA Saffery Champness St Catherine’s Court Berkeley Place Clifton Bristol BS8 1BQ
Exemptions from disclosure
The charity has not withheld any information from this report under the exemptions from disclosure permitted by the Charity Commission and Charity SORP.
Funds held as custodian trustee on behalf of others
The charity does not act as a custodian trustee on behalf of any other entity.
Trustees’ Responsibilities Statement
The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales/Northern Ireland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to
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presume that the charity will continue in operation.
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Trustees’ Annual Report and Accounts
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on ..........................
and signed on their behalf by
Signed………………………………………. Signed……………………………………..
12th June 2023 12th June 2023 Date:……………………………………….. Date:…………………………………….. Robert Booth, Treasurer Richard Potter, Chair
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Temwa UK Independent examiner’s report to the trustees of Temwa UK (‘the Charity’) For the year ended 31 December 2022
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2022.
Respective responsibilities of trustees and examiner
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Michael Strong FCA CTA Member of the Institute of Chartered Accountants in England and Wales Address: Saffery Champness LLP, St Catherines Court, Berkeley Place, Bristol, BS8 1BQ Date:
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Statement of Financial Activities For the year ended 31 December 2022
| Income from: Notes Donations and legacies Other income Total income 1 Expenditure on: Raising funds 2 Charitable activities 3 Total expenditure Net income /expenditure Net movement in funds 4 Transfers between funds 4 Total funds brought forward Total funds carried forwards |
£ 161,433 1,260 162,693 89,612 85,573 175,185 (12,492) (12,492) - 55,611 43,119 Unrestricted Funds 2022 |
£ 208,517 - 208,517 - 157,181 157,181 51,336 51,336 - 80,695 132,031 Restricted Funds 2022 |
£ 369,950 1,260 371,210 89,612 242,754 332,366 38,844 38,844 - 136,306 175,150 Total 2022 |
£ 362,418 2,879 Total 2021 |
|---|---|---|---|---|
| 365,297 91,866 217,157 |
||||
| 309,023 | ||||
| 56,274 | ||||
| 56,274 - 80,032 |
||||
| 136,306 |
There are no recognised gains or losses other than those reported on the Statement of Financial Activities. All activities are classed as continuing. The notes form part of these financial statements.
Balance sheet as at 31 December 2022
| Current Assets Notes Debtors 6 Cash at bank and in hand Current Liabilities Creditors: amounts 6 falling due within 12 months Net Current Assets Net Assets Funds Unrestricted funds Restricted funds Total funds |
£ 8,900 41,984 7,765 43,119 43,119 Unrestricted 2022 |
£ - 132,031 - 132,031 132,031 Restricted 2022 |
£ 8,900 174,015 7,765 Total 2022 |
£ 32,048 124,635 20,377 Total 2021 |
|---|---|---|---|---|
| 175,150 | 136,306 136,306 |
|||
| 175,150 43,119 132,031 175,150 |
||||
| 55,611 80,695 |
||||
| 136,306 |
The notes form part of these financial statements.
12th June 2023
The financial statements were approved by the Board of Trustees on ….........………………………… and were signed on its behalf by:
……………………………………. R Booth
…………………………………. R Potter
30
Notes to the financial statements For the year ending 31 December 2022
1. Accounting policies
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom Accounting Standards, the Charities Act 2011, FRS 102 and the Charities Statement of Recommended Practice (FRS 102, 2019).
The charity is a public benefit entity as defined under FRS 102.
The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
The charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles and equipment 25%
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the v.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Estimates and judgements
The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.
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Note 1: Income analysis
| Donations and legacies Corporate donations Individual donations Grants Total donations and legacies Other income Sundry income Total other income Total income Donations and legacies Corporate donations Individual donations Grants Total donations and legacies Other income HMRC furlough support Total other income Total income |
£ 5,007 149,867 6,559 161,433 1,260 1,260 162,693 Unrestricted Funds 2022 £ 17,963 157,327 33,400 208,690 2,879 2,879 211,569 Unrestricted Funds 2021 |
£ 20,911 60,847 126,759 208,517 - - 208,517 Restricted Funds 2022 £ 20,212 40,732 92,784 153,728 - - 153,728 Restricted Funds 2021 |
£ 25,918 210,714 133,318 Total 2022 |
|---|---|---|---|
| 369,950 1,260 |
|||
| 1,260 | |||
| 371,210 | |||
| £ 38,175 198,059 126,184 Total 2021 |
|||
| 362,418 2,879 |
|||
| 2,879 | |||
| 365,297 |
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Note 2: Cost of raising funds
| Fundraising events Offce costs Staff costs Overheads (offce and premises, professional fees) Total expenditure Fundraising events Offce costs Staff costs Overheads (offce and premises, professional fees) Total expenditure |
£ 17,519 4,706 64,675 2,712 89,612 Unrestricted Funds 2022 £ 30,258 4,745 52,089 4,774 91,866 Unrestricted Funds 2021 |
£ - - - - - Restricted Funds 2022 £ - - - - - Restricted Funds 2021 |
£ 17,519 4,706 64,675 2,712 Total 2022 |
|---|---|---|---|
| 89,612 | |||
| £ 30,258 4,745 52,089 4,774 Total 2021 |
|||
| 91,866 |
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Note 3: Charitable activities
| Funding provided for Temwa Malawi Charitable activities in the UK: Management and administration Technical support Total expenditure Funding provided for Temwa Malawi Charitable activities in the UK: Management and administration Technical support Total expenditure |
£ 25,896 59,677 - 85,573 Unrestricted Funds 2022 £ 47,436 46,143 24,922 118,501 Unrestricted Funds 2021 |
£ 113,176 3,641 40,364 157,181 Restricted Funds 2022 £ 88,563 - 10,093 98,656 Restricted Funds 2021 |
£ 139,072 63,318 40,364 Total 2022 |
|---|---|---|---|
| 242,754 | |||
| £ 135,999 46,143 35,015 Total 2021 |
|||
| 217,157 |
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Note 4: Movement in funds
| Agriculture, forestry & food fund Carbon balance fund Education fund Health fund Other funds Total restricted funds Unrestricted funds Totals Fund |
£ 40,448 14,816 7,077 16,530 1,824 80,695 55,611 136,306 Balance brought forward |
£ 92,192 45,914 30,582 25,981 13,848 208,517 162,693 371,210 Income £ 59,581 36,279 23,444 29,536 8,341 157,181 175,185 332,366 Expenditure |
£ 73,059 24,451 14,215 12,975 7,331 Closing balance |
|---|---|---|---|
| 132,031 43,119 |
|||
| 175,150 |
Note 5: Staff remuneration
| Staff costs Salaries Social security costs Pension contributions Total staff costs Number of full time staff employed Number of part time staff employed |
£ 135,794 6,868 4,129 146,791 1 6 2022 |
£ 116,092 5,252 3,124 2021 |
|---|---|---|
| 124,468 | ||
| 1 6 |
Remuneration and benefits received by key management personnel
The Trustees delegate day to day management of charity operations to the Managing Director.
The Managing Director was paid a total salary of £24,936 in 2022 (2021: £20,363).
No Trustees remuneration or other benefits were paid, and no expenses were reimbursed to Trustees, in the years ended 31 December 2021 or 2022.
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Note 6: Analysis of debtors and creditors
| Debtors: amounts falling due within one year Trade debtors Other debtors Total Debtors Creditors: amounts falling due within one year Taxation and social security Other creditors Total Creditors |
£ - 8,900 8,900 2022 £ 2,456 5,309 7,765 2022 |
£ 14,100 17,948 2021 |
|---|---|---|
| 32,048 | ||
| £ 4,556 15,821 2021 |
||
| 20,377 |
Note 7: Related party transactions
There were no related party transactions in the years ended 31 December 2021 or 2022.
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Note 8: Statement of Financial Activities prior year
| Income from: Donations and legacies Other income Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income /expenditure Net movement in funds Transfers between funds Total funds brought forward Total funds carried forwards Current Assets Debtors Cash at bank and in hand Current Liabilities Creditors: Amounts falling due within 12 months Net Current Assets Net Assets Funds Unrestricted funds Restricted funds Total funds Note 9: Balance sheet prior year |
£ 208,690 2,879 211,569 91,866 118,501 210,367 1,202 1,202 (3,261) 57,670 55,611 Unrestricted Funds 2021 £ 28,787 47,201 20,377 Unrestricted 2021 |
£ 153,728 - 153,728 - 98,656 98,656 55,072 55,072 3,261 22,362 80,695 Restricted Funds 2021 £ 3,261 77,434 - Restricted Funds 2021 |
£ 362,418 2,879 Total 2021 |
|---|---|---|---|
| 365,297 91,866 217,157 |
|||
| 309,023 | |||
| 56,274 | |||
| 56,274 - 80,032 |
|||
| 136,306 £ 32,048 124,635 20,377 Total 2021 |
|||
| 55,611 | 80,695 | 136,306 | |
| 55,611 | 80,695 | 136,306 | |
| 55,611 80,695 |
|||
| 136,306 |
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