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2023-03-31-accounts

Find Your Feet Limited Trustees’ Annual Report & Financial Statements for the year ended 31 March 2023 Registered Charity Number: 250456 Company Number: 651058

Contents

Contents
Message from the Director and Chair 3
Strategic summary 4
Who we are and what’s important to us 5
The year in highlights 6
India 6
Myanmar 8
Somaliland 10
Malawi 12
Guatemala 14
Fundraising in 2022-23 16
Financial review 17
Independent Auditors’ Report 20
Statement of Financial Activities 23
Balance Sheet 25
Cash Flow Statement 26
Notes to the Financial Statements 27
Acknowledgements 33

Cover image: Pumpkin fritters, Malinyete Village Design & layout: www.causeffectdesign.co.uk All photos © Find Your Feet

2 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Message from the Director and Chair

From unpredictable rainfall to a lack of safe drinking water, many of the communities we work with continued to be intimately affected by the climate emergency this year. As such, sustainable agricultural methods which support farmers to mitigate the impacts remained an important facet of our work.

Alongside farmers in Malawi we have increased knowledge and developed skills to implement climate resilient techniques. This allows for plants to be produced that can endure tough conditions and still provide families with a source of food or income.

In India, this year has seen the fruition of decades of work from the community to increase tribal communities’ knowledge about their rights for support from the government and rights to land. Through supporting community activists and working to set up information centres, countless people have accessed advice and have been able to learn more about what they are entitled to.

We are sad that a lack of future funding has meant we have had to close operations in Zimbabwe, at least for now. In contrast to that sad news however, we are excited that our partnership with Health Poverty Action has allowed us to expand into three new countries, bringing our decades of experience in livelihoods and nutrition to complement Health Poverty Action’s work in Myanmar, Somaliland and Guatemala.

We send our profound thanks to all our staff, volunteers, partners and donors and – as ever – to all our supporters who enabled our vital work to continue and grow. Thank you!

Oliver Benjamin Kemp Chair of the Board of Trustees

Martin Drewry Director

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 3

Strategic summary

This year our annual report includes the addition of three new countries, as well as a review of the ongoing work happening in Malawi and India. Due to our strategic partnership with Health Poverty Action, Find Your Feet is able to work anywhere that Health Poverty Action has an office. This has allowed us to expand our areas of operation.

Like Find Your Feet, Health Poverty Action is locally-rooted and builds relationships with communities over several decades. Unfortunately, Health Poverty Action does not have a historic operation in Zimbabwe and funding opportunities have declined. Meaning for activity to be both compliant with the values of our organisations and financially possible, we were not able to work in Zimbabwe this year.

We, alongside Health Poverty Action, do not believe in simply alleviating the symptoms of poverty, though sometimes in crises that is essential. Instead, we believe in tackling the wider causes of peoples’ poverty. This could be not having the skills to pursue a sustainable livelihood, or not having the facilities or knowledge to live healthily. Central to this, is building the capacity of people living in poverty and following their lead.

The reason we partnered with Health Poverty Action in 2016 was to minimise costs yet still help people improve their access to their rights and ability to feed and care for their families. This year has seen us maximise the scope of support, utilising our partnership with Health Poverty Action to the maximum.

4 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Who we are and what’s important to us

We support impoverished, rural families in India , Guatemala , Myanmar , Malawi and Somaliland . We help people to grow enough food so they don’t have to go hungry, speak out against injustice, and earn enough money to lead dignified lives. We do this in partnership with the now autonomous locally-registered NGO Find Your Feet Malawi (who became independent in 2016) and Health Poverty Action.

Our objectives

To help families grow more food

We train and support farmers to introduce farming practices that are productive, resilient and environmentally sound, building on their own knowledge and resources. This means that people can produce a variety of nutritious foods to eat throughout the year so that they do not have to go hungry and they can earn an income by selling any surplus.

To help communities have their voices heard

We help communities to identify the obstacles to their development, to advocate for their rights and to access the resources that are rightfully theirs.

To help families earn more income

We encourage families to participate in village savings and loan schemes and to invest in setting up their own small businesses. We also support farmers to add value to their crops and to market collectively, enabling them to achieve higher prices for their produce. This enables families to increase their income and ultimately become more self-reliant.

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 5

The year in highlights

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INDIA
China
Pakistan
Bhutan
Myanmar
Bangladesh
Nepal
Afghanistan
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Context

Malnutrition amongst tribal communities in India is considerable. 4.7 million tribal children suffer from chronic malnutrition.[i] We help tribal people improve their nutrition, access government support schemes and rights to their ancestral lands. Working with members of Tribal Rights Forums and community-based organisations, we support people to have their ancestral land returned to them when they have been denied access to it. The national government’s proposal to simplify this process (following successful advocacy by the groups we work with) was discussed in the Cabinet meeting in April 2022, but we still await passage of the policy. In recognition of our advocacy, the Tribal Right Forums (TRFs) and Community-based Organisations (CBOs) that FYF supported were invited to sit on a range of government and civil society bodies and committees.

As COVID-19 continues to impact tribal communities, we worked with Tribal Rights Forums and the local government to coordinate a large-scale COVID-19 awareness-raising campaign. By working together, 97% of the community have been vaccinated!

Food

Income

i. https://www.unicef.org/india/what-we-do/tribal-nutrition

6 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Look back on India

For nearly 35 years Find Your Feet has worked with some of the most marginalised and isolated communities in India including Adivasis (tribal people) in Chhattisgarh, Uttarakhand and Jharkhand; traditional sari weavers in Varinasi; Dalits (untouchables); and brick-kiln workers in Uttar Pradesh. The people we have worked with depend on agriculture to feed their families and earn an income. However a lack of access to land, seeds and tools and increasingly erratic weather conditions means that many face hunger for 3-6 months a year. Despite India’s emergence as a world power, isolated and marginalised communities remain unaware of government schemes and services such as healthcare, education and clean water to which they are entitled and of legislation to improve the rights of tribal people to access and control resources. Find Your Feet has worked with communities to strengthen their organisational capacity and voice, enabling them to access land and resources under the Forest Rights Act (2006) and to engage in ongoing dialogue with government officials under the Panchayat Act (2006) to ensure that they meet their obligations to deliver services. We have supported the formation of women’s self-help groups. These are safe spaces for women to share experiences, identify priorities, establish activities to earn or boost their income and overcome some of the barriers to women’s equality and participation in their communities.

A remarkable success of our work has been the formation of Tribal Rights Forums trained on the legal basis of their forest and land rights. Beginning as groups within communities, they gained strength through coming together first at district and then state level. They now operate at inter-state level, which enables Adivasi communities to oppose more powerful groups seeking to take their land and deny them their rightful access to forest resources and develop sustainable solutions to their poverty.

Over a decade ago, we recognised the movement of institutional fundings away from India. It became extremely difficult to secure funding for our critical work. Since then, we dedicated attention to planning for when Find Your Feet could no longer work with communities in India. Focusing our resources on supporting communities to gain skills and build the infrastructure that will allow them to continue to benefit long after we have left. It is therefore not a shock, but with a heavy heart, that this year will be our last year working in India. We do not intend to give up searching for new funding, nor will we lose contact with communities, local organisations, and activists that we have spent years working alongside. After our last project ended in India in September 2022, we applied for several funding opportunities. Unfortunately, none of these applications were successful. We will continue to apply for funding whenever we are eligible.

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 7

A legacy

This year, a dedicated Find Your Feet supporter sadly passed away. Knowing she had been a long-term supporter, her sister kindly donated some of the estate to Find Your Feet on her behalf.

By leaving this legacy, it has directly allowed us to expand our work and support community leaders, health workers and activists in Somaliland and Myanmar.

Both countries have experienced severe crises this year – with ongoing conflict in Myanmar and drought in Somaliland leaving communities even more vulnerable to poverty. We have worked alongside some of the most marginalised communities within these countries, including people living in dangerous areas or people living in remote areas that take weeks for health and community workers to reach.

For years to come, we will be able to support communities improve their access to food, create sustainable incomes and campaign against injustice. The knowledge and infrastructure we have helped implement this year will continue for years to come – one person’s legacy can have a huge impact.

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MYANMAR
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Bhutan
India
China
Laos
Thailand
Bangladesh
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Context

Myanmar is home to 135 ethnic groups and the world’s longest running civil war. In 2011 the country began to transition away from full military rule with hope of democratic reforms. However, a 2021 military coup returned Myanmar to military rule. All the Special Regions along the China border in which we work have been affected by ongoing armed conflict for decades. Many people have been forced from their homes to camps or host communities. There are no government facilities or health staff in the area, only the ethnic health system. Access to nutritious food is a severe problem for pregnant and lactating women and children under five years old. Many internally displaced people in conflict-affected areas cannot get enough food to survive. In the seven special regions of Myanmar where we work, the majority of the villages are unable to access clean water.

Over many years Health Poverty Action has strengthened the local health systems in these complex contexts and supported the community to access them. This year Find Your Feet supported Health Poverty Action to ensure displaced people and people who have recently returned to their homes in Kachin state to have access to essential food and health services.

8 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Food

Through helping local health workers and volunteers with training, they have managed to:

Addressing malnutrition

Alongside local partners, with the financial support from Find Your Feet, Health Poverty Action was able to train community members, health workers and volunteers to support people within their community. Building the capacity of people in Myanmar is key, as many of the people – after years of conflict – are not comfortable with outsiders and state authorities. Having people who share their language or live within the community is key to building trust and getting people the support they need.

Luk Myaw is an auxiliary midwife in Man Shang Village in Waimaw township in Kachin state. She was trained by HPA to take measurements of children’s mid-upper arm circumference, known as MUAC measurements, an assessment for nutrition status of children. She does that regularly for all children under five in her village. She was able to identify and treat a child suffering from wasting (a life-threatening form of malnutrition), Taing Myaw.

After finding that Taing Myaw was suffering from wasting, Luk Myaw assessed the danger signs and determined that she could support Taing Myaw’s parents to look after her in her home. She provided therapeutic food that was ready to use to swiftly increase her weight. She counselled the family on good nutritional practices for children as well as danger signs such as convulsions and fast breathing which would require referral for urgent treatment. Luk Myaw monitored the child weekly and was delighted to see improvements within three weeks. She said:

“At present, Little Taing Myaw is nourished and healthy and the parents were also very happy. She is happy and healthy, like her siblings. As for me, it is very blissful because I can help our villagers and children…She is happy and healthy with her siblings.”

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 9

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SOMALILAND
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Djibouti
Ethiopia
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Somalia
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Context

Somaliland is an autonomous territory which declared independence from Somalia in 1991. The territory suffers many challenges, notwithstanding its lack of recognition by the international community. It is home to a large number of people who are internally displaced as a result of conflict or the climate crisis. It is severely affected by drought, as a result of the climate emergency. Rising inflation and cost of living crisis created further challenges this year.

Health Poverty Action has supported the people of Somaliland for many years, playing a vital role in delivering and strengthening the country’s health system. This year Find Your Feet joined Health Poverty Action to support community health workers, improve people’s access to care and strengthen the voices of those campaigning against gender-based violence and female genital mutilation.

Food

Voice

10 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

The importance of community mobilisers

In Somaliland, we work with members of the community to become ‘social mobilisers.’ This role is crucial as it trains and gives resources to people from the community to go and speak to families who may not know what services are available to them or where to go to seek medical help.

One social mobiliser, who was visiting the Khandra camp (a camp for internally displaced people) and conducting home visits to check people’s wellbeing came across Abdirizak Awil Barre. Despite being seven months old, his weight was that of a three month old.

Prior to the social mobiliser’s visit, Abdirizak Awil Barre’s parents had been concerned for their child’s health. He had consecutive episodes of diarrhoea and vomiting with an elevated temperature and refusal to breastfeed. However, fearing COVID-19 infection, Abdirizak’s parents delayed seeking treatment for him for several weeks.

The social mobiliser supported Nimco, Abdirizak’s mother, to overcome her fears and take the baby to the nearest health facility. There Abdirizak was diagnosed with acute diarrhoea and dehydration. They quickly referred the baby to Burao Hospital Stabilisation Centre for further management and treatment.

At the hospital, Abdirizak was diagnosed with severe, acute malnutrition. Medical staff immediately started him on rehydration treatment and medications. He was also given a therapeutic milk formula, to treat his malnutrition.

Abdirazak’s condition soon began to improve until he reached a stable condition and was able to breastfeed again. The Stabilisation Centre provided Nimco with appropriate counselling on the weaning process. Nimco and her child were discharged from the facility and advised to visit the nearby Jame-adka Health Centre for a follow-up assessment.

Nimco says:

“I am so grateful to the social mobiliser for visiting my house and advising me on what to do. I saw a big change in the condition of my child who has now recovered well and we thank Allah and the doctors who attended him promptly. I didn’t pay even a single shilling and all services were free… I will tell my story to all my community to utilise the available service.”

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 11

MALAWI

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Tanzania
Zambia
Mozambique
Zimbabwe
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Zimbabwe
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Context

Almost half of people in Malawi live in poverty, with a further 27 percent at risk. Climate change including droughts and floods continues to pose a threat to agriculture. Rains are becoming unpredictable meaning farmers are unable to make informed decisions about planting.

However, our work supporting Find Your Feet Malawi has increased the number of farmers practising climate smart agricultural techniques such as growing drought-tolerant crops, mulching, pit planting, mixed cropping and agroforestry. These are helping to reduce the impacts of climate change, and give people secure food and livelihoods.

Much of the focus in Malawi is on building the capacity of communities for long-term change, through the community coming together to learn new skills and implement these collectively. This year has seen fruitful rewards for village savings groups, livelihood clubs and community sanitation projects.

Food

Sanitation?

Practical sessions on borehole maintenance

12 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Demonstration of products, Malinyete Village

Income

The village that works as a family

In Malinyete, Mzimba district, the lack of access to clean water is devastating for health, particularly for children under the age of five, who are affected – sometimes fatally – by diarrhoea.

We continue to support the people of Ulaya village who were previously forced to draw dirty water from an unprotected well. After we provided the village with a borehole to give access to clean water, the community has worked together to raise the income needed to maintain and develop it for the benefit of all. As well as developing a strong community spirit, to date their efforts have earned them enough to construct a drainage pit at the borehole. This has helped to control mosquito breeding and livestock loitering at the water point. They intend to use the remaining money to buy more goats and extend the existing program to benefit more families in the area.

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 13

GUATEMALA

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Belize
Mexico
Honduras
El Salvador
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Context

Almost half of Guatemala’s children are malnourished. Most rural indigenous Maya practice subsistence farming, and are heavily dependent on maize and beans grown on their smallholdings. Climate change has disrupted rainfall patterns, particularly in the country’s ‘Dry Corridor’ – where we work. Most Guatemalans live precariously from week to week – including our staff. Reports of families eating twice a day rather than three times have increased, and cases of starvation in Maya communities recorded.

Food

Having knowledge about nutritious, available foods, is key to tackling malnutrition. However, there are barriers to this knowledge for the Maya indigenous community. Due to cultural and linguistic differences between indigenous and non-indigenous communities messages about nutrition can be difficult to understand. We stand with community health workers who are reaching families with information about nutrition in ways that everyone can understand.

Chuiaj cookery demonstration, Health Fair

14 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Garden, Casa Blanca

Strengthening indigenous Maya peoples’ rights

Indigenous Maya communities face disproportionate health risks, including maternal and newborn mortality, when compared to the rest of Guatemala’s population. A significant reason for this, is that the government healthcare system is often inaccessible to indigenous Maya people. Prejudice among state health workers, different languages, and a lack of acceptance of indigenous birthing practices means Maya people often face discrimination or exclusion.

Many people prefer to give birth at home with the support of Traditional Birth Attendants (TBAs). However, this can mean that people are giving birth without necessary medical intervention and TBAs (unrecognised by the government) are limited in how much support they can recieve, and have previously even faced legal consequences for practising without official licences.

Find Your Feet is now working with Health Poverty Action to support ongoing activity by the Maya community to create a health system that works to save people’s lives without attacking their community and culture. We work alongside TBAs and indigenous community leaders, helping them build relationships and trust with government health authorities. This has involved creating opportunities to share knowledge, allowing the TBAs to gain official authority to care for people in their community whilst strengthening state healthcare by making it culturally appropriate. Many more people are able to deliver their children in the community they feel safest in, with appropriate medical care. With our partner Health Poverty Action, we can continue to help strengthen state healthcare, direct resources and strengthen the communities working to tackle malnutrition.

Traditional Birth Attendants and health authority staff taking part in a shared monthly training session

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 15

Fundraising in 2022-2023

On behalf of all the communities that we work alongside globally, we would like to offer our heartfelt appreciation to all our supporters who have contributed to Find Your Feet’s work over the past year.

As available funding continues to be more limited – and more competitive – our supporters’ generous gifts in wills, regular donations, and one-off donations to our appeals have helped us continue to support families in growing enough food, speaking out against injustice, and earning enough money.

Find Your Feet is extremely grateful for our partnerships with trusts and foundations, which help to advance our hunger and poverty alleviating programmes around the world. We would like to thank all of our supporters, including the Christadelphian Meal a Day Fund UK, the Allan and Nesta Ferguson Charitable Trust, the Unicorn Grocery Fund, the Bryan Guinness Charitable Trust and all of our anonymous donors.

16 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Financial review

Results for the year

In 2022-23, total income fell by 57% (£111,340 compared to £256,017 in 2021-22). This is largely due to a drop in restricted income which was down by 73% (£43,839 compared to £159,747 in 2021-22). Unrestricted income also fell by 30% (67,501 compared to £96,270 in 2021-22)

Expenditure fell by 52% (£96,050 compared to £202,106 in 2021-22) relative to the fall in income. Restricted income of £220,000 which was received at the end of the financial year. This income has been deferred until next financial year when project implementation will commence.

Income and expenditure

Income
Charitable activities
Donations and legacies
Investment income
Total
Expenditure
Charitable activities
Raising funds
Total		 2022-23
43,839
67,271
230
111,340
81,519
14,531
96,050		 2021-22
159,747
96,220
50
256,017
176,747
25,359
202,106

Financial reserves

Find Your Feet needs to hold free financial reserves (i.e. those not reserved for projects) for two reasons. Firstly, reserves are required to deal with temporary or permanent reductions in unrestricted income, or shortfalls in project funding due to adverse exchange movements. Secondly, projects are usually subject to retention, which is not released until a satisfactory report has been received at the end of the project. In addition, interim grant payments are also subject to satisfactory reports so that payment is not made until several months into the project year. Each of these practices means that Find Your Feet has to fund a working capital requirement.

By March 31st, 2023, free reserves, comprising general unrestricted funds, totaled £198,531. On this basis, the current free reserves available to cover other financing risks are in the order of £198,531, equivalent to greater than seven months of core costs. The Board considers this position to be satisfactory.

Risk management

The Board has adopted a formal Risk Policy, and the Trustees and Senior Management have identified risks and ranked these by likelihood and impact. Key risks are regularly reviewed and monitored by senior managers as part of ongoing risk management throughout the year, while the Trustees review the major risks that face the organization on at least a quarterly basis and more if needed. The Board has established systems and clear reporting mechanisms to monitor, manage and mitigate the exposure to risk.

The risks Find Your Feet face are mostly inherent to the environments we work in and the way that international development is funded.

As is common with many charities, the current funding environment creates uncertainty around meeting both unrestricted and restricted income targets. The nature and location of Find Your Feet’s work, combined with its funding model (based largely on restricted project grants), means that at any point in time the scale and allocation of future funding is hard to project with certainty.

Going Concern

The Trustees have assessed our current projects and financial projections and do not believe that there are material uncertainties that call into doubt Find Your Feet’s ability to continue in operation for the next 12 months. In addition to committed funds from our donors, the current reserves held are in line with our reserve policy. They are kept to provide cover for unexpected changes in income and expenditure to allow us to adjust our cost base and continue activities. As detailed under the reserve policy section, Find Your Feet’s reserves in 2022-23 to cover finance risks are in the order of £198,531 which is equivalent to more than seven months of core costs. The Board considers this position to be satisfactory. We have therefore prepared our accounts on the basis that Find Your Feet is a Going Concern.

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 17

Structure, governance and management

The trustees who served during the year (2022-2023) and subsequent appointments and resignations are as stated below. None of the trustees held a financial interest in the company.

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Trustee Role Details
Mehmet Nadir Baylav [2] Resigned 20 March 2023
Denis John Cavanagh [1] Resigned 9 December 2022
Anna Graham Appointed 7 July 2017
Rory Erskine Morrison Honney Appointed 10 December 2014
Anuj Kapilashrami Appointed 28 June 2019
Oliver Benjamin Kemp [1&2] Chair Appointed 10 December 2014
Ruth Stern [1] Vice Chair Appointed 7 October 2011
Betty Ann Williams [1] Appointed 13 December 2016
Ravi Ram Appointed 25 March 2022
Fahad Sayood Treasurer Appointed 7 October 2022
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  1. members of the Finance and Audit Committee

  2. members of the Fundraising Advisory Group Appointments and Resignation dates as stated on Companies House

The trustees are appointed by the Board. One-third of the trustees retire by rotation at each Annual General Meeting and are eligible for re-election. In addition to its overall responsibility for the governance of the charity, the Board retains to itself decisions on strategy, annual budgets, the appointment of new trustees and the Chief Executive. The Board meets four times a year and is supported by two sub-committees. Day-to-day management of Find Your Feet is delegated to the Chief Executive, within the context of the corporate plan and annual budget.

Potential new trustees are interviewed and then invited to attend Board meetings as an observer before the Board makes a decision on their appointment. New trustees receive a half-day briefing from the Chief Executive. The Board wishes to retain members with a broad range of skills and constantly seeks to recruit new trustees to complement the skills of existing Board Members.

A formula is used year on year to establish objective criteria for salary increases.

In deciding remuneration for the Charity’s Senior Management, the Charity considers the potential impact of remuneration levels and structures of Senior Management on the wider Charity workforce and will take account of the following additional principles:

Staff are carefully recruited and offered commensurate remuneration and retained through ensuring that salaries remain competitive, in addition to a satisfying working environment.

18 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Legal and administrative information

Chief Executive: Martin Drewry

Registered office: Find Your Feet, Suite 2, 23-24 Great James Street London WC1N 3ES

Status: Company limited by Guarantee

Governing document: Memorandum and Articles of Association

Company number 651058 Registered Charity Number 250456

Auditors:

Goldwins Limited, 75 Maygrove Road, West Hampstead, London, NW6 2EG

Principal bankers:

The Co-operative Bank, PO Box 250, Delf House, Skelmersdale, Manchester WN8 6WT

Lloyds Bank, 39 Threadneedle Street, London EC2R 8AU

Public Benefit

The Charities Act 2011 obliges Find Your Feet to demonstrate public benefit in the work that it undertakes.

The trustees believe that the work of Find Your Feet demonstrates public benefit on three main accounts:

This report has, as required, set out to highlight the main activities undertaken by, and achievements of, Find Your Feet. We believe that this demonstrates the public benefit in a clear and precise manner. Find Your Feet will also further its charitable purposes for public benefit as new opportunities arise and new needs are identified.

Statement of Trustees’ responsibilities

Company law requires the trustees to prepare financial accounts for each financial year, which gives a true and fair view of the state of company’s affairs as at the end of the financial year and of the profit or loss of the company for that period. In preparing these accounts the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Annual Report and Accounts is approved by the Board of Trustees and signed by Oliver Kemp, Chair of the Board on behalf of the Trustees.

Oliver Kemp, Chair

Date: 21 November 2023

In the preparation of the Trustees’ Report, advantage has been taken of the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 19

Independent Auditors’ Report to the Members of Find Your Feet Limited for the year ended 31 March 2023

Opinion

We have audited the financial statements of Find Your Feet Limited for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Opinion on financial statements

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorʼs responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditorʼs report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

20 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the Trustees’ Responsibilities Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Charityʼs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorʼs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk is also greater regarding

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 21

irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Anthony Epton (Senior Statutory Auditor)

For and on behalf of:

Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

Date: 21 November 2023

22 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Statement of Financial Activities

For the year ended 31 March 2023

(Incorporating an Income and Expenditure Account)

Notes
Income:
2
Charitable activities
Donations and legacies
Investment income
Total income
Expenditure:
3-5
Charitable activities:
Promote rural livelihoods
Raising funds
Total expenditure
Net income/(expenditure) for the year
Transfers between funds
Other recognised gains/(losses)
8
Net movement in funds for the year
13
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds 2023
£
-
67,271
230
67,501
40,559
14,531
55,090
12,411
-
12,411
114
12,525
246,187
258,712		 Restricted
Funds 2023
£
43,839
-
-
43,839
40,960
-
40,960
2,879
-
2,879
-
2,879
79,666
82,545		 Total Funds
2023
£
43,839
67,271
230
111,340
81,519
14,531
96,050
15,290
-
15,290
114
15,404
325,853
341,257

Note: Unrestricted funds comprise General funds and Designated funds. For a breakdown of movements on individual funds, please see Note 13.

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The attached notes form part of these financial statements.

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 23

Comparative Statement of Financial Activities

For the year ended 31 March 2022

Notes
Income:
2
Charitable activities
Donations and legacies
Investment income
Total income
Expenditure:
3-5
Charitable activities:
Promote rural livelihoods
Raising funds
Total expenditure
Net income/(expenditure) for the year
Transfers between funds
13
Other recognised gains/(losses)
8
Net movement in funds for the year
13
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds 2022
£
-
96,220
50
96,270
46,011
25,359
71,370
24,900
-
73
24,827
221,214
246,041		 Restricted
Funds 2022
£
159,747
-
-
159,747
130,736
-
130,736
29,011
-
(215)
29,226
50,870
80,096		 Total Funds
2022
£
159,747
96,220
50
256,017
176,747
25,359
202,106
53,911
-
(142)
53,769
272,084
325,853

Note: Unrestricted funds comprise General funds and Designated funds. For a breakdown of movements on individual funds, please see Note 13.

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The attached notes form part of these financial statements.

24 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Balance Sheet

Find Your Feet Ltd as at 31 March 2023

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Less: Current liabilities
Creditors – amounts falling
due within one year
11
Net current assets
Net assets
Funds of the Charity
13
Restricted funds
Unrestricted funds
General fund
Designated funds
Total charity funds		 2023
£
£
-
221,104
392,323
613,427
(272,170)
341,257
341,257
82,545
198,531
60,181
258,712
341,257		 2023
£
£
-
221,104
392,323
613,427
(272,170)
341,257
341,257
82,545
198,531
60,181
258,712
341,257		 2022
£
£
-
2,264
356,159
358,423
(32,570)
325,853
325,853
79,666
186,116
60,071
246,187
325,853		 2022
£
£
-
2,264
356,159
358,423
(32,570)
325,853
325,853
79,666
186,116
60,071
246,187
325,853
613,427
(272,170)		 358,423
(32,570)
198,531
60,181		 186,116
60,071
341,257 325,853
82,545
258,712		 79,666
246,187
341,257 325,853

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime within Part 15 of the Companies Act 2006.

Approved by the Board of Trustees and signed on their behalf by:

Oliver Kemp, Chair Date: 21 November 2023

Company Registration No. 651058

The attached notes form part of these financial statements.

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 25

Cash Flow Statement

For the year ended 31 March 2023

Net cash inflow / (outflow) from operating activities
Returns on investments and servicing of finance
Bank interest received
Foreign exchange gain / (loss)
Increase / (decrease) in cash
Reconciliation of net movement in funds
to net cash inflow / (outflow) from operating activities
Net movement in funds
Decrease / (Increase) in debtors
Increase / (decrease) in creditors
Bank interest received
Foreign exchange loss / (gain)
Net cash inflow / (outflow) from operating activities
Analysis of net cash resources
Opening balance
Increase / (decrease) in cash
Closing balance
Location of cash resources
UK bank accounts
Overseas bank accounts
Total		 2023
£
35,820
230
114
36,164
15,404
(218,840)
239,600
(230)
(114)
35,820
356,159
36,164
392,323
391,660
544
392,323		 2022
£
(21,193)
50
(142)
(21,284)
53,769
(1,371)
(73,682)
(50)
142
(21,192)
377,443
(21,284)
356,159
355,615
544
356,159

26 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Notes to the financial statements

1. Principle accounting policies

A summary of the principal accounting policies adopted, judgements and key sources of estimation uncertainty, is set out below.

Accounting convention

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The company is a public benefit entity for the purposes of FRS 102 and a registered charity established as a company limited by guarantee and therefore has also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP), the Companies Act 2006 and Charities Act 2011.

The functional currency of the charity is pounds sterling.

Find Your Feet meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost.

Going concern

The trustees have assessed whether the use of ‘going concern’ is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. After making enquiries, the trustees have concluded that there a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The charitable company therefore continues to adopt the going concern basis in preparing its financial statements. There are no material uncertainties.

Income

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies apply to categories of income:

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of resources. Staff costs are allocated on an estimate of time usage and other overheads have been allocated on the basis of the head count.

Costs of raising funds are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Support costs (including governance costs), which include the central office functions such as general management, payroll administration, budgeting and accounting, information technology, human resources, and finance are allocated across the categories of raising funds and charitable expenditure. The basis of the cost allocation has been explained in the notes to the accounts.

Fund accounting

Unrestricted funds are available for use at the discretion of the directors in furtherance of the general objectives of Find Your Feet.

Restricted funds are subject to restrictions imposed by donors or the purpose of the appeal.

All income and expenditure is shown on the Statement of Financial Activities.

Foreign Currencies

Transactions in foreign currencies are translated into sterling at the weighted average rate of exchange during the period, or the applicable rate of exchange rate on the day of payment and are disclosed in the Statement of Financial Activities. Current assets and liabilities held on the balance sheet are retranslated at the year end exchange rate.

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 27

Liabilities

Liabilities are recognised when the charity has a legal or constructive obligation to a third party.

receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

Other financial instruments

i. Cash and cash equivalents

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

ii. Debtors and creditors

Debtors and creditors receivable or payable within one year of the reporting date are carried at their at transaction price. Debtors and creditors that are

Critical accounting estimates and areas of judgement

In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

2. Income

Resticted funds
Charitable activities
Comic Relief
Oak Foundation (Arho Johar)
Christadelphian Meal-a-Day Fund
Trusts, foundations and corporate
Individuals
Unrestricted funds
Donations and legacies
Trusts, foundations and corporate
Individuals
Investment income
Restricted funds
Unrestricted funds
Total Income		 2023
£
-
6,728
10,000
27111
-
43,839
20,272
47,000
67,272
119
110
230
111,340		 2022
£
7,948
-
-
151,799
-
159,747
60,630
35,590
96,220
36
14
50
256,017

3. Expenditure – raising funds

Direct costs Support costs
Total
2023
£
£
£
Raising funds
8,548
5,983
14,531
4. Expenditure – charitable expenditure
Direct costs Support costs
Total
2023		 Direct costs Support costs
Total
2023
£
£
£
Raising funds
8,548
5,983
14,531
4. Expenditure – charitable expenditure
Direct costs Support costs
Total
2023		 Direct costs Support costs
Total
2023
£
£
£
Raising funds
8,548
5,983
14,531
4. Expenditure – charitable expenditure
Direct costs Support costs
Total
2023		 Direct costs Support costs
Total
2023
£
£
£
Raising funds
8,548
5,983
14,531
4. Expenditure – charitable expenditure
Direct costs Support costs
Total
2023		 Direct costs
£
18,112
Direct costs		 Support costs
£
7,247
Support costs		 Total
2022
£
25,359
Total
2022
£ £ £ £ £ £
Charitable activities 60,380 21,139 81,519 155,210 21,537 176,747

28 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

5. Support costs

Human resources
Establishment
Office and
administration		 Total
2023
Raising funds
Charitable
activities
£
£
£
10,258
2,263
7,995
661
146
515
16,203
3,574
12,629
27,122
5,983
21,139		 Total
2022
Raising funds
Charitable
activities
£
£
£
22,265
5,606
16,659
1,136
286
850
5,383
1,355
4,028		 Total
2022
Raising funds
Charitable
activities
£
£
£
22,265
5,606
16,659
1,136
286
850
5,383
1,355
4,028		 Total
2022
Raising funds
Charitable
activities
£
£
£
22,265
5,606
16,659
1,136
286
850
5,383
1,355
4,028
28,784 7,247 21,537

All support costs are allocated between activities on the basis of staff time spent.

6. Net income/(expenditure) for the year is stated after charging/(crediting)

Auditors’ remuneration 2023
£
2,800
2,800		 2022
£
2,800
2,800

7. Staff costs and trustee expenses

Staff costs
UK
Salaries and wages
National insurance
Pension contributions
India – total remuneration
HPA staff costs recharged to FYF		 2023
£
-
-
-
-
38,741
38,741		 2022
£
-
-
-
-
69,348
69,348

Note: Find Your Feet’s partner Health Poverty Action (HPA) has provided HQ management support services since January 2017 (see note 14).

In 2023, a total of £38,741 of HPA’s UK staff cost was recharged to FYF (2022: £69,348).

The company currently does not operate a UK pension scheme but offers an annual gratuity equal to one month’s salary to its staff in India.

No employee earned emoluments above £60,000.

Key management personnel consisted of the HPA CEO and Senior Management Team.

In 2023, total salary costs charged to FYF relating to key management personnel were £19,312 (2022: £20,995).

Trustees expenses

Trustees receive no remuneration for their services.

No expenses were reimbursed to trustees in 2023 or in 2022.

Staff numbers

The average number of staff employed by FYF during the year were:

UK
India		 2023
Head count
-
-
-		 2022
Head count
-
1.0
1.0

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 29

Health Poverty Action provides staff support services to FYF (see note 14). Average FTEs for FYF staff and HPA support staff were:

UK (FYF staff)
India (FYF staff)
UK (HPA support staff)		 2023
FTE
-
2.0
2.0		 2022
FTE
-
1.2
2.0
3.2

8. Other recognised gains/(losses)

Other recognised gains/(losses) comprise exchange gains and losses in respect of bank balances and cash denominated in Euros, Indian Rupees, US Dollars or Malawi Kwachas.

9. Tangible fixed assets

Cost
At 1/4/2022
Additions
Disposals
At 31/3/2023
Depreciation
At 1/4/2022
Charges for year
Disposals
At 31/3/2023
Net book value
At 31/3/2023
At 31/3/2022		 Motor vehicles
£
9,723
-
-
9,723
9,723
-
-
9,723
-
-		 Furniture and
Equipment
£
-
-
-
-
-
-
-
-
-
-		 Total
£
9,723
-
-
9,723
9,723
-
-
9,723
-
-

10. Debtors

Accrued income – grants
Accrued income – gift aid and other
HPA Intercoy loan a/c
Prepayments		 2023
£
40
220,162
-
902
221,104		 2022
£
-
1,477
-
787
2,264
11. Creditors – amounts falling due within one year
Accounts payable
Other creditors
Deferred income
UK accruals		 2023
£
331
-
220,000
51,839
272,170		 2022
£
1,312
787
27,111
3,360
32,570

30 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

12. Analysis of net assets between funds

Current assets
Current liabilities
Long term liabilities		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
310,882
302,545
613,427
250,334
108,089
358,423
(52,170)
(220,000)
(272,170)
(4,147)
(28,423)
(32,570)
-
-
-
-
-
-		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
310,882
302,545
613,427
250,334
108,089
358,423
(52,170)
(220,000)
(272,170)
(4,147)
(28,423)
(32,570)
-
-
-
-
-
-		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
310,882
302,545
613,427
250,334
108,089
358,423
(52,170)
(220,000)
(272,170)
(4,147)
(28,423)
(32,570)
-
-
-
-
-
-		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
310,882
302,545
613,427
250,334
108,089
358,423
(52,170)
(220,000)
(272,170)
(4,147)
(28,423)
(32,570)
-
-
-
-
-
-		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
310,882
302,545
613,427
250,334
108,089
358,423
(52,170)
(220,000)
(272,170)
(4,147)
(28,423)
(32,570)
-
-
-
-
-
-		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
310,882
302,545
613,427
250,334
108,089
358,423
(52,170)
(220,000)
(272,170)
(4,147)
(28,423)
(32,570)
-
-
-
-
-
-
258,712 82,545 341,257 246,187 79,666 325,853

13. Movement on individual funds

RESTRICTED FUNDS
INDIA
Arho Johar
Oak Jharkhand
MALAWI
Bulala SLP
Christadelphian Meal-a-Day
Fund
ZIMBABWE
Mental Health Matters
Future projects
Total restricted funds
2022
GENERAL FUND
DESIGNATED FUNDS
Institutional Development
Carol Martin Memorial
Sheila and Annette
Duvollet Memorial
Total unrestricted funds
2022
Total funds 2023
Total funds 2022		 At
01/4/2022
Income
Expenditure
Other
recognised
gains/(losses)
Transfers
At
31/3/2023
£
£
£
£
£
£
31,536
6,728
(30,609)
-
-
7,656
742
-
-
-
-
742
-
-
27,793
27,111
(10,351)
-
-
44,553
-
10000
-
-
-
10000		 At
01/4/2022
Income
Expenditure
Other
recognised
gains/(losses)
Transfers
At
31/3/2023
£
£
£
£
£
£
31,536
6,728
(30,609)
-
-
7,656
742
-
-
-
-
742
-
-
27,793
27,111
(10,351)
-
-
44,553
-
10000
-
-
-
10000		 At
01/4/2022
Income
Expenditure
Other
recognised
gains/(losses)
Transfers
At
31/3/2023
£
£
£
£
£
£
31,536
6,728
(30,609)
-
-
7,656
742
-
-
-
-
742
-
-
27,793
27,111
(10,351)
-
-
44,553
-
10000
-
-
-
10000		 At
01/4/2022
Income
Expenditure
Other
recognised
gains/(losses)
Transfers
At
31/3/2023
£
£
£
£
£
£
31,536
6,728
(30,609)
-
-
7,656
742
-
-
-
-
742
-
-
27,793
27,111
(10,351)
-
-
44,553
-
10000
-
-
-
10000		 At
01/4/2022
Income
Expenditure
Other
recognised
gains/(losses)
Transfers
At
31/3/2023
£
£
£
£
£
£
31,536
6,728
(30,609)
-
-
7,656
742
-
-
-
-
742
-
-
27,793
27,111
(10,351)
-
-
44,553
-
10000
-
-
-
10000		 At
01/4/2022
Income
Expenditure
Other
recognised
gains/(losses)
Transfers
At
31/3/2023
£
£
£
£
£
£
31,536
6,728
(30,609)
-
-
7,656
742
-
-
-
-
742
-
-
27,793
27,111
(10,351)
-
-
44,553
-
10000
-
-
-
10000

4,627
14,968		 ,
-
-
-
-
-
-
-
-		 ,
-
-
4,627
14,968
79,666 43,839 (40,960) - - 82,545
50,870 159,747 (130,736) (215) - 79,666
186,116
3,092
33,998
22,981		 67,391
-
66
45		 (55,090)
-
-
-		 114
-
-
-		 -
-
-
-		 198,531
3,092
34,064
23,025
246,187 67,501 (55,090) 114 - 258,712
221,214 96,270 (71,370) 73 - 246,187
325,853 111,340 (96,050) 114 - 341,257
272,084 256,017 (202,106) (142) - 325,853

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 31

Institutional grant contracts are as follows:

Malawi – Bulala Sustainable Livelihood Project funded by May Charitable Trust (Oct 20 - Sept 22) Malawi – Bulala Sustainable Livelihood Project funded by May Charitable Trust (May 2023 - Apr 25) Malawi – WASH project funded by Christadelphian Samaritan Fund (May 2023 - Oct 2023)

Designated funds are held for the following purposes:

14. Related party transactions

In 2018, HPA and FYF became linked charities.

HPA provides management and support services to FYF at its UK headquarters.

In 2023 a total of £38,743 of HPA’s staff cost and £9,438 of HPA’s office overhead cost was recharged to FYF.

15. Member’s liability

The Company is limited by guarantee. Each member’s liability is restricted to £1.

32 Find Your Feet | Annual report and accounts for the year ended 31 March 2023

Acknowledgements

We couldn’t do this without the following partners:

Find Your Feet Malawi; Badlao Organisation; Ayo Aidari Trust; Ministry of Health and Social Assistance, Quetzaltenango; Ministry of Health and Social Assistance, Totonicapán; Ministry of Health Development Somaliland; Ministry of Employment, Social and Family Affairs, Somaliland; Women Rehabilitation and Development Association, Somaliland.

With special thanks to our donors:

European Union

THE BRYAN GUINNESS CHARITABLE TRUST

And to all of our anonymous donors and our supporters – Thank you!

Find Your Feet | Annual report and accounts for the year ended 31 March 2023 33

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Registered charity number: 250456