OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

United Purpose (A company limited by guarantee)

Report and Financial Statements for the financial year ended 31 December 2024

COMPANY NUMBER: 1278887 CHARITY NUMBER: 272465

UNITED PURPOSE

REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

CONTENTS PAGES
LEGAL AND ADMINISTRATIVE INFORMATION 3
REPORT OF THE TRUSTEES 4 – 26
TRUSTEES’ RESPONSIBILITY STATEMENT 27
INDEPENDENT AUDITOR’S REPORT 28 – 31
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES 32
CONSOLIDATED BALANCE SHEET 33
CONSOLIDATED STATEMENT OF CASH FLOWS 34
NOTES TO THE FINANCIAL STATEMENTS 35 – 53

2

UNITED PURPOSE

REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

LEGAL AND ADMISTRATIVE INFORMATION
TRUSTEES Mary Robinson (Chair)
Dervla Owens
Hadi Husani
Geoff Meagher
Catherine Cottrell (resigned 24 July 2024)
CHIEF EXECUTIVE OFFICER Feargal O’Connell (resigned 25 July 2025)
Eoin Wrenn (acting CEO from 25 July 2025)
SECRETARY Melissa Thomas (resigned 16 May 2024)
Augustine Emmanuel Akpan (appointed 16 May 2024)
REGISTERED OFFICE Office 124 W2
1st Floor Wellington House,
Wellington Road
Cardiff, CF11 9BE
United Kingdom
COMPANY NUMBER 1278887
CHARITY NUMBER 272465
AUDITORS RBK Audit UK Limited
RBK House
Irishtown
Athlone
Co. Westmeath
N37 XP52
Ireland
BANKERS Royal Bank of Scotland
94 High Street
Maidstone
ME14 1SA
United Kingdom
SOLICITORS Withers LLP
16 Old Bailey
London
EC4M 7EG
United Kingdom

3

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

The trustees (who are also directors of United Purpose for Company Law purposes) present their report and the audited financial statements for the year ending 31 December 2024. The legal and administrative information set out on page 3 form part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, and the Statement of Recommended Practice— Accounting and Reporting by Charities (SORP 2019).

ABOUT UNITED PURPOSE

United Purpose is a UK-based international development charity with a goal to end poverty, inequality and to move people beyond aid. United Purpose was founded in 1976 and was formerly known as Concern Universal.

In 2014, United Purpose merged with the Bakewell-based charity, Village Aid, allowing both organisations to come together and work in partnership to secure long-term positive change for people in Africa.

For more details see www.united-purpose.org

In 2021, United Purpose merged with the Gorta Group which trades as Self Help Africa (see below). As a result of this merger, a number of United Purpose programmes have been moved (and will continue to move) under the direct management of Self Help Africa.

In 2024, CUMO Microfinance Malawi which was part of the United Purpose group, moved under the control of Self Help Africa.

ABOUT SELF HELP AFRICA

Self Help Africa is an international development organisation headquartered in Ireland. The organisation came about as a result of a merger in 2008 between two like-minded organisations, Self Help Development International from Ireland and the UK’s Harvest Help. Both organisations were initially founded in the mid1980s in response to food security crises in sub-Saharan Africa. In July 2014, Self Help Africa merged with Gorta, Ireland’s oldest established NGO and as noted above, in 2021 it merged with United Purpose. All entities operate under the umbrella of the Gorta Group which trades as Self Help Africa.

VISION, MISSION AND VALUES

This mission of United Purpose is to alleviate hunger, poverty, social inequality and the impact of climate change through community-led, market-based and enterprise-focused approaches, so that people have access to nutritious food, clean water, decent employment and incomes, while sustaining natural resources.

Our vision is for sustainable livelihoods and healthy lives for all in a changing climate.

4

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

VISION, MISSION AND VALUES (continued)

Our values are:

Our aim is to transition communities out of long-term poverty through work that gives them greater control over their futures and provides a better quality of life. The main focus of our work is in sub-Saharan Africa, where global hunger and poverty is most acute and we also work in Bangladesh and Brazil.

We believe that equitable economic development is key to ending poverty.

Our core areas of focus are:

OUR WORK IN 2024 - STRATEGIC REPORT

To achieve its mission and fulfil its charitable purpose, United Purpose supports the international programmes of Self Help Africa. It implements its own international programmes in 5 countries and also supports the strategic objectives of the group through its fundraising, programme funding and programme support work.

In 2024, Self Help Africa (including United Purpose) worked in 16 countries and implemented 96 projects.

Zambia Mozambique Ethiopia
Uganda Malawi The Gambia
Senegal Kenya Brazil
Nigeria Eritrea DRC
Bangladesh Burkina Faso Burundi
Rwanda

The countries where United Purpose implemented programmes directly were as follows:

In 2023, the trustees of United Purpose adopted the global 5 year strategy of Self Help Africa, which outlines 4 key objectives. Outlined below is our progress, in 2024, towards delivering on them across the Gorta Group .

5

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 1: Sustainable landscapes, resilient food systems and healthy communities: Contribute to the equitable stewardship of ecosystems for well-functioning food and water systems, ecosystem services, human well-being and quality of life.

Strategic objective 1: Progress in 2024

In 2024, Self Help Africa had 62 projects under Strategic Objective 1. Of those, 25 projects across 12 countries focused on agriculture; 17 projects across six countries focused on water, sanitation and hygiene (WASH); 10 projects across 7 countries focused on natural resource management; and 4 projects in 4 countries on nutrition. Key achievements in each of these thematic areas are outlined below.

a. Sustainable landscapes and natural resource management

Burkina Faso: With support from Irish Aid and Enabel, farmers restoring 500 hectares of degraded land attended a series of training courses and demonstrations on improved farming techniques. In addition, 200 households were trained to make and use improved cookstoves to reduce wood and charcoal consumption. Self Help Africa also provided 5,000 seedlings for fruit, nitrogen fixing, animal fodder and firewood tree species to farmers to plant on the degraded land and intercrop with their food crops (agroforestry).

The Gambia: The Irish Aid-funded Integrated Climate Adaptation and Community Resilience Building (ICCR) project , which focuses on mangrove restoration, developed community adaptation plans in 2024. These plans included key action points in the areas of agriculture, water management, natural resource management, agroforestry, energy and waste management. As part of these plans, 18 communities received training and startup capital for diversified livelihoods, including soap making. The project also restored 36 hectares of mangroves, which were included in the plans.

Senegal: In the Management of Mangrove Forests from Senegal to Benin project, funded by the International Union for Conservation of Nature, in collaboration with the Directorate of Marine Protected Areas and the Directorate of National Parks, Self Help Africa conducted a feasibility study for the creation of a biosphere reserve for the Casamance estuaries, which would ensure the estuaries would form part of a protected area recognised by UNESCO under its Man and the Biosphere Programme. The study analysed the criteria for the UNESCO application and issued recommendations for next steps. Additionally, 24 people were trained as ecotourism guides, including in birdwatching and mangrove ecology.

Zambia : As part of the Irish Aid-funded Drought Resilience to Overcome Poverty project, 356 farmers joined community meetings to learn about the negative effects of deforestation. They also learned about alternative livelihoods for farmers, such as beekeeping. The project piloted this income-generating scheme with 24 farmers. Unfortunately, severe drought and wildfire affected vegetation and tree flowering, lead to setbacks in bee colonisation. Despite these challenges, the project made significant strides in environmental restoration. Twenty-four farmers were trained in tree seedling production, successfully growing 26,000 seedlings out of a 30,000 target. While drought prevented the goal being met in 2024, the initiative sparked strong community interest in tree planting, with farmers recognising the income potential from selling seeds.

6

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 1: Progress in 2024 (continued)

b. Agriculture, Climate Adaptation

Ethiopia : The Irish Aid-funded Food System Transformation project distributed a diverse range of seeds that boost food security, totalling 25,000kg (39,750 cuttings) to 2,665 households, covering 516 hectares of land. As a result, 91 per cent of sampled households reported having access to sufficient food for 12 months. In addition, 21 model farmers were selected and supported with the resources they needed to establish their own vermicomposting production systems. This led to an average compost production of 300kg per household, which has been applied to 5.5 hectares of maize, vegetable and keyhole garden farms.

Kenya : The European Union-funded BARINGO ( Baringo Resilience Initiative: Nurturing Greater Opportunity ) project promoted climate-smart agriculture in farming value chains. The project supported the commercial production of Nyota beans, green grams and groundnuts by 500 smallholder farmers. Livestock farmers’ groups were supplied with 40 sahiwal bulls, 120 galla bucks and 120 dorper rams. The project also promoted pasture production and preservation efforts, with more than 1,500 farmers growing pasture and 200 farmers producing pasture seeds. The project also constructed 13 hay storage sheds managed by the farmer groups.

Zambia: As most of Southern Africa is expected to get hotter, with areas in Southern Zambia exceeding the threshold for maize, the priority is to help farmers reduce their reliance on maize by growing more heat- and drought-tolerant crops, such as sorghum, pearl millet, cowpeas and cassava. In 2024, the maize harvest failed across most of Self Help Africa’s project areas in the Southern Province. However, farmers who planted sorghum, pearl millet, quick-maturing groundnuts and cowpeas on the advice of Self Help Africa, and our public and private sector partners, achieved reasonable harvests.

c. Livelihoods (farm-based)

Burkina Faso : An Irish Aid-funded project to reinforce resilience for vulnerable households equipped three market gardens with solar-powered water pump systems, benefiting 150 people – 132 of whom were women. To support diversified livelihoods, training sessions were held in various livestock value chains, such as poultry farming for 200 people, including 78 women; small ruminants farming for 105 people, including 62 women; rabbit farming for 26 people, including 20 women; pig farming for 18 people, including 17 women; and beekeeping for 75 people, including 55 women.

Kenya: The Global Evergreening Alliance-funded GenZero project supported eight community-based organisations, comprising 539 farmers (341 women, 198 men) in Baringo with storage facilities to consolidate the fodder seeds produced by the members. The project distributed 48 kilos of Nyota beans, along with 48 kilos of groundnut seeds and 130 kilos of grass seeds. The Nyota beans yielded 624 kilos, though lower harvests were recorded in Sabor due to insufficient rainfall. Meanwhile, groundnuts produced 248 kilos but were affected by pests. Grass seeds were planted for reseeding and farmermanaged natural regeneration, with crops expected to be harvested by February 2025.

7

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 1: Progress in 2024 (continued)

c. Livelihoods (farm-based) (continued)

Zambia : The Irish Aid-funded PRESERVE Kafue project worked with 180 farmer producer groups and 4,520 households (3,101 women, 1,419 men) in 2024. Of these targeted households, 2,160 project participants (1,250 women, 910 men) were supported with high-quality seeds; livestock and irrigation technologies used to store and apply water to grow crops and rear livestock for household food and income security. With our support, 18 livestock production centres served as breeding centres, to provide improved livestock breeds to project communities.

d. Nutrition

Self Help Africa’s policy is to integrate nutrition into all projects, with a focus on nutrition sensitive and nutrition specific agriculture. This includes increasing the diversity of crops grown by households; promoting the production of crops with enhanced nutritional value, such as beans with high iron levels, sweet potatoes and maize with high vitamin A precursor levels; providing community-based nutrition training and support; crop processing to increase the shelf life; and ensuring that food is safe from microbial and chemical contamination along the supply chain. The 2024 nutrition results were good, despite the impact of the drought in Southern Africa – some examples of this are outlined below:

Kenya: The EU-funded Baringo Resilience project in Kenya has been a nutrition flagship project for Self Help Africa, achieving impressive results. The Minimum Dietary Diversity score for women increased from 10 per cent to 77 per cent, and for children from 16 per cent to 54 per cent. There was an increase in breastfeeding rates and high levels (89 per cent) of knowledge and application of good hygiene and sanitation practices, which contributed to an overall reduction in malnutrition rates.

Bangladesh: The European Union-funded LEAN (Leadership to Ensure Adequate Nutrition) project made significant strides in promoting nutrition-sensitive inter-sectoral programming, community health awareness and economic empowerment through a multi-sectoral approach in Bangladesh’s Chittagong Hill Tracts. Endline survey findings in February 2024 demonstrated a notable reduction in moderate and severe stunting rates, from 24.9 per cent reported in the 2022 Demographic and Health Survey to 19.2 per cent, indicating a 5.7 per cent decrease in child stunting.

Malawi: Self Help Africa closed its Global Programme Food and Nutrition Security, Enhanced Resilience project in 2024, having developed an impressive body of knowledge and practices in areas of food diversification for nutritional growth. After a decade of implementation in the Dedza district, the programme, which was funded by GIZ (Deutsche Gesellschaft für Internationale Zusammenarbeit) has helped to reduce cases of stunting from 52 per cent in 2014 to 42.3 per cent when the programme ended. Communities were inspired to practice conservation agriculture as well as adopt good sanitation and hygiene practices, enabling the project to achieve its overall nutritional objectives.

8

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 1: Progress in 2024 (continued)

e. Water, Sanitation and Hygiene and access to safe drinking water

With Self Help Africa’s support, 1.48 million people in 250,000 households benefited from access to safe drinking water and improved hygiene practices in 2024.

Malawi : Phase six of the charity: water-funded Dowa Integrated DI-WASH project has reached more than 52,000 people with access to safe water, sanitation and hygiene. In addition, seven masons and shop owners gained greater marketing skills and six teachers and local coaches learned about the ‘SHASHA approach’, which fosters sustainable, accountable and gender-responsive sanitation, hygiene and menstrual hygiene services – important to establishing a healthy learning environment for adolescents. The project has also drilled 63 new boreholes and rehabilitated 66.

Nigeria : In 2024, as part of the Vitol-funded Sustainable Rural Drinking Water Initiative, an initial capital expenditure investment was made to assess and rehabilitate 104 dysfunctional boreholes in Cross River State, providing clean water access to 30,960 people in 6,115 households across 51 communities. Water quality testing and chlorination treatment were also carried out at the water sources. Furthermore, the Foreign Commonwealth Development Office-funded ‘WASH Systems for Health’ project secured a government commitment for WASH financing across Kano and Cross River states, as well as the drafting of the Open Defecation Free (ODF) Prohibition Bill in Cross River State.

Mozambique : The MEDICOR Foundation-funded Strengthening WASH Services in Schools project saw 12 schools gain access to safe drinking water in 2024, benefiting 9,844 school-aged children and 144 teachers. Another five schools gained access to improved and inclusive sanitation, benefiting 4,049 children and 60 teachers, while 12 schools took part in hygiene behaviour change communication activities, which involved a customised approach combining Hygiene Heroes, which uses interactive activities, games or characters to make learning about hygiene fun and engaging for children.

Strategic objective 2: Sustainable businesses, decent employment and thriving Economies:

Support the growth of inclusive, profitable and sustainable businesses that provide services and decent employment for communities.

Strategic objective 2: Progress in 2024

Self Help Africa implemented 19 enterprise-focused projects across seven countries in 2024. Our work focused on supporting the growth of inclusive, profitable and sustainable businesses that provide services and decent employment for communities. Key achievements in 2024 are outlined below.

9

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 2: Progress in 2024 (continued)

a. Access to finance, rural finance

The financial landscape in Africa is quickly changing as the use of fintech alternatives to traditional financial services becomes more widespread. Self Help Africa continued to support traditional microfinance approaches such as village savings and loans associations (VSLAs), which are also referred to as savings and internal lending communities (SILCs) and accumulating savings and credit associations (ASCAs) across most projects. To address the ‘digital divide’, Self Help Africa worked with traditional microfinance institutions to digitise their records, creating savings and credit records for members that they can use to access larger loans.

Burkina Faso: The Irish Aid-funded resilience project established 20 village savings and loan associations (VSLAs), each comprised of between 20 and 25 women, who received training and kits to get their VSLA up and running. In total, 95 women members were able to access loans to meet various needs, such as school fees, purchasing food, developing income-generating activities, and meeting other household needs, such as the purchase of hygiene products and clothing. The main objective of VSLAs is to provide a safe space for savings, easy local access to credit and support in case of personal emergencies – all while simultaneously strengthening social solidarity networks.

Ethiopia: The Integrated Community Development project in Oda Bultum, funded by Glimmer of Hope, extended the Village Economic and Savings Associations (VESA) network to 2,008 groups across 16 project woredas. Active VESA membership increased to 52,223, with 44 per cent female members.

Nigeria : The Rural Women Entrepreneurs project plays a significant role in enhancing financial inclusion by ensuring women entrepreneurs have the necessary financial tools to sustain and scale their businesses, such as mentoring and advisory services. Training was provided to 120 women on digital trading and online sales performance, enhancing their sales activities by increasing their online presence. Sixteen events were also held to help women sell their products more effectively. To strengthen financial access and enable women business centres to open and operate bank accounts, the project developed partnerships with financial institutions and 100 women were supported to open bank accounts. Additionally, the project laid the groundwork for the introduction of VSLAs to enhance long-term financial resilience.

Uganda : The Growing Resilience and Eco-Enterprises project, funded by The Community Foundation Ireland, organised training sessions with three banks to improve the financial literacy and capability of 88 smallholder farmer groups. As a result, these farmers enhanced their financial management skills, 80 business groups were linked with banks, and 55 successfully opened bank accounts. Traditional models for Village Savings and Loan Groups (VSLAS, ASCAs, SILCS) only provide short term loans (1 month), which are appropriate for petty trading but are not appropriate for longer term investments in agriculture. To overcome this problem SHA developed the Saving with a Productive Purpose (SWAPP) model, which creates a source of funds for longer term investments in crops, livestock and equipment. At the end of 2024, 46 VSLA groups were using the SWAPP approach.

10

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

UNITED PURPOSE

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 2: Progress in 2024 (continued)

a. Access to finance, rural finance (continued)

CUMO : Despite a challenging economic environment, CUMO Microfinance Limited continued to grow its reach in 2024, expanding its presence to 26 districts across Malawi. By year-end, its client base had surpassed 95,000 people – a significant increase from 85,000 in 2023. 79% of its clients were women, a third of its clients were aged below 35 years and less than 1% were living with a disability. CUMOs commitment to serving the most vulnerable communities was evidenced by the fact that 96% of its clients were living below the international poverty line. In 2024, loan repayments remained strong, rising slightly to 98.7 per cent, up from 98.24 per cent in 2023.

b. SMEs, enterprise and access to markets

Kenya : The Kenyan Initiative for Long-term Integration of Market Operators in Value Chains (AgriFI Kenya ), was completed in 2024. Over five years, 2018-24, AgriFI Kenya provided €18 million in grants to 50 agro enterprises, which were able to access €35.5 million in match funding. The project created 10,000 jobs and worked with 100,000 smallholder farmers.

Ethiopia : The Dairy Value Chain System Project , funded by Irish Aid, helped establish five new dairy cooperatives, revitalised one existing cooperative, and constructing two milk processing units, which were 65 per cent completed by year-end) to enhance their operations. Cooperatives were linked to the Woreda Cooperative Union to secure access to quality feed at a time of shortages.

Malawi: The Action on Poverty-funded regional project on strengthening orange-fleshed sweet potato supports 12 Balaka community bakery groups. These groups had 136 members in 2024, most of whom were women (118 women). The groups produced and sold orange-fleshed sweet potato blended baked products. Most bakery members used their income primarily to support their children's education and buy food, following poor harvests from the previous growing season.

Partner Africa : Partner Africa: In 2024, Partner Africa reinforced its commitment to responsible business practices across the continent, expanding its operational reach. Its advisory team worked closely with 23 clients on 33 distinct projects, amplifying the voices of thousands of rightsholders through in-depth assessments and targeted interventions. By year-end, it had conducted more than 890 social audits and completed 33 responsible business advisory projects for clients in 24 industries worldwide, most of which were linked to agriculture (70 per cent). The Partner Africa 2024 Impact Report is available at: https://www.partnerafrica.org/partner-africa-annual-reports/

c. Green economy, green enterprises

With the ever-increasing impact of climate change, promotion of a green economy and green enterprises remains key to ensuring the negative impacts of climate change are mitigated. Self Help Africa is committed to assisting small enterprises to invest in the Green Economy as it is an economic and environmental imperative that has the potential to create jobs and spur innovation.

11

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

UNITED PURPOSE

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

c. Green economy, green enterprises (continued)

Zambia : In 2024, Self Help Africa launched the Green Recycling Enterprises Engaging New Technology for a Circular Economy in Zambia (GREEN Tech4CE) project. It is aimed at promoting sustainable practices by supporting the development of start-ups and micro, small and medium-sized enterprises within the green circular economy and digital sectors. In a bid to facilitate access to finance, a call for proposals was issued and five projects valued at €2 million were shortlisted for funding.

Kenya : The Dairy Kenya project, funded by the Irish Embassy Kenya via Teagasc (the Irish Agricultural and Food Development Authority), promoted climate-smart dairy practices to encourage the growth of green enterprises in the dairy sector. Farmers were trained on sustainable forage production and conservation techniques, and the project also expanded the use of renewable energy sources, such as solar-powered water pumps and biogas systems, to support eco-friendly dairy farming.

Nigeria : The UNEP-funded Abatement of Short Lived Climate Pollutants in the Nigerian Agricultural Sector project engaged 325 farmers in adopting no-burn alternatives and climate-smart farming practices to promote a green economy and improve air quality in Benue state. This supports Nigeria’s 2019 National Action Plan to Reduce Short-Lived Climate Pollutants, which aims for an 83 per cent reduction in black carbon emissions and a 61 per cent reduction in methane emissions by 2030.

Malawi . The EASE (Rural Energy Access through Social Enterprise and Decentralisation) project, led by the University of Strathclyde and funded by the Scottish Government, is bringing electrification to remote parts of Malawi. These microgrids can generate electricity, are cheap to run and offer a secure supply – an important factor in the wake of increasing climate shocks. It supports small businesses, incomes and livelihoods. In 2024, Self Help Africa continued to provide electricity for lighting and small businesses to more than 100 customers, both at Mthembanji and Kudembe sites.

In addition, the GIZ-funded Increasing Access to Improved Energy Technologies through Demand Side Subsidies project is designed to align with multiple UN sustainable development goals and make a significant impact on their achievement by 2030. The programme is contributing to a reduction in household expenditures on cooking fuels and other non-renewable energy sources used for electricity and lighting services. The initiative has stimulated job creation for 375 people (163 women, 212 men), including young people, through the production and sale of improved cookstoves and market growth in the solar home system sector.

Strategic objective 3: Crisis response and resilience

Strategic objective 3: Progress in 2024

In 2024, Self Help Africa delivered five projects across six countries focused on crisis response and resilience. This included anticipatory action ahead of climate shocks in Bangladesh, Ethiopia and Zambia, and resiliencebuilding and response activities in Burkina Faso, Ethiopia, Malawi and Mozambique.

12

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 3: Progress in 2024 (continued)

a. Anticipatory action and disaster risk management

El Niño risks were accurately forecasted during the last quarter of 2023, so countries in Eastern and Southern Africa were able to plan anticipatory actions to mitigate against the worst of its impacts in 2024. The agricultural enterprises supported by Enterprise Zambia adapted their business models by, for example, increasing stocks of irrigation equipment and quick-maturing groundnut varieties, and increasing the production of day-old chicks. Demand for day-old chicks rose as maize farmers diversified into poultry to cover the risk of crop failure.

Bangladesh: The European Commission Humanitarian Aid-funded STEP (Strengthening Forecast-based Early Actions in Cyclone-Prone Coastal Region in Bangladesh) project has made significant progress in enhancing disaster risk reduction and community resilience in Bangladesh, particularly in the Chittagong Hill Tracts. A key achievement was building local government capacity to act on early warnings by institutionalising forecast-based financing and actions. This involved supporting 21 disaster management committees in planning for risks, early warning assessments, and resource mobilisation for cyclone shelters.

Ethiopia: To mitigate climate shocks, such as drought, flood and frost, the Resilience Initiative project, in collaboration with the donor, the World Food Programme, and other partners, implemented an input voucher system (IVS)-based crop insurance scheme to provide a critical safety net. Crop insurance was provided for 52,494 households (16,245 women) in 16 woredas. This will reduce the vulnerability of farming households to climate shocks, promoting financial stability in the face of potential crop losses.

Zambia : To mitigate the effects of severe drought, the Drought Resilience to Overcome Poverty Project organised a needs assessment with community members, including local leaders. The feedback led to four communities receiving irrigation systems. Water management committees were established to oversee the irrigation systems' daily maintenance and management. The aim is for each irrigation station to support crop production on at least five hectares of land. Once operational, these irrigation systems will enable farmers to produce crops consistently, facilitating regular supply to off-takers and generating income that will enhance their livelihoods.

b. Resilience and crisis response

Burkina Faso : Both the Enabel-funded and Irish Aid-funded resilience and social integration projects include a focus on internally displaced people (IDPs). In total, 376 IDPs (Enabel 105; Irish Aid 271) were better able to improve their livelihoods with the projects’ support. Nearly a third of project participants (271 IDPs, including 239 women and 32 men) were trained in soap making, sewing, weaving, small ruminant breeding, and agri-food processing, while 189 IDP households were better able to protect their health and prevent disease after receiving hygiene kits.

Ethiopia : The Rapid Emergency Multi-Sector project, funded by United Nations Office for the Coordination of Humanitarian Affairs (UNOCHA), provided WASH items and multi-purpose cash assistance to 54,274 IDPs in Enebsie and Goncha Siso Enebsie Woreda.

13

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 3: Progress in 2024 (continued)

b. Resilience and crisis response (continued)

Malawi : The Nutrition Emergency Response Lean Season El Niño Response’ project in Dedza, supported by GIZ, provided unconditional cash transfers to 1,661 vulnerable families across three traditional authorities. These transfers enabled families to secure essential food supplies, bolstering their resilience to food insecurity. This formed part of a broader effort to enhance crisis response and build long-term resilience in communities facing recurring hunger challenges.

Mozambique : As part of the Emergency Intervention to Provide Food Assistance to the Population Affected by the Cabo Delgado Humanitarian Crisis , displaced in Niassa Province , Mozambique project, funded by Farmamundi, 399 IDP families across five districts in Niassa (2,652 people, including 602 men, 637 women, 618 boys and 795 girls) received food products, agricultural inputs – including tools and seeds, as well as hygiene materials. This helped improve their well-being, reduced their reliance on food donations and initiated a process of dignified social reintegration.

Strategic objective 4 : System strengthening and an enabling policy environment: Embed our approach in policy influencing, system strengthening, social accountability and the localisation agenda.

Strategic objective 4: Progress in 2024

In 2024, Self Help Africa delivered 13 projects across eight countries supporting system strengthening and an enabling policy environment.

a. Legal, policy and institutional engagement

Self Help Africa worked with other Irish NGOs to produce a report, entitled The Best Ireland Can Do for Food and Nutrition Security on the work of NGOs, researchers and the private sector. The report provided evidence to support Ireland’s €250 million annual funding pledge at the Nutrition for Growth summit and the draft of a joint EU Declaration on ‘climate, food systems and healthy food for all’ during Ireland's upcoming EU presidency.

Burkina Faso : Self Help Africa is a member of several national and local networks, including national clusters (WASH, food security, gender-based violence) and local clusters (WASH Centre-Nord), the Social Platform of NGOs and participated in 13 consultation frameworks organised by various clusters, State technical services, partner NGOs and administrative authorities.

14

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 4: Progress in 2024 (continued)

a. Legal, policy and institutional engagement (continued)

Ethiopia: The Irish Aid-funded Dairy Value Chain System project team participated in a task force to develop a national policy for pluralistic agricultural extension, which was led by the Ministry of Agriculture and the Ethiopian Agricultural Transformation Institute. The Bill was subsequently approved by the Ethiopian parliament, marking a significant achievement in embedding project objectives within national policy. Self Help Africa was an active member of the National Consortium led by the International Crops Research Institute for the Semi-Arid Tropics (ICRISAT), developing and testing a soil fertility smartphone app to help farmers manage soil nutrients to maximise crop production. Self Help Africa is testing the app in 10 pilot woredas with 150 farmers

The Gambia: The Integrated Climate Adaptation and Community Resilience-Building project team held talks with the Department of Parks and Wildlife Management and the Department of Forestry to strengthen collaboration on mangrove restoration. The project team discussed synergies with a similar initiative, which is conducting significant mangrove restoration on the south bank of the River Gambia before signing an agreement with partners to formalise responsibilities.

Mozambique: Five projects promoted the capacity strengthening of decentralised governance bodies and central government agencies, with a focus on promoting inclusive, equitable and sustainable social development in subnational governance. The projects – namely SDG Localisation, Provincial Decentralization in Niassa and Nampula, Gotas, Social Accountability in Niassa and WASH in Schools in Lichinga – have, among others, supported the implementation of provincial development observatories (236 participants) and organised a workshop for the socialisation and consolidation of the Territorial Strategy of the Province of Maputo.

b. Social accountability

Mozambique: In the Swiss Embassy-funded Gotas project, communities played an active role in shaping water and sanitation services by participating in national-level discussions and helping to influence policy change. Local Councils held 66 sessions, engaging 2,300 people, including 1,057 women.

Nigeria: In the Sustainable Rural Drinking Water Initiative, social accountability was embedded in the relationships between user communities, service providers, and service authorities: all assigned defined roles under Service Contracts. User communities were responsible for proper borehole use, maintaining cleanliness around facilities, making timely payments, and reporting faults promptly. Service providers conducted quarterly and emergency maintenance to ensure functionality and quality, while service authorities provided oversight and coordination. Quarterly review meetings were established to be a structured forum for all stakeholders to assess progress, address challenges, and evaluate performance through scorecard assessments, reinforcing transparency and efficiency in service delivery.

15

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

UNITED PURPOSE

OUR WORK IN 2024 - STRATEGIC REPORT (continued)

Strategic objective 4: Progress in 2024 (continued)

b. Social accountability (continued)

Uganda : The Community Foundation Ireland and Irish Aid-funded projects on sustainable landscapes and eco-enterprise development enabled two key multi-stakeholder platform meetings to be convened to enhance sustainable landscape management in the Kigezi region. At these meetings, collaborative work plans, resource mobilisation and budgets were developed and then reviewed to secure government and private-sector partnerships. Discussions focused on natural resource management and governance, technology transfer and waste management around Lake Bunyonyi. Key recommendations included strengthening monitoring, securing financial support and involving religious leaders in environmental advocacy.

c. Community-led programming, partnerships and capacity building

In 2024, Self Help Africa made significant progress towards reviewing and strengthening its approach to community-led programming, locally-led partnership and system strengthening. This included the - publication of the Community led Programming Position Paper and a review of Self Help Africa’s partnership and programmes approach. This culminated in the drafting of a localisation policy and the revision of Self Help Africa’s Partnership Guide, which was due to be published in 2025.

Burkina Faso: Self Help Africa continued to work with two local partners to implement project activities in Burkina Faso during 2024, with regular annual and quarterly planning and review workshops held. For the Irish Aid-funded project, a technical monitoring committee comprised regional, provincial and municipal authorities, as well as representatives of technical services in charge of agriculture, water, humanitarian action, economy and planning.

Kenya: The Cassava Market Access Project strengthened community-led programming by equipping smalland medium-sized enterprises (SMEs), seed merchants, and processing units with skills in cassava seed propagation, financial management and agro-processing. Partnerships with county departments facilitated gender and nutrition training, which was cascaded to 1,072 smallholder farmers through trained champions.

Nigeria: In the Rural Women Entrepreneurs project, community members played a direct role in identifying business opportunities, designing interventions and managing women business centres. Partnerships with microfinance institutions and vocational training centres facilitated women’s access to finance and business skills. Women entrepreneurs received training in leadership, financial literacy, bookkeeping, digital marketing and value addition, while male community leaders were engaged to challenge gender norms and support women’s economic participation.

16

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Legal Structure

United Purpose is a charitable Company Limited by Guarantee, with registration number 1278887 and charity number 272465, renamed from Concern Universal in November 2016. It was incorporated on 27 September 1976 and established under a memorandum and articles of association (subsequently updated by special resolution in November 2003, October 2019 and August 2021), which set out the objects and powers of the charitable company.

On 5 August 2021, United Purpose merged with Gorta, a like-minded organisation head-quartered in Ireland that trades as Self Help Africa. Gorta is registered in Ireland; its company registration number is 28228, its charity number is 20008895 and its registered address is 4th floor, Joyce's Court, 38 Talbot street, Dublin 1, DO1 C861.

United Purpose is a wholly owned subsidiary of Gorta (t/a Self Help Africa).

b. Subsidiaries and related organisations

Village Aid , charity number 1067322, is a subsidiary of United Purpose. The primary objective of Village Aid is the relief of poverty among persons in African rural communities. This objective is primarily achieved by supporting sustainable livelihoods for rural farmers and improving their resilience to the impact of erratic weather caused by climate change. The main activity of the charity is to raise funds in support of the shared mission of Village Aid Ltd, United Purpose and Self Help Africa. It is intended that Village Aid will move under the direct control of Self Help Africa UK in 2025.

Country offices - In 2024, United Purpose operated country offices in Bangladesh, Brazil, Mozambique, Senegal and The Gambia.

During 2024, United Purpose Malawi and United Purpose Nigeria ceased to exist, and all current projects were transferred to Self Help Africa Malawi and Nigeria respectively. During 2024, the localisation of the country programmes in Bangladesh and Brazil commenced – this process will conclude in 2025.

CUMO Microfinance - from the 1[st] of November 2024, CUMO Microfinance a subsidiary of United Purpose, moved under the control of the Gorta Group. The company’s registered address is Plot No 278/6, Area 6, P.O Box X99, Lilongwe, Malawi.

c. Governance

United Purpose is governed by a Board of Trustees, who are responsible for setting the strategy of the organisation and its governance.

17

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

c. Governance (continued)

The trustees delegate responsibility for the day-to-day running of the charity to the CEO of Self Help Africa, who reports directly to the trustees and manages the execution of the strategy as directed by the trustees. The CEO is assisted by a Senior Leadership Team of Self Help Africa, comprising of those who have responsibility for programmes, external affairs, governance, strategy, finance and operations across the group. All trustees give their time voluntarily and receive no benefits from the charity. The minimum number of trustees is 3.

A conflict-of-interest policy is in place that requires trustees to disclose and manage actual or potential conflicts of interests and/or or relationships that may give rise to a perception of a conflict of interest.

As previously noted, United Purpose is part of the wider Self Help Africa global organisation. The activities of United Purpose are carried out in association with Self Help Africa. Both companies have aligned their objectives under a consolidated strategic plan and management team. The trustees of United Purpose subscribe and contribute to the group strategic plan. The strategic plan for the overall group is approved both by the Group Board and by the United Purpose Board of Trustees.

New trustees are appointed by ordinary resolution of its sole member, Self Help Africa, in accordance with the Memorandum and Articles of Association. Training is given to new trustees in relation to their role and responsibilities as a director and in relation to the strategy and objectives of United Purpose and the broader group.

The trustees met on 5 occasions in 2024. The record of attendance by each trustee is as follows:

Trustee Attendance
MaryRobinson 5/5
Catherine Cottrell 2/3
Derval Owens 3/5
Hadi Husani 5/5
Geoff Meagher 4/5

In support of governing matters relevant to the Board, the Group Board has established the following committees. Trustees from United Purpose sit on each of these committees.

Remuneration of key management personnel is delegated to the People and Culture Committee of Self Help Africa.

18

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

c. Governance (continued)

United Purposes books of account are located at Office 124 W2, 1st Floor Wellington House, Wellington Road, Cardiff, CF11 9BE, United Kingdom.

d. Fundraising declarations

United Purpose complies with the regulatory standards for fundraising in the UK, including guidance published by the Charity Commission. United Purpose is registered with the Fundraising Regulator and is committed to the Fundraising Promise, compliance with the Fundraising Preference Service and adherence to the Fundraising Regulator’s Code of Practice. United Purpose is not aware of any instances of non-compliance with the Fundraising Regulator’s Code of Practice in 2024.

e. Staff and Volunteers

The organisation acknowledges with gratitude the work of its staff and that of its volunteers in 2024. The major achievements during the year are due to the dedication of all of these people.

United Purpose is an equal opportunities employer. The aim of its equal opportunities policy is to ensure that all people receive equality of opportunity regardless of gender, race, religion, disability, nationality, marital/family status or sexual orientation.

OBJECTIVES AND ACTIVITIES FOR PUBLIC BENEFIT

The main purpose of the organisation, as set out in its vision statement, is for sustainable livelihoods and healthy lives for all in a changing climate. United Purpose fulfils its charitable duties through a focus on the following core activities:

  1. Contributing to sustainable landscapes, resilient food systems and healthy communities. This work includes supporting families and communities to sustainably increase and diversify food production on their smallholding and ensuring they have the means for a nutritious diet.

  2. Supporting the growth of inclusive, profitable and sustainable businesses that can provide services and decent employment for communities. This work includes linking small scale farmers, cooperatives and producer groups to the market.

  3. Preparing for and responding to both long-term and sudden onset crises in communities where we have a presence and seeking to improve resilience.

  4. Strengthening systems and cultivating an enabling policy environment, to maximize the potential success of these focus areas.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

The benefits of these activities are monitored through the implementation and evaluation of all programmes, which can include surveys and interviews with programme participants. All programmes have baseline data and output/outcome indicators against which results are measured.

19

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OBJECTIVES AND ACTIVITIES FOR PUBLIC BENEFIT (continued)

As a recognised development and humanitarian organisation, United Purpose and Self Help Africa work with other non-governmental organisations (NGOs), donors, governments and stakeholders across the countries we work in, as well as globally. We are an active member of the UN cluster system as well as other global groups, including the ECHO Humanitarian Watch Group, the Dóchas Humanitarian Working Group, the Irish Emergency Alliance and the Core Humanitarian Standard Alliance.

Programme participants are primarily people living in extreme poverty in Africa. There can be a risk of harm to staff, partners and programme participants in some of the countries where United Purpose and Self Help Africa delivers programmes, in particular areas impacted by conflict or natural disasters. Trustees are satisfied that United Purpose and Self Help Africa have the appropriate policies and procedures in place to minimize, manage and mitigate risks to ensure that programme benefits outweigh any potential risks related to those involved with our work. There is no private benefit flowing from any of the charity’s purposes.

ACHIEVEMENTS AND PERFORMANCE

To achieve its mission and fulfil its charitable purpose, United Purpose implements programmes in 5 countries and also supports the international programmes of the Self Help Africa.

Overview of operating context for 2024:

During 2024, our programme countries faced several challenges, including complex humanitarian crises, insecurity and conflict, socioeconomic instability and inflationary pressures, as well as climate volatility. Food and agricultural input prices remained high across Africa in 2024 due to tight global supplies of grains and vegetable oil arising from the ongoing Russia-Ukraine conflict. Eastern and Southern Africa were affected by an El Niño event, resulting in more than 61 million people in southern Africa impacted by drought and 5 million people in Eastern Africa impacted by flooding. The El Niño risks were accurately forecast during the last quarter of 2023, so countries that were likely to be affected were able to take anticipatory actions aimed at mitigating the worst impacts.

Programme highlights in 2024

The key achievements and performance of United Purpose, during 2024, are included in the section on Our Work in 2023- Strategic Report . Some key points of note relating to United Purpose programmes include:

20

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

ACHIEVEMENTS AND PERFORMANCE (continued)

Programme highlights in 2024 (continued)

FINANCIAL REVIEW

The financial review for the year is set out in the Consolidated Statement of Financial Activities on page 32.

In 2024, income decreased by 62% to £4.9m (2023: £12.7m), expenditure decreased by 42% to £8.4m (2023: £14.4m) resulting in a net expenditure for the year of £3.5m (2023: £1.7m).

The results of CUMO have been included on a 10 month basis, as control of this subsidiary passed to Self Help Africa from the 1[st] of November.

Income

Overall income in 2024 decreased to £4.9m (2023: £12.7m). Donations and legacy income fell to £0.13m (2023: £0.15m) while income from charitable activities fell to £4.7m (2023: £12.1m). The fall in income is primarily due to the closure of country programmes during the year and the move of other programmes to Self Help Africa. Income from our carbon sales (in other income) decreased significantly in 2024 as a result of this activity moving directly under Self Help Africa.

21

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

FINANCIAL REVIEW (continued)

Expenditure

Overall expenditure in 2024 decreased to £8.4m (2023: £14.4m). Expenditure on raising funds decreased by £20k because of certain costs being moved to Self Help Africa. Similar to the fall in income, the fall in expenditure on charitable activities of £8.1m is primarily due to the closure of country programmes during the year and the move of other programmes to Self Help Africa. The decrease in expenditure in CUMO is largely due the devaluation of the Malawi Kwacha during 2023.

Other expenditure represents the transfer of the net assets of UP Malawi and UP Nigeria to Self Help Africia at the start of 2024, and the transfer of the net assets of CUMO to Self Help Africia as at the 31[st] of October 2024.

Net movement in funds

At the end of 2024, the net movement in funds was a deficit of £3.5m. A transfer of funds of £1.9m from unrestricted to restricted took place during 2024 to align restricted funds to the amounts due to donors as shown in page 50. This movement has increased the deficit in unrestricted funds for the year by £2.3m and moved our restricted funds to a positive position by £68k.

Reserves

The trustees have established a policy whereby unrestricted funds not committed nor invested in tangible fixed assets ('the free reserves') should be kept to a minimum for operational purposes, so that excess funds can be made available to fund the wider work of the Self Help Africa Group.

The Reserves Policy will be implemented alongside other governance and financial policies of United Purpose and is intended to support the goals and strategies contained in these related policies and in strategic and operational plans.

The target amount of unrestricted reserves (excluding designated reserves) is £10k. At the end of 2024, the restricted reserves of the organisation were £0.6m (2023: £0.5m), unrestricted reserves were -£2.1m (2023: £0.2m). The restructuring plan referenced in Future Plans will address this issue.

Going concern

As outlined in the Future Plans section, United Purpose is undergoing a major restructure in 2025. Head office costs are being reduced and streamlined, and all country programmes will either close or move under Self Help Africa by the end of 2025.

The trustees fully recognise their responsibility to assess the going concern basis of the charity and based on these restructuring plans, have a reasonable expectation that United Purpose will be able to operate within the level of its resources for a period of at least 12 months.

The deficit in unrestricted reserves is not funded by restricted reserves, rather it is funded by the Gorta Group not calling in the amounts owed to it. The Gorta Group will not request repayment of amounts owed to it unless there are sufficient funds in place to meet the company liabilities as they fall due.

22

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

FINANCIAL REVIEW (continued)

Going concern (continued)

The Board of Gorta t/a Self Help Africa has confirmed this in writing to United Purpose and outlined that it is prepared to support United Purpose and to make funds available for a period of not less than 12 months from the date of approval of the financial statements to enable it to meet debts as they fall due.

Therefore, the trustees continue to adopt the going concern basis in preparing the annual financial statements. The trustees believe that there is no material uncertainty about United Purpose’s ability to continue as a going concern.

PRINCIPAL RISKS AND UNCERTAINITIES

Risk Management

United Purpose operates in an ever-changing context, both in the UK charity sector and in fragile geographies with local communities.

Managing risks effectively is central to the achievement of our strategic goals and is overseen by the global board and the board of United Purpose.

A formal risk management process and internal control framework is in place to ensure the proactive and consistent management of risks, both to reduce the negative impact of risk and maximise strategic opportunities.

An overall risk register for the group is approved by the group board and then adopted by the trustees of UP.

The top 6 principal risks and uncertainties for 2024 are as follows:

  1. Sustainable Finance: This is the risk that we fail to manage and secure the financial position of UP and Self Help Africa in a sustainable way. Given the volatility of income streams, the growth in institutional funding, increased inflation globally and external shocks.

The main controls in place to manage this risk are finance systems, professionally qualified finance staff in HQ and in country offices, finance staff involved in donor proposals, and the management of funds and budget approval at Board level.

  1. Staff, Recruitment & Retention : This is the risk that a highly competitive employment market, uncompetitive reward framework, lack of succession planning or insufficient staff development and retention strategies could leave the organisation with a loss of institutional knowledge, insufficient skills and experience to deliver the strategic plan.

The main controls in place to manage this risk are a people and culture committee of the Board being established, competitive and wide-ranging benefits packages, training and talent investment.

23

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

PRINCIPAL RISKS AND UNCERTAINITIES (continued)

Risk Management (continued)

  1. Fraud & Corruption : This is the risk that a material fraud perpetrated by employees, partners or others may result in a financial loss and adversely affect our relationship with donors and other external stakeholders.

The main controls in place to manage this risk are an Anti-Fraud and Anti-Corruption Policy, a whistleblowing line, an investigation committee procedure for all complaints received, and an internal audit function at headquarters and in some country programmes offices.

  1. Global Staff Wellbeing: This is the risk that staff experience excessive and unsustainable workloads, which leads to risk of burnout, health issues for staff and poor performance against organisational objectives.

The main controls in place to manage this risk are an Employee Assistance Programme (EAP) and wellbeing seminars for all staff which are held on a regular basis.

  1. Attract, Retain & Manage Funding: Attracting institutional funding is key if we are to reach as many programme participants as possible through our work. However, there is a risk that the organisation fails to attract, retain and manage increased levels of institutional funding from diverse sources due to government policies, the competitive funding environment, the global economic situation, compliance failures and an inability to demonstrate impact.

This risk is managed by having technical support teams in place – programme support, finance, monitoring and evaluation and technical assistance.

  1. Staff Safety & Security: This is the risk that external events or inadequate internal processes could lead to death, injury, illness, kidnap or trauma of staff members or others to whom we have a duty of care.

To manage this risk a safety and security policy is in place and security briefings are provided to staff upon arrival at a country programme.

Internal Audit Function

The groups internal audit function has developed an Internal Audit Framework with a standardised approach to audit, along with standard reporting tools and programmes. The internal audits focus on the organisations internal control environment and incorporate a risk-based approach to internal audit planning.

24

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

PRINCIPAL RISKS AND UNCERTAINITIES (continued)

Safeguarding

During 2024, the organisation continued to implement its Safeguarding, and Protection against Sexual Exploitation and Abuse policies which are aligned with international best practice. A Global Safeguarding Lead was appointed in 2024, and mandatory safeguarding training was rolled out across the global organisation.

To promote a culture of safeguarding, it was embedded as a regular agenda item into board, leadership, and staff meetings, with senior leaders actively advocating through video messaging. A digital Community of Practice was launched to foster learning and information sharing. Case management systems were strengthened with new templates, tools, and guidance, while building up of a roster of trained investigators commenced to enhance response capacity.

Overall, the organisation upheld a survivor centred and zero-tolerance approach, ensuring funder and stakeholder transparency while continuously improving safeguarding mechanisms based on learnings from cases.

FUTURE PLANS

Due to significant changes and challenges to the global funding environment, during 2025, the global organisation will be undergoing a major restructuring which will involve reducing the number of programme countries to seven by the end of 2025. For United Purpose, this will mean that the country programmes in the Gambia and Senegal will close in 2025. In addition, United Purpose Mozambique is expected to move under the direct control of Self Help Africa at the start of 2026.

As noted previously, plans to localise our country programmes in Bangladesh and Brazil are due to implemented in full by the end of 2025 and Village Aid is expected to move under the direct control of Self Help Africa (UK).

In line with these decisions, the number of employees, across the global support offices, is also being reduced. This will all result in a significant reduction in the income and expenditure of United Purpose in future years.

This difficult restructure was required to reduce the global organisations cost base, thereby securing its future financial sustainability.

While this restructure is happening our country programmes remain focused on the implementation of the strategic plan. The plan outlines a commitment to localisation, and community led and market based approaches which we will continue to support and develop during 2025.

United Purpose remains committed to continue its work in collaboration with the Self Help Africa group.

OTHER

Political donations

No political donations were made during the year (2023 – £nil).

25

UNITED PURPOSE

REPORT OF THE TRUSTEES (Incorporating a Strategic Report and Director’s Report)

OTHER (continued)

Health and safety

United Purpose is committed to managing and conducting its work activities in such a way as to ensure - so far as is reasonably practicable - the safety, health and welfare at work of its employees and volunteers. United Purpose management continuously monitors compliance in line with legislative requirements.

Post balance sheet events

As outlined in Future Plans, the United Purpose Senegal, the Gambia and Mozambique will cease at the end of 2025, with United Purpose Mozambique moving to Self Help Africa.

Auditors

The auditors, RBK Audit UK Limited, have indicated their willingness to continue in office .

Signed on behalf of the Board of Trustees

____ Mary Robinson Chair

Date: 18 September 2025

26

UNITED PURPOSE

TRUSTEES’ RESPONSIBILITY STATEMENT

The trustees (who are also directors of United Purpose for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and regulations.

Company Law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the net income or expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are responsible 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, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Charitable Company and to prevent and detect fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the Board of Trustees

____ Mary Robinson Chair

Date: 18 September 2025

27

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNITED PURPOSE FOR THE YEAR ENDED 31 DECEMBER 2024

Opinion

We have audited the Financial Statements of United Purpose (the 'parent charitable company') and its subsidiaries ('the group') for the year ended 31 December 2024 which comprise the consolidated Statement of Financial Activities, the group and parent charitable company Balance Sheets, the consolidated Statement of Cash flows and the related notes, including a summary of significant accounting policies. 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). In applying that framework the trustees have elected to have regard to the Statement of Recommended Practice applicable to Charities (SORP).

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 Auditors' responsibilities for the audit of the Financial Statements section of our report.

We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the Financial Statements in the United Kingdom, including the Financial Reporting Council's (the 'FRC') 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 United Purpose'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 trustees with respect to going concern are described in the relevant sections of this report.

28

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNITED PURPOSE (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Other information

The other information comprises the information included in the Trustees’ Annual Report, including the Strategic Report other than the group Financial Statements and our auditors' report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the group 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.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the group Financial Statements or our knowledge obtained in the course of 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 this gives rise to a material misstatement in the group Financial Statements themselves. 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.

Opinion on other matters prescribed by the Companies Act 2006

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

Matters on which we are required to report by exception

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

Responsibilities of trustees

As explained more fully in the trustees' responsibility 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 the trustees determine is necessary to enable the preparation of Financial Statements that are free from material misstatement, whether due to fraud or error.

29

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNITED PURPOSE (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Responsibilities of trustees (continued)

In preparing the Financial Statements, the trustees are responsible for assessing the group’s and the parent charitable company's 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 group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors' 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 auditors' 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 financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the FRC's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Extent to which the audit was considered capable of detecting irregularities including fraud

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 is detailed below:

We considered the nature of the group’s and the parent charitable company's industry and its control environment, and reviewed the group and the parent charitable company's documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management, internal audit and directors about their own identification and assessment of the risks of irregularities, including those that are specific to the group and the parent charitable company's business sector.

We obtained an understanding of the legal and regulatory frameworks that the group operates in, and identified the key laws and regulations that:

We discussed among the audit engagement team regarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

30

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF UNITED PURPOSE (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Extent to which the audit was considered capable of detecting irregularities including fraud (continued)

As a result of performing the above, we identified the greatest potential for fraud in the following areas, and our specific procedures performed to address it are described below:

Completeness, accuracy and occurrence of income:

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

In addition to the above, our procedures to respond to the risks identified included the following:

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 charitable company's members those matters we are required to state to them in an auditors' 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 charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Michelle O'Donoghue (Senior Statutory Auditor) RBK Audit UK Limited Chartered Accountants & Registered Auditor RBK House Irishtown Athlone Co. Westmeath

Date: 19 September 2025

31

UNITED PURPOSE

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

Notes
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Other income
4
Total
EXPENDITURE ON:
Raising funds
5a
Charitable activities
5a
Other - transfer of net assets
6
Total
Net outgoing resources before
transfers
Transfers between funds
Net movement in funds
17
Funds at the start of the perio
Funds at the end of the period
17		 2024
Restricted
Funds £
2024
Unrestricted
Funds £
2024
CUMO £
2024
Total £
2023
Restricted
Funds £
2023
Unrestricted
Funds £
2023
CUMO £
2023
Total £
-
130,014
-
130,014
-
152,284
-
152,284
3,052,987
328,208
1,352,919
4,734,114
9,544,475
636,852
1,927,402
12,108,729
10,702
9,620
-
20,322
427,196
37,180
-
464,376
3,063,689
467,842
1,352,919
4,884,450
9,971,671
826,316
1,927,402
12,725,389
-
15,447
-
15,447
-
35,171
-
35,171
4,093,968
1,173,762
1,047,179
6,314,909
10,176,251
1,931,309
2,305,767
14,413,327
791,502
(358,824)
1,663,802
2,096,480
-
-
-
-
4,885,470
830,385
2,710,981
8,426,836
10,176,251
1,966,480
2,305,767
14,448,498
(1,821,782)
(362,543)
(1,358,062)
(3,542,386)
(204,580)
(1,140,163)
(378,365)
(1,723,109)
1,889,641
(1,889,641)
-
-
(1,194,789)
1,194,789
-
-
67,860
(2,252,184)
(1,358,062)
(3,542,386)
(1,399,369)
54,625
(378,365)
(1,723,109)
519,980
174,928
1,358,062
2,052,970
1,919,349
120,303
1,736,427
3,776,079
587,840
(2,077,256)
-
(1,489,416)
519,980
174,928
1,358,062
2,052,970

There are no other recognised gains or losses other than those listed above and the net movement in funds for the financial year. All income and expenditure derive from continuing activities.

On behalf of the Board:

____ Mary Robinson Chair

Date: 18 September 2025

32

UNITED PURPOSE

CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2024

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors & prepayments
12
Cash at bank and in hand
13
Total current assets
LIABILITIES
Creditors: Amounts due within one year
14
Net current assets
Total assets less current liabilities
Creditors: amounts due greater than
one year
15
NET ASSETS
18
FUNDS OF THE CHARITY
Restricted funds
Unrestricted funds
CHARITY FUNDS
17		 GROUP
CHARITY
2024
£
2023
£
2024
£
2023
£
73,233
376,528
73,235
91,524
129,836
3,624,795
129,354
1,574,576
962,510
2,979,388
869,819
2,525,381		 GROUP
CHARITY
2024
£
2023
£
2024
£
2023
£
73,233
376,528
73,235
91,524
129,836
3,624,795
129,354
1,574,576
962,510
2,979,388
869,819
2,525,381		 GROUP
CHARITY
2024
£
2023
£
2024
£
2023
£
73,233
376,528
73,235
91,524
129,836
3,624,795
129,354
1,574,576
962,510
2,979,388
869,819
2,525,381		 GROUP
CHARITY
2024
£
2023
£
2024
£
2023
£
73,233
376,528
73,235
91,524
129,836
3,624,795
129,354
1,574,576
962,510
2,979,388
869,819
2,525,381
1,092,346
6,604,183
999,173
4,099,957
(2,654,995)
(4,012,866)
(2,573,776)
(3,515,722)
(1,562,649)
2,591,317
(1,574,603)
584,235
(1,489,416)
2,967,845
(1,501,368)
675,759
-
(914,875)
-
(26,420)
(1,489,416)
2,052,970
(1,501,368)
649,339
587,840
(2,077,256)		 519,980
1,532,990		 587,840
(2,089,208)		 519,980
129,360
(1,489,416)
2,052,970
(1,501,368)
649,340

On behalf of Board:

____ Mary Robinson Chair

Date: 18 September 2025

33

UNITED PURPOSE

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

Net outgoing resources
Depreciation
Loss on disposal of fixed assets
FX on fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash (used in) / provided by operating activities
Cash flows from investing activities:
Purchase of fixed assets		 2024
£
(3,542,386)
81,688
374
344,417
3,494,959
(2,272,746)		 2024
£
(1,893,694)		 2023
£
(1,723,109)
136,519
20,497
206,518
(832,979)
1,167,377		 2023
£

(1,025,177)
(123,184) (156,685) (156,685)
Net cashprovided by / (used in) investing activities (123,184)
(2,016,878)
2,979,388		 (1,181,862)
4,161,250
Change in cash and cash equivalents in theperiod
Cash and cash equivalents at the beginningof theperiod
Cash and cash equivalents at the end of the period 962,510 2,979,388

34

NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

UNITED PURPOSE

1. ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the group financial statements of United Purpose (‘the Charity’) and its subsidiaries (collectively ‘the Group’).

a) Statutory information

United Purpose is a charitable Company Limited by Guarantee and is incorporated in the United Kingdom. The registered office address is Office 124 (Lewis Street), W2 1st Floor, Wellington House, Wellington Road, Cardiff, CF11 9BEJ.

On 5 August 2021, United Purpose merged with Gorta, a like-minded organisation head-quartered in Ireland that trades as Self Help Africa. Gorta is registered in Ireland; its company registration number is 28228, its charity number is 20008895 and its registered address is 4th floor, Joyce's Court, 38 Talbot street, Dublin 1, DO1 C861.

b) Basis of preparation

The financial statements have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with FRS102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011, and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

These financial statements consolidate the results of the charitable company and its wholly owned subsidiaries on a line-by-line basis. During 2024, its subsidiaries were CUMO Microfinance Ltd (to the 31[st] of October 2024) and Village Aid Ltd (of which United Purpose is a controlling member). Transactions and balances between the charitable company and its subsidiaries have been eliminated from the consolidated financial statements. Balances between the companies are disclosed in the notes of the charitable company’s balance sheet. A separate Statement of Financial Activities, or Income and Expenditure Account, for the charitable company itself is not presented because the charitable company has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

The Company has taken advantage of the exemption available to it under paragraph 1.12(b) of FRS 102 not to present its own cash flows statement.

c) Public benefit entity

The Charity and its subsidiaries meet the definition of a public benefit entity under FRS 102.

35

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

UNITED PURPOSE

1. ACCOUNTING POLICIES (continued)

d) Going concern

The trustees have prepared the accounts on a going concern basis. In reaching the decision the trustees have undertaken an assessment of the financial risks that United Purpose faces. This assessment has included a review of financial forecasts for the current financial year.

The Gorta Group t/a Self Help Africa (Self Help Africa) will make funds available to United Purpose for a period of not less than twelve months from the date of approval of the financial statements to enable it to meet debts as they fall due.

Self Help Africa is prepared to support United Purpose to this level and beyond should the need arise. The financial statements do not contain any adjustments which may be necessary if the going concern basis is no longer appropriate.

e) Income

Income in the statement of financial activities is recognised only when the Group is legally entitled to the income, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the Group.

Donations and legacies

This income (which consists of monetary donations from the public, legacies and events together with related Gift Aid income) is recognised in the period in which the Group is entitled to the resource, when receipt is probable and when the amount can be measured with sufficient reliability. In the case of monetary donations from the public this income is recognised when the donations are received, with legacies it is when it is probable that it will be received (i.e. where there is a grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached are within the control of the entity), whereas with Gift Aid income it is when all legislative requirements have been met and the amounts can be measured with reasonable certainty.

Government and other grants

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

36

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

UNITED PURPOSE

1. ACCOUNTING POLICIES (continued)

e) Income (continued)

Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the Group has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the Group of the item is probable and that economic benefit can be measured reliably.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the Group which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Other income

Other income includes bank interest and sale of carbon credits. Interest income is recognised in the period in which it becomes receivable. The sale of carbon credits continues to contribute to the ongoing costs of the carbon projects. If excess funds are available, they are reinvested into the projects and general funds of the charity.

f) Fund accounting

United Purpose maintains various types of funds as follows:

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or funds which have been raised by the charity for particular purposes. Such purposes are within the overall aims of the organisation.

Unrestricted Funds represent amounts which are expendable at the discretion of the trustees in furtherance of the overall objectives of the Group The trustees have established policy whereby unrestricted funds not committed nor invested in tangible fixed assets ('the free reserves') should be kept to a minimum for operational purposes, so that excess funds can be made available to fund the wider work of the Gorta Group t/a Self Help Africa.

g) Expenditure

Resources expended are analysed between costs of charitable activities and costs of raising funds. The costs of each activity are separately accumulated, disclosed and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefit is required in settlement, and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Grants to partner organisations are included in the Statement of Financial Activities based on the expenditure incurred by partners during the year.

37

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES (continued)

g) Expenditure (continued)

Charitable activities

Expenditure on charitable activities includes the cost of livelihoods, health & wellbeing, exploitation and conflict and environmental work undertaken to further the purposes of the Group and their associated support costs. All costs of charitable activities are recognised on an accruals basis.

Raising funds

Costs of raising funds comprise of fundraising costs that include the costs of advertising, producing publications, printing and mailing fundraising material and staff costs. All costs of raising funds are recognised on an accruals basis.

Other

Other expenditure includes all expenditure that is neither related to raising funds nor part of expenditure on charitable activities. The transfer of the net assets is comprised of the value of the net assets of the subsidiary and branches transferred to Self Help Africa, at the date of their transfer.

Support and governance costs

Governance costs are the costs associated with the governance arrangements of the Group. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

Support costs comprise of costs incurred to support the Group’s activities which cannot be attributed directly to one activity.

Support and governance costs are re-allocated to each of the activities on the following basis, which is an estimate, based on staff time, of the amount attributable to each activity.

h) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

i) Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Assets which cost less than £2,000 are not capitalised. Items procured under project funding are expensed in the statement of financial activities in the year of purchase.

38

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES (continued)

i) Tangible fixed assets (continued)

Depreciation is calculated to write off the original cost of the tangible fixed assets, less estimated residual value, over their expected useful lives, on a straight line basis at the following annual rates:

United Purpose

CUMO

Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Cash at bank and in hand

Cash at bank in hand is comprised of cash on deposit at banks requiring less than 3 months' notice of withdrawal.

l) Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

39

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

UNITED PURPOSE

1. ACCOUNTING POLICIES (continued)

m) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

n) Pensions

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. The pension cost charge represents contributions payable under the scheme by the charity to the fund. The charity has no liability under the scheme other than for the payment of those contributions.

o) Transactions in foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the statement of financial activities.

p) Taxation

The charity is granted exemption from corporation tax as all its income arises from or is applied for charitable purposes. Its subsidiary CUMO is a controlled foreign company, however trading profits of CUMO arise from and are applied to the charitable purpose of providing microfinance loans to clients in rural areas within Malawi living in extreme poverty, to enable them to improve their livelihoods.

q) Contingent assets

Carbon units, known as Verified Emission Reduction Units (VERs), represent an asset of value to United Purpose and are tradeable. The value of these units is subject to market volatility which is outside of the organisation’s control. United Purpose recognises the value of verified but unsold carbon units as a contingent asset.

Sale of VERs which are contracted are recorded as assets directly in the balance sheet. Income received from the sale of carbon units is used to contribute to the charity’s work.

40

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

2. INCOME FROM DONATIONS AND LEGACIES

Regular Giving
Total		 2024
Restricted
£
2024
Unrestricted
£
Total
2024
£
2023
Restricted
£
2023
Unrestricted
£
Total
2023
£
-
130,014
130,014
-
152,284
152,284
-
130,014
130,014
-
152,284
152,284

3. INCOME FROM CHARITABLE ACTIVITIES

Global Affairs Canada
Embassy of Sweden
European Commission
UNDP
Coca Cola
UNCDF
IOM
Irish Aid
Indirect cost recovery
IUCN
Waitrose Foundation
The One Foundation
GIZ
Penny Appeal
UNICEF
Other
Subtotal
CUMO
Total		 2024
Restricted
£
2024
Unrestricted
£
Total
2024
£
2023
Restricted
£
2023
Unrestricted
£
Total
2023
£
512,964
-
512,964
531,867
-
531,867
505,390
-
505,390
-
-
-

499,127
-
499,127
2,320,804
-
2,320,804
280,668
-
280,668
572,948
-
572,948
269,188
-
269,188
266,122
-
266,122
220,556
-
220,556
261,521
-
261,521
216,465
-
216,465
139,635
-
139,635
194,312
-
194,312
323,928
-
323,928

-
194,443
194,443
-
628,577
628,577
156,716
-
156,716
159,088
-
159,088
147,642
-
147,642
138,762
-
138,762
-
-
-
1,054,965
-
1,054,965
-
-
-
906,377
-
906,377
-
-
-
696,232
-
696,232
-
-
-
495,469
-
495,469
49,959
133,765
183,724
1,676,757
8,275
1,685,032
3,052,987
328,208
3,381,195
9,544,475
636,852
10,181,327
-
1,352,919
1,352,919
-
1,927,402
1,927,402
3,052,987
1,681,127
4,734,114
9,544,475
2,564,254
12,108,729

41

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

4. OTHER INCOME

Carbon credits
Others
Total		 2024
Restricted
£
2024
Unrestricted
£
Total
2024
£
2023
Restricted
£
2023
Unrestricted
£
Total
2023
£
10,702
-
10,702
427,196
37,180
464,376
-
9,620
9,620
-
-
-
10,702
9,620
20,322
427,196
37,180
464,376

5. EXPENDITURE

5(a). TOTAL RESOURCES EXPENDED

CHARITABLE ACTIVITIES CHARITABLE ACTIVITIES CHARITABLE ACTIVITIES
Livelihoods Health and
Wellbeing		 Exploitation
and Conflict		 Environment Support Governance Total
Charitable
Activities		 Total Costs of Raising Funds Total
2024

Total
2023
£ £ £ £ £ £ £ £ £
£
Staff costs (Note 8) 775,291 322,410 98,048 234,427 468,395 21,734 1,920,305 11,991 1,932,296 3,297,329
Office costs 262,229 109,049 33,163 79,291 155,935 166 639,833 3,456 643,289 3,943,763
Transport 93,873 39,038 11,872 28,385 - - 173,168 - 173,168 191,525
Equipment (not capitalised) - - - - - - - - - 3,832
Grants payable to partners
(Note 5b) 178,741 229,970 - - - - 408,711 - 408,711 1,592,940
Other project activities 1,762,827 577,444 245,542 587,079 - - 3,172,892 - 3,172,892 5,419,109
Total resources expended 3,072,961 1,277,911 388,625 929,182 624,330 21,900 6,314,909 15,447 6,330,356 14,448,498
Support costs 338,446 140,745 42,802 102,337 (624,330) - - - - -
Governance costs 11,872 4,937 1,501 3,590 - (21,900) - - - -
Total 2024 3,423,279 1,423,593 432,928 1,035,109 - - 6,314,909 15,447 6,330,356
Total 2023 9,445,504 3,346,372 864,499 756,953 - - 14,413,327 35,171 14,448,498

42

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

5(b). GRANTS PAYABLE TO PARTNERS

Bangladesh
Gambia
Total 2024
Total 2023		 Livelihoods
£
Health and
Wellbeing
£
Exploitation
and Conflict
£
Environment
£
Total 2024
£
Total 2023
£
65,788
229,970
-
-
295,758
1,115,139
112,953
-
-
-
112,953
477,801
178,741
229,970
-
-
408,711
553,423
979,797
-
59,720
1,592,940

5(c). ANALYSIS OF GRANTS PAID IN EXCESS OF £50,000

ANALYSIS OF GRANTS PAID IN EXCESS OF £50,000
GAIN - Bangladesh
Green Hill - Bangladesh
IDF – Bangladesh
Humane Society International- Bangladesh
WACOMP - Gambia
Waitrose Foundation - Gambia
ICCR - Climate Adaptation - Gambia
IUCN Livelihoods & Mangroves Eco-systems - Gambia
Grants under £50,000
Total		 2024
£
-
-
-
162,442
-
-
-
-
246,269		 2023
£
59,833
57,771
101,294
784,403
145,226
91,824
59,832
144,008
148,749
1,592,940
408,711

43

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

6. OTHER – TRANSFER OF NET ASSETS

Malawi
Nigeria
CUMO
Total		 2024
Restricted
£
2024
Unrestricted
£
Total
2024
£
635,743
(143,719)
492,024
155,759
(215,105)
(59,346)
-
1,663,802
1,663,802
791,502
1,304,978
2,096,480

On 1 January 2024, UP Nigeria and UP Malawi ceased to exist and the net assets of the two entities were transferred to Self Help Africa Ireland. There was no consideration exchanged between the Charity and Self Help Africa Ireland for the value of these net assets.

On the 31 October 2024, CUMO's transferred to Self Help Africa Ireland. CUMO's income and expenditure for 10 months are recognised in the financial statements of the Charity. On 1 November 2024, CUMO's net assets as at 1 January 2024, along with the surplus generated for the 10 months, were transferred to Self Help Africa Ireland. No consideration was exchanged between the Charity and Self Help Africa Ireland for the transfer of these net assets.

7. NET OUTGOING RESOURCES FOR THE YEAR

This is stated after charging:
Depreciation
Trustees’ indemnity insurance
Trustees’ expenses
Loss on disposal
Auditors’ remuneration:
•
UK group accounts audit fee
Operating lease rentals:
•
Property		 2024
£
81,688
6,586
-
374
41,343
183,193		 2023
£
136,519
12,534
128
20,497
42,000
246,815

44

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

8. STAFF COSTS

STAFF COSTS
Salaries and wages
Social security costs
Pension contributions
Total 2024
Total 2023		 UK and
International
£
Overseas
£
2024
£
2023
£
465,532
1,430,176
1,895,708
3,195,350
23,564
-
23,564
74,986
13,024
-
13,024
26,993
502,120
1,430,176
1,932,296
653,583
2,643,746
3,297,329

No employees received emoluments, as defined for taxation purposes greater than £60,000 in the current or prior year.

United Purpose is managed by the same senior management team as Gorta t/a Self Help Africa. The total remuneration for key management personnel has been borne by the Group.

During the financial year, no trustees received any remuneration or benefit in kind (2023: £Nil). During the financial year, no trustees were reimbursed for travel expenses during the period (2023: £128).

9. STAFF NUMBERS

STAFF NUMBERS
Charity
Operations
Subsidiary (CUMO)
Operations
Total Group Employees		 UK and
International
No.
Overseas
No.
2024
No.
2023
No.
4
91
95
209
-
215
215
192
4
306
310
401

10. TAXATION

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

45

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

11. TANGIBLE FIXED ASSETS

GROUP:
COST
At 1 January 2024
Additions in year
Disposals in year
FX on consolidation
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for the year
Elimination on disposal
FX on consolidation
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023		 Land &
Buildings
£
Drilling Rig
£
Office
furniture &
equipment
£
Vehicles
£
Total
£

218,094
34,767
358,402
806,792
1,418,055
-
-
3,255
119,929
123,184
-
-
(1,123)
(502)
(1,625)
(91,568)
(34,767)
(122,331)
(519,723)
(768,389)
126,526
-
238,203
406,496
771,225
98,043
32,476
295,399
615,609
1,041,527
5,791
-
22,992
52,905
81,688
-
-
(1,251)
-
(1,251)
(4,689)
(32,476)
(105,210)
(281,597)
(423,972)
99,145
-
211,930
386,917
697,992
27,381
-
26,273
19,579
73,233
120,051
2,291
63,003
191,183
376,528

46

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

11. TANGIBLE FIXED ASSETS (continued)

CHARITY:
COST
At 1 January 2024
Additions in year
Disposals in year
FX on consolidation
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for the year
Elimination on disposal
FX on consolidation
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023		 Land &
Buildings
£
Drilling Rig
£
Office
furniture &
equipment
£
Vehicles
£
Total
£
126,526
35,225
267,169
551,931
980,851
-
-
-
-
-
-
(1,123)
-
(1,123)
-
(35,225)
(27,843)
(145,433)
(208,501)
126,526
-
238,203
406,498
771,227
94,733
32,476
248,410
513,708
889,327
4,412
-
8,090
8,053
20,555
-
-
(799)
-
(799)
-
(32,476)
(43,771)
(134,844)
(211,091)
99,145
-
211,930
386,917
697,992
27,381
-
26,273
19,581
73,235
31,793
2,749
18,759
38,223
91,524

All tangible fixed assets are used for direct charitable purposes.

47

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

12. DEBTORS & PREPAYMENTS

Trade debtors
CUMO outstanding client loans
Amounts due from donors
Prepayments
Other debtors
Total		 Group
Charity
2024
£
2023
£
2024
£
2023
£
3,895
581,359
3,415
579,446
-
1,922,612
-
-
75,099
941,186
75,099
941,186
9,845
23,932
9,845
23,932
40,997
155,706
40,995
30,012
129,836
3,624,795
129,354
1,574,576

13. CASH AT BANK AND IN HAND

General accounts in the UK
Countries of operation
Total		 Group
Charity
2024
£
2023
£
2024
£
2023
£
147,798
723,829
55,107
723,829
814,712
2,255,559
814,712
1,801,552
962,510
2,979,388
869,819
2,525,381

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Taxation and social security costs
Trade creditors
Accruals
CUMO loan collateral fund
Amounts due to Self Help Africa
Sundry creditors
Total		 Group
Charity
2024
£
2023
£
2024
£
2023
£
-
1,640
-
1,640
160,513
824,085
160,513
775,189
97,367
195,399
97,367
147,285
-
232,293
-
-
2,268,225
2,396,703
2,269,673
2,396,703
128,890
362,746
46,223
194,905
2,654,995
4,012,866
2,573,776
3,515,722

Accruals include insurance premiums that were previously included in the creditors as a single line item. Amounts due to Self Help Africa will be written off over a period of 6 years.

48

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

15. CREDITORS: AMOUNTS FALLING DUE GREATER THAN ONE YEAR

Amounts payable in 1-2 years
CUMO - amounts due to funders
Total		 Group
Charity
2024
£
2023
£
2024
£
2023
£
-
26,420
-
26,420
-
888,455
-
-
-
914,875
-
26,420

16. OPERATING LEASE COMMITMENTS

The charitable company had total commitments under operating leases expiring as follows:

Property:

Property:
0 - 1 year
1 - 2 years
2 - 5 years
Total		 Group
Charity
2024
£
2023
£
2024
£
2023
£
69,641
140,649
64,789
134,477
16,024
29,539
16,024
26,453
-
-
-
3,896
85,665
170,188
80,813
164,826

49

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

17. MOVEMENTS IN FUNDS

Group and charity

Group and charity
Restricted funds:
Total restricted funds
Unrestricted funds:
General funds:
Charity
Village Aid
Gifts in kind
Transfer between funds
Subtotal
Designated funds:
General Funds held by CUMO
Total unrestricted funds
Total funds		 At 1 January
2024
£
Income and
gains
£
Expenditure
and losses
£
Transfers
£
At 31
December
2024
£
At 31
December
2023
£
519,980
3,063,689
(4,885,470)
1,889,641
587,840
519,980
129,360
418,765
(1,106,518)
-
(558,393)
129,360
45,568
49,077
(82,691)
-
11,954
45,568
-
-
358,824
-
358,824
-
-
-
- (1,889,641) (1,889,641)
-
174,928
467,842
(830,385) (1,889,641) (2,077,257)
174,928
1,358,062
1,352,919
(2,710,981)
-
-
1,358,062
1,532,990
1,820,761
(3,541,366) (1,889,641) (2,077,256)
1,532,990
2,052,970
4,884,450
(8,426,836)
- (1,489,416)
2,052,970

The funds carried forward at 31[st] of December are:

a. Restricted funds

These are funds which are to be used in accordance with specific restrictions imposed by donors or funds which have been raised by the charity for particular purposes. Such purposes are within the overall aims of the organisation.

b. Unrestricted Funds

50

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

17. MOVEMENTS IN FUNDS (continued)

In 2024, a transfer of funds of £1.9m from unrestricted to restricted took place during 2024 to align restricted funds to the amounts due to donors

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

GROUP:
Tangible fixed assets
Current assets
Current liabilities
Long term liabilities
Net assets at 31 December 2024
Net assets at 31 December 2023		 Restricted
funds
£
CUMO
£
General funds
£
2024 Total
Funds
£
2023 Total
Funds
£
-
-
73,233
73,233
376,529
587,843
-
504,503
1,092,346
6,602,965
-
-
(2,654,995)
(2,654,995)
(4,900,084)
-
-
-
-
(26,440)
587,843
-
(2,077,259)
(1,489,416)
519,980
1,309,190
223,800
2,052,970

19. SUBSIDIARY UNDERTAKINGS

Village Aid

The charity is the controlling member of Village Aid, a UK charitable company limited by guarantee (company no. 03446625, charity no. 1067322). The summarised statement of financial activities for the period ended 31 December 2024 and assets and liabilities as at 31 December 2024 are shown in the next table. Full accounts are filed with the Companies House.

CUMO

Up until the 31[st] of October 2024, the charity controlled CUMO Microfinance Ltd, a company limited by guarantee and incorporated in Malawi.

51

UNITED PURPOSE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

19. SUBSIDIARY UNDERTAKINGS (continued)

Village Aid income and expenditure summary

Income
Expenditure
Net incoming/(outgoing) resources for
the year
Funds at the start of the year
Subtotal
Transfers between funds
Funds at the end of the period/year		 2024
2023
Restricted
£
Unrestricted
£
Total
£
Restricted
£
Unrestricted
£
Total
£
-
49,077
49,077
-
56,875
56,875
(82,691)
-
(82,691)
(48,894)
(11,307)
(60,201)
(82,691)
49,077
(33,614)
(48,894)
45,568
(3,326)
-
45,568
45,568
-
48,894
48,894
(82,691)
94,645
11,954
(48,894)
94,462
45,568
82,691
(82,691)
-
48,894
(48,894)
-
-
11,954
11,954
-
45,568
45,568

Village Aid balance sheet

Assets
Liabilities
Net Assets
Restricted funds
Unrestricted funds
Total Funds		 2024
£
94,620
(82,666)
11,954
-
11,954
11,954		 2023
£

95,679

(50,111)

45,568

-

45,568

45,568

20. CAPITAL COMMITMENTS

At 31 December 2024, there were no capital commitments (31 December 2023: Nil).

21. RELATED PARTY TRANSACTIONS

In order to achieve its mission, United Purpose supports the international programmes of the Gorta Group (t/a Self Help Africa). Self Help Africa is a charitable company registered in the Republic of Ireland and the results of United Purpose are consolidated into the financial statements of Self Help Africa. Copies of the group financial statements may be obtained from the charity's website www.selfhelpafrica.org

At the end of 2024, the intercompany balance between United Purpose and Self Help Africa was £2,268,225 (2023: £2,396,703), see Note 14.

52

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

UNITED PURPOSE

22. CONTINGENT ASSETS

The unsold carbon credit units held at 31 December 2024 are 30,038 related to UP Gambia. Units sold after December 2024 are 2,108 with a price range per unit of €9. The sale of carbon credits continues to contribute to the ongoing costs of the carbon projects and to the general funds of the charity where there are excess funds available.

23. LEGAL STATUS OF THE CHARITY

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

24. POST BALANCE SHEET EVENTS

United Purpose Senegal, the Gambia and Mozambique will cease at the end of 2025, with United Purpose Mozambique moving to Self Help Africa.

25. APPROVAL OF THE ACCOUNTS

The financial statements were approved by the board on the 18 September 2025

53