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2023-08-31-accounts

2022-23 ANNUAL REPORT

Victor Mughogho, Eagles director / All We Can / Tom Price 2022

Trustees’ Report and Financial Statements Year Ended 31 August 2023

All We Can is the operating name of The Methodist Relief and Development Fund, a charity registered in England and Wales, number 291691.

Vision and Values

Vision

Every person’s potential fulfilled.

Mission

All We Can works through partnership alongside our global neighbours most impacted by disasters, poverty and injustice to enable flourishing and resilient communities.

Who we are

All We Can has served the most marginalised on earth for the last eight decades – since a group of Methodists answered the call of refugees in Europe, in the 1930s. Our story is about the inherent value and potential in all people. Whether children fleeing tyranny, communities facing extreme poverty, or families hit by disaster, we answer through partnering with local innovators, projects and churches to unleash inherent potential.

What we do

We work with the very poorest communities, and have developed a reputation for doing development differently: pioneering sustainable, locally owned solutions in response to John Wesley’s call to ‘Do all the good you can, by all the means you can, in all the ways you can, in all the places you can, at all the times you can, to all the people you can, as long as ever you can’.

Our values

All We Can is motivated by Christian principles and is an integral part of the Methodist family. We work with people of all faiths and none.

In summary, our guiding values are:

Love

the oxygen of our movement, which enables meaningful relationships and actions.

Collaboration

working together in solidarity and partnership, not control.

Integrity

personifying honesty, transparency and accountability.

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Members of the Madalitso choir (meaning blessings), in William village / All We Can / Tom Price 2022

Contents

Message from the Chair of Trustees .................................................................................... 4 Report of the Trustees for the year ended 31 August 2023 ......................................... 5 Independent Auditor’s Report to the Trustees of All We Can ................................... 40 Statement of Financial Activities for the year ended 31 August 2023 ................... 42 Balance Sheet as at 31 August 2023 ................................................................................. 43 Cash Flow Statement for the year ended 31 August 2023 ........................................ 44 Notes to the accounts for the year ended 31 August 2023........................................ 45

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Message from the Chair of Trustees

I was delighted to step up into the role of Chair of the Board of Trustees in September 2023, having been a trustee since 2019.

The highlight of our year was our partner conference ‘Walking Together in Partnership’ which took place in Malawi from 16-20 October 2022. It was attended by 101 participants from 35 partner NGOs and churches, together with representatives of the Malawian government. I joined some of the sessions by Zoom from London, and was really pleased at the quality of the discussions and the knowledge sharing. This was not All We Can telling its partners in Sub Sahara Africa what to do, this was a conference where our partners in Africa were sharing ideas and information with each other about what works in their local contexts.

Over a year later, in November 2023, I visited our new partners in Liberia and Sierra Leone, sharing ideas with each other on how to scale up their activities and build local financial sustainability. Each one of them brought up last year’s partner conference in conversation, and said how much they valued the sharing of ideas and networking with their peer group across the six countries in Sub Saharan Africa where our partners are based.

In the United Kingdom we have emerged from the pandemic into some major cost-of-living challenges, with record levels of inflation for recent times, and we are very aware that this has hit the pockets of our donors. Generally speaking, the inflation rates experienced in the countries where our partners are based has been more than 10 times higher than in the UK, meaning that our partners have had less resources with which to do their work. Their passion to make an impact is undimmed, and I came across more than one instance in Liberia and Sierra Leone, where staff salaries had stopped but the staff chose to volunteer their time so as to continue to support their communities.

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Chris Sutton / Mamie Foundation / Sierra Leone
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In the face of formidable challenges, our dedicated partners at All We Can have shown unwavering commitment and resilience throughout the past year. Despite the numerous hurdles encountered, they have continued to work tirelessly to advance our shared mission. As we reflect on the difficulties faced, we remain optimistic that the coming year holds the promise of positive change. Together, we look forward to overcoming obstacles, fostering sustainable development, and making a lasting impact on the lives of those we serve.

On behalf of the Board, our partners and our staff, a very big thank you for your loyal support.

Chris Sutton Chair of the All We Can Board of Trustees

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Report of the Trustees

Legal Statement

We present the annual report and financial statements of the charity for the year ended 31 August 2023. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements, and comply with the charity’s governing document, the Charities Act 2011 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘Public Benefit: Running a Charity (PB2)’.

Our approach, strategy and objectives

All We Can works through partnership alongside our global neighbours most impacted by disasters, poverty and injustice to enable flourishing and resilient communities.

Our organisation goals are:

  1. To create a legacy of resilient, thriving and impactful local partners.

  2. To inspire and invest in a wealth of diverse supporter relationships that resource and grow the All We Can movement.

  3. To leverage greater impact in the wider world through collaboration and influence.

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Achievements and performance

The number of people reached indirectly through partners long-term develop programmes: 515,642

84,171 people directly benefited from programmes and humanitarian aid support provided

Between 1 September 2022 and 31 August 2023, over half a million lives were impacted through the work of All We Can and its local partners around the world.

Seven years after All We Can brought partners together in Ethiopia to celebrate our new partnership approach, All We Can held our second partner conference this year: ‘Walking Together in Partnership’. Attended by 101 participants from 35 partner NGOs and churches from 13 countries the Conference, which took place from 16-20 October 2022, was the highlight of our year walking alongside our partners.

The Conference provided a platform for partners to showcase their expertise, share, learn, network and explore critical topics like what makes organisations resilient, financial sustainability and decolonising aid. Notably this was an opportunity to share experiences of learning and un-learning how to do development differently and 43% of participants committed to embedding a community-led approach into their own programmes as one of the key actions they took away from the Conference.

‘[Partner Conference] ...tackled themes and issues that are not being addressed in the general discourse of NGOs. It has clearly pointed the future of NGO work and how to differentiate the future from the present’

We continued supporting a total of 28 partners in 9 countries, as well as 4 church partners across 4 geographical areas through the ChurchCAN programme. This includes 8 newly established partnerships with local NGOs in Sierra Leone and Liberia who have been supported to develop Strategic Plans, monitoring, evaluation and learning frameworks to support their efforts to evidence and learn from their work over the coming years; as well as seed grants. We celebrated the graduation of READ, a longtime partner of

– anonymous event feedback survey

All We Can based in India. Recognising the protracted nature of the Syrian and Rohingya refugee crises, our support for partners working in Jordan and Bangladesh respectively has continued, shifting from immediate humanitarian aid support to longer term development support.

All We Can also spent the first half of 2023 carrying out a midterm review.

Over the following pages, you will discover how All We Can has embodied its partnership approach in all aspects of its work during the past year and how we are building on the lessons learnt this year.

1 cumulative total, based on results from partners most recently completed financial year

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Target Groups

Partner thematic focus areas

‘I would say it’s one of the best partnerships that I’ve experienced in the development sector. I’m being honest with you, because elsewhere, definitely, it’s a different story.’ – Elliot, Executive Director, CGCDZ (Zimbabwe)

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Working relationally with partners

All We Can Priority Countries and Development Partners 2022–23 All We Can Priority Countries and Development Partners 2022–23
Country Partner Organisaton
Bangladesh DanChurchAid (DCA)
Ethiopia Addis Hiwot Rehabilitaton and Reintegraton Associaton (AHRRA)
ADHENO Integrated Rural Development Associaton
Alem Birhan Self Help Community Based Development Associaton
Help for Persons with Disabilites Organizaton
India Rural Educatonal Actvites for Development (READ)
Jordan Lutheran World Federaton (LWF)
Liberia Camp for Peace Liberia (CPL)
Self-Help Initatve for Sustainable Development (SHIFSD)
Rural Human Rights Actvists Programme (RHRAP)
Efcient Research and Development Insttute (ERDI)
Malawi Eagles Relief and Development Programme Internatonal
Churches Acton in Relief and Development
Adolescent Girls Literacy +
Foundaton for Actve Civic Educaton
Sierra Leone Methodist Church Sierra Leone (MCSL)
Pikin-to-Pikin Movement (P2P)
Advocacy Movement Network (AMNet)
Mamie Foundaton
Uganda Sustainable Mult-sectoral Actons for Development (SMAD)
First African Bicycle Informaton Organisaton (FABIO)
Bukedi Beekeepers Associaton (BuBA)
Concern for Children and Women Empowerment (COFCAWE)
Zimbabwe Centre for Gender and Community Development Zimbabwe (CGCDZ)
Health Educaton Food Security Organisaton (HEFO)
Local Initatves and Development Agency (LID Agency)
Zubo Trust
Methodist Development and Relief Agency (MeDRA)

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What words would you use to describe All We Can’s partnership approach? - word cloud of responses from partners in Zimbabwe (MTR focus group discussion, May 2023)

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Steveria Genti and Genti Thomas / Chikwawa District, Malawi / All We Can / Tom Price 2022
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Agile, efficient and relational funding and grant making

All We Can continued to provide flexible and unrestricted funding to partners, recognising that this is a key enabler to empowering local NGOs and their communities. Partners develop 5-year Strategic Plans, subsequently developing annual operational plans based on these Strategies. Partners are in the driver’s seat as they prioritise and decide what to spend grants on in their Strategies and then report to All We Can based on these plans. Just under 96% of partners rated the level of flexibility they experienced in deciding how to spend funding from All We Can as ‘very flexible’ (MTR survey, 2023). Our midterm review this year has also offered us the opportunity to learn where we can improve, and in 2024, partner representatives from each country and All We Can staff will form a Working Group to refine the current annual operations and reporting processes based on the feedback we have received, as well as the information needs of both partners and All We Can – fostering greater ownership and equity in our partnerships.

While All We Can’s grants are small compared to many other donors, the unrestricted nature of the funding, combined with capacity development support for partners’ organisational development, makes for a unique combination as evidenced through partners reporting that improving their organisational capacities has helped them unlock partnerships with other donors, and access funding that they might not have had access to before.

‘The partnership with All We Can facilitated better engagement with diverse communities... and through improved governance, systems and processes (as a result of All We Can capacity development support) we have qualified for funding opportunities and gained recognition as reputable organization....we have a strategic plan in place now and any new donors are fitting into the journey we’ve charted for ourselves rather than the other way around. We’ve attracted funding from the EU and US Embassy; also Vibrant Village Foundation with unrestricted funding. We have enabled donors to knock on our doors to say, we would like to start doing business with you’

– midterm review focus group discussion, June 2023

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Supporting our partners’ capacity development

Capacity support for partners focused on two main areas this past year: strategic planning and leadership training. A number of partners developed new 5-year Strategic Plans. We took the opportunity to make significant changes, to move from what were largely external, expert methodologies to an approach where partners participated in the design, implementation and write-up, ably facilitated by our Country Representatives who used their deeper knowledge of partners to accommodate the process to individual styles and capacities. The result was much more meaningful outcomes, generated by greater ownership and understanding of the process.

Meanwhile, All We Can is engaging all partners in developing a Financial Sustainability Strategy and Plans to guide fundraising efforts and inform capacity needs to support their long-term organisational sustainability, even after our partnership ends.

In terms of Leadership, All We Can has supported the 22 members of senior management of all partners in Uganda, Malawi and Zimbabwe to undertake ‘FOLD’ training, an intensive and well-respected professional leadership course, facilitated by EASUN based in Tanzania; from which partner leaders reported deriving huge benefit.

All We Can also supported our Ugandan partner COFCAWE to pilot a community-led safeguarding model that empowers communities to cultivate a culture of safety, and support survivors of gender based and sexual violence. During the six-month pilot, Community Safeguarding Committees have been introduced and trained. The committees have seen an increase of 79 cases being reported to authorities; have provided support to 79 survivors, ensured 15 cases progressed to local police and 4 cases proceed to a court of law. The model has proven to be sustainable by developing the capacity of communities’ structures and byelaws to support victims and ensure power holders provide access to support services and justice – rather than the local NGO doing this themselves.

‘If someone asked you ‘what are you learning?’, you will not have results. (The) FOLD course helped us as an organization to realize that actually learning is reflecting everyday; looking back at what you are doing, what you’re about to do - it is not a one off, but is a daily routine. You do not wait for a tragedy to occur, and only then start thinking through things. It requires reflecting daily, at a personal level and at the organizational level. So for us as an organization we (introduced) Friday reflections - this is now our learning culture’

– Joy, Programme Manager at FABIO (Uganda)

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Case Study COFCAWE safeguarding pilot

All We Can works to support all partners to develop and cultivate a culture of safety within their own organisations, tailored to fit the specific needs and contexts in which they work. As part of this, in 2023, All We Can’s tailored safeguarding support to partners focused on enhancing safeguarding standards and practices at community level, so that communities themselves can begin to develop a culture of safety.

‘‘We are pioneering a safeguarding model that puts communities at the centre of their safeguarding and protection of children and vulnerable people. COFCAWE can move away from a village and these committees will persist in protecting communities.’’

– SARAH NAMUGOLO, COFCAWE, 2023

All We Can selected COFCAWE to be the first partner to pilot a community-level safeguarding project because in 2021, COFCAWE recognised a critical need to address child abuse cases that were going unreported in communities due to various barriers such as resource constraints, lack of community knowledge and survivors not feeling safe enough to report. To combat this issue, COFCAWE initiated a strategy to establish community safeguarding committees (SGCs). These committees, comprising influential community members, local leaders, parents, teachers, religious leaders, and government representatives, began to play a pivotal role in promoting child protection, identifying abuse cases, reporting incidents, and providing support to survivors within their respective communities.

The establishment of these 3 SGCs enabled communities to develop 4 byelaws to strengthen community level child protection, which were forwarded to the district authorities for endorsement. In 2022, All We Can supported COFCAWE to build upon this work through training of the then 30 SGC members on child related laws and proving them with equipment and resources to better perform in their roles, as well as continuation of developing and implementing community byelaws.

In 2023, All We Can has been supporting COFCAWE to implement a 6-month pilot project to address many of the lessons learnt by COFCAWE from previous years and to bridge the gap between the activities within their annual operations plan and the challenges faced which need more skill and resource to overcome. The pilot achieved long-term objectives in the way of child protection trainings, media awareness campaigns, SGC learning sessions, psychosocial support to survivors and better equipped communities with knowledge on the child protection laws and abuse case reporting processes, as well as increasing the number of SGCs from 5 to 11, located in 35 different villages. According to Sarah Namugolo, executive director: ‘The pilot has improved our presence within the communities. It is making our work that we have been doing for years more visible. Before the pilot, we were doing safeguarding work but not as high impact because of the lack of resources. The pilot is taking us far and we really appreciate All We Can for choosing us as it has really added onto our abilities and capacity to manage our intervention in this area.’

COFCAWE’s strategy of establishing SGCs has demonstrated the potential for grassroots community involvement in child protection. Through comprehensive training, ongoing support, and the diligent work of safeguarding committees, COFCAWE has made significant strides in addressing child abuse within communities. COFCAWE’s collaborative efforts with All We Can has equipped 50,000 parents and 100,000 children with knowledge on child protection and reporting processes. As a result, 79 abuse cases have been reported to the SGCs, with 15 cases reaching the police, and 4 currently at court level. All survivors have received essential social and medical support through the pilot project. This approach has opened doors for other organisations to replicate this model, ultimately enhancing child protection efforts at community level and on a broader scale.

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As part of the capacity development support provided to new partners in Sierra Leone and Liberia, these organisations were supported to develop monitoring, evaluation and learning (MEL) frameworks that will guide data collection and help the organisation evidence and learn from the impact they are having at community level. All We Can also continues to support partners to digitise their data collection, through training on KoboCollect, and additional funding to purchase tablet devices that can be used in monitoring activities. Digitising data collection has already saved partner MEL staff an average of 15 hours per month by automating data entry and freeing resources to engage in more learning.

Chrissy Khana / Chikwawa District, Malawi / All We Can / Tom Price 2022

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ChurchCAN

ChurchCAN is a process-based programme developed by All We Can that aims to empower partner churches to ‘fulfil their mission to sustainably grow their Church’. Since 2017, the Methodist Church of Britain’s Global Relationships (GR) Office provides the funding and has collaborated with All We Can to deliver ChurchCAN through the Memorandum of Understanding that is in place.

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Country Partner Church
Caribbean and Americas Methodist Church in the Caribbean and Americas (MCCA)
India Church of North India (CNI)
Sierra Leone Methodist Church in Sierra Leone (MCSL)
Southern Africa Southern Africa Methodist Church of Southern Africa (MCSA)
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Methodist Church of Southern Africa (MCSA)

This year MCSA’s Lesotho Church was supported to undertake an internally facilitated organisation assessment to identify what it would take for the church to become a selfsustaining district and in future to become its own conference. The findings from this process will feed into a widely owned Strategic Plan which will have a mix of church mission, organisation development and social action objectives. This Strategy will inform the development of annual operations plans which All We Can will fund as part of the Church CAN programme. MCSA has also created an internal staff role dedicated to support church ministry and leadership to continue its organisational development journey.

Church of North India (CNI)

Since 2019, All We Can has been in partnership with CNI working in 16 Districts, reaching around 2,350 community members per year. In 2022, All We Can facilitated a mid-term review of the CNI strategy. CNI worked to address some of the lessons that they had identified in the first half of the strategy and particularly the impacts that the pandemic had on young people who are the future of the church. They worked on combating mental health issues through implementation of a health camp to provide counselling, particularly for young people, equipping youth for employment through coaching and trainings and developing the leadership within the Church.

In August 2022, All We Can’s support to CNI was paused due to a leadership crisis which eventually led to the Bishop ceasing his responsibility as both Moderator of CNI and Bishop of the Diocese Jabalpur. Jabalpur Diocese bank accounts were frozen as a result and All We Can ceased all programmatic activities. All We Can has since been providing moral and prayer support for CNI’s Strategic Plan coordinator and continue to monitor the situation in hope that the legal case will resolve in the near future, to allow strategy implementation to continue.

Methodist Church in Sierra Leone (MCSL)

As MCSL reached the end of their 2018-2023 Strategic Plan, All We Can supported the facilitation of a final evaluation to assess the progress made and the impact achieved and draw lessons. 150 stakeholders – MCSL staff members, church members and community members, local authority representatives, etc. – in three Synod districts, took part in Focus Groups Discussions, individual interviews and surveys to share their views on the work accomplished, the needs of their communities and potential solutions to address them, which then inform the development of a new 5-year Strategic Plan for MCSL.

MCSL also received its last grant under the ChurchCAN Programme. The focus was therefore on strengthening the organisation’s financial sustainability through the procurement of equipment (solar-powered system, IT equipment, internet upgrade) and the development of its staff and church members’ capacity on various topics (i.e., financial accountability, youth leadership, resource mobilisation).

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The Methodist Church in the Caribbean and Americas (MCCA)

All We Can are supporting the MCCA with the implementation of their ‘Unified Strategic Direction’ (USD) Strategy. This year marked the second year of the USD’s implementation. MCCA have undertaken activities including starting to restore the Gilbert Centre (with the goal of using the Centre for Income Generation); providing access to information for theological training for Clergy and Lay People; Producing a Brochure of the Important key sections of the Constitution and Discipline; and strengthening the Disaster Response Fund, including Disaster Response Fund Guidelines. The second year of implementation also included the introduction of a new Team Leader: a paid position to support the MCCA Steering Committee and Bishops with the implementation of the USD.

In April, All We Can facilitated an Annual Reflection and Planning Workshop with the MCCA Steering Committee and the presiding Bishops from the eight MCCA districts in Panama City, Panama. In this workshop MCCA reflected on the second year of implementation, including identifying successes and challenges, coupled with prioritising and planning for the third year of implementation.

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Walking alongside our partners during protracted crises

Last year, All We Can renewed its support to the Lutheran World Federation (LWF) in Jordan and DanChurchAid (DCA) in Bangladesh as part of our commitment to supporting Syrian and Rohingya refugees.

In Bangladesh, DCA pursued the development of its Self-Learning Kits, delivering literacy, numeracy, and psychosocial support activities in English and Burmese, as well as its Teacher Professional Development curriculum to address two major barriers to female education in the camp: lack of qualified female Rohingya teachers and increasing security incidents preventing young women and girls to take on activities outside of their household.

Meanwhile in Jordan, All We Can kept supporting LWF’s daycare centre providing educational and psychosocial support activities to 3-5-year-old children in Zaatari Refugee Camp, as well as a sewing workshop, that allows Syrian women to generate income while working on products in high demand in the camp: baby basket and cloths, school uniforms and bags, sanitary pads, tote bags. Those products were then distributed to the households the most in need in the community.

Working together during humanitarian emergencies

Our emergency response work remains a critical part of our organisational impact. Utilising specialist responders and situational analysis, we responded to a variety of disasters and emergencies in the past year. Our decision to respond is based on the premise of added value.

In 2021-22, All We Can launched our most successful appeal to date, raising over one million pounds for the Ukraine Emergency Appeal. As of the end of the 2022-23 FY, we have provided 500,145 GBP in committed funding to our emergency response partners. We have agreed to ring-fence 350,000 GBP for the longer-term recovery interventions, and we are exploring how to utilise the remaining funds with International Humanitarian Action (IHA) Partners.

We responded to the Turkey & Syria Earthquake in February this year, choosing to focus on the less resourced response in Syria, working closely with our IHA Partner supporting some of the most marginalised communities still affected by war in that country. We also launched an Appeal in response to the flooding in Pakistan which affected 33 million people, with a specific focus on Sindh Province, one of the worst affected areas, and Hyderabad Diocese, with the Church of Pakistan.

Through our flexible funding approach, enabling partners to repurpose their development grants, we also responded to the impact of Cyclone Freddy in Malawi which caused widespread flooding in March this year. Disappointingly, this disaster had little media attention in the UK, however we were able to raise funding through Major Donors and Trusts & Foundations to assist all four of our local development partners to support communities recovering from this disaster, taking a DRR Approach, the process of which will take place from the beginning of September 2023.

Finally, we launched our regional East Africa appeal, responding to the impact of the drought the countries of Somalia, Kenya and Ethiopia.

In August 2021, All We Can launched an Appeal to support the response to the Haiti earthquake and supported our partner World Renew to respond. Unfortunately, due to the complex situation including gang violence and access constraints, World Renew were unable to spend funds received for the recovery programme and returned the funds to All We Can. This majority of this funding was reinjected into the East Africa appeal.

The table below captures the main grants provided to our International Humanitarian Action Partners in 2022-23.

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Country Emergency Partner Response Activities Project Response
Type Participants [2] period
Ukraine Conflict LWF Shelter Materials, Winterisation Materials, Repair to 4325 01/12/2022 –
drinking water system. Hygiene Materials. School 30/05/2023
Generators. MHPSS Events / training. Mine Safety.
Ukraine Conflict DCA Financial support to purchase energy resources: paying 6124 01/01/2023 -
energy utility bills; winterization supplies (blankets, 31/03/2023
gloves, etc) on the local market.
Pakistan Flooding (fast- Community Unconditional Cash grants 2688 15/02/2023 -
onset) World 15/04/2023
Service
Asia
Pakistan Flooding (fast- Church of Livelihoods: Goat distribution, vaccination and livestock 1200 01/10/2023 -
onset) Pakistan management training; Provision of Sewing machines, 31/03/2024
(Diocese of materials and maintenance. Assistance devices for
Hyderabad) differently abled people. DRR Training
East Africa Drought (slow- Medair Severely acutely malnourished children aged 6-59 635 01/04/2022 to
(Somalia) onset) months will be treated through Medair’s outpatient 31/05/2022
therapeutic feeding programme at the supported health
facilities and outreach sites. Funding will be used for the
purchase and supply of nutrition supplies
East Africa Drought (slow- Food for Multi-Purpose Cash Assistance 2124 01/08/2022 to
(Kenya) onset) the Hungry 31/12/2022
(FH) Kenya
East Africa Drought LWF Provide hygiene and dignity kits for drought affected & 1000 01/08/2022 to
(Somalia) (slow-onset) displaced learners in schools. 30/09/2022
East Africa Drought (slow- DCA Multi-Purpose Cash Assistance 1400 01/03/2023 -
(Ethiopia) onset) 30/04/2023
Syria Earthquake LWF Hot meals and food kits (67 HHs) Earthquake and 4730 01/02/2023 -
Earthquake (fast-onset) Cholera awareness sessions (3,500 individuals), 31/10/2023
Response hygiene kits (including female sanitary kits and
baby kits) (63HHs) and Psychological First Aid and
PSS Counselling Sessions (1,100 Individuals)
Malawi Tropical AGLIT+ [Repurposed Funding] Food Distribution; Water 1480 16/05/2023-
Cyclone (fast- Treatment Chemicals; Temporary Shelter Materials; 30/05/2023
onset) Buckets, Soap, Cups and Plates
Malawi Tropical FACE [Repurposed Funding] procurement of relief maize 1065 16/05/2023 -
Cyclone (fast- flour to address immediate food security needs of 30/05/2023
onset) 177 households.
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2 Project Participants at the time grant approved (forecasted). Actual Project Participants may differ depending on change in context, informed through progress and final reports.

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Partnering with communities in Disaster Risk Reduction (DRR)

All We Can have an ongoing focus on building resilience, with a key focus of our work being on Disaster Risk Reduction (DRR), including disaster preparedness and management. DRR seeks to ensure response work doesn’t just hold people over until the next disaster (returning to pre-disaster levels of risk and vulnerability), but rather enables and supports solutions that will withstand them.

Following on from the completion of the pilot Build Back Better Initiative (BBBI) in Malawi in 2021-22, in the aftermath of Tropical Cyclone Freddy in February and March this year, it was reported that all ten houses withstood this hazard: fulfilling their purpose in reducing disaster risk. Tropical Cyclone Freddy affected over 2.25 million Malawians and displaced almost

We have also continued to support partners embed disaster risk reduction within their programmes:

3 UNESCO. 2023. Tropical cyclone Freddy 2023: post-disaster needs assessment of Malawi’s culture and heritage sectors. Available from: Tropical cyclone Freddy 2023: post-disaster needs assessment of Malawi’s culture and heritage sectors - UNESCO Digital Library

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Case Study Medair Somalia Acute Malnutrition Program (Drought response supported by All We Can)

‘This was the first place I thought about to bring my baby. I have trust that you will know how to treat Jamilah and make her strong again’

‘As Jamilah lost her energy more and more, I noticed something was wrong. She lost weight and appetite,’ shares mother Khadra. ‘I brought her because this clinic is well known for its good and free treatment. Many children here are malnourished and were cured in this health clinic. This was the first place I thought about to bring my baby. I have trust that you will know how to treat Jamilah and make her strong again.’

In the nutrition clinic in this health facility supported by Medair, little Jamilah gets screened for malnutrition with the mid-upperarm-circumference method. As the measurement indicates red, she is acutely malnourished and needs immediate treatment in the nutrition programme. Here, during a test, she gets her very first Plumpy’Nut, high-calorie therapy food and she likes it and has appetite.

*All names have been changed for security reasons.

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What are we learning from what’s not working so well in relation to our Programme?

2022-23 was an important milestone in All We Can’s current strategy as we marked the halfway mark of our 2020- 2025 Strategy. Following best practice, the organisation undertook a midterm review (MTR) to take stock of progress made towards our strategic objectives; to reflect on what is working well, and not so well and how we can take these lessons into the remaining strategy period. A pivotal part of this was gathering feedback: the Programmes team facilitated focus group discussions with leadership and staff from 21 partners at country level to reflect together and have open dialogue with partners about their experiences and progress we are making as we walk together in partnership. 28 partner staff also shared quantitative data with us via an online survey. The Public Engagement team conducted a comprehensive feedback process, collecting insights from volunteers and external sources including All We Can partner churches. During our staff retreat from 12-14 July, which brought together UK staff as well as Country Representatives from our priority countries across Africa, the organisation reflected on internal and external changes in the context we are operating in – and spent invaluable time team building. Based on the feedback received and insights from this contextual analysis, teams have identified lessons learnt and recommendations we need to take forward as an organisation over the remaining strategy. Some highlights from our progress made so far:

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Informing, inspiring and engaging supporters

The last few months of 2022 saw the conclusion of All We Can’s ‘The Next Steps’ campaign, as the Public Engagement team adjusted the campaign cycle such that it now aligns with the calendar – rather than the fiscal – year. ‘The Next Steps’ campaign focused on All We Can’s work in Zimbabwe, with partners Zubo and HEFO, who are bringing about transformation by equipping women in the communities they serve to start their own businesses.

At the start of 2023, the All We Can Public Engagement Team launched the Communities in the Driving Seat campaign, focusing on the work of partner organisation Eagles in Malawi and championing the voice of Victor, the Executive Director of Eagles. This campaign marked a step up in the importance of communicating All We Can’s unique approach to partnership and locally-led development, featuring the voices of partners even more prominently in communications and ensuring that misconceptions about ‘aid’ and ‘overseas giving’ were addressed head-on. The team remains committed to its anti-racist agenda and ensuring that, wherever possible, not only is the work the organisation does a part of decolonising aid, but so is the way the team communicates and fundraises.

Regular giving continues to be the linchpin of the team’s strategic approach to fundraising, with the monthly regular giving support continuing to grow year-on-year (to around £28,000 per month at the end of this year). Not only has this year’s campaign excelled in terms of financial contributions, encompassing donations raised through regular gifts, fundraising events, festivals, church services, and one-off gifts, but it has also deeply resonated with the hearts – and challenged the heads – of both new and dedicated supporters in the All We Can community.

The team has continued to innovate with new ideas and resources for Partner Churches (a programme with around 130 loyal, supporter churches signed up) and developed a Partner School programme to accompany it. The Philanthropy team have continued to seamlessly integrate soft asks into regular communication, including the continued success of the biannual news publication, ‘Walking Together’. Direct Mail campaigns have been meticulously reviewed and adapted to great success, reflected in robust early response rates.

Furthermore, a communications trip to Liberia has returned with video footage, images and stories to help shape next year’s campaign, which will continue to highlight the work of All We Can’s partners and the communities they serve.

Work has also begun on a community fundraising programme for January 2024, entitled All We Canuary, on an updated volunteer training programme, and on the launch of an updated advocacy strategy, which draws inspiration from the Methodist Church’s Justice Seeking Church programme.

In summary, the fiscal year 2022/23 has affirmed the indispensable role of regular giving in All We Can’s overarching strategy. It has not only bolstered financial resources but has also solidified bonds with the charity’s most dedicated supporters, reflecting a collective commitment to seeing every person’s potential fulfilled in communities worldwide.

Philanthropy events have been taking place online and have been immensely successful. Not only have these events been excellent fundraising initiatives, but they have also helped supporters engage more closely with All We Can’s local partners and hear first-hand the impact their work is making in communities. The All We Can team continues to be grateful for the support of a number of Trusts and Foundations, as well generous donors, who help to make this work possible.

During the 22/23 year, All We Can continued to appear in a number of news outlets, including several times on Trans World Radio, in the Methodist Recorder, Preach Magazine, the Connexion Magazine, Magnet, the Methodist Church website and others. Several staff members have had the pleasure of speaking on Premier Christian Radio, at BOND and other sector events, at the Methodist Conference and at regional events across the country. All We Can has been keenly involved in the BOND network.

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Structure, governance and management

Flexible Working

Our work has continued to be adaptive and flexible in the ‘shifting sands’ created by the Covid-19 Pandemic. We remain mostly remote in our working situations, while being intentionally connected in our team culture. The team meets in London once a month for training and development.

Remote working continues to play an important part in our ways of working, however in 2023 we signed a short term lease to open our own office, which gave us a London base at a low cost.

Health & Safety

All We Can staff primarily work from home and attendance at Methodist Church House ceased in December 2022 and we moved with the church to a temporary office for our core team to process incoming post. Due to this and the planned office move from Methodist Church House the annual health and safety audit has therefore not taken place but All We Can has continued to liaise with Peninsula Business Safe on the health and safety practices that it has in place for all its staff and volunteers working from their homes. Risk assessments have been undertaken and additional office and IT equipment has been supplied to staff and volunteers where required/ appropriate.

Great emphasis has also been placed with regard to good mental health for staff and volunteers: pro-active initiatives were introduced to support and help during this very challenging time e.g. regular check-ins with staff/volunteers working from home, promotion of the Confidential Employee Assistance Programme and Confidential Counselling Services that are available to staff 24 hours a day and periodic staff on-line social gatherings. Four staff also completed training to become Mental Health First Aiders to support the team further.

Team and culture

Maintaining and continuing to build a positive team culture remains a key objective for the management of the organisation, along with employee wellbeing. Despite the challenges of remote working, the team has worked hard to continue to foster a positive, relational working culture.

Equality, Diversity and Inclusion

Equality, Diversity and Inclusion remains a vital focus of our efforts towards good governance for our organisation. There have been a number of further training opportunities which staff have attended and accountability and conversations have continued throughout our governance and leadership meetings. We have held a number of online gatherings and used a dedicated space on our intranet to ensure that issues of inclusion are explored in greater depth on an ongoing basis. Revised and more inclusive recruitment practices are now embedded in our processes and we remain committed to enabling and encouraging even greater diversity in our governance, staff team and culture.

Trustees

The trustees consider the Board of Trustees, the Chief Executive and the Senior Leadership Team as comprising the key management personnel of the charity, in charge of directing and controlling, running and operating the charity on a day-to-day basis. All trustees give of their time freely and no trustee remuneration was paid in the year. Details of trustee expenses are disclosed in Note 11 to the financial statements.

Trustees are required to disclose all relevant interests and register them with the Director of Finance & Resources, and in accordance with the charity’s policy, to withdraw from decisions where a conflict of interest arises. All We Can continues to comply with the Charity Governance Code, using it to continuously learn and improve.

All We Can has continued to be a part of Peninsula Business Safe’s health and safety Covid-19 awareness programme with webinars and interactive online discussions. In addition, All We Can has sought advice and followed recommendations relating to good working from home practices, risk assessments and how to approach the easing of restrictions after lockdown for staff.

All We Can continues to be committed to high standards of health and safety during this period in the workplace (at our offices and in homes of our staff and volunteers).

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Safeguarding

All We Can remains committed to safeguarding and ensuring that those with whom we partner are equipped with the knowledge, skills and tools needed to reach the highest safeguarding standards. By promoting and continually ensuring that there is a strong organisational consciousness and culture of safeguarding within All We Can and within all our partner organisations, we aim to ensure that every individual that is impacted by our work together remains free from harm, abuse, neglect and exploitation.

All We Can has been engaging in a number of initiatives together with our partners and the communities that we work with to promote safer cultures within their organisations and to increase their safeguarding knowledge and practices. In 2023, All We Can supported our local partner; Concern for Children and Women Empowerment (COFCAWE) in Uganda to pilot a community-level safeguarding project which enabled COFCAEWE to scale up the number of their already established community safeguarding committees (SGCs) - comprising of five community member volunteers per committee, responsible for supporting survivors of abuse to report to the authorities - from 5 to 11, located in 35 different villages.

The pilot has seen the implementation of long-term objectives in the way of establishment of community by-laws to strengthen community level child protection, child protection trainings, media awareness campaigns, SGC learning sessions, psychosocial and medical support to survivors and has better equipped communities with knowledge on the child protection laws and abuse case reporting processes. The pilot alone has supported over 50,000 parents and over 100,000 children, it has seen an increase in abuse cases being reported and perused legally and has increased COFCAWE’s visibility in the communities they support.

All We Can have also established a Safeguarding Community of Practice, a space for all of our international partners to come together every quarter for shared learnings around each organisation’s own safeguarding work, systems and challenges. It is a platform for problem solving, finding solutions together; supporting one another and enhancing members’ skills and expertise. One local partner commented that: ‘This platform is a great learning and sharing space of ideas. We are reminded not to wait for safeguarding issues to happen; we empower and sensitise people to know it is their right to safeguard children and people.’

‘As COFCAWE we believe this is a very powerful tool and strategy for safeguarding communities as it is community based. The extra committees created by the pilot have also helped to improve our presence within the communities, it has made our work that we have been doing for years more visible. We appreciate All We Can for supporting us with this pilot.’

All partners were also written to with the opportunity and encouragement to report on any previously unreported incidents involving inappropriate behaviour or actions from any All We Can Staff member or in relation to the work we have done together. They were also asked if any of their own staff have been involved in safeguarding incidents, whether employed by All We Can or not. Seven incidents were reported occurring within the communities in which we support through our international partners, all of which have been responded to efficiently by our international partners. No incidents of All We Can were reported, and all partners stated they had not been aware of or subjected to any incident involving an All We Can staff member or a staff member of their own. All partners indicated their commitment to safeguarding and their desire to continue to improve their own policies and practices, as well as to promote safer cultures within their organisation.

– COFCAWE, 2023

All We Can remains a member of the Inter-Agency Misconduct Disclosure Scheme – a scheme initiated to prevent and address the consequences of sexual harassment and sexual exploitation and abuse in the humanitarian and development sector by sharing misconduct data with recruiting organisations and previous employers. Safeguarding remains a permanent agenda item in all Board and senior leadership meetings and All We Can regularly promotes safer culture and best practice at our team gatherings. All We Can also provides accredited safeguarding training to all trustees, staff, and volunteers as well as its international partners. Training updates are carried out periodically and at a minimum every 3 years.

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Staff Remuneration Policy and Performance Management

In our commitment to be good stewards of all the resources that are entrusted to us, All We Can reiterates its commitment to ensuring that it pays all its staff a fair and appropriate salary, while making sure it has the ability to do so. This is to enable us to attract and retain people with the right skills and therefore have the greatest impact in delivering our objectives. All We Can actively invests in the learning and self-development of its staff, so that they may contribute effectively to its mission, and ensures that Staff Performance Reviews actively identify individual and team learning and development needs. The significant increase in online learning during the pandemic has enabled staff to access a wide range of online learning and development opportunities which may not have otherwise been accessible.

Pay Review Process

The management of our finite finances has once again shown that we are highly professional in our recording and efficient in our use of the precious funds we receive from donors. We have set ourselves key classes of expenditure, which are reported monthly. Importantly, as detailed below, we regularly review the ‘principal risks’ for ourselves and our partners and have put in place a Risk Management Framework that is monitored by both the senior leadership team and the trustees.

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Principal Risks and Uncertainties

Because All We Can has chosen to work with local NGO (non-governmental organisations) and church partners in some of the most under-served and remote places in the world, it needs to be mindful of the associated risks. In addition, due to the nature of its Christian principles and Methodist connection, along with its relatively small size, some inherent risks are recognised. We are committed to managing risks effectively by identifying mitigation plans that are defined according to the various functions of the organisation. The five key risks are assessed based on their likelihood and potential impact, along with the mitigation strategies in place to manage them. The trustees are ultimately responsible for risk management approval, ensuring that it is reviewed tri-annually through the Finance and Audit Committee, Programmes and Partnership Committee, Public Engagement Committee and People, Governance & Policy Committee. The Board approves the Risk Management policy annually (designed to manage rather than eliminate risk), with the senior management team ensuring that day-to-day risks are managed through agreed systems and procedures.

~~1. Financial sustainability~~

Risk:

For many reasons, the income All We Can receives is at risk: the vulnerable UK economy, increased competition in fundraising within the sector and economic hardship which has affected donor priorities. If our income reduces below that which we forecast, it is unlikely we would be able to fulfil our operating plans and would therefore have to reduce the level of financial support available to our partners.

Mitigation in place:

~~2. Human resources~~

Risk:

An effective, committed and flexible staff team is crucial for successful implementation of our strategy. We must provide valuable and constructive leadership and management of the staff — because if we do not look after their wellbeing, the implementation of our strategy could be significantly compromised and our reputation damaged. Key person dependency is a risk if there is sole responsibility placed on one member of staff.

Mitigation in place:

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~~3. Regulatory compliance~~

Risk:

Financial, legal and reputational damage arising from non-compliance with applicable legislation and regulations.

Mitigation in place:

~~4. Working with partners~~

Risk:

Our approach to development and the reduction of poverty is to work through independent, self-governed local NGO and church partners that are based in the communities in which they operate. These partnerships are critical to the achievement of our goals, but working with others could compromise our plans, funding and reputation. There are risks associated with this —these can include the misuse of funds, lack of sustainability, lack of accountability and inability to deliver effective programmes.

Mitigation in place:

~~5. Reputatonal risk~~

Risk:

Inherent in all the risks above is the risk of the charity’s reputation being damaged and adversely affecting its staff, partners, churches, donors, supporters and public. It may be that the risk is linked to perception rather than factual evidence, but the impact could be significant nonetheless: income loss, reduced ability to seek diverse funding, damage to relationships with partners, services to beneficiaries and staff morale are all possible consequences. The areas where reputation is at risk, in addition to those already cited, include staff and partner performance and behaviour, misuse of charitable resources and failure to deliver strategic objectives.

Mitigation in place:

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Administrative Details

All We Can has been the operating name of The Methodist Relief and Development Fund since 8 April 2014, before which it was commonly known by its initials, MRDF. The organisation traces its roots back to 1938, when it was founded as a Methodist response to the war-induced refugee crisis in Europe. While still an integral part of the Methodist Church, since 1985 it has been a separate charity registered with the Charity Commission for England and Wales, constituted by a trust deed.

The charity is governed by a Board of Trustees, which meets four times each year. The Trustees collectively oversee the work of the charity, setting its strategic direction, setting and reviewing policies, agreeing annual plans and resource allocation, and monitoring progress through regular reporting by the management team.

Appointments to the Board are approved by the Methodist Council on the recommendation of the existing Board, following a selection process that involves a skills audit and advertisement for trustees with the appropriate expertise. Appointments are for a period of 4 years initially and may be extended for one further period of 4 years at the discretion of the Board.

All new trustees undergo induction to familiarise themselves with the aims and work of the charity, and to ensure they fully understand their responsibilities as Board members and the organisational expectations in terms of their commitment. As part of the induction programme, trustees are provided with constitutional, governance, financial and organisational documentation. Trustees also receive regular updates and are made aware of relevant events and training opportunities when they arise.

Charity name: The Methodist Relief and Development Fund
Known as: All We Can
Charity registraton no: 291691 England and Wales
Principal ofce: 25 Tavistock Place, London WC1H 9SF, UK
Website: www.allwecan.org.uk
Trustees: Linbert Spencer (Chair) – resigned 15/09/2023
Christopher Suton 1 (Chair) – appointed 15/09/23
Philip Crosby1– resigned 16/12/2022
Warren Downey4
Jennifer Evans4
Hanna Ferguson2
Richard Grifths1
Ali Johnson3
Robert Mahoney4– end of term 14/11/22		 1 Finance & Audit Commitee
2 Programmes & Partnerships Commitee
3 Public Engagement Commitee
4 People, Governance & Policy Commitee
Anne Mpendo4
Natalie Newton3
Geofrey Park1(Treasurer)
Robert Varley4
Holly Wilkinson1
Sahr Yambasu2
Jongi Zihle2
Marcus Torchon2– Nominated by The Methodist Church appointed 25/04/2023
Senior Leadership: Graeme Hodge: Chief Executve – resigned 8/12/2023
D’Arcy Myers: Interim Chief Executve – appointed 18/12/2023
Angela Zamaere Smith: Director of Programmes and Partnerships
Stephen Adams: Director of Public Engagement – resigned 22/12/2023
Jaipreet Kaur: Senior Head of Philanthropy and Public Engagement – appointed 5/12/2023
Begay Jabang: Director of Finance and Resources
Auditor: Haysmacintyre LLP
10 Queen Street Place, London EC4R 1AG
Bankers: The Co-operatve Bank
80 Cornhill, London EC3V 3NJ
HSBC Bank plc
4–8 Victoria Street, London SW1H 0NJ
Custodian trustees: Trustees for Methodist Church Purposes
Central Buildings, Oldham Street, Manchester M1 1JQ

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Investment managers: Central Finance Board of the Methodist Church 9 Bonhill Street, London EC2A 4PE

The following board committees are in place, each of which has Terms of Reference:

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Volunteers

In 2022/3, All We Can’s Public Engagement work continued to rely on the support of a network of around 280 volunteers, who champion All We Can’s work in their churches and communities. These champions ensured All We Can’s resources were used in worship, in small group conversations, for fundraising ideas, events and in personal devotions. All We Can’s volunteer speakers spoke in churches and shared the stories of how people around the world are flipping their perspective and placing Communities in the Driving Seat of change. A renewed programme of volunteer training is set to launch in late 2023, to continue to equip these champions to do valuable work in the communities and churches they call home.

Due to hybrid working, All We Can has unfortunately been unable to accommodate office volunteers. However, All We Can has benefitted from the extraordinary range of talents and skills that its supporters have shared with it during the year.

Connected Charities

All We Can also known as The Methodist Relief and Development Fund (MRDF), is a subsidiary of The Methodist Church in Great Britain (MCB), a registered charity a charity registered in England and Wales with charity number 1132208, governed by 1932 Deed of Union and the 1976 Methodist Church Act. All We Can Trustees are formally appointed by The Methodist Council and All We Can has a Framework of Commitment with The Methodist Council that describes the relationship in terms of governance and mission.

On 1 September 2021, All We Can took control of Y Care International, a charitable company registered in England and Wales with charity number 1109789 and company number 3997006. On the same date, All We can entered into a Collaboration Agreement with Y Care International to conduct fundraising activities on its behalf, to support programmes and projects that are in furtherance of its objects, and to work together to share resources in order to achieve cost savings. The shared resources include the time and expertise of the staff of All We Can, programme management and support, finance services, HR services, legal services, and office management.

Y Care International is not consolidated into All We Can as the intermediate parent company rather consolidation is carried out by the ultimate parent company, The Methodist Church in Great Britain (MCB), who consolidates the financial statement of all its subsidiaries, both those which are owned directly or indirectly. Therefore, the accounts of both All We Can and Y Care International are included in the consolidated accounts of MCB.

Full details of transactions with The Methodist Church in Great Britain and with Y Care International, together with any outstanding balances at the year-end are provided in Note 19 to the financial statements.

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Fundraising Performance

In the fiscal year 2022/23, All We Can’s Public Engagement Team demonstrated resilience and adaptability in the face of an uncertain and evolving fundraising landscape. Their efforts were characterized by continuous innovation, a renewed investment in a regional team focusing on building and nurturing relationships and an ongoing commitment to forging stronger connections between supporters and our local partners worldwide. The team had the opportunity to physically visit over 100 churches across the UK between them, to engage in festivals, and participate in community events, thereby fostering an active and engaged regular audience.

The All We Can team were present at Cliff Festival in Derbyshire, Flourish in Scarborough, Superintendents Conferences in both the north and south of the UK, Eurovision in Liverpool, Methodist Conference in Birmingham, Solas Festival in Perthshire, and were due to be at Lionheart Festival in the Isle of Wight which was sadly cancelled due to adverse weather.

The harvest appeal conducted by All We Can in 2022 yielded impressive results, reaching at least 480 churches across the country, and a Lent resource entitled ‘Be Transformed’ and focusing on All We Can’s unique partnership approach was used by over 5,000 people.

Throughout the financial year 2022/23, All We Can employed a diverse array of tactics and communication channels to reach its goals. These included direct mail, email campaigns, strategic use of social media platforms, updates on the All We Can website, public speaking engagements, event participation, church-based appeals, virtual fundraising and training initiatives, community fundraising, sponsored events, engagement with high-net-worth individuals, and applications for support from trusts and institutions. Overall, the Public Engagement team raised around £141,000 in donations.

All of All We Can fundraising has been carried out by in-house fundraisers [employed directly by the charity]. We do not use third-party professional fundraisers or commercial participators to fundraise. All volunteer fundraising was carried out ‘in aid of’ the charity. We do not have any volunteers who are under instruction to raise funds on our behalf and in our name. Our organisation remains firmly committed to upholding the highest standards in fundraising ethics and practices. All We Can is registered with the Fundraising Regulator and complies with the Code of Fundraising Practice. We pay the voluntary annual [Fundraising Levy / registration fee]. This commitment ensures that we operate in accordance with the spirit and letter of regulatory guidelines and industry standards as they evolve. All We Can did not receive any formal complaints about our fundraising activities in 2022/23. We have a clear and publicly available complaints procedure which also applies to third-party fundraisers. This is available on our website with our supporter charter.

Similarly, All We Can is resolute in its dedication to safeguarding vulnerable donors across all fundraising activities. Our current fundraising practice policy outlines specific protocols and steps to be taken by staff when interacting with vulnerable donors. Continuous training and refresher programs ensure that all our staff members are equipped to engage sensitively with vulnerable donors, reflecting our unwavering commitment to ethical fundraising practices.

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Thank You For doing ALL YOU CAN to see the potential of others fulfilled

METHODIST FAMILY

As the Relief and Development arm of the Methodist Church, Methodist individuals, churches and institutions remain our primary source of regular income and we are particularly grateful to the substantial support of:

The World Development & Relief Committee of the Methodist Church in Ireland

The Methodist Insurance Funds

Methodist Women in Britain

The World Mission Fund of the Methodist Church in Britain

Chiesa Valdese (Union of Methodist and Waldensian Churches) under the Italian ‘Otto per Mille’ arrangements

Church CAN - Global Relationships Methodist Church in Britain

Methodist Church in the Caribbean and Americas (MCCA)

Church of North India (CNI)

Methodist Church in Sierra Leone (MCSL) Southern Africa Methodist Church of Southern Africa (MCSA)

Notting Hill Methodist Church

Welcome and significant support was also received from our following key stakeholders:

PHILANTHOPIST TRUSTS & FOUNDATIONS

The E J Spice Charitable Trust

The David Lister Charitable Trust

The Grimmitt Trust

The Whinfell Charitable Trust The C B & H H Taylor 1984 Trust The North of England Temperance League The Property Income Trust Connexio

CORPORATES

Benefact Trust Methodist Chapel Aid

LEGATORS

We are truly grateful to all the amazing people who left us a gift in their will.

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PARTNERS

Addis Hiwot Rehabilitation and Reintegration Association (AHRRA)

Adolescent Girls Literacy + (AGLIT+)

Adheno Integrated Rural Development Association

ABSHCBDA

Alem Birhan Self Help Community Based Development Association

Bukedi Beekeepers Association (BuBA)

Camp for Peace Liberia (CPL)

Church of Pakistan (Diocese Churches Action in Relief Community World Service of Hyderabad) and Development Asia

Eagles Relief and Efficient Research and Development Programme Development Institute International (ERDI)

DanChurchAid (DCA)

Food for the Hungry (FH) Foundation for Active Civic Health Education Food Kenya Education Security Organisation (HEFO)

Advocacy Movement Network (AMNet)

Centre for Gender and Community Development Zimbabwe (CGCDZ)

Concern for Children and Women Empowerment (COFCAWE)

First African Bicycle Information Organisation (FABIO)

Help for Persons with Disability Organisation

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Local Initiatives and Lutheran World Federation Development Agency (LID (LWF) Agency)

Pikin-to-Pikin Movement Rural Educational Activities (P2P) for Development

Mamie Foundation

Rural Human Rights Activists Programme (RHRAP)

Medair

Self-Help Initiative for Sustainable Development (SHIFSD)

Sustainable Multi-sectoral Actions for Development (SMAD)

Property

Lazari Investments Ltd Avire Ltd

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Financial Review

Overview

Another year of resilience and adaptability for All We Can as it navigates through the impact of the challenging and uncertain economic environment. At £3.2m, total income was 26% down on prior year across all income streams with the largest contributory factor being the anticipated slowdown of the Ukraine Appeal, which reduced by £1m. Other factors include the impact of rising inflation and the protracted cost of living crisis on our supporters.

Similarly total expenditure also saw a decline of 2%. The overall annual unrestricted deficit was £0.9m compared to a budgeted deficit of £1.1m which was approved to spend down surplus reserves. Unrestricted general reserves closed the year at £1.6m, which is £1m above the minimum general reserve target set by the Board of Trustees. This surplus has enabled the trustees to maintain several designated funds to enable us invest in strategic priorities whilst managing associated risks including the current economic environment (see Note 18 of the financial statements for more details).

----- Start of picture text -----
2023 2022
Donations 45% 49%
Grants receivable 12% 21%
Legacies 32% 24%
Gift Aid 6% 5%
Grant refund 4% 0%
Investment income 2% 0%
TOTAL INCOME £3.2M
2023 2022
Grants to institutions 42% 41%
Foreign exchange (gain)/loss on (-0%) 1%
grants
Partner development 12% 16%
Staff costs 36% 28%
Office cost 1% 1%
Communications and marketing 11% 13%
Share of support costs 9% 11%
Recharge to Y Care International (-11%) (-11%)
TOTAL EXPENDITURE £4.0M
----- End of picture text -----

We raised £3.2m and spent £4.0m. Out of every £1 spent, 83p was on building strong local organisation and funding their programmatic work and 17p on raising these funds.

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Income

Total income decreased by £1.1m (26%) to £3.2m (2022: £4.3m). As expected there has been a significant slowdown in the Ukraine Appeal which has gone down by £1m/95% ( 2023 £46k and 2022 £1m). Donations from individual givers, major donors and trusts has also dropped by £0.7m/33% as they were all negatively affected by rising inflation, protracted cost of living crisis and uncertainty in the economic environment. Whilst legacy income decreased by £41k (4%) our legacy pipeline continues to be robust.

We remain extremely grateful for the continued generosity and loyalty of our existing supporters during what is a challenging period for all.

A grant refund of £126k was received from a partner (World Renew) for the Haiti emergency response because of the very challenging operating circumstances in the Haitian context. More information is provided in Note 2.

The returns from our investment portfolio in the form of interest and dividends which is recognised as income was £60k (2022 £19k). The underlying market value of the investment portfolio, which is shown in Note 14 in our accounts, reports an unrealised loss of £64k (2022 £56k). This is due to the stock markets responding to the uncertainty resulting from the political situation in the UK, the cost-of-living crisis and the Ukraine conflict.

Expenditure

Total expenditure increased by £25k/1% to £4,012k (2022: £3,988k).

Expenditure on charitable activities reduced by £0.1m/3% to £3.3m (2022: £3.4m) and is mainly because partner development costs have gone down by £140k/ 6% as the costs for our first ever global partner conference which took place in September 2022 were mostly incurred last year. However, grants to institutions has increased by £59k/4%. Charitable expenditure represents 83.2% of total expenditure (2022: 86.5%), which compares favourably with similar organisations.

Our support and communications costs have also been controlled both reducing by 15% and 14% respectively. We have however invested further in our teams to support the delivery of our ‘Two Brands one Kitchen’ partnership approach with Y Care International, which has increased staff costs by 13%. We continue to manage our finances to ensure that we are best placed to deliver the highest quality impact in our charitable activities.

The cost of raising funds increased by £137k (25%) to £675k (2022: £539k) following the correct reclassification of admin costs. This represents 16.8% of total expenditure (2022: 13.5%), which again compares favourably with similar organisations.

Reserves

As at 31 August 2023, the charity held total funds of £2,376k, £818k of these fund balances were restricted funds and the remaining £1,559k were unrestricted funds. The unrestricted funds are made up of minimum general reserves of £589k and £969k of designated funds which are unrestricted monies that the Board has designated for specific purposes, as detailed in Note 18 of the financial statements.

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Managing our Finances

Reserves Policy

The Board reviews the charity’s reserves policy annually, balancing the need to hold back sufficient general reserves to deliver and protect its charitable activities with the objective of maximising the funding available for those activities. These reserves and funds are invested in accordance with the charity’s investment policy.

The Board has agreed to maintain sufficient funds to allow All We Can to continue operating in the short term. The reserve policy therefore requires that minimum general reserves held should be 20% of the following year’s total income budget, excluding emergency donations. The total income budget for the year ended 31 August 2024 is £3,076k, of which £129k is emergency donation income and so the minimum reserves level as at 31 August 2023 was £589k.

Investment Policy

The charity’s investment policy is reviewed annually by the Finance and Audit Committee with the objective being to maintain high liquidity while ensuring maximum security, meeting the ethical standards of the Methodist Church and achieving a balance of capital growth and income.

An agreement has been signed with Central Finance Board (CFB) of the Methodist Church to provide discretionary investment management services and to act as the Fund Manager. The CFB is authorised by the Board to adjust the actual investments within the agreed parameters specified in the investment policy. The CFB continues to work closely with the Methodist Council to ensure that its activities are in line with the moral stance and teachings of the Methodist Church.

Following the annual review by the Finance & Audit Committee, the Board decided not to change its investment policy to hold:

Grant-making policy

A rationale for each grant and resource allocation is available for examination by trustees along with the relevant financial and project monitoring and reporting agreement. The Programme and Partnerships Committee (PPC) will review and approve any development or humanitarian relief grant proposal identified by staff or the committee as high risk or requiring a higher level of governance scrutiny.

The amount that the Chief Executive can authorise without PPC approval on behalf of the Board is set out in the scheme of delegation of authority, subject in all cases to any such expenditure being in line with the agreed budget for the year, as amended from time-to-time.

Development grants

The charity does not implement projects directly but by providing support, capacity building and grants to local partners that are recognised and government registered nongovernmental organisations (NGOs) or Methodist and associated churches in our priority countries. While partners must meet minimum standards in terms of financial controls, reporting capacity and governance standards, the charity prioritises support to small and locally managed organisations. The charity provides funding and capacity building to local partners to undertake their own advocacy activities. Such activities are included within the partner’s annual operation plans and funded as part of development grants.

Humanitarian relief grants

Grants allocated for humanitarian aid and emergency relief will be provided to existing partners, church-based partners or specialist and credible humanitarian relief partner agencies.

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Going Concern Statement for 2022-23

All We Can’s planning processes has been further enhanced to include long-term (3 years) financial projections and scenario planning the charity’s income, expenditure and reserves levels, to consider the high inflation, prolonged cost of living crisis and its potential impact on the various sources of income and planned expenditure. Taking into account our financial position and key risks the Trustees have a reasonable expectation that the charity has adequate resources to meet its liabilities as they fall due, manage the business risks it faces and has sufficient level of liquid resources and reserves to meet its obligations for a period of at least 12 months after the approval of these financial statements. The Board believes there are no material uncertainties that call into question All We Can’s ability to continue in operational existence. Therefore these financial statements have been prepared on the basis that the charity is a going concern which assumes that the All We Can will continue in operational existence for the foreseeable future (deemed to be a period of 12 months from the date of this report namely January 2025).

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Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity, and of the incoming resources and application of resources of the charity during that period. In preparing those financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Applicable Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

Statement as to disclosure to our auditors:

Î In so far as the Trustees are aware at the time of approving our Trustees’ Annual Report: There is no relevant information, being information needed by the auditor in connection with preparing their report, of which the charity’s auditor is unaware, and

The Report of the Trustees is approved and authorised for issue and signed on their behalf by:

Chris Sutton

Chair of the All We Can Board of Trustees 23/01/2024

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Independent auditor’s report to the trustees of The Methodist Relief and Development Fund (operating as All We Can)

Opinion

We have audited the financial statements of The Methodist Relief and Development Fund (operating as All We Can)] for the year ended 31 August 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, 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 our opinion, the financial statements:

Basis for opinion

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. 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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

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

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report, the Introduction and the Message from the Chair of Trustees. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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 the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

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Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement set out on page …, the trustees 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.

In preparing the financial statements, the trustees are responsible for assessing the charity’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 charity or to cease operations, or have no realistic alternative but to do so.

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

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

Based on our understanding of the charity and the environment in which it operates, we identified that the principal risks of noncompliance with laws and regulations, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011 and consider other factors such as payroll tax.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to inappropriate journals and judgements with respect to income recognition. Audit procedures performed by the engagement team included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an Auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity’s trustees as a body for our audit work, for this report, or for the opinions we have formed.

Haysmacintyre LLP, Statutory Auditor 10 Queen Street Place London EC4R 1AG Date: 5 February 2024

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All We Can

Statement of Financial Activities for the year ended 31 August 2023

Note
Income from:
Donations and legacies
2
Investments
3
TOTAL INCOME
Total expenditure on:
Raising funds
5
Charitable activities
Development
5
Humanitarian
5
Global Education
5
Total expenditure on charitable activities
TOTAL EXPENDITURE
5
Net (losses)/gains on investments
14
Net income/(expenditure)
Transfers between funds
17
NET MOVEMENT IN FUNDS
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted Funds
Restricted
Funds
2023 Total
Funds
£
£
£
2,122,990
1,028,378
3,151,368
59,794
0
59,794
2,182,784
1,028,378
3,211,162
675,279
0
675,279
1,844,504
454,326
2,298,830
320,895
442,337
763,232
274,838
0
274,838
2,440,237
896,663
3,336,900		 Unrestricted
Funds
Restricted
Funds
2022 Total
Funds
£
£
£
2,511,949
1,818,391
4,330,340
19,016
0
19,016
2,530,965
1,818,391
4,349,356
538,593
0
538,593
1,745,981
692,723
2,438,704
240,556
513,782
754,338
255,871
0
255,871
2,242,408
1,206,505
3,448,913
2,781,001
1,206,505
3,987,506
(54,398)
0
(54,398)
(304,434)
611,886
307,452
228,383
(228,383)
0
(76,051)
383,503
307,452
2,581,147
302,340
2,883,487
2,505,096
685,843
3,190,939
3,115,516
896,663
4,012,179
(13,670)
0
(13,670)
(946,403)
131,715
(814,688)
0
0
0
(946,403)
131,715
(814,688)
2,505,096
685,843
3,190,939
1,558,693
817,558
2,376,251

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All We Can

Balance Sheet as at 31 August 2023

Note
Fixed assets
Intangible fixed assets
13
Investments
14
Total fixed assets
Current assets
Debtors
15
Cash at bank and in hand
Total current assets
Liabilities
Creditors: Amounts falling due
16
within one year
Net current assets
Total net assets
The funds of the charity
Restricted income funds
17
Unrestricted designated funds
18
Unresrestricted general funds
18
Total charity funds		 Unrestricted
Restricted
2023 Total
£
£
£
2,893
0
2,893
634,841
0
634,841
637,734
0
637,734
741,901
259,036
1,000,937
531,607
565,039
1,096,646
1,273,508
824,075
2,097,583
(352,549)
(6,517)
(359,066)
920,959
817,558
1,738,517
1,558,693
817,558
2,376,251
0
817,558
817,558
969,402
0
969,402
589,291
0
589,291
1,558,693
817,558
2,376,251

The notes on pages 45 to 56 form an integral part of these financial statements

Approved and authorised for issue by the Board of Trustees on 23rd January 2024 and signed

Chair: Chris Sutton

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All We Can

Cash Flow Statement for the year ended 31 August 2023

Note 2023 2022
£
Cash flows from operating activities
Net movement in funds (per Statement of Financial Activities) (814,688) 307,452
Adjustments for:
Amortisation of intangible fixed assets 13 4,340 4,340
(Gains)/losses on investments 14 (13,670) 54,398
Income from investments 3 (59,794) (19,016)
(Increase)/decrease in debtors 15 139,832 (426,163)
Increase/(decrease) in creditors 16 99,738 78,336
Net cash generated by / (used in) operating activities (644,242) (653)
Cash flows from investing activities
Dividends/interest from investments 3 59,794 19,016
Proceeds from sale of investments 14 1,389,476 13,300
Purchase of investments 14 (1,515,524) (14,000)
Transfers 14 129,913 0
Net cash provided by / (used in) investing activities 63,659 18,316
Change in cash and cash equivalents in the year (580,583) 17,663
Cash and cash equivalents at the beginning of the year 1,677,229 1,659,566
Cash and cash equivalents at the end of the year 1,096,646 1,677,229
Analysis of cash and cash equivalents £ £
Cash in hand 1,096,646 1,677,229
Total cash and cash equivalents 1,096,646 1,677,229

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Notes to the financial statements for the year ended 31 August 2022

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

A) SCOPE AND BASIS OF THE PREPARATION OF THE FINANCIAL STATEMENTS

All We Can is the operating name of the Methodist Relief and Development Fund and is registered as an unincorporated Charity in England & Wales (No 291691). As Charity is a subsidiary of the Methodist Church in Great Britain (MCB).

Y Care International, a charitable company registered in England & Wales, is owned 100% by All We Can. Although it is a subsidiary of All We Can, it is however not consolidated into All We Can as the intermediate parent company. Rather consolidation is carried out by the ultimate parent company, The Methodist Church in Great Britain (MCB) charity registration number 1132208, who consolidates the financial statement of all its subsidiaries, both those which are owned directly or indirectly. Therefore, the accounts of both All We Can and Y Care International are included in the consolidated accounts of MCB.

As a public benefit entity the financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting (SORP) by Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (‘the SORP’), the Charities Act 2011 and UK Generally Accepted Practice. The accounts are prepared under the historical cost convention, with the exception of quoted investments which are stated at market value.

The preparation of the financial statements in accordance with FRS 102 requires the trustees to make judgments, estimates and assumptions that affect the application of policies and reported amounts in the financial statements. There are no significant judgments, estimates or assumptions.

There are some changes to the accounting policies, specifically a policy critical accounting judgements and estimates has been introduced.

B) GOING CONCERN

These financial statements have been prepared on the basis that the charity is a going concern as reported in the Going Concern Statement in the Trustees’ report which also includes a comprehensive review of the charity’s financial performance and general reserves position.

C) RECOGNITION OF INCOME

All income is accounted for when the charity has entitlement to the funds, the amount can be quantified, and receipt of the funds is probable. Where income is received in advance of providing services, it is deferred until the charity becomes entitled to that income.

All income is reported gross. Any fee charged for fundraising by third parties and deducted from the amount collected before it is remitted to the charity is not offset against the fundraised income recognised in the financial statements but is reported as a fundraising expense.

No amounts are included in the financial statements for services donated by volunteers.

Donations

Donations are recognised when there is evidence of entitlement, receipt is probable and the amounts can be measured reliably. Where a donor has specified certain terms and conditions, the charity evaluates whether these conditions can be met before claiming entitlement. In any event, donations or gifts with conditions or terms which are outside of the charity’s stated purposes, or which are illegal, are rejected by the charity.

Goods donated for ongoing use by the charity in carrying out its activities are recognised as tangible fixed assets with the corresponding gain recognised as income from donations within the SOFA, subject to the capitalisation threshold of £10,000.

Legacies

Entitlement to a legacy is assumed when there is sufficient evidence that a gift has been left to the charity, usually through the notification of a will. Receipt of a legacy is deemed probable when there has been a grant of probate and it has been established that there are sufficient assets in the estate to pay the legacy and there are no conditions attached to the legacy that are outside the control of the charity, or uncertainty around the receipt of this gift. Income from pecuniary legacies is recognised upon notification or receipt if earlier.

Estimates are involved in determination of legal expenses and also property sale charges.

Where legacies have been notified to the charity or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Grants

Income from grants is recognised when there is evidence of entitlement to the grant, receipt is probable and its amount can be measured reliably.

To this end, evidence of entitlement is assumed to exist when the formal offer of funding is communicated in writing to the charity. Where there is a performance condition attached to the grant, entitlement is only recognised when the conditions have been met.

D) RECOGNITION OF EXPENDITURE

All expenditure is accounted for on an accruals basis when an obligation that can be measured or reliably estimated exists at the reporting date and it is more than likely than not that payment will be made in settlement. There are two main categories of expenditure shown in the Statement of Financial Activities (‘SOFA’); expenditure on raising funds and on charitable activities.

Expenditure on raising funds includes all expenditure incurred to raise income to spend on charitable purposes.

Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further

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its charitable aims for the benefit of its beneficiaries. This expenditure is further analysed into direct and support costs. Direct costs are those specifically related to producing the delivery of an activity or service and are further split between development activities, humanitarian activities and global education activities.

Support costs are those which provide indirect support to front-line services – for example financial services, facilities management, development and personnel, governance costs and management information services. Support costs not attributable to a single activity have been allocated on the basis of the weighted average of staff cost.

Grants to institutions

Grants awarded are provided for in the SOFA in the year in which the grant is formally approved and the offer is communicated to the recipient. Grants awarded but not paid are recorded as a liability within the balance sheet. Grants awarded subject to explicit conditions being met by the recipient before payments are made are not accrued until such conditions have been met. Such commitments are disclosed in the financial statements as contingent liabilities.

Any foreign exchange difference on grants that has arisen throughout the year is written off against grants to institutions cost within the SOFA.

E) FUND ACCOUNTING

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general charitable objectives. Designated funds are a portion of the unrestricted funds that have been set aside for a particular purpose by the trustees. Restricted funds are donated for a particular purpose, the use of which is restricted for that purpose. The purposes of the main restricted and designated funds are set out in the notes to the financial statements.

The costs of raising and administering the restricted funds are charged against the specific fund.

F) PENSION COSTS

Pension arrangements for staff are provided by two separate schemes.

The charity is a participating employer of the Pension and Assurance Scheme for Lay Employees of the Methodist Church (PASLEMC). Whilst the scheme is of the defined benefit type, it is a group scheme incorporating nine employers and shares risks between these employers, which are under the common control of the Methodist Council, the sponsoring employer. The scheme was closed to future accrual with effect from 1 June 2019. The Schedule of Contributions for the period 1 August 2018 to 31 October 2023 states the policy for charging the cost of the plan and for determining the contribution to be paid by the charity.

The charity also operates a defined contribution pension scheme for all staff members. The assets of the scheme are held separately from those of the charity in independently administered funds and contributions to the scheme are charged to the Statement of Financial Activities (SOFA) when incurred.

G) FOREIGN CURRENCIES

balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the SOFA.

H) TANGIBLE FIXED ASSETS

All tangible fixed assets costing more than £10,000 are capitalised and included at cost, including any incidental expenses of acquisition and irrecoverable VAT.

I) DEPRECIATION

The depreciation expense is charged or apportioned to the relevant SOFA heading reflecting the asset’s use on a straightline basis as follows: Computer equipment over 3 years Furniture and fittings over 5 years

J) INTANGIBLE FIXED ASSETS AND AMORTISATION

Intangible assets are held on the balance sheet at cost less accumulated amortisation and impairment losses.

Computer software, including development costs, is capitalised as an intangible asset and amortised on a straight-line basis over the expected useful life of five years. Impairment reviews are conducted when events and changes in circumstances indicate that an impairment may have occurred. If any asset is found to have a carrying value materially higher than its recoverable amount, it is written down accordingly.

K) INVESTMENTS

Investments are stated at fair value at the balance sheet date and the SOFA shows net investment gains and losses arising from revaluation of the investment portfolio and disposals during the year. Investments held in units in the Central Finance Board are stated at the Board’s published valuations at bid rates.

L) VALUE ADDED TAX (VAT)

Irrecoverable VAT is charged to the expenditure to which it relates within the SOFA.

M) CASH AND CASH EQUIVALENTS

Cash and cash equivalents includes cash and cash held on deposit with the Central Finance Board of the Methodist Church and the Trustees Investment Fund of the Trustees for Methodist Church Purposes, which has a maturity of less than three months from the date of acquisition and are used for working capital purposes. Cash and cash on deposit are cash and cash equivalents for the purposes of the cash flow statement.

N) FINANCIAL INSTRUMENTS

The charity has basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Trade and other debtors are recognised at the settlement amount due after any trade discount offered. 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.

Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the

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O) CRITICAL ACCOUNTING JUDGEMENTS AND ESTIMATES

In the application of the Charity’s accounting policies described above, All We Can Trustees are required to make judgements, estimates, assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period; or in the period of the revision and future periods if the revision affects the current and future periods.

In the view of the Trustees, no estimation uncertainty or assumptions concerning the future affecting assets and

liabilities at the balance sheet date have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Accounting estimates that affect the amounts recognised in the financial statements are described in the accounting policies above and detailed in the relevant notes to the accounts:

a) grant and legacy income are detailed in Accounting Policy (C) and Note (2)

b) The allocation of support costs which requires a judgement on the most appropriate basis to apportion costs and are detailed in Accounting Policy (D) and Note (6)

c) Recharges are detailed in Note (19)

The principal accounting policies, as set out above, have all been applied consistently throughout the year and the preceding year.

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Notes to the financial statements for the year ended 31 August 2023 (continued)

Unrestricted Restricted 2023 Total Unrestricted Restricted 2022 Total
2. Donations and legacies Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
Donations 1,076,221 358,964 1,435,185 1,195,657 926,180 2,121,837
Grants receivable 53,982 318,106 372,088 146,100 787,976 934,076
Legacies 787,173 225,000 1,012,173 1,017,413 36,000 1,053,413
Gift Aid 205,614 0 205,614 152,779 68,235 221,014
Grant refund 0 126,308 126,308 0 0 0
Total Donations and legacies 2,122,990 1,028,378 3,151,368 2,511,949 1,818,391 4,330,340

A refund was received from a partner, (World Renew) for the Haiti emergency response. This grant was transferred in 2021-22, however due to very challenging circumstances in the Haitian context, including the security issues, projects could not be operationalized and there was no clear way forward regarding spending the funds received before the end of 2022. World Renew returned the funds to All We Can in November 2022, totalling £126,308. The majority of which was repurposed to other emergency responses in particular the East Africa response and £9,924 was ringfenced to support EMH (Eglise Méthodiste d'Haiti) respond to the current situation in Haiti.

Unrestricted Restricted 2023 Total
Unrestricted		 Restricted 2022 Total
3. Investment income Funds Funds Funds
Funds		 Funds Funds
£ £ £ £ £ £
Central Finance Board distributions 12,708 0 12,708 12,349 0 12,349
Central Finance Board interest 10,313 0 10,313 6,459 0 6,459
Other interest 36,773 0 36,773 208 0 208
Total Investment income 59,794 0 59,794 19,016 0 19,016

4. Recharge to Y Care International

On 1 September 2021, the charity entered into a Collaboration Agreement with Y Care International to conduct fundraising activities on its behalf, to support programmes and projects that are in furtherance of its objects, and to work together to share resources in order to achieve cost savings. The recharge to Y Care International is at 20% of shared resources which includes the time and expertise of the charity's staff, programme management and support, finance services, HR services, legal services and office management.

2023 2022
The charge for the year is analysed as follows: £ £
Share of staff costs 289,532 256,270
Share of administration costs 79,616 85,655
Share of communications costs 48,195 39,660
Share of fundraising costs 43,780 41,252
Total share of costs 461,123 422,837

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Notes to the financial statements for the year ended 31 August 2023 (continued)

5.1 Analysis of total expenditure 2023 Raising funds
Development
Humanitarian
Global
Education
2023
Total
£
£
£
£
£
Grants to institutions (Note 9)
Foreign exchange (gain)/loss on grants (Note 8)
Partner development
Staff costs (Note 10)
Office cost
Communications and marketing
Share of support costs (Note 6)
Recharge to Y Care International (Note 4)
Total expenditure
5.2 Analysis of total expenditure 2022		 0
1,165,950
521,828
0
1,687,778
0
3,330
(14,440)
0
(11,110)
0
490,389
628
0
491,017
403,978
603,712
207,992
231,980
1,447,662
35,304
0
0
0
35,304
279,142
60,244
60,244
60,244
459,874
101,235
151,288
52,122
58,133
362,778
(144,380)
(176,083)
(65,142)
(75,519)
(461,124)
675,279
2,298,830
763,232
274,838
4,012,179
Raising funds
Development
Humanitarian
Global
Education
2022
Total
£
£
£
£
£
Grants to institutions (Note 9)
Foreign exchange (gain)/loss on grants (Note 8)
Partner development
Staff costs (Note 10)
Office cost
Communications and marketing
Share of support costs (Note 6)
Recharge to Y Care International (Note 4)
Total expenditure		 0
1,127,089
501,854
0
1,628,943
0
23,329
13,442
0
36,771
0
630,443
0
0
630,443
287,315
538,266
145,853
146,358
1,117,792
32,180
0
0
0
32,180
239,920
90,465
90,465
115,090
535,940
109,585
193,569
62,688
62,432
428,274
(130,407)
(164,457)
(59,964)
(68,009)
(422,837)
538,593
2,438,704
754,338
255,871
3,987,506

Notes to the financial statements for the year ended 31 August 2023 (continued)

6. Analysis of support costs 2023
Total
2022
Total
£
£
Rent and service charge
IT cost
Software amortisation
HR and training
Recruitment
Printing, postage and stationery
Telephone
Small capital and equipment maintenance
Bank charges and fees
Legal and professional fees
Outsourced services and fulfilment
Subscriptions
Insurance
Travel and subsistence
Other office costs
Governance costs (Note 7)
Total support costs		 3,981
50,729
36,747
118,924
4,340
4,340
36,858
26,471
28,071
30,374
9,834
14,124
9,089
7,879
87,988
44,254
8,395
10,830
22,808
19,496
38
1,839
17,738
7,410
17,007
20,085
47,391
10,682
0
9,901
32,494
50,936
362,779
428,274

Support costs are allocated based on the weighted average of staff cost

7. Analysis of governance costs
Trustee recruitment
Audit fees (Note 12)
Legal & professional fees
Trustee meetings and expenses
Subscriptions
Total governance costs		 2023
Total
2022
Total
£
£
0
16,800
18,000
16,740
0
13,760
13,834
3,282
660
354
32,494
50,936

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Notes to the financial statements for the year ended 31 August 2023 (continued)

8. Grants payable 2023
2022
£
£
Grants payable brought forward
Grants to institutions (Note 9)
Foreign exchange gain/(loss)
Grant payments
Grants payable carried forward (Note 16)
9.1 Grants to institutions - Development		 (44,635)
(45,040)
(1,687,777)
(1,628,943)
11,110
(36,771)
1,546,445
1,666,119
(174,857)
(44,635)
2,023
2022
£
£
Ethiopia
Addis Hiwot Rehabilitation and Reintegration Association (AHRRA)
Ethiopia
Adheno Integrated Rural Development Association (Adheno)
Ethiopia
Alem Birhan Self Help Community Based Development Association (Alem Birhan)
Ethiopia
Help for People with Disabilities Organisation (HPD-O)
Malawi
Adolescent Girls Literacy Plus (AGLIT+)
Malawi
Churches Action in Relief and Development (CARD)
Malawi
Eagles Relief and Development Programme International
Malawi
Foundation for Active Civic Education (FACE)
Sierra Leone Methodist Church of Sierra Leone (MCSL)
Sierra Leone Mamie Foundation
Sierra Leone Pikin to Pikin Movement
Uganda
Sustainable Multi-Sectoral Actions for Development (SMAD)
Uganda
Concern for Children and Women Empowerment (COFCAWE)
Uganda
First African Bicycle Information Organisation (FABIO)
Uganda
Methodist Church in Uganda (MCU)
Uganda
BUBA
Zimbabwe
Centre for Gender and Community Development (CGCDZ)
Zimbabwe
Health Education Food Security Organisation (HEFO)
Zimbabwe
Local Initiatives and Development Agency (LID)
Zimbabwe
Methodist Development & Relief Agency (MeDRA)
Zimbabwe
Zubo Trust (Zubo)
Liberia
SHIFSD
Liberia
RHRAP
Liberia
ERDI		 92,000
35,000
65,000
61,702
50,000
46,700
69,410
35,001
53,000
45,000
65,905
75,910
55,000
65,000
46,962
40,000
36,517
35,000
10,016
0
4,373
0
57,880
61,490
73,768
58,000
75,000
66,594
0
0
35,000
0
49,957
41,768
63,922
53,500
0
50,000
70,000
73,992
52,000
48,881
0
0
5,030
0
15,000
0
Total Africa 1,045,740
893,538
Bangladesh
DanChurchAid
India
Church in North India
India
Rural Education Activities for Development (READ)
India
Srijan Foundation (Srijan)
Jordan
The Lutheran World Federation (LWF)		 0
33,000
0
36,022
0
62,669
0
0
0
33,000
Total Asia 0
164,691
Caribbean
Methodist Church in the Caribbean and the Americas (MCCA)		 120,209
68,860
Total Caribbean 120,209
68,860
Total Grants to Institutions - Development 1,165,949
1,127,089

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Notes to the financial statements for the year ended 31 August 2023 (continued)

9.2 Grants to institutions - Humanitarian 2023
2022
£
£
Cameroon
Nkong Hill Top Common Initiative Group (NADEV)
Cameroon
Presbyterian Church in Cameroon (PCC)
Ethiopia
Addis Hiwot Rehabilitation and Reintegration Association (AHRRA)
Ethiopia
DanChurchAid (DCA)
Somalia
The Lutheran World Federation (LWF)
Somalia
Medair
Kenya
FH Kenya
Malawi
Adolescent Girls Literacy Plus (AGLIT+)
Malawi
Churches Action in Relief and Development (CARD)
Malawi
Eagles Relief and Development Programme International
Malawi
Foundation for Active Civic Education (FACE)
Sierra Leone
Methodist Church of Sierra Leone (MCSL)
Uganda
Concern for Children and Women Empowerment (COFCAWE)
Uganda
Sustainable Multi-Sectoral Actions for Development (SMAD)		 0
0
0
0
0
0
25,000
0
25,000
0
52,694
0
41,473
0
0
10,000
0
16,000
0
10,000
0
10,000
0
0
0
17,919
0
0
Total Africa 144,167
63,919
Bangladesh
DanChurchAid (DCA)
India
Church in North India
India
Church of South India Synod
India
Henry Martyn Institute
India
Rural Education Activities for Development (READ)
Lebanon
World Renew
Jordan
The Lutheran World Federation (LWF)
Pakistan
CWSA
Pakistan
Diocese of Hyderabad, Churchof Pakistan		 40,000
0
0
0
0
0
0
10,380
0
0
0
0
37,000
0
33,032
0
26,033
0
Total Asia 136,065
10,380
Haiti
Eglise Methodiste d'Haiti (EMH)
Haiti
The Salvation Army
Haiti
World Renew		 0
0
0
15,554
0
78,452
Total Caribbean 0
94,006
Ukraine
DanChurchAid (DCA)
Ukraine
Mediterranean Hope (FCEI)
Ukraine
The Lutheran World Federation (LWF)
Ukraine
Methodist Church In Britain (WMF)
Ukraine
Medair UK
Ukraine
United Methodist Church Ukraine
Syria/Turkey
The Lutheran World Federation (LWF)		 86,598
100,000
0
13,549
79,998
100,000
0
60,000
0
50,000
0
10,000
75,000
0
Total Europe 241,596
333,549
Total Grants to institutions - Humanitarian 521,828
501,854
Total Grants to institutions 1,687,777
1,628,943
10. Staff costs 2023
2022
£
Salaries
National insurance
Increase/(decrease) in accrued holiday pay
Pension costs - defined contribution scheme (unrestricted)
Pension costs - defined contribution scheme (restricted)
Death in service & critical illness cover		 1,204,257
1,043,179
122,352
110,298
(835)
8,515
94,957
60,344
0
28,519
26,931
30,496
Total staff costs 1,447,662
1,281,351

The average number of staff employed during the year was 29 (2022: 25).

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Notes to the financial statements for the year ended 31 August 2023 (continued)

10. Staff costs (continued)

The key management personnel comprise the Trustees, the Chief Executive, the Director of Programmes & Partnerships, the Director of Public Engagement and the Director of Finance & Resources. The total employment benefits including employer pension contributions of the key management personnel were £373,428 (2022: £349,762).

The number of employees receiving emoluments, excluding The number of employees receiving emoluments, excluding pension contributions, of more than £60,000:
2023 2022
Total emoluments in the range:
£60,000 - £69,999 0 0
£70,000 - £79,999 0 2
£80,000 - £89,999 3 1
£90,000 - £99,999 1 0

In respect of higher paid employees, benefits were paid into a defined contribution scheme for (2023: 4) employees. Total contributions to defined contribution schemes in respect of these employees were £31,954 (2022 £33,302).

Pension arrangements

For the year to 31 August 2023, pension arrangements for staff were provided by two separate schemes.

The charity is a participating employer of the Pension and Assurance Scheme for Lay Employees of the Methodist Church (PASLEMC), a defined benefit scheme. The charity's participation in this scheme changed on 30 September 2012 when it was closed to new employees of the charity and the scheme was closed to future accrual with effect from 1 June 2019. Full details of the scheme can be found in the Consolidated Report and Accounts of The Methodist Church in Great Britain (charity registration number 1132208).

The charity also makes contributions into a defined contribution scheme operated by AEGON for all staff members, which includes a salary sacrifice arrangement. The charity's contributions are charged as an expense in the pay period to which they relate.

Volunteers

Volunteers give time in the UK as speakers, coordinators, office administrators, fundraisers and many other activities. In addition there are many other volunteer hours given by the men and women working alongside our partners in the countries where we operate.

The Board believes it is not possible to quantify volunteer hours and their value is not recognised in the accounts.

11. Expenses reimbursed to Trustees 2023 2022
£
Expenses in connection with travel to board and committee meetings 6,068 1,863
Number of trustees reimbursed 13 11

None of the trustees has been paid any remuneration or received any other benefits from an employment with the charity or a related entity.

12. Auditor remuneration 2023 2022
£
Statutory audit fees 18,000 16,320
Statutory audit fees over/(under) accrual 0 420
Other services 0 6,270
Total auditor remuneration 18,000 23,010

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52

Notes to the financial statements for the year ended 31 August 2023 (continued)

13. Intangible fixed assets

£
Software
At cost
At 1 September 2022 21,700
Additions during the year 0
Total 21,700
Amortisation
At 1 September 2022 14,467
Charge for the year 4,340
Total 18,807
Net book value as at 31 August 2023 2,893
Net book value as at 31 August 2022 7,233

14. Investments

Investments are held in accordance with the charity's investment policy detailed in the Trustees' Report. All investments are held with the Central Finance Board of the Methodist Church or its subsidiary Epworth Investment Management.

2023 2022
£ £
Trustees Interest Fund 0
 18,475
CFB Corporate Bond Fund 0 84,496
CFB Property Fund 0 68,330
Epworth Climate Stewardship Fund 99,875 472,210
CFB Gilt 0 0
CFB Global Equity 247,161 0
CFB Uk Equity Fund 100,631 0
FP Foresight Global 74,456 0
L&G UK Property 12,773 0
Royal London Short Term 9,792 0
Rathbone Ethical Bond Fund 22,780 0
Threadneedle UK Social Bond 9,795 0
Vanguard UK Gov Bond Index 12,954 0
Vanguard US Gov Bond Index 44,624 0
Total investments 634,841 643,511
Fair value at 1 September 643,511 678,734
Additions 1,515,524 32,475
Disposals (1,389,476) (13,300)
Transfer into CFB (57,069) 0
Net gain on disposals (13,670) 1,397
Net unrealised investment gains/(losses) (63,979) (55,795)
Fair value at 31 August 634,841 643,511
Historic cost 698,820 581,746
Unrealised gains (63,979) 61,765
Fair value at 31 August 634,841 643,511
15. Debtors 2023 2022
£ £
Prepayments and accrued income 691,815 1,033,729
Gift Aid receivable 4,306 2,591
Other debtors 304,816 104,449
Total 1,000,937 1,140,769

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53

Notes to the financial statements for the year ended 31 August 2023 (continued)

16. Creditors: amounts falling due within on e year
2023
2022
£
£
87,898
62,793
221
253
174,857
44,635
13,847
11,629
82,243
140,018
359,066
259,328
Balance
01.09.22
Income
Expenditure Fund Transfer
Other
Transfer
Balance
31.08.23
£
£
£
£
£
£
Trade creditors
Methodist Church in Great Britain (Note 19)
Grants payable (Note 8)
Accrued pension contributions
Accruals and deferred income
Total
17.1 Restricted funds 2023
Development
Bangladesh
Caribbean
Ethiopia
India
Jordan
Lesotho
Malawi
Sierra Leone
Uganda
Zimbabwe
Legacy to be allocated
OPM Exch rate difference
Humanitarian
Jordan
Refugee Appeal
Emergency Relief Fund
Haiti Earthquake
East Africa Appeal
Pakistan Floods
Bangladesh
Syria-Türkiye Earthquake
Malawi Cyclone Freddy
Ukraine Emergency		 0
0
0
0
0
0
4,077
72,000
(107,545)
31,468
0
0
42,484
40,000
(82,484)
0
0
0
2,068
40,000
0
(5,068)
0
37,000
0
0
0
0
0
0
26,400
20,000
0
(26,400)
0
20,000
0
64,775
(64,775)
0
0
0
21
40,000
(36,517)
0
3,504
245
125,000
(125,245)
0
0
0
0
1,760
(37,760)
36,000
0
0
36,000
0
0
(36,000)
0
0
0
(13,344)
0
0
0
(13,344)
111,295
390,191
(454,326)
0
0
47,160
0
0
0
30,000
0
30,000
0
2,931
0
(2,931)
0
0
0
1,452
0
48,548
0
50,000
34,489
9,924
0
(44,413)
0
0
0
217,156
(145,043)
0
0
72,113
880
54,821
(55,701)
0
0
0
0
11,373
(15,757)
4,384
0
0
0
240,147
(78,550)
(42,001)
0
119,596
0
54,036
0
44,413
0
98,449
539,179
46,347
(147,286)
(38,000)
0
400,240
574,548
638,187
(442,337)
0
0
770,398
Total restricted funds 685,843
1,028,378
(896,663)
0
0
817,558

Other transfers represent the transfer of funds received after an appeal is closed that are re-allocated in accordance with the terms of the original appeal.

Notes to the financial statements for the year ended 31 August 2023 (continued)

17.2 Restricted funds 2022 Balance
01.09.21
Income
Expenditure Fund Transfer
Other
Transfer
Balance
31.08.22
£
£
£
£
£
£
Development
Bangladesh
Caribbean
Ethiopia
India
Jordan
Lesotho
Malawi
Sierra Leone
Uganda
Zimbabwe
Legacy to be allocated
Partner Training & Development
Humanitarian
Coronavirus Appeal
Emergency Relief Fund
Haiti Earthquake
Malawi Storm Ana
Pakistan Floods
Ukraine Emergency		 0
13,899
(12,231)
(1,668)
0
0
20,877
65,814
(72,211)
(10,403)
0
4,077
0
176,281
(112,643)
(21,154)
0
42,484
42,615
15,041
(48,669)
(6,919)
0
2,068
0
19,186
(16,883)
(2,303)
0
0
30,000
0
0
(3,600)
0
26,400
2,520
70,621
(64,666)
(8,475)
0
0
27,310
40,000
(59,212)
(8,077)
0
21
14,263
43,401
(52,211)
(5,208)
0
245
4,895
97,994
(91,131)
(11,758)
0
0
0
36,000
0
0
0
36,000
92,797
79,623
(162,866)
(9,554)
0
0
235,277
657,860
(692,723)
(89,119)
0
111,295
28,043
3,345
(29,192)
(401)
(1,795)
0
0
1,509
0
(181)
(1,328)
0
39,020
101,675
(94,005)
(12,201)
0
34,489
0
48,312
(45,637)
(5,798)
3,123
0
0
1,000
0
(120)
0
880
0
1,004,690
(344,948)
(120,563)
0
539,179
67,063
1,160,531
(513,782)
(139,264)
0
574,548
Total restricted funds 302,340
1,818,391
(1,206,505)
(228,383)
0
685,843

Other transfers represent the transfer of funds received after an appeal is closed that are re-allocated in accordance with the terms of the original appeal.

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Notes to the financial statements for the year ended 31 August 2023 (continued)

17. Restricted funds (continued)

Restricted funds represent donations and legacies income received and disbursed in respect of development and humanitarian relief projects.

The fund transfer represents a fund administration charge of 12% levied on all restricted donations. This is to cover costs incurred in raising and administering the restricted fund. This charge does not apply to restricted grants, which have their own individual cost recovery arrangements.

18.1 Unrestricted funds 2023 Balance
01.09.22
Income
Expenditure
Investment
loss
Transfers
Balance
31.08.23
£
£
£
£
£
£
Designated funds
Fixed assets fund
Legacy equalisation fund
Programmes & partnerships fund
Public engagement fund
Relocation and IT equipment fund
General funds
General reserves		 7,233
0
(4,340)
0
0
2,893
795,000
0
0
0
0
795,000
490,000
0
(355,974)
0
0
134,026
50,000
0
(50,000)
0
0
0
50,000
0
(12,517)
0
0
37,483
1,392,233
0
(422,831)
0
0
969,402
1,112,863
2,182,783
(2,692,685)
(13,670)
0
589,291
Total unrestricted funds 2,505,096
2,182,783
(3,115,516)
(13,670)
0
1,558,693
18.1 Unrestricted funds 2022 Balance
01.09.21
Income
Expenditure
Investment
loss
Transfers
Balance
31.08.22
£
£
£
£
£
£
Designated funds
Fixed assets fund
Legacy equalisation fund
Programmes & partnerships fund
Public engagement fund
Staff transition and development fund
Relocation and IT equipment fund
General funds
General reserves		 11,573
0
(4,340)
0
0
7,233
795,000
0
0
0
0
795,000
700,000
0
(210,000)
0
0
490,000
120,000
0
(70,000)
0
0
50,000
50,000
0
(50,000)
0
0
0
100,000
0
(50,000)
0
0
50,000
1,776,573
0
(384,340)
0
0
1,392,233
804,574
2,530,965
(2,396,661)
(54,398)
228,383
1,112,863
Total unrestricted funds 2,581,147
2,530,965
(2,781,001)
(54,398)
228,383
2,505,096

Recharges for the year have been reallocated from transfers to expenditure.

Designated fixed assets fund

This fund represents the unamortised carrying value of unrestricted fund fixed assets.

Legacy equalisation fund

This fund was set up during the financial year 2020-21 to better protect the charity's activities from future variations in legacy income, which is impossible to predict with any certainty. Again in the financial year 2022-23, unrestricted legacy income was significantly higher than budgeted, as a result a release of funds was not required during the year.

Programmes & partnerships fund

This fund was set up during the financial year 2020-21 both to expand the geographical spread of our charitable activities and to assist with the capacity development of partners in those new countries. The opening balance on this fund was £490k to cover grant payments to new partners and the further development of their capacity. In 2022-23 £356k has been released for programmatic work as well as to invest in building the capacity of our partners including partners in the two new countries, Liberia and Sierra Leone.

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Notes to the financial statements for the year ended 31 August 2023 (continued)

18. Unrestricted funds (continued)

Public engagement fund

On 1 September 2021, the charity entered into an agreement with Y Care International to provide, inter alia, fundraising services on its behalf. This fund was set up in 2021-22 to allow the charity to both re-engage with the Y Care supporter base and to expand the range and volume of supporters. The opening balance on this fund comprised of £50k which has been fully utilised for fundraising and marketing activities during the year.

Relocation and IT equipment fund

The fund was set up during 2020-21 to cover office relocation and IT equipment costs. The opening balance on this fund was £50k. The charity moved offices in July 2023 and so far £12k has been utilised on the relocation with the balance expected to be spent in 2023-24 financial year.

General reserves

General reserves are those unrestricted funds in hand, over and above those set aside for designated purposes. There was no change to the reserves policy during the year, which states that general reserves should be a minimum of 20% of the following year's income budget, excluding emergency donations. The total income budget for the year ended 31 August 2024 is £3,075,754, of which £129,300 is emergency donation income, giving a minimum general reserves figure of £589,291 which corresponds to the general reserves maintained at 31 August 2023 (2022 £551,000).

Notes to the financial statements for the year ended 31 August 2023 (continued)

19. Related parties and ultimate parent undertaking

During the year the charity received donations from Trustees of £1,765 (2022: £2,684)

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