2022-06-30-accounts

ANNUAL REVIEW JULY 2021- JUNE 2022

79% OF FAMILIES ACHIEVED FOOD SECURITY IN OUR PROJECTS THIS YEAR

WE REACHED 1.1 MILLION PEOPLE IN RURAL AFRICA

12,848 DONORS FROM 36 COUNTRIES SUPPORTED OUR WORK 1

Contents

3 Letter from the Chairman

4 A tale of two farmers

6 Paul Stuart: the case for hope

8 Where we work

Rural Africa is rich with opportunity: with resourceful communities, and land which can grow food and hopeful futures.

Our vision:

A confident, thriving and sustainable rural Africa

10 We will reach five million more people by 2030 12 Rebranding as Ripple Effect

13 Taking our lead from Africa 14 Our Africa-based expertise 16 Responding to crisis

20 Co-creating projects: why NGOs can’t act alone 23 Understanding our donors’ objectives 24 Our goals and achievements 26 Our governance structure 26 Becoming a more diverse organisation 27 Financial summary

28 A day in the life of Elizabeth Nyadimo

Our mission:

To inspire and equip African communities to transform lives and protect the planet

Our values:

Integrity Compassion

Accountability

Cover: Lydia Nakintu watering the backyard vegetable garden she has developed through her involvement with the Push Pull Technology project in Kyotera, Uganda.

Right: Aisha Namugenyi sells her surplus avocado crop for income. She is also part of the Kyotera project, now in its second year.

During the period covered by this Annual Review we changed our trading name to Ripple Effect.

For consistency we refer throughout to the organisation and our projects as Ripple Effect, even if at the time we were known as Send a Cow.

Letter from the Chairman

Ripple Effect – formerly Send a Cow – made great strides in 2021-22. We increased our income from £6.65m to £7.52m, and worked with a record 1.1 million people. We set an ambitious growth strategy to 2030 and rolled out our new name and branding to fit. We welcomed a major new delivery partner and implemented vital organisational changes.

We were able to build our income, reach and impact on rural livelihoods in six countries in Africa despite the headwinds from climate change, as well as further frustrating delays due to Covid-19, conflict in Ethiopia, inflation, and UK government aid budget cuts.

The revised strategy we published in April set out our plans to reach another five million people by 2030. We will grow largely through new delivery and funding partnerships, and by extending our cost-effective training from our traditional selfhelp farmer groups to neighbouring communities.

New beginnings

The ripple effect of how our impact multiplies inspired our new name and rebranding. While the well-loved Send a Cow brand reflected our origins, it no longer fitted what we do.

In line with our strategy, we signed agreements with new partners Baynards Zambia Trust (BZT) and Zambian Rainbow Development Foundation (funded by BZT), who serve 90,000 people in Zambia. This cooperation will greatly expand our reach and effectiveness there.

We also advanced our Africa Forward initiative, moving programme leadership closer to where

we work. Our Africa Director and Country Directors now drive our projects, supported by thematic experts at our new Africa hub office.

A new leader of the Board

With our direction set, a powerful new brand, skilled staff in Africa, the UK and the US, and a strong Board of Trustees, it’s time I stepped down. So after seven exciting years, this is my last Letter from the Chairman – and the end of a long family connection, since my brother Martin became CEO of what was then a tiny charity in 1999. A new Chair will be announced shortly.

If we have come far, it’s thanks to the dedication of many special people. I would like to thank especially Paul Stuart, CEO since 2016, for his continuing hard work, vision, faith, courtesy and good humour: he’s a delight to work with. I also want to thank all our staff, my amazing trustee colleagues and our country trustee boards for their great support.

But none of our work is possible without our loyal donors. Thank you from the bottom of my heart for your support through thick and thin.

I will continue to do what I can to help fund Ripple Effect’s work with millions of African farmers in poverty – and I very much hope you will too.

John Geake

Chairman of the Ripple Effect Group Board of Trustees

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A tale of two farmers

Two farmers living less than a mile apart from one another are demonstrating our ripple effect in action

Sylvia Nakisilinya and her young family live along one of the remote tracks in the Kyotera district of south-western Uganda.

In June 2022, she had not heard of Ripple Effect, or the organisation under its previous name Send a Cow. Yet her neat garden – unlike those of many houses across rural Uganda – is full of well-designed vegetable beds, bursting with crops. She sells her surplus and is able to pay her children’s school fees.

“It has not always been like this”, she says. “I admire farmers so much and have watched my neighbours [who work directly with Ripple Effect]. It is from them I have learnt! Now, with this vegetable garden, I sell and get money. We used to be sickly but with my big harvest I feed my family, so they are healthy.”

Less than a mile away, one of those neighbours, William, stands in the middle of his thriving maize field.

Above left: Ugandan farmer Sylvia Nakisilinya, who has adopted Ripple Effect techniques from neighbouring farmer William (above right), who is part of the Push Pull Technology project in Kyotera, coordinated by Ripple Effect’s Robert Tamuzade (right).

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He is a member of the Alinyikira selfhelp group in the Ripple Effect Push Pull Technology project.

“Here I greet friends and strangers who come from miles to ask me about what I have done. They ask: how are your crops so healthy? I tell them Robert has taught me push pull for controlling pests on my maize. I do this work with determination and look how I have benefitted! I can now give a better life to the orphaned children I care for.”

used to fear talking to others. He was ashamed by what little he had. Now he is the talk of the village – and beyond his own village.

“Knowledge and skills are passed on and on to people outside the project”

“I am proud that many people have seen what I do and want to adopt the same methods. I will continue to encourage others and teach them so that they too can be free from poverty.”

Robert Tamuzade, Project Coordinator for Ripple Effect Uganda, explains why this transfer of knowledge and skills is vital for building sustainable development.

“I am proud to have worked alongside William over the past two years and see what he has achieved.

“You would not believe it now, but he

Robert Tamuzade, Project Coordinator for Ripple Effect Uganda

“This is why Ripple Effect is special. We work intensively with a group of farmers until they are self-sufficient. But the effects quickly spread. Knowledge and skills are passed on and on, to people outside the project, in different communities altogether.

“This ripple effect is how we will build a confident, thriving and sustainable rural Africa.”

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The case for hope

In the UK this year we had some experience of the climate in crisis. And now we’re in a cost of living emergency. But when you stand on the edge of a ravine in Burundi you really see how rural African communities are hit first and worst By Paul Stuart, CEO

This trip in June was my first visit back to our country programmes in 26 months.

Alex Niyongabo, Project Manager for Burundi, was showing me what happens in Mwaro, where we’re running our Food and Income Security project, when torrential rains sweep down steep slopes towards homes and farmlands.

Groups of local people across the hillside were digging trenches to stabilise the slopes and protect their land down in the valley from flooding.

It was work made possible by collaboration with the Burundi Ministry of the Environment, Agriculture and Livestock, with funding via Ripple Effect UK.

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“We know that resourceful rural people can produce enough to feed their communities”

Quarter 1

Our new strategy sets out a clear direction that solutions must be led from Africa. Africa Director Fred Ochieng joined us in July as the first member of our Africa office in Nairobi. His new team is providing leadership for all our work, supporting our country programmes and ensuring learning is shared effectively.

Quarter 2

The Horn of Africa is suffering from a drought described as the worst for 40 years. In October conflict escalated in the north of Ethiopia: our first priority had to be the safety of our 13 staff who were at the same risk of assault and looting as the families they were working with.

In January, our staff members were amongst the first to return,

and the shocking sights that met them emphasised more than ever the crucial importance of building people’s resilience and food security.

It is a great sign of hope that our work in Ethiopia continues to grow, with three new projects starting this year, including one funded by The Starbucks Foundation.

Quarter 3

We were delighted to sign a formal agreement with Zambian Rainbow Development Foundation who will deliver programmes in Zambia with our support: relationships like these will help us extend our reach.

Quarter 4

After extensive consultation we publicly launched our new strategy and name-change in April. Ripple Effect puts African communities at the heart of what we do and expresses the progress they can achieve.

Our Africa Leadership Meeting in Nairobi in June brought us together after two years of

virtual meetings, and leaders new and old committed to delivering our ripple effect.

The number of people we are working with increased substantially this year: by over 50 per cent. This significant achievement was possible due to our 13% growth in income, and has been driven by two key choices as we start implementing our 2030 strategy.

Firstly, we are expanding our reach by incorporating community interventions that create our ripple effect, such as peer to peer farmer training. We are also working more through local organisations.

Secondly, we are working longer with communities, such as in our Improving Nutrition projects in Ethiopia and Kenya, in order to build stronger support structures which sustain and expand our work.

We have every confidence that by starting on individual African farms, resourceful rural people can produce enough to feed their communities, their countries and beyond.

Paul Stuart visiting soil stabilisation work in Burundi with our project manager and representatives from our partner the Ministry of Agriculture.

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Where we work

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E T H I O P I A

1. Improved Livelihoods (2019-2022) Amhara

2. Developing Business Women (2019-2022) Amhara

3. Equine Welfare & Management (2020-2023) Dawuro

4. Strengthening Local Institutions (2021-2023) Dawuro

5. Climate-Smart Pest Management (2020-2022) Wolayita

6. Dairy for Nutrition & Income (2020-2023) Wolayita

7. Building Rural Resilience (2020-2022) Wolayita

8. Building Resilience & Opportunities for Youth (2020-2023) Wolayita

9. Empowering Women in Coffee Growing Communities (2021-2024) Bensa

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K E N Y A

1. Improved Equine Welfare (2018-2023) Homa Bay, Mt Elgon

2. Building Thriving Communities (2021-2023) Busia, Bungoma

3. Grass to Cash Scale Up (2022-2025) Kakamega

4. Enterprising Migori (2020-2024) Migori, West Kanyamkago

5. Amaranth Value Chain (2022-2023) Migori

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U G A N D A

1. Integrated Refugees Project (2018-2022) Lamwo

2. Living with Wildlife (2020-2023) Pakwach

3. Inclusive Livelihoods & Enterprise (2020-2023) Isingiro

4. Inclusive Livelihoods (2019-2022) Kamuli

5. Push Pull Technology (2020-2023) Kyotera

R W A N D A

1. Rwamagana Widows Empowerment (2021-2023) Rwamagana, Kayonza

2. Inka Nziza Zikamwa (2021-2024) Rwamagana, Kayonza, Ngoma, Rulindo, Nyanza, Nyaruguru

3. Greening Girinka East (2019-2022) Ngoma, Bugesera

4. Ikawa n’Inka (2019-2021) Nyaruguru, Nyanza and Bugesera

5. Empowering Coffee Communities (2021-2024) Bugesera, Nyaruguru

6. Orora Neza (2021-2023), Nyamagabe

B U R U N D I

1. Gender and Nutrition Centred Agriculture (2021-2024) Mwaro, Bujumbura

2. Food & Income Security (for communities affected by climate change) (2021-2023) Mwaro

Z A M B I A

1. Push Pull Technology (2019-2021) Petauke

From spring 2022 Ripple Effect has been supporting the project work of the Zambian Rainbow Development Foundation

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generously supporting two research projects which are helping us to evaluate and develop our programme design.

We will reach 5 more people by[million] 2030

An ambitious 2030 strategy and a bold new name will help us achieve that goal. By Joanna Brownbill, Director of Communications

It starts on an African farm. The farming families we work alongside tell us of their pride at becoming teachers and donors themselves. As they share what they have, and what they know, they create a ripple effect of positive change across their communities.

ambitious but achievable plan, laying out how we will reach an additional five million people by the end of the decade.

We have identified key areas where our impact can be greatest and set our targets accordingly.

It is this testimony which has driven our new strategy and rebrand, and pushed us to be bolder and ‘think beyond’.

Our 2030 strategy

In April 2022 we launched our

For example, youth. Africa has the youngest population in the world: our programmes must build skills and motivation in this generation. Currently 14 per cent of our project participants are under 30. By 2030 we want that to be at least 20 per cent.

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How we will get there

This is how we are directing our efforts to reach our goal; they are tracked year-on-year (see page 24):

1. Growth

2. Focus

3. Partnership

4. Africa Forward

5. Influence

Working in partnership

Our growth target addresses our aim to reach more of the 490 million people in Africa who live under the poverty line (UNCTAD, 2021). To do that, we will need to take our projects to more people in the countries where we are already working, and also extend into new countries.

1. We can offer greater support to our project participants, and greater value to our funders, by focussing on our areas of expertise and building collaborations with organisations that specialise in complementary areas, such as micro-finance and health.

2. Working alongside organisations who have indigenous knowledge and understand the local context increases the effectiveness of our programmes, while ensuring agency remains with the community.

3. Local, established partners have existing offices, staff and connections – both to the community groups and to wider networks such as government departments. This means we can work more efficiently, with reduced overheads, improving our return on investment.

This year we secured a landmark partnership with the Zambian Rainbow Development Foundation – an NGO based in Masansa, in the Central Province, which supports 90,000 people in rural Zambia.

This is a significant development for Ripple Effect which paves the way for us to work effectively in more countries, and brings myriad benefits:

1. Our three decades of experience working with governments, like-minded NGOs and civil society has shown that when we work together, we can achieve more.

“I am so enthusiastic about this partnership. I am convinced that together we will deliver to those communities who have for so long been unattended to by governments and other organisations.”

Brandy Mungaila, Country Director of ZRDF

How we contribute to the international SDGs

All of our work contributes, in some way, to most of the United Nations Sustainable Development Goals, because the drivers of poverty are complex and interconnected.

But Ripple Effect has clear areas of expertise and we have focused our five impact goals accordingly:

1. Nutrition: Ensure people have access to sufficient, safe, and nutritious food.

2. Livelihoods: Support communities to earn above the poverty line, become financially

secure and engage in a vibrant local economy.

1. Climate crisis: Support communities to effectively adapt to the climate crisis and restore ecosystems.

2. Inclusion: Ensure the voice and agency of marginalised communities.

3. Influence: Be a catalyst of change in policy and practice, as well as maximising impact through partnerships.

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Rebranding as Ripple Effect

We are proud that as Send a Cow the lives of 2.5 million people have been transformed, but it was evident we wouldn’t be able to reach our goal for growth without change.

That meant a new name, new look and new ways of talking about what we do. In June of this year we launched our new name Ripple Effect, which builds on the strong heritage of the Send a Cow brand.

Extensive research proved that we needed to show in the clearest and simplest way how we support a thriving rural Africa, and that the name Send a Cow was holding us back.

Data collected in 2021-22 revealed that for every family we work with, another three families benefit. What this clearly shows is that every investment – of time, money, and staff – creates a ripple which spreads far beyond our programmes.

Guy Singh-Watson, Founder of Riverford Organic and Ripple Effect patron:

“Farmers listen to other farmers. Whether in Africa or the UK, the best way to improve farming practice is to show another farmer like them making it work on a farm like theirs; each farmer starting a ripple effect of learning and improvement.

“The sustainable farming Ripple Effect has developed and spread is the most inspiring I have seen.”

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As mobile phone
usage extends in
rural areas we’re
using it to support
our work with
remote farmers, and
extend our reach.
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How do we create a ripple effect? By Catherine Mwangi, Head of Monitoring and Evaluation

Our programmes are designed to maximise the spread of impact. These methods include self-help groups, peer farmer training, copy farming, pass-on gifts of seeds and livestock, interventions on gender and social inclusion, and community savings and loans groups.

Every farmer we work with understands that change is not just for them and their household. If they are the only ones doing well, and their neighbours are struggling, they can’t sell surplus produce to them. They may have to lend them money, and give them food, and no-one will go far.

Creating and working with groups is our great strength.

We don’t tell them what to do. Some groups decide that as well as learning together, and lending together, they will buy assets for some of the group members. Some of the self-help groups grow and join cluster-level associations (CLAs), and some develop into cooperatives.

We also work with local government officials, who learn and understand our methods. All this is vital because our projects will come to an end, but this knowledge will continue.

How do we measure our ripple effect?

It’s easy to make ambitious claims. Our donors, partners and national governments need to be able to trust that we deliver what we say we do.

What we evaluate is the multiplier from “direct participants” (who receive training and support directly from us, or one of our delivery partners)

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Africa Director
Fred Ochieng on
a visit to the UK
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to “indirect participants” (who are one step removed from direct involvement).

We do this by first understanding what has been shared between participants (such as knowledge or gifts), then assessing how this sharing has impacted the indirect participant household in terms of improvement in nutrition, food security, financial empowerment and gender and social inclusion.

In this way, we get to assess the depth and breadth of community learning, sharing and diffusion of change, and measure how we are reaching more people.

I have worked with the teams across our country programmes to create a community-led monitoring and evaluation framework, with participants involved right from the start, and providing continuous community and stakeholder feedback over the lifetime of a project.

Ultimately, it is the project participants who hold us accountable to deliver quality programmes.

Taking our lead from By Fred Ochieng, Africa Africa Director

African solutions are the essence of Ripple Effect’s Africa Forward principle, aligned to the sentiments of the former UN SecretaryGeneral, the late Kofi Annan, who urged Africa to take greater responsibility for its own problems and solutions.

our country programmes, under the direction of myself as Africa Director and supported by the thematic experts appointed this year to the hub (who you will meet on the next pages).

They ensure that we evidence our impact, and are also working on transformational cross-country programmes which will bring about a step change in our work.

Central to our work is the conviction that our project participants are thinkers who must be at the heart of the solutions to their challenges.

Poverty will not end until and unless we all come together to fight the causes, and everyone has a role to play to end world hunger.

African alliances

We are discussing

development opportunities with potential partners such as the Aga Khan Foundation and Kenya Climate Innovation Centre. Our alliance with the Zambian Rainbow Development Foundation is already testament to the achievements we can reap when we work together.

Our new Africa office

This year we established our Africa hub in Nairobi to ensure we deliver on our strategic ambition. Our country directors continue to manage

A strategic partnership grant from innocent to establish our Hub Office

When the pandemic struck in 2020, Ripple Effect’s leadership team understood that we needed to accelerate our Africa Forward approach, putting our Africa colleagues at the centre of what we do. Setting up an African hub office was key, enabling us to build our networks and influence in the region, and facilitate cross-country learning.

We shared our vision with the innocent foundation who supported the transition with a significant strategic partnership grant.

They have walked closely with us on this journey over the last two years: providing the invaluable funding needed to make this change possible, and also offering advice and challenging our assumptions.

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Our Africa-based expertise

Gender and social inclusion (GSI)

When we talk about achieving a confident, thriving rural Africa, people are at its heart. By Sofanit Mesfin, GSI Coordinator

Hub office coordination means we share best practices, but our local expertise still allows for differences in each country.

For example, in Zambia the issue we addressed was the amount of food that women get to eat, because traditionally they eat last. But in Ethiopia this year we needed to challenge the cultural traditions that prevent pregnant and breastfeeding women from eating certain types of high-protein foods.

Sustainable agriculture

Ripple Effect’s low-input, agroecological and climatepositive approach (ACPA) works well for smallholder farmers.

By Meshark Sikuku, Farm Systems Coordinator

My own education in agriculture was like most of the formal training offered by institutions across east Africa: focused on conventional, mechanised techniques designed for large-scale farms.

When I started visiting small farms I understood how agriculture is really practised by most of the rural communities across our region.

It was clear that smallholder farmers couldn’t afford the inputs, these practises were very damaging for the environment long-term, and land was still unproductive.

Our most important farming innovations

Our most important GSI innovations

Many NGOs are working on gender and social inclusion issues at a group and community level. What is most effective about our approach is that we work at a household level: understanding and adapting to individual family needs.

Our GSI at work: Joyce Uwimana

Joyce is a Rwandan widow; her living situation was unsafe, and she worked long hours on other people’s farms to get food and earn money. As a member of the Ikawa n’Inka project (which concluded this year) she has achieved:

The renovation of her house: “I have peace of mind from having a safe place to live.”

Rainwater harvesting: a water tank provided by the project collects rainwater from her new roof, saving her walking far to collect water.

Financial independence from selling produce.

of households in the Ikawa n’Inka project now have access to safe water

Ripple Effect’s integrated farm systems methodology is unique. Everything is interconnected: people, their land, their resources, their community. I haven’t seen this approach in other organisations.

Our sustainable agriculture at work: the Mukasibo family

The farming family I met in Rwanda this February demonstrates the effectiveness of our approach.

Before they joined the Greening Girinka project the Mukasibos did not have enough food; their small house was dilapidated, the children couldn’t go to school and domestic conflict was common.

This year, as the three-year project

95%

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concludes, the family has enough income from surplus crops to pay for school fees and buy medical insurance. They are also renting more farmland, and both have occasional employment as trainers to other farmers.

What is remarkable is that both husband and wife spoke together about the improvements in their lives, and their future.

Mrs Mukasibo says: “We plan to raise RWF 5 million (£4,000) from our savings and by selling our crops and goats, to buy the land we rent. That is our goal.”

Their resources now include:

Income from selling bunches of amaranth (rich in vitamin C) and beetroot: RWF 3,100 per day (£2.50)

Income from training: RWF 5,000 per day (£4)

Two (improved) houses

Eight goats (rented out to neighbours, who raise them)

800kg maize + 200kg beans (as stock in the house)

237%

Enterprise development

Farm development does not stop once a farmer is producing enough food to feed their family. By Deogratius Egeru, Enterprise Coordinator

If we can support farmers in developing agribusinesses, we are helping to create opportunities.

Our most important enterprise innovations

Market understanding is key to income and business development. For example, a farmer may be trying to sell a soyabean variety which is good for eating but the buyer is looking for a different variety for producing oil.

If farmers understand what the market needs, their self-help group can decide collectively what they will all grow and negotiate a better price.

Our enterprise development at work: Phoebe Nabakossa

In Uganda this year, I met Phoebe who is working with the Push Pull Technology project in Kyotera (which is using companion planting to repel and attract pests and revitalise soil). Before Phoebe started working with Ripple Effect, her family ate only one meal a day.

• She was given a heifer and has developed a thriving dairy business producing 10 litres of milk a day with highquality fodder.

• She also sells 10 bales of hay a fortnight, earning more than UGX 174,000 (£40) a month.

• She makes 80L of liquid soap a month (in demand during the pandemic), earning UGX 84,000 (£18.30).

of farmers in the Push Pull Technology project have more than 4 sources of income, halfway through the project

61%

increase in farmers producing milk in the Greening Girinka project, with yields increasing nearly 3x

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Phoebe Nabakossa
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Left: Meshark Sikuku with the Mukasibo family

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Responding to crisis

This year a multiple wave of disasters hit sub-Saharan Africa, which compounded to create acute need in the regions of Ethiopia where we work. The families engaged with Ripple Effect have developed resources and resilience that helped them to survive these emergencies. By Aklilu Dogisso, Ethiopia Country Director

Ripple Effect is not a disaster relief organisation. But our work to eliminate poverty ensures that the families we work with have a greater capacity to withstand the economic, environmental or political upheavals they may face.

For areas such as Kutaber, in northern Ethiopia, which have been terribly affected by conflict, we have developed an agile hybrid of development and emergency interventions which has enabled us to to respond to urgent need.

Climate crisis

Better outcomes for trained farmers

Dairy for Nutrition and Income (DaNi) project, Wolayita (Southern Nations region) funded by Jersey Overseas Aid

In this past year the effects of the climate crisis in this region, south of Addis Ababa, have been extreme.

In the highlands, farmers can plant barley, maize, peas and horse beans (fava beans). But in these lowland areas only maize or sorghum will grow, and unpredictable rains and drought have devastated crops, communal grazing lands and the supply of fodder.

Driving through this region you see maize wilting in the fields and livestock in very

poor condition. When you visit families in their homes they have nothing in their kitchens.

In the DaNi project we have been training 1,978 families in animal feed preparation and storage. We advise them to keep fewer animals in better condition, and this is a big shift for these communities.

During the first year of the project (2021), Covid restricted our ability to deliver training. Despite this, during the drought:

DaNi farmers’ animals survived better than the livestock of other families.

Our training in the construction of hand-dug

wells means that families have water for their livestock and domestic use.

Farmers have introduced short-season crops such as chickpeas and vegetables which can survive the unpredictability of the rains.

Milikias, one of the farmers in the DaNi project, says:

“I received donations of different types of vegetable seeds: carrot, beetroot, cabbage, and I planted them all.

“In the first year we had enough for home consumption, and I also earned 7,500 birr (£120) and bought one bull.”

Project results

At the end of year one, 85% of families were confident their farm could meet all their food and income needs.

By the end of Year 2 (2022), earnings had increased 38%

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Climate crisis knows no borders: in
Rwanda, farmer Gaspard Nzabamwita
now carries water from a shrinking lake to
irrigate his crops during the dry season.
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Conflict

Developing Business Women, project had some resources. Kutaber (Amhara region) funded by Norad and Baillie Gifford The aim of this project has

The aim of this project has been to raise awareness and participation by women in household activities that generate income.

When fighting between the federal government and Tigray forces extended south to Kutaber in October 2021, people in the project kebeles (neighbourhoods) fled their homes.

Before we started working here in 2019 it was the men who decided everything: which livestock might be bought or sold, and how the money would be used.

Livestock were killed or taken, crops were stolen or withered in the fields, shops and markets were looted, homes were burned and key infrastructure including water points, medical centres and schools were damaged or destroyed.

By September 2021, 98.5% of the women involved in the project had reported “high” involvement in livestock decisions and cash management:

None of the 600 families we worked with were unaffected, but the women involved in our Developing Business Women

When the men were driven from their homes by the rebel forces, the women had small amounts of savings.

Resilience for families affected by warfare

They were empowered to make decisions that helped them survive.

When families eventually returned to their homes everything they had built up to that point was gone.

Ripple Effect staff were the first NGO personnel to return to the area in February 2022, and the Ethiopian government asked us to provide immediate enhanced support, knowing us to have strong connections to the communities.

Strategic donors such as The Donkey Sanctuary were willing to give us further unrestricted funds, allowing us to respond quickly to the community’s needs.

Project results

80% of self-help groups 85% started preparing 65% have restarted now have savings and land to plant during the backyard planting with credit schemes 2022 long rain season 30% regrowing food crops

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Covid

Working in the aftermath of the pandemic

Constructing simple tip taps in our project areas helped to combat Covid.

Covid rates across Ethiopia have declined over the year. At the start of the pandemic vaccines were not widely available, but supplies improved and there was strong government promotion of vaccination. But there was still a lot of hesitancy, and many people remain unvaccinated.

The effects of Covid:

Ministry of Health restrictions on gatherings meant self-help group members could not meet and training was delayed.

Procurements and input supplies to all projects were delayed because of movement restrictions.

Almost all our staff at administrative and operational level contracted Covid at one time or another, but fortunately there were no deaths amongst our staff.

The need to provide masks and hand sanitisation to our staff and farmers added to project delivery costs.

Cost inflation

Empowering women and families to become food secure

Empowering Women in Coffee Growing Communities (Bensa) funded by The Starbucks Foundation

Hunger results not just from food shortages, but from people’s inability to pay for food that is available. Global rises in food and oil prices have had a dramatic effect in Ethiopia.

they are able to grow their own food and as a result can protect themselves from food price rises by operating outside the market economy.

• Or they have produce to sell, which enables them to buy other goods, even at inflated prices.

concerned for my country. I am buoyed by the resilience I have seen from the farmers we work alongside, but it is clear we need more sustainable development to enable families to diversify and protect themselves.

That is why it is so important for us to start new projects like the one in Bensa.

Wheat is Ethiopia’s 4th largest import, with 27% of supplies coming from Ukraine in 2020. Food prices rose 66% over this year. In June 2022 the inflation rate in Ethiopia was 37% and 7.2 million people were reported to be facing severe food insecurity.

The increased resilience of the families we work alongside has meant:

• In projects like Improved Livelihoods in Amhara,

• When the farmers we work with have produce they can sell locally at reasonable prices it helps to stabilise the local market system, enabling non-farmer essential workers such as teachers and health workers to remain in the area.

As I write, in June 2022, Ethiopia is about to enter the “lean season”, when there is usually less food available. In our current circumstances I am very

The Bensa project began in October 2021 with the aim of making women and their families (55,260 individuals) more food secure in the face of climate change, with a variety of sustainable income sources.

Women’s empowerment and inclusion trainings are raising awareness about gender equality and encouraging women’s leadership.

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• Our Transformative Household Methodology is challenging the perception of ‘women’s roles’. A greater awareness of women’s rights is ensuring that decisions and workloads are more equally shared.

Over three years, sustainable agricultural training in the project will:

The project is also designed to improve women’s and families’ understanding of enterprise development, and their access to markets and financial services.

• Our enterprise training is developing farm businesses which can add value to products, earning higher prices for farmers.

• Develop families’ food security through crop diversification and rotation, improved animal management and natural pest control.

• Mitigate against the climate crisis by restoring biodiversity and soil health.

Raise crop yields, producing a surplus for income.

• Cluster-level Associations are bringing together groups of farmers, enabling them to share market knowledge and leverage their collective bargaining power.

• Community savings and credit schemes will allow farmers to invest more in their farm businesses.

The effect of crisis-driven inflation on the costs of project delivery

By Rowena Warren, Director of Finance and Resources

During the year, the issue of high inflation across all the countries where we work has been most evident in Ethiopia, where it has risen to over 30%. This meant that not only our project participants but Ripple Effect staff were struggling to afford basic living expenses.

We have responded by giving all our staff in Ethiopia a post-conflict salary uplift of 20% to help them with rapidly rising costs.

We have made use of forward contracts and carefully controlled our spending to minimise the impact of cost increases on programme delivery. However, we expect the results of high inflation and the weak pound to be more pronounced next year: possibly costing us more than £250,000.

Above: communities helping themselves, with village savings and loans associations like this one in Burundi.

We will continue to carefully manage our treasury and seek to mitigate currency risks, holding funds in different currencies and exploring hedging options.

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: Co-creating projects why NGOs can’t act alone

The impact that Ripple Effect’s approach has on farming families and communities is transformative, but not even our integrated and holistic approach can touch on every aspect of their lives. By Peg Bavin, Director of Programme Funding, and Winnifred Mailu, Head of Programme Expertise

The value of working in partnership is that collaborations bring synergies, so that the sum total is more than one partner can achieve alone.

Donors know this and increasingly promote partnership, some even going so far as to make it a grant funding requirement.

Being a ‘generous partner’

We are committed to inclusive partnership, which in practical terms means working with other organisations of any type or size, and building the capacity of local organisations whilst learning from what they have to offer.

At Ripple Effect we know that successful partnerships – whether at a national, regional, or very local level – must be built upon shared principles, values and vision. Working with different organisations brings variety: the chance to share experiences and learning and to enhance skills, as well as mobilise resources.

In effect, we try to be a “generous” partner, as one of our key donors described it; demonstrating respect for the specialist expertise of other organisations and valuing their contribution, whilst having confidence in our own capabilities.

Keeping our community focus

Our top priority will always be the needs of a community. It’s essential that we draw on our own, and other organisations’ areas of expertise, in order to address the increasingly complex challenges confronting smallholder farmers in the face of the global climate crisis.

Example : bringing together conservationists and communities

One such innovative partnership is that of the UK Aid funded Living with Wildlife project.

Working with conservation NGO Tusk, and with the Uganda Conservation Foundation

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(UCF) and Uganda Wildlife Authority (UWA) in the Murchison Falls National Park area of Uganda was a bold departure and an exciting new direction for us: working with organisations who bring their own perspectives and complementary priorities. Their focus is conservation of the wildlife of the park, whilst our work serves the people living close to the park.

Traditionally there is tension between conservationists and the communities because of conflicting priorities and needs.

People need food and in times of hunger will trap wild animals for bushmeat: illegal wildlife activities that the UWA is trying to prevent. Prior to the start of the project the situation was concerning as the future of many rural communities who live there, and the outlook of threatened species, were at risk.

However, by bringing together diverse partners with different aims we have created something better, a marriage between livelihoods and conservation and an intervention that serves both people and wildlife and gives communities and nature the chance to thrive.

Our contribution is to help people build food security and income from agriculture – with vegetable gardens, poultry and livestock farming offering a viable alternative to poaching – whilst Tusk, UCF and UWA are responsible for conservation activities.

Midpoint report

The number of households who are “food secure” or only “mildly insecure” rose from 17% at the start of the project to 38%.

The number of “hunger months” experienced by families has dropped from an average of 3.2 months to 1.9.

Mary Owuor plants a tree in kenya

Our first carbon sequestration partnership

In February this year we were Over the next 15 years the delighted to sign an agreement TDA will be working with with our long-standing partner the community to monitor Riverford Organic Farmers for and evaluate the carbon a new community-led project in capture. Their findings will be Ethiopia. 44,000 fruit trees will independently verified so that be planted to address food and Riverford can be confident that income insecurity, regenerate the project really does meet the the land and sequester over needs of the community while 27,000 tonnes of carbon. also contributing to their own long-term sustainability goals.

Riverford has collaborated closely with us on the design of the project, together with the local development association we have worked with for many years, the Terepeza Development Association (TDA).

We look forward to developing similar projects in the future.

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Understanding our donors’ objectives and leveraging funds effectively

By Victoria Barnes, Head of Philanthropy and Partnerships

When we get to know our supporters, we understand what motivates their philanthropy and work together to match their objectives with our funding priorities.

Match Fund, which raised £20,000 to build climate resilience for communities in Burundi.

Match funding for Kebele Giving

Some supporters want to fund projects that align with their specific interests. Others prefer to make gifts that allow us the flexibility to fund areas where the need is greatest, which might include responding to external factors such as Covid-19, and the economic crises in the countries where we work.

Match funding with The Big Give

This year, donors were again able to double the effectiveness of their contributions with match funding via The Big Give, the UK’s largest match funding campaign, and our own Kebele Giving Matched Fund.

Since 2016, Ripple Effect has raised over £400,000 through The Big Give. The Christmas campaign goes live each year on Giving Tuesday at the end of November. In 2021-22, generous online donations doubled by The Big Give and Ripple Effect philanthropists resulted in £75,000 for our Kenya programme.

In April we were delighted to run a similar campaign for the first time through their Green

In March, to mark the launch of our 2030 strategy, we boosted our Kebele Giving programme with a match fund of £75,000 from a small group of Ripple Effect philanthropists. This was made available to double the first gifts of new Kebele Giving supporters’ long-term unrestricted pledges, which are an invaluable form of funding for us.

The result was £300,000 of long-term flexible funding for our new strategy. This transformational funding mechanism, which will continue to leverage further support in the future is of strategic importance to accelerating our mission to scale our programme.

“For my wife and I the opportunity to leverage further funding for such a worthwhile charity was a significant motivation.” Andrew and Marion

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Thank you To all our thousands of dedicated individual supporters, our generous corporate partners, foundations, trusts and funding institutions…

The work we do alongside rural families in eastern and southern Africa has never been needed more.

Many of the farmers whose lives have been transformed by your support say that they wish they could thank you personally.

We couldn’t do it without your humanity and commitment, your global vision, and your willingness to connect with these communities.

From them, and from all the staff at Ripple Effect who they work with, our gratitude goes to all our donors, including:

Our institutional funders

Corporate partners

Trusts and foundations

Brooke Africa Exclusive Beatrice Laing Trust The Donkey Sanctuary Baillie Gifford Betty Lawes Foundation Guernsey Overseas Aid & Bennett & Co The Big Give Trust Development Commission Edge M&E Services The Bliss Family Charity Isle of Man Government Flourish the innocent foundation Jersey Overseas Aid ikhofi JAC Trust NORAD Moo Music Medicor Foundation UK Aid from the British people Riverford Organic Farmers The Reed Foundation USAID Stable Price The Starbucks Foundation IDEAL Standard Bank The Waterloo Foundation World Food Programme

Our Kebele Giving community

The network of private donors who commit to supporting us with long-term, unrestricted gifts.

And the 12,848 individuals, church communities and groups who gave so generously this year, enabling our work to reach more farming families in Africa than ever before.

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Our goals and achievements Changing lives, starting on an African farm

Our strategic aims

What we said we Our achievements Our goals for would do in 2021-22 this year 2022-23

Growth Sustainably build our impact to reach 5 million more people by 2030 ~~1~~ Focus Develop our areas of expertise in sustainable agriculture, gender and social inclusion, and enterprise ~~2~~

Reach at least 780,000 people.

Reached 1.1 million people.

Reach 1.2 million people: extending our reach while ensuring life-changing progress in the communities where we already work.

Started 11 projects: four in Rwanda, three in Ethiopia, two each in Kenya and Burundi, plus a research project in Uganda and Kenya.

Start at least one new project in each of the countries where we work.

Start at least two new projects in each country where we work.

Achieve income of £8m (a small increase recognising the challenging economic environment), focusing on long-term funding partnerships.

Achieve income of at least £7m.

Increased income by over 13% to £7.5m, building on relationships with key supporters.

Build our climate crisis Implemented climate crisis response: testing and adaptation projects, including extending new approaches, landscape restoration in such as tree planting, and Ethiopia, reforestation of 100 Push Pull pest and weed ha of land in Burundi, Pushcontrol. Pull organic pest control technology in four countries.

Start two new programmes promoting wealth creation at scale while providing solutions to food and nutrition security.

Develop and articulate our policies in thematic areas to share our learning and create fundraising opportunities.

Published position papers on climate crisis, sustainable agriculture, and livestock.

Promote our agroecological approach to peer organisations.

Measure the carbon footprint of the organisation for 202122.

Our carbon footprint for 2021Develop our strategy for 22 was 712.5 tonnes CO2e. greater youth participation in our projects.

Create a three-year plan to maintain our decrease in fossil fuel consumption.

Took part in Mannion Daniels Sustainability Services pilot to create a plan for reducing the carbon footprint of our operations.

Measure our carbon footprint annually and set target for the organisation’s carbon emissions.

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Our strategic aims

What we said we would Our achievements Our goals for do in 2021-22 this year 2022-23

Initiate and develop at least In January 2022 signed Initiate and develop at least Partnering two new transformational significant partnerships one new transformational partnerships. with ZRDF in Zambia, and partnership. Baynards Zambia Trust, Increase our work with their UK funders. partners to 50% by 2030, to maximise impact, Exploring further partnership opportunities. influence and income Design projects with In February 2022 signed Develop similar organisations aiming agreement with longopportunities for to reduce their carbon standing partner Riverford organisations aiming ~~3~~ impact, to achieve Organic Farmers for a to reduce their carbon sustainable benefits for project planting 44,000 fruit footprint through local ecosystems as well as trees which will sequester community-led projects. farmers. at least 27,000 tonnes of carbon (page 21). Complete the establishment Opened our Africa hub Establish board of trustees Africa of our Africa hub, including office in Nairobi and for the Africa hub. Forward recruitment of new staff. recruited leads for each of our areas of expertise Launch learning and (page 14). leadership development strategy including wider Programme strategy, succession planning. delivery, cross-team Continue to strengthen Completed our Thematic Develop e-learning training learning and African leadership in our and Capacity frameworks, modules for programme effectiveness will be areas of expertise. ensuring consistent teams. programme delivery. driven by our Africa team ~~4~~ Review our brand and story Ripple Effect name and Embed our new strategy, to ensure we effectively brand launched, expressing brand and profile, centering Influence communicate our impact impact spreading through communications on and value. communities and beyond participant-led storytelling. We will position (page 12). ourselves as an authoritative voice on Campaign for climate Petition for climate Present our expertise at justice through engagement justice action with 25,000 international forums, and effecting change in with COP26 and signatures presented at engage with thoughtAfrican rural representing the voices of Downing Street. leaders for youth and rural farming communities climate crisis. development at the Glasgow Dialogues. Rwandan farmer Gaspard Nzabamwita spoke directly to COP26 Glasgow ~~5~~ Dialogues. Influence regional policy by Achieved these goals, and Build partnerships and joining Global Agenda for also signed memorandum networks in Africa and the Sustainable Livestock and of understanding with the US. gaining UNEP accreditation. Sustainable Goals Center for Africa.

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Ripple Effect President HM King Charles III

Patrons

Toby Buckland Baroness Lynda Chalker of Wallasey Rosemary Conley CBE DL Jonathan Dimbleby Nick Park CBE RDI David Suchet CBE Guy Singh-Watson Rt Revd Ruth Worsley

Becoming a more diverse organisation

We believe that diversity makes us a better organisation: more innovative in our thinking and more responsive in supporting the communities we work with. This has been a focus for our human resources work this year.

By Rowena Warren, Director of Finance and Resources

Trustees

Sarah Brunwin (from January 2022) Fiona Crisp Stephanie Dennison Simon Doherty, Vice Chair John Geake, Chairman Simon Gill (from March 2022) Andrew Gillam, Treasurer Alison Griffith Peter Hinton David Kuwana (from January 2022) Dr Andrew Magoola (to January 2022) Patricia Napier MBE (from January 2022) Isabella Wemyss, Secretary

Chief Executive Paul Stuart

Ripple Effect (UK) The Old Estate Yard Newton St Loe Bath BA2 9BR [phone] [e-mail]

Ripple Effect (Africa) 2nd Floor Tulip House Mombasa Road Nairobi

Ripple Effect (US) PO Box 40730 Arlington, VA 22204

Ripple Effect International is a charity registered in England and Wales (299717) and Scotland (SC049792) which is a company limited by guarantee (2290024). Our registered office is at The Old Estate Yard, Newton St Loe, Bath BA2 9BR.

For us at Ripple Effect, diversity means ensuring that different contexts, experiences, perspectives and needs are taken into account to maximise our impact. Being inclusive shows that we value people as individuals; that our staff can be themselves without fear of discrimination, harassment, or victimisation. It means we care about all the people we support, and welcome all their different contributions.

Our vision is to be an organisation where all individuals in all their diversity, including their racial, ethnic, sexual, gender and religious identities, feel safe, respected, included and valued.

Our work on inclusivity

To help us achieve this we have been working on inclusivity in our country programmes.

We have started this year by focussing on disability, with a strategic alliance with international NGO Light for the World, a disability-focused organisation. Work with them has begun in Kenya, Ethiopia, and Uganda, with Burundi and Rwanda to follow shortly.

Light for the World has trained all our programme managers on disability inclusion, as well as our gender and social inclusion representatives from each of the country programmes, and will continue to mentor us on our journey.

This year we also launched inclusive recruitment practices in all our countries. In the year ahead we will be monitoring our progress and using feedback from candidates to further improve our recruitment processes. Next year we will also be making a number of accessibility improvements to the UK office, and completing accessibility audits of all our country offices.

We aren’t where we’d like to be yet, but our commitment is ingrained across the organisation and our internal Disability Confident Employer working group will ensure that we make continual improvements in this area.

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Financial Summary

£7.52m income

12,848 donors from 36 countries

Income increased by 13% in 2021-22

£3.96m Grants (2020-21 £3.54m) Grants from public and private institutions, corporate donors, trusts and foundations rose by 12% and accounted for 53% of total income. We consider this a strong achievement given the impact of cuts to UK government funding.

£2.59m Donations (2020-21 £2.60m) Despite the continuing fundraising challenges, gifts from individual supporters were little changed and made up 34% of total income.

£0.67m Legacies (2020-21 £0.35m) Supporters’ legacies provide very valuable unrestricted funds. A significant gift from one longstanding supporter helped us to exceed our targeted income in this area.

£0.29m Trading activities (2020-21 £nil) A new source of income relating to the innovative Riverford carbon sequestration project in Ethiopia (page 21).

£0.01m Other income (2020-21 £0.13m) The previous year’s receipts in this category included payments from the pandemic-related UK Government Job Retention Scheme.

£7.90m expenditure

£6.06m Africa programmes (2020-21 £5.04m) We completed eight projects, and started 11 new ones, working with 1.1 million people this year.

£1.38m Raising funds (2020-21 £1.32m) Fundraising costs increased slightly, in part due to the launch of our new branding, but we nonetheless increased our income by 13% over the year.

£0.26m Governance (2020-21 £0.25m) Governance costs relate to the overall management and control of the charity by its trustees (who are not paid) and senior management.

£0.20m Education and advocacy (2020-21 £0.20m) Once again our advocacy work this year focused on climate crisis awareness, bringing the voice of farmers in rural Africa to decision makers in international forums.

Deficit and reserves £0.38m deficit (2020-21 £0.17m deficit)

This was an intentional, planned deficit to enable us to begin new projects and establish our Africa hub office in Nairobi to bring support closer to our countries of operation. The split is as follows: £0.40m unrestricted deficit, £0.02m restricted surplus. Unrestricted reserves therefore fell slightly, to £0.91m.

A day in the life

Elizabeth Nyadimo, 30, is Ripple Effect’s first specialist community health officer on the fouryear Enterprising Migori project in southwestern Kenya. She is married with a young son, Eliam.

and negative) on topics such as HIV testing, disclosure, using condoms, STIs, adherence to medication, and preventing tuberculosis.

I live close to Migori Town, but my husband Erastus, works in Homa Bay Town 60km away and sees us at weekends.

On workdays I wake at 5am and say my prayers for 10 minutes. I do some reading on health news and HIV research, then prepare my breakfast: usually “tea” [which for Kenyans means tea with bread or toast], or porridge.

I also discuss family planning and prevention of mother-to-child transmission with women farmers.

I might spend five hours talking with one family on a first visit. I work hard to create a safe and trusting environment for my clients, almost as though I am their sister or daughter.

At 7am I wake up Eliam and get him ready. A taximan collects him at 7:30am and takes him to playgroup which runs until 3pm. (He returns with his teacher who is my neighbour – she looks after him until I get back.)

I leave happy knowing they can live healthier lives and raise children who are HIV-negative.

At 7:45am I take a motorbike taxi to work: 15 minutes to reach the office, or 30 minutes to a project community.

When I get home I collect Eliam from my neighbour and we spend time playing and dancing to music before he has supper and I put him to bed.

Healthcare is key to the Enterprising Migori project because HIV prevalence in Migori county is very high: currently 10.9%, compared to the national average of 4.3%. While we are training people in sustainable farming to improve their livelihoods we can’t ignore their health. In the project we are working with 691 people who are living with HIV.

My job can be quite bookish – there is quite a lot of research to keep up with. But the part that I love is working with people. If I can help to change attitudes towards people living with HIV, and see the changes in their lives, I feel fulfilled.

The project participants teach me about honour and mutual respect: being able to listen, understand and embrace others despite any differences in social status. They inspire me to be human.

On a typical day, I might run a twohour training session with a whole group of farmers (both HIV positive

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TRUSTEE REPORT AND ACCOUNTS JULY 2021- JUNE 2022

79% OF FAMILIES ACHIEVED FOOD SECURITY IN OUR PROJECTS THIS YEAR

WE REACHED 1.1 MILLION PEOPLE IN RURAL AFRICA

12,848 DONORS FROM 36 COUNTRIES SUPPORTED OUR WORK

Legal and administrative detail

Company number 2290024 Charity number (England and Wales) 299717 Charity number (Office of Scottish Regulator) SC049792 Registered address The Old Estate Yard Newton St Loe Bath BA2 9BR

Trustees

Sarah Brunwin (from January 2022) Fiona Crisp Stephanie Dennison Simon Doherty, Vice Chair John Geake, Chairman Simon Gill (from March 2022) Andrew Gillam, Treasurer Alison Griffith Peter Hinton David Kuwana (from January 2022) Dr Andrew Magoola (to January 2022) Patricia Napier MBE (from January 2022) Isabella Wemyss, Secretary

Principal staff

Bank

Paul Stuart Chief Executive Barclays Bank Plc P.O. Box 47 37 Milsom Street Bath BA1 1DW

Auditors

Haysmacintyre LLP 10 Queen Street Place London EC4R 1AG

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Ripple Effect (formerly Send a Cow) For the year ending 30 June 2022

Structure, Governance and Management

Ripple Effect group consists of Ripple Effect International, a company limited by guarantee (company number 2290024), Ripple Effect Trading Limited (company number 13727987) Ripple Effect Uganda registered as an NGO in Uganda, Ripple Effect Kenya registered as an NGO in Kenya, a Ripple Effect branch in Burundi and Send a Cow branches in Ethiopia, Rwanda and Zambia.

Ripple Effect’s predecessor company Send a Cow was established in 1988 and became ‘Send a Cow trading as Ripple Effect’ on 25th May 2022. The company assumed its present name Ripple Effect International on 5th September 2022. Although the names of the parent company and its subsidiaries were changed after the end of the reporting period, for consistency the name Ripple Effect is used throughout this report.

Emerge Poverty Free was a wholly owned subsidiary. It was consolidated until it transferred its remaining assets and liabilities to Ripple Effect International on 30 April 2022. It was subsequently dissolved on 16 August 2022.

All entities are considered part of Ripple Effect for operational purposes. All five companies have their own Boards and reporting requirements.

Governance and management

Ripple Effect International is a charitable company limited by guarantee. It was established in 1988 and is governed by its Memorandum and Articles of Association. The purpose of the charity is to relieve poverty in low-income countries through training in sustainable agriculture and community development.

The overall strategy and policy for Ripple Effect is agreed by the Board of Trustees, advised by the CEO and Senior Leadership Team. Ripple Effect’s Chief Executive is responsible for the operation of the Charity and the management of all its staff.

The current Board of Trustees consists of 12 elected members. A list of trustees who held office during the year can be found on page 30. Ripple Effect’s Memorandum and Articles of Association allow for the appointment of up to 12 trustees. The Charity has an open recruitment process for appointment of new trustees who serve an initial term of four years after which they may be appointed for a consecutive four-year term. When new trustees are appointed, they are provided with an induction programme and the opportunity to meet staff from across Ripple Effect. Trustees periodically review governance arrangements to ensure that appropriate structures and mechanisms are in place as the charity evolves. They meet quarterly to review strategy, organisational performance, and risks. There are Boards

in place overseeing the work in Uganda and Kenya.

Our commitment to our supporters

The Group Board of Trustees ensures that our fundraising is guided by our core values and that it complies with legal and regulatory frameworks.

We rely on the generous donations of our supporters and each year undertake a range of activities in order to raise the funds needed to support our projects across the African countries in which we work. This fundraising includes asking for regular and one-off donations from both new and existing supporters through a range of channels including online, via the post and, for a small group of committed supporters, over the telephone or in person. We promote legacy giving and a range of community-based fundraising activities, supporting individuals who undertake events and challenges in aid of Ripple Effect. We also make applications to trusts, foundations and institutional donors for grants to fund specific projects. As part of our fundraising activity, we receive ongoing support from corporate partnerships. In 2021-22 the majority of fundraising activity was undertaken in-house by Ripple Effect employees with the support of a group of regular volunteers. We endeavour for all our fundraising, and any fundraising undertaken on our behalf, to be conducted in a fair, transparent, and compliant manner. We are members of the Fundraising Regulator and ensure all our fundraising activity is carried out in line with the Code of Fundraising Practice, charity law and all relevant legislation including General Data Protection Regulation and Privacy and Electronic Communications Regulations. All Ripple Effect employees receive training and support as appropriate and, when planning new activities, we ensure the correct processes and procedures are in place.

The volunteer fundraisers who fundraise on our behalf include our volunteer ‘Ambassadors’, student fundraising societies and local community groups. All fundraisers acting on behalf of Ripple Effect receive thorough guidance and training based on the code and we hold regular meetings and training sessions for these groups throughout the year. We periodically ensure that our policies, procedures, and guidance that support this are reviewed and updated. We take supporter feedback and complaints very seriously always making sure it is recorded and fed into future planning helping ensure we continue to improve and put our supporters’ voice at the heart of our work. Over the last year we sent out 1.2m fundraising communications across a range of channels and from this received 8 complaints in relation to our fundraising activity, all of which were investigated and successfully resolved. We publish, on our website, information regarding our approach to people who are in vulnerable circumstances and what we do should we receive a request from a third party acting on one

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Ripple Effect (formerly Send a Cow) For the year ending 30 June 2022

of our supporters’ behalf. This includes how we define and identify those in vulnerable circumstances. This guidance is reviewed regularly and training provided for teams, particularly those who speak to our supporters. We really appreciate all the support we receive and are committed to maintaining high standards of fundraising and supporter care.

Managing risks

Managing risks effectively is integral to the achievement of our vision. Structures are in place to ensure that key risks are identified and mitigated.

The trustees are ultimately responsible for risk management and the effectiveness of Ripple Effect’s internal control systems.

The following framework is in place to identify and manage risk:

• The Senior Leadership Team reviews the significant organisational risks on a regular basis and ensures that internal control measures are in place and adequate. They regularly consider new and emerging risks, review internal best practice reports, and assess progress against mitigating actions.

• Through their day-to-day activities the Senior Leadership Team ensure that risk management processes are embedded across the organisation through the effective implementation of relevant policies, procedures, and ways of working.

• The trustees review the strategic risks and the internal control measures. They regularly monitor performance against objectives and the management of major risks.

• There are policies and procedures in place for raising complaints and concerns (whistleblowing). There is also an anti-fraud and anti-bribery policy in place, which clearly stipulates that Ripple Effect has a zero-tolerance approach to such activities in all circumstances.

• A best practice review plan is in place, the results of which are shared with the Senior Leadership Team and the trustees. The country offices are supported in the development and regular review of risks, mitigation strategies and country specific risk registers.

Ripple Effect’s key risks are:

Mitigating actions:

• Review of our business model and KPIs, making changes as necessary to ensure financial sustainability

• Regular forecasts of income and expenditure levels, and review of these to ensure prompt action is taken in the event of concern

• Maintain adequate levels of reserves

• Target income sources in the countries we work in

• Actively seek out alternative and innovative income sources

• Explore partnerships and collaborations

• Ensure full cost recovery

Catastrophic world event threatens our ability to work effectively

Such an event could lead to an inability to operate our programmes. Staff and communities could be at risk of fatalities or serious illness. Limitations could be placed on travel and restrictions on fundraising activities could be introduced.

Mitigating actions:

• Disaster recovery plans in place

• Use of technology in our programmes to reduce need for face-to-face training

• Better use of technology in our communications

• • Maintaining adequate levels of reserves to protect against unforeseen circumstances

Volatile political and social environment in the countries we work in

Political or social unrest, or a civil war or election related violence could disrupt our ability to deliver our mission.

Mitigating actions:

• In-country security plans in place that are reviewed regularly

• Regular communication between the UK-based Director of International Operations and the Africa Director on political and security situations that could impact on safety of staff or delivery of projects

• Updated crisis response procedures

• Revised health and safety policies

• Enhanced travel procedures

Maintaining our financial strength and sustainability

There is a potential for trends or changes in the general economic and fundraising environment to impact on our ability to secure income, and to cover our core costs and programmatic obligations.

Improvements in safeguarding

At Ripple Effect we believe it is never acceptable for children or vulnerable adults to experience abuse of any kind. We operate a zero-tolerance approach to abuse from our staff (and the organisations we work with) towards

32

Ripple Effect (formerly Send a Cow) For the year ending 30 June 2022

the communities we are here to serve, especially the most vulnerable.

To this end the Group, Uganda and Kenya boards have each nominated trustees with responsibility for safeguarding. At the group level Ripple Effect has also appointed a Designated Safeguarding Officer.

We have made improvements to our policies and processes to embed safeguarding across the whole organisation, including:

• A short version of the Ripple Effect safeguarding policy is available in English and has been translated into local languages

• Safeguarding is a regular item on the quarterly Board agendas

• Due diligence processes for downstream partners have been tightened and a process for reviewing partners before engagement has been set up

• Levels 1 and 2 Safeguarding training has been completed by all staff.

• An innovative approach to help communities in Africa to lead on safeguarding has been rolled out, led by the Ripple Effect Uganda team.

In this financial year there have been no reported safeguarding incidents at Ripple Effect across all countries where we work, including the UK and US.

Based on the above policy, the trustees calculate that a desirable level of free reserves as of 30 June 2022 would be £0.7m. As of 30 June 2022, the actual level of free reserves matched our policy at £0.7m (before designations). Total restricted reserves were £0.6m.

Foreign exchange policy

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling based on the value obtained. Exchange differences are taken into account in arriving at the net incoming resources for the year.

Remuneration policy

In setting appropriate pay levels Ripple Effect aims to make sure that we pay enough to recruit and retain people with the skills we need whilst ensuring that we use the money entrusted to us by our donors wisely and achieve the greatest impact in delivering our objectives.

In setting CEO and Senior Leadership Team pay the trustees consider the skills and experience required for the roles and the remuneration levels in the sector. Pay is reviewed annually and takes into consideration affordability, economic trends, and the external pay environment.

Reserves and investments

Our reserves policy is set to ensure that our work is protected from the risk of disruption at short notice due to a lack of funds, whilst at the same time ensuring that we do not retain income for longer than required.

The trustees have determined that the Charity needs free reserves for the following purposes:

• To manage the seasonality of its unrestricted income

• To protect against unforeseen income fluctuations.

• • To provide working capital for the effective running of the organisation and manage fluctuations in expenditure levels

• To protect against unforeseen expenditure due to working in inherently risky countries and situations

• To enable Ripple Effect to invest in opportunities, should it choose to do so

The trustees further determined that Ripple Effect should be holding sufficient cash, at its financial year end on 30 June, to cover unbudgeted fluctuations in income and/ or expenditure, equivalent to a minimum of twelve weeks of resources to be expended from unrestricted funds at budgeted activity levels.

Public benefit

We have considered the Charity Commission guidance on public benefit when reviewing our aims and objectives and in planning the future activities of the Charity.

The public benefit of Ripple Effect lies in supporting those in deep need in rural Africa by providing the means whereby families in poor areas may come together in groups to learn and then work with renewed hope and confidence to overcome poverty and malnutrition and make a good living from the land. The Trustees therefore confirm that Ripple Effect fully satisfies the public benefit test and the work it does satisfies the test as set out in this report.

Going concern

The financial statements have been prepared on a going concern basis. Cash flow forecasts have been prepared for a period of at least twelve months from the date of approval of the financial statements. These forecasts consider and analyse any risks that might affect the charity’s resources or ability to continue operations. The forecasts take into consideration the challenging economic environment and its potential impact on income

33

Ripple Effect (formerly Send a Cow) For the year ending 30 June 2022

and expenditure. We consider it possible to offset any potential income shortfalls with a reduction in expenditure. Unrestricted reserves are held at a level to cover unexpected changes in income or expenditure. We monitor performance, cashflow, and forecasts on a regular basis and manage our finances according to the analysis of this position. The trustees have therefore concluded there is a reasonable expectation that the Charity has adequate resources to continue in operation for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its financial statements.

Trustees’ responsibilities

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102: The Financial Reporting Standard applicable in the UK. The law applicable to charities in the UK requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and the group, and of the incoming resources and application of resources for the charitable group for that period.

In preparing these financial statements the trustees are required to:

• Select suitable accounting policies and then apply them consistently

and accounts may differ from legislation in other jurisdictions.

The trustees at the date of signing of this report are listed under Legal and Administrative Details as are the Company and Charity registered numbers of Ripple Effect.

Statement of disclosure to auditors

a) So far as the trustees are aware, there is no relevant audit information of which Ripple Effect’s auditors are unaware and

b) They have taken all the steps they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that Ripple Effect’s auditors are aware of that information.

Auditors

Haysmacintyre LLP has indicated its willingness to be reappointed as Statutory auditors.

The charity has taken advantage of the exemptions available to small companies and has not prepared a strategic report.

This report was approved by the Trustees on 9 November 2022 and signed on their behalf by

• Observe the methods and principles on the Charities SORP

• Make judgements and estimates that are reasonable and prudent

• State whether applicable accounting standards have been followed

• Prepare the financial statements on the basis of going concern unless it is inappropriate to presume the charity will continue.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and regulations made thereunder and with the requirements of the Companies Act 2006. They are also responsible for safeguarding the assets of the group and the parent charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

John Geake, Chairman of the Board of Trustees

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the UK governing the preparation of the financial statements and other information included in the annual report

34

Ripple Effect (formerly Send a Cow) For the year ending 30 June 2022

Independent auditor’s report to the members and trustees of Ripple Effect

Opinion

We have audited the financial statements of Ripple Effect International (which was known as Send a Cow during the year under audit) for the year ended 30 June 2022 which comprise the Consolidated Statement of Financial Activities, Balance Sheets, Consolidated Statement of Cash Flows, 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

• Give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 30 June 2022 and of the group’s and parent charitable company’s net movement in funds, including the income and expenditure, for the year then ended;

• Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice

• Have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group 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

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 group’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 from the Chairman and the Letter from the CEO. 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.

Opinions on other matters prescribed by the Companies Act 2006

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

• The information given in the Trustees’ Report (which includes the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements

• The directors’ report included within the Trustees’ Report have been prepared in accordance with applicable legal requirements.

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

35

Ripple Effect (formerly Send a Cow) For the year ending 30 June 2022

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report (which incorporates the directors’ report).

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charity Accounts (Scotland) Regulations (as amended) require us to report to you if, in our opinion:

• Adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us

• The parent charitable company financial statements are not in agreement with the accounting records and returns

• Certain disclosures of trustees’ remuneration specified by law are not made

• We have not received all the information and explanations we require for our audit

• The trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement set out on page 34, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

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 noncompliance 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 charitable company and the sector in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to regulatory requirements of the Charity Commission, the Office of the Scottish Charity Regulator and compliance with overseas laws and regulations in the jurisdictions the group operates in, 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, Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, regulation 8 of the Charities Accounts (Scotland) Regulations 2006 and payroll taxes.

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 posting inappropriate journal entries and management bias in certain accounting estimates and judgements such as the income recognition policy applied to grant income. Audit procedures performed by the engagement team included:

• Inspecting correspondence with regulators and tax authorities

• Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud

• Evaluating management’s controls designed to prevent and detect irregularities

• Identifying and testing journals, in particular journal entries posted with unusual account combinations, postings by unusual users or with unusual descriptions

• Challenging assumptions and judgements made by management in their critical accounting estimates, including review of how grant income has been recognised at the year end.

36

Ripple Effect (formerly Send a Cow) For the year ending 30 June 2022

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 charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Steven Harper (Senior Statutory Auditor) For and on behalf of Haysmacintyre LLP, Statutory Auditors

10 Queen Street Place London EC4R 1AG

9th November 2022

37

Ripple Effect International Consolidated statement of financial activities (incorporating an income and expenditure account) For the year ended 30 June 2022

				2022			2021
	Note	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		£	£	£	£	£	£
Income from:
Donations and legacies	3	2,332,134	928,830	3,260,964	2,159,428	823,930	2,983,358
Charitable activities
Grants Grants received	2	126,470	3,834,020	3,960,490	229,453	3,309,986	3,539,439
received
Other trading activities	4	16,625	270,000	286,625	18,690		18,690
Investments	5	465	-	465	173	135	308
Other	6	12,479	-	12,479	100,405	9,220	109,625
Total income		2,488,173	5,032,850	7,521,023	2,508,149	4,143,271	6,651,420
Expenditure on:
Raising funds	7	999,668	424,038	1,423,706	1,063,248	304,826	1,368,074
Charitable activities
Sustainable Sustainable	7	1,676,603	4,590,974	6,267,577	938,896	4,298,871	5,237,767
Livelihood projects Livelihood projects
Education and advocacy	7	213,253	-	213,253	212,309	-	212,309
Total expenditure		2,889,524	5,015,012	7,904,536	2,214,453	4,603,697	6,818,150
Net income /	9	(401,351)	17,838	(383,513)	293,696	(460,426)	(166,730)
(expenditure) for the
year
Transfers between funds		-	-	-	-	-	-
Net movement in funds		(401,351)	17,838	(383,513)	293,696	(460,426)	(166,730)
Reconciliation of funds:
Total funds brought		1,315,532	645,082	1,960,614	1,021,836	1,105,508	2,127,344
forward
Total funds carried		914,181	662,920	1,577,101	1,315,532	645,082	1,960,614
forward

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 21 to the financial statements.

A charity only Statement of Financial Activities is included in Note 26.

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Ripple Effect International	Ripple Effect International is a charity registered in England and Wales (299717)
Balance sheets As at 30 June 2022	and Scotland (SC049792) which is a company limited by guarantee (02290024). Our registered ofce is at The Old Estate Yard, Newton St Loe, Bath, BA2 9BR.

Note Fixed assets: Tangible assets 14 Current assets: Debtors 16 Cash at bank and in hand 23 Liabilities: Creditors: amounts falling due within one year 17 Net current assets Total assets less current liabilities Creditors: amounts falling due after one year 18 Total net assets Funds: 21 Restricted income funds Unrestricted income funds: Unrestricted general funds Funds designated for foreign exchange risks and new Africa Programmes Total funds	The group The charity 2022 2021 2022 2021 £ £ £ £ 198,664 265,168 52,871 68,412
	198,664 265,168 52,871 68,412 645,153 504,038 288,148 459,806 1,320,453 2,425,140 1,267,794 2,308,190
	1,965,606 2,929,178 1,555,942 2,767,996 (538,939) (1,173,826) (317,200) (1,135,590)
	1,426,667 1,755,352 1,238,742 1,632,406
	1,625,331 2,020,520 1,291,613 1,700,818 (48,230) (59,906) (48,230) (59,906)
	1,577,101 1,960,614 1,243,383 1,640,912
	662,920 645,082 1,023,882 1,079,258 664,181 1,065,532 219,501 311,654 250,000 250,000 - 250,000
	1,577,101 1,960,614 1,243,383 1,640,912

The net deficit of the Charity before consolidation was £397,529 (2021 deficit of £196,345), see note 26 The notes on pages 41 to 59 form an integral part of the financial statements.

Approved and authorised for issue by the trustees on 9th November 2022 and signed on their behalf by

John Geake Chairman

39

Ripple Effect International Consolidated statement of cash flows As at 30 June 2022

Note Cash fows from operating activities Net cash provided by / (used in) operating activities 22 Cash fows from investing activities: Proceeds from sale of fxed assets 9 Purchase of fxed assets 14 Net cash (used in) /provided by investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 23	2022 2021 £ £ £ £ (1,081,288) 566,568 14,163 16,611 (37,562) (133,372) (23,399) (116,761)
	(1,104,687) 449,807
	2,425,140 1,975,333
	1,320,453 2,425,140

40

As at 30 June 2022 Ripple Effect International

Notes to the financial statements

1. Accounting policies

Send a Cow changed its name to Ripple Effect International, effective 5 September 2022. Ripple Effect is now used as the operating name. It is a company limited by guarantee, registered in England and Wales (Company number: 2290024) and a charity registered with the Charity Commission (registered number: 299717) and the Office of the Scottish Charity Regulator (SC49792). Ripple Effect International’s registered address is shown on page 26.

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition, effective 1 January 2019) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (March 2018) and the Companies Act 2006.

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

These financial statements consolidate the results of Ripple Effect Uganda (formerly Send a Cow Uganda), Ripple Effect Kenya (formerly Send a Cow Kenya), Emerge Poverty Free and Ripple Effect Trading Limited on a line by line basis, all are charitable companies and are whollyowned subsidiaries. Transactions and balances between charitable company and its subsidiaries have been eliminated from the consolidated financial statements. Balances between Ripple Effect International and the companies are disclosed in the notes of the charitable company’s balance sheet.

The accounting policies of Ripple Effect Uganda and Ripple Effect Kenya may vary from those adopted by the Ripple Effect International in relation to the level of items capitalised and treated as fixed assets and recognition criteria for grant income. The consolidated accounts use accounting policies which are compliant with UK financial standards. Consequently, the separate entity accounts for Ripple Effect Uganda and Ripple Effect Kenya show different values for certain transactions.

The financial statements are prepared in pounds sterling, rounded to the nearest pound.

b) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

c) Going concern

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern. In making this assessment, the trustees have considered a period of at least one year from the date of approving the financial statements.

There are no key judgements that the charitable company has made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. Refer to page 33 for further information.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

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

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. 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 a treated as a contingent asset and disclosed if material.

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

41

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

f) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose

Expenditure on charitable activities includes the costs of social development and agricultural projects and advocacy, campaigning and education projects undertaken to further the purposes of the charity and their associated support costs

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Expenditure is allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis of staff time and the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to programme participants, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of estimated time spent on each activity.

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

Support and governance costs are re-allocated to each of the activities based on estimated time spent.

i) Operating leases

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

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500 (UK based assets only) or if the item is an overseas vehicle. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Equipment and leasehold improvements and database 25% straight line Overseas vehicles 20% straight line Land and buildings 33 years

k) Debtors

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

l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.

m) Creditors and provisions

Creditors and provisions 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

42

party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Redundancy and Termination costs are accounted for on an accruals basis.

n) Financial Instruments

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

o) Pensions

The Charity has arranged a defined contribution scheme for its staff. Pension costs charged in the Statement of Financial Activities represent the contributions payable by the Charity in the period. The outstanding contributions to be paid relates only to June 2022, and these were paid over immediately after year end.

p) Forward contracts

Forward contracts are used as an instrument to manage currency risk where necessary. Gains or losses on these contracts are recognised in line with FRS 102 guidance.

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1. Income from charitable activities

Grants received Arab Gulf Programme for Development Bread for the World Brooke Equine Welfare Catholic Relief Services Donkey Sanctuary Guernsey Overseas Aid & Development Commission Innocent Foundation Isle of Man Instiglio International Centre of Insect Physiology & Ecology Jersey Overseas Aid Medicor Foundation Ministry of Agriculture and Animal Resources (MINAGRI) Rwanda Norwegian Agency for Development cooperation Research Triangle Institute Royal Jersey Agricultural and Horticultural Society (RJA&HS) Ripple Effect Inc The National Lottery Community Fund ‘People led livelihoods’ The Waterloo Foundation UK Aid from the British people ‘Improved nutrition for children and women in Dawuro zone, southern Ethiopia’ UK Aid from the British people ‘Improving nutrition and livelihoods for children and mothers in Western Kenya’ UK Aid from the British people ‘Wildlife protection and sustainable livelihoods for communities neighbouring Murchison Falls Protected Area, Northern Uganda’ World Food Programme Income from other grants and trusts under £50,000 or Anonymous

2022 2021 Unrestricted Restricted Total Total £ £ £ £ - 153,459 153,459 - - 58,568 58,568 - - 149,974 149,974 157,578 - 30,415 30,415 87,156 - 71,779 71,779 64,947 - - - 24,763 - 17,352 17,352 332,000 - 800,482 800,482 - - - - 55,699 - 61,059 61,059 29,373 - 897,495 897,495 31,114 - 75,000 75,000 150,000 - - - 309,918 - 6,547 6,547 138,020 - 5,048 5,048 52,531 - 19,085 19,085 185,464 - 378,235 378,235 94,407 - - - 79,438 - - - 50,000 - - - 132,839 - - - 299,686 - 322,070 322,070 244,807 - 307,805 307,805 259,924 126,470 479,647 606,117 759,775 126,470 3,834,020 3,960,490 3,539,439

Grant and trust income received is expended in Africa on charitable activities which include social development and agricultural projects, advocacy and education activities. Prior year income included unrestricted income of £229,453 and restricted income of £3,309,986.

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3. Income from donations and legacies

	2022	2021
	Total	Total
	£	£
Gifts	2,584,425	2,647,465
Legacies	676,539	335,893
	3,260,964	2,983,358

4. Income from other trading activities

Activities for generating funds Other sustainable agriculture trading income Other sustainable agriculture trading income relates to income from our carbon sequestation partnership project with Riverford Organic Farmers. Income received by Ripple Effect Trading Ltd.	2022 2021 Total Total £ £ 16,625 18,690 270,000 -
	286,625 18,690

5. Income from investments

Bank interest received	2022 2021 Total Total £ £ 465 308
	465 308

1. Other income

Coronavirus Job Retention Scheme Other	2022 2021 Total Total £ £ - 85,526 12,479 24,099
	12,479 109,625

45

7. Analysis of expenditure

Cost of raising funds £ Staff costs (Note 10) 896,998 Direct Costs 407,409 Grants (Note 8) - Ofce management 43,932 IT and equipment 17,830 Legal and audit fees 10,433 1,376,602 Governance costs 47,104 Total expenditure 2022 1,423,706 Total expenditure 2021 1,368,074	Cost of raising funds £ Staff costs (Note 10) 896,998 Direct Costs 407,409 Grants (Note 8) - Ofce management 43,932 IT and equipment 17,830 Legal and audit fees 10,433 1,376,602 Governance costs 47,104 Total expenditure 2022 1,423,706 Total expenditure 2021 1,368,074	Charitable activities Sustainable Livelihood projects Advocacy and Education projects Governance costs 2022 Total 2021 Total £ £ £ £ £ 2,364,781 128,262 233,361 3,623,402 3,484,234 3,243,429 70,705 - 3,721,543 2,660,977 172,207 - - 172,207 342,178 190,848 3,417 - 238,197 193,596 63,278 3,353 9,595 94,056 100,662 25,666 460 18,572 55,131 36,503
	1,376,602 47,104	6,060,209 206,197 261,528 7,904,536 6,818,150 207,368 7,056 (261,528) - -
	1,423,706	6,267,577 213,253 - 7,904,536 6,818,150
	1,368,074	5,237,767 212,309 - 6,818,150

Of the total expenditure, £2,889,524 was unrestricted (2021: £2,214,453) and £5,015,012 was restricted (2021: £4,603,697). Support costs have been allocated to activities above on the basis of time spent. They include UK staff related costs, office management, IT and equipment costs and legal and audit costs. They total £749,007 (2021: £669,858).

7. Analysis of expenditure - prior year

Cost of raising funds £ Staff costs (Note 10) 892,196 Direct Costs 352,267 Grants (Note 8) - Ofce management 45,000 IT and equipment 16,863 Legal and audit fees 10,781 1,317,107 Governance costs 50,967 Total expenditure 2021 1,368,074 Total expenditure 2020 1,399,774	Cost of raising funds £ Staff costs (Note 10) 892,196 Direct Costs 352,267 Grants (Note 8) - Ofce management 45,000 IT and equipment 16,863 Legal and audit fees 10,781 1,317,107 Governance costs 50,967 Total expenditure 2021 1,368,074 Total expenditure 2020 1,399,774	Charitable activities Sustainable Livelihood projects Advocacy and Education projects Governance costs 2021 Total 2020 Total £ £ £ £ £ 2,220,434 137,724 233,880 3,484,234 3,823,198 2,250,634 58,076 - 2,660,977 2,578,162 342,178 - - 342,178 297,261 144,712 3,884 - 193,596 336,122 70,408 3,359 10,032 100,662 93,183 14,270 1,356 10,096 36,503 35,876
	1,317,107 50,967	5,042,636 204,399 254,008 6,818,150 7,163,802 195,131 7,910 (254,008) - -
	1,368,074	5,237,767 212,309 - 6,818,150 -
	1,399,774	5,547,391 216,637 - 7,163,802

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8. Grant making

Cost Action for Rural Womens Empowerment Agri Yielder Ltd Dawuro Development Association National Union of Women with Disabilities of Uganda Ripple Effect Inc Total Land Care Tusk Trust Ltd At the end of the year	2022 2021 £ £ - 6,821 - 31,940 39,614 40,036 - 63,083 50,724 125,456 2,563 3,514 79,306 71,328
	172,207 342,178

To further the reach and impact of our work we seek to work with partners as appropriate. Measures are in place to ensure effective use of funds.

9. Net income / (expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
	2022	2021
	£	£
Depreciation	90,924	121,437
(Gain)/ Loss on disposal of fxed assets	(1,021)	(16,611)
Operating leases; property	139,115	126,437
Auditors’ remuneration (excluding VAT):
Audit	21,600	20,700
Other services	-	-
Trustees expenses	1,625	580
Foreign exchange (gains) or losses	(24,887)	54,600

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10. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages Redundancy and termination costs Social security costs Pension contributions Other forms of employee benefts (including holiday pay accrual)	2022 2021 £ £ 3,012,435 2,912,575 43,515 30,980 165,510 170,275 276,728 277,879 125,214 92,525
	3,623,402 3,484,234

The number of employees whose emoluments (excluding employers pension) amounted to over £60,000 in the year were as follows:

follows:
	2022	2021
£60,000 to £69,999	1	3
£70,000 to £79,999	2	1
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	1	-

Total employee benefits including employer National Insurance contributions but excluding pension contributions for key management personnel was £403,538 (2021: £329,603)

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

Trustees’ expenses represents the payment or reimbursement of travel and subsistence costs totaling £1,625 (2021: £580) incurred by 12 (2021: 10) members relating to attendance at meetings of the trustees.

11. Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Marketing and development Programmes Management (Inc Monitoring & Evaluation) Management & Administration Programme delivery and support (Africa based)	2022 2021 No. No. 33 38 8 7 10 11 175 177
	226 233

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12. Related party transactions

Ripple Effect International made grants totaling £618,026 (2021:£707,202) to Ripple Effect Uganda during the year. Ripple Effect International transferred £34,730 (2021:£55,717) for reimbursed costs to Ripple Effect Uganda for costs incurred outside the scope of their project delivery. The balance due to Ripple Effect Uganda at 30 June was £6,002 (2021:£419).

Ripple Effect International charged £nil to Emerge Poverty Free for recharges for fundraising activities (2021:£nil). Grants were made from Emerge Poverty Free to Ripple Effect International totaling £99,478 (2021:£213,757). Emerge Poverty Free was dissolved on 16 August 2022, following a full merger with Ripple Effect International. The balance due to Ripple Effect International at 30 June 2022 was £nil (2021: £62,425).

transferred £253,717 for reimbursed costs to Ripple Effect Kenya for costs incurred outside the scope of their project delivery during the year (2021:£nil). Ripple Effect Kenya recharged Ripple Effect International £nil (2021: £2,157) for costs incurred outside the scope of their project delivery. The balance due from Ripple Effect Kenya at 30 June was £30,712 (2021: £2,213).

From 8 November 2021, Ripple Effect Trading Limited became a wholly owned subsidiary of Ripple Effect International. Ripple Effect International accrued recharges totaling £110,862 to Ripple Effect Trading limited, in line with their cost sharing agreement. The amount due at 30 June was £110,862.

Total donations for charitable activities from trustees totalled £53,102 (2021:£57,453).

Ripple Effect International made grants totaling £582,650 to Ripple Effect Kenya (2021:£621,581). Ripple Effect International

13. Taxation

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

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1. Tangible fixed assets

The group

The group
Cost At the start of the year Additions in year Disposals in year At the end of the year Depreciation At the start of the year Charge for the year Eliminated on disposal At the end of the year Net book value At the end of the year At the start of the year	Freehold property Equipment and ofce improvements Overseas vehicles Total 2022 £ £ £ £ 122,482 174,585 858,656 1,155,723 - 9,877 27,685 37,562 - (57,590) (54,999) (112,589)
	122,482 126,872 831,342 1,080,696
	59,388 164,643 666,524 890,555 3,712 9,157 78,055 90,924 - (57,590) (41,857) (99,447)
	63,100 116,210 702,722 882,032
	59,382 10,662 128,620 198,664
	63,094 9,942 192,132 265,168

All of the above assets are used for charitable purposes.

The charity

The charity
Cost At the start of the year Additions in year Disposals in year At the end of the year Depreciation At the start of the year Charge for the year Eliminated on disposal At the end of the year Net book value At the end of the year At the start of the year	Equipment and ofce improvements Overseas vehicles Total 2022 £ £ £ 174,581 513,742 688,323 9,877 27,685 37,562 (57,590) (54,999) (112,589)
	126,868 486,428 613,296
	164,642 455,269 619,911 9,157 30,804 39,961 (57,590) (41,857) (99,447)
	116,209 444,216 560,425
	10,659 42,212 52,871
	9,939 58,473 68,412

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1. Subsidiary undertakings

Ripple Effect Uganda, a company limited by guarantee and incorporated in Uganda, is a wholly owned subsiduary of Ripple Effect International. Ripple Effect Uganda is registered under the NGO Act, CAP 113, it changed from an indigenous NGO to an international NGO with a current operational permit with registration number 6877. The accounts have been prepared and audited in Ugandan shillings for the year ended 30 June 2022. All activities have been consolidated on a line by line basis in the statement of financial activities. A summary of the results of the subsidiary is shown below. The principal office of Ripple Effect Uganda is Plot 1, Ssemawata Road Ntinda, P.O. Box 23627, Kampala. Ripple Effect Uganda is treated as a subsidiary as it has a separate company registration, and separate NGO registration.

Ripple Effect Kenya registered locally as a local Non-government Organisation, registration number 218/051/17-033/10709. The accounts have been prepared and audited in Kenya shillings for the year ended 30 June 2022. All activities have been

consolidated on a line by line basis in the statement of financial activities for the group. A summary of the results of the subsidiary is shown below. The principal office of Ripple Effect Kenya is Kefinco Estate Hse 2, Box 1761 – 50100 Kakamega, Kenya. Ripple Effect Kenya is treated as a subsidiary as it has a separate company registration, and separate NGO registration.

Emerge Poverty Free, a company limited by guarantee and incorporated in the UK (company number: 03019431) became a subsidiary of Ripple Effect International in September 2017, with common control through Board member composition. The accounts have been prepared and independently examined in GBP for the year ended 30 June 2022. All activities have been consolidated on a line by line basis in the statement of financial activities from the date of merger using the merger method of accounting. The principal office of Emerge Poverty Free is The Old Estate Yard, Newton St Loe, Bath BA2 9BR. Emerge Poverty Free was dissolved on 16 August 2022, following a full merger with Ripple Effect International.

Income Income from generated funds Voluntary income Investment income and other similar activities Income from charitable activities Grants receivable Grants receivable from Ripple Effect Total Income Expenditure Charitable activities Cost of Raising funds Sustainable Livelihood projects Total Expenditure Net income before transfers Total assets Total liabilities Total funds held	Ripple Effect Uganda Ripple Effect Kenya Emerge Poverty Free 2022 2021 2022 2021 2022 2021 £ £ £ £ £ £ - 479 - 5,448 38,069 237,070 3,867 13,599 - - - - 459,691 383,405 203,245 258,509 - 9,255 618,026 694,616 582,650 581,536 - -
	1,081,584 1,092,099 785,895 845,493 38,069 246,325
	1,657 24,885 1,058,938 1,000,645 773,994 908,184 99,478 220,578
	1,058,938 1,000,645 773,994 908,184 101,135 245,463
	22,646 91,454 11,901 (62,691) (63,066) 862 309,516 251,344 87,853 41,275 - 125,319 (43,067) (31,908) (20,700) (4,113) - (62,253)
	266,449 219,436 67,153 37,162 - 63,066

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1. Subsidiary undertakings (continued)

From 8 November 2021, Ripple Effect Trading Limited became a wholly owned subsidiary of Ripple Effect International due to 100% ownership of the share capital. The principal activities of Ripple Effect Trading Limited is to carry out trading activity: in 2022 this related to a carbon sequestation partnership with Riverford Organic Farmers. A resource sharing agreement is in place between Ripple Effect Trading Limited and Ripple Effect International. Ripple Effect Trading Limited is Registered as a Company in England & Wales (13727987) and has a registered office at The Old Estate Yard, Newton St Loe, Bath, BA2 9BR.

Income Expenditure Retained surplus for the year	2022 £ (270,000) (270,000)
	-

1. Debtors

Trade debtors. Other debtors Tax recoverable Prepayments and accrued income	The group The charity 2022 2021 2022 2021 £ £ £ £ - - - - 8,922 36,111 78,436 35,209 42,674 35,372 42,674 26,522 593,557 432,555 167,038 398,075
	645,153 504,038 288,148 459,806

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17. Creditors: amounts falling due within one year

Trade creditors Accruals and other creditors Deferred Income (17a) Other tax and social security Total	The group The charity 2022 2021 2022 2021 £ £ £ £ 24,977 78,355 25,101 78,318 429,966 229,988 121,435 123,459 - 800,482 - 800,482 83,996 65,001 170,664 133,331
	538,939 1,173,826 317,200 1,135,590

17a Deferred income

	The	group	The charity	The charity
	2022	2021	2022	2021
	£	£	£	£
Balance at the beginning of the year	800,482	-	800,482	-
Amount released to income in the year	(800,482)	-	(800,482)	-
Amount deferred in the year	-	800,482	-	800,482
	-	800,482	-	800,482

£800,482 was received in 2021 but did not meet the criteria to be recognised as income at that point, hence was treated as a creditor in 2021 and released to income in 2022.

18. Creditors: amounts falling due more than one year

Severance provision Total	The group The charity 2022 2021 2022 2021 £ £ £ £ 48,230 59,906 48,230 59,906
	48,230 59,906 48,230 59,906

The severance provision relates to end of service benefit payable in jurisdictions where there is a legal obligation to do so.

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1. Pension scheme

The Charity has a defined contribution scheme for its staff. Pension costs charged in the Statement of Financial activities represent the contributions payable by the Charity in the period,

any outstanding contributions relate only to June 2022 and these were paid over immediately after the year end. These amounted to £15,161 (2021:£18,530).

20. Analysis of group net assets between funds

2022 2021 Tangible fxed assets Current assets Current liabilities Long term liabilities Net assets at the end of the year Tangible fxed assets Current assets Current liabilities Long term liabilities Net assets at the end of the year	General unrestricted Restricted funds Total funds 2022 2022 2022 £ £ £ 198,664 - 198,664 1,302,686 662,920 1,965,606 (538,939) - (538,939) (48,230) (48,230)
	914,181 662,920 1,577,101
	General unrestricted Restricted funds Total funds 2021 2021 2021 £ £ £ 265,168 - 265,168 2,284,096 645,082 2,929,178 (1,173,826) - (1,173,826) (59,906) (59,906)
	1,315,532 645,082 1,960,614

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21. Movements in funds

2022	At the start	Income &	Expenditure	Transfers	At the end
	of the year	gains	& losses		of the year
	£	£	£	£	£
Restricted funds:
Burundi projects	-	924,158	(839,985)	-	84,173
Emerge Poverty Free projects	-	-	-	-	-
Ethiopia projects	203,368	989,080	(982,584)	-	209,864
Kenya projects	73,033	702,832	(685,742)	-	90,123
Rwanda projects	101,327	1,079,357	(1,012,323)	-	168,361
SACUK Projects	198,780	315,258	(474,018)	-	40,020
Uganda projects	23,493	656,529	(609,643)	-	70,379
UK Aid from the British people ‘Improving nutrition and	-	330,560	(330,560)	-	-
livelihoods for children and mothers in Western Kenya
Zambia projects	45,081	35,076	(80,157)	-	-
Total restricted funds	645,082	5,032,850	(5,015,012)	-	662,920
Unrestricted funds:
General funds	1,065,532	2,488,173	(2,639,524)	(250,000)	664,181
Designated reserves
Foreign exchange	50,000	-	(50,000)	50,000	50,000
Africa Programmes Growth	200,000	-	(200,000)	200,000	200,000
Total unrestricted & designated funds	1,315,532	2,488,173	(2,889,524)	-	914,181
Total funds	1,960,614	7,521,023	(7,904,536)	-	1,577,101

Purposes of restricted funds

Restricted funds are used for the specific purposes as laid out by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the Trustees.

Purposes of unrestricted funds

Designated reserves were set for the purpose of investment into future projects in Africa and to help us manage fluctuations in income caused by movements in foreign exchange.

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21. Movements in funds (continued)
2021 Restricted funds: Burundi projects Emerge Poverty Free projects Ethiopia projects Kenya projects Rwanda projects SACUK Projects Uganda projects UK Aid from the British people - ‘Improve nutrition for children and women in Dawuro zone, southern Ethiopia.’ UK Aid from the British people ‘Improving nutrition and livelihoods for children and mothers in Western Kenya Zambia projects Total restricted funds Unrestricted funds: General funds Designated reserves Foreign exchange Africa Programmes Growth Total unrestricted funds Total funds	At the start of the year Income & gains Expenditure & losses Transfers At the end of the year £ £ £ £ £ 56,676 252,621 (309,297) - - 4,999 9,255 (14,254) - - 350,920 529,591 (677,143) - 203,368 163,722 543,794 (634,483) - 73,033 177,682 771,887 (848,242) - 101,327 73,991 439,061 (314,272) - 198,780 217,962 1,021,153 (1,215,622) - 23,493 28,882 145,469 (174,351) - - 17,843 299,686 (317,529) - - 12,831 130,754 (98,504) - 45,081
	1,105,508 4,143,271 (4,603,697) - 645,082
	971,836 2,508,149 (2,214,453) (200,000) 1,065,532 50,000 50,000 200,000 200,000
	1,021,836 2,508,149 (2,214,453) - 1,315,532
	2,127,344 6,651,420 (6,818,150) - 1,960,614

Purposes of restricted funds

Restricted funds are used for the specific purposes as laid out by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the Trustees.

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1. Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for the reporting period (as per the statement of fnancial activities) Depreciation charges (Proft)/loss on the disposal of fxed assets (Increase)/decrease in debtors Increase/(decrease) in creditors Increase/(decrease) in Long term creditors Net cash provided by / (used in) operating activities		2022 2021 £ £ (383,513) (166,730) 90,924 121,437 (1,021) (16,611) (141,115) (191,873) (634,887) 827,894 (11,676) (7,549)
		(1,081,288) 566,568
23. Analysis of cash and cash equivalents
Overseas accounts Current account and petty cash Total cash and cash equivalents Analysis of cash and cash equivalents Overseas accounts Current account and petty cash Total cash and cash equivalents	Group At 1 July 2021 Cash fows At 30 June 2022 £ £ £ 225,661 82,430 308,091 2,199,479 (1,187,117) 1,012,362
	2,425,140 (1,104,687) 1,320,453
	Charity At 30 June 2022 At 1 July 2021 Cash fows £ £ £ 190,813 65,055 255,868 2,117,377 (1,105,451) 1,011,926
	2,308,190 (1,040,396) 1,267,794

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24. Operating lease commitments

The group’s total future minimum lease payments under non-cancellable operating leases are as follows for each of the following periods:

periods:
Less than one year One to fve years	Land and buildings Land and buildings Group Charity 2022 2021 2022 2021 £ £ £ £ 182,303 128,526 157,591 117,890 427,255 407,088 397,189 402,255
	609,558 535,614 554,780 520,145

25. Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10 each, there are 10 guarantees held.

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26. Parent statement of fnancial activities
			2022			2021
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	£	£	£	£	£	£
Income from:
Donations and legacies	2,294,065	928,830	3,222,895	2,005,786	823,459	2,829,245
Charitable activities
Grants received Grants received	225,948	3,281,947	3,507,895	345,048	2,673,544	3,018,592
Other trading activities	16,625	-	16,625	18,690	-	18,690
Investments	465	-	465	173	135	308
Other	8,612	-	8,612	81,358	9,220	90,578
Total income	2,545,715	4,210,777	6,756,492	2,451,055	3,506,358	5,957,413
Expenditure on:
Raising funds	998,012	424,037	1,422,049	1,046,393	304,826	1,351,219
Charitable activities
Agriculture Agriculture projects	1,676,603	3,842,116	5,518,719	931,177	3,659,366	4,590,543
projects Education and advocacy Education and adv cacy	213,253	-	213,253	211,996	-	211,996
Total expenditure	2,887,868	4,266,153	7,154,021	2,189,566	3,964,192	6,153,758
Net income / (expenditure) for the year	(342,153)	(55,376)	(397,529)	261,489	(457,834)	(196,345)
Reconciliation of funds:
Total funds brought forward	561,654	1,079,258	1,640,912	300,165	1,537,092	1,837,257
Total funds carried forward	219,501	1,023,882	1,243,383	561,654	1,079,258	1,640,912

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