Citation
Chairman's report and annual accounts for the year ended 31st March ...

Material Information

Title:
Chairman's report and annual accounts for the year ended 31st March ...
Abbreviated Title:
Annual report and accounts for the year ended 31 March ...
Creator:
SOS Sahel International UK
Place of Publication:
London
Publisher:
SOS Sahel International UK
Language:
English
Physical Description:
volume ; 31 cm

Subjects

Subjects / Keywords:
SOS Sahel (Organization : London, England) ( lcnaf )
SOS Sahel International UK
Genre:
serial ( sobekcm )
Temporal Coverage:
1994 - 2019
Spatial Coverage:
Africa -- Sahel
أفريقيا - الساحل
Afrique - Sahel
Coordinates:
16.024646 x 13.321854

Notes

General Note:
At head of title: SOS Sahel International UK
General Note:
Later years modify and abbreviate the title to read: Annual report and accounts for the year ended 31 March ...
General Note:
VIAF (name authority) : SOS Sahel (Organization : London, England) : URI http://viaf.org/viaf/133850012
Biographical:
SOS Sahel International UK began in 1994, terminating in 2019.

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Source Institution:
SOAS University of London
Holding Location:
Archives and Special Collections
Rights Management:
This item is licensed with the Creative Commons Attribution, Non-Commercial License. This license lets others remix, tweak, and build upon this work non-commercially, as long as they credit the author and license their new creations under the identical terms.

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Full Text


Company Number: 2100867

Charity Number: 296311

SOS SAHEL INTERNATIONAL UK

{COMPANY LIMITED BY GUARANTEE
AND NOT HAVING A SHARE CAPITAL}

CHAIRMAN'S REPORT AND ANNUAL ACCOUNTS

FOR THE YEAR ENDED ©

31 MARCH 1998



*AZCL4CWL* [662]

COMPANIES HOUSE 11/01/99













SOS SAHEL INTERNATIONAL UK



CONTENTS
Page
Chairman's Report 2
Committee Of Management Report 4
Report of the Auditors 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9







.

SOS SAHEL INTERNATIONAL UK Page 2



CHAIRMAN'S REPORT 1998

SOS Sahei Internationa! UK was founded in 1983 by Jane Ewart-Biggs as a small, specialised development
agency with charitable status. Our first project was a community re-afforestation project at Shendi, a
town on the Nile, North of Khartoum, and since then we have broadened our operations to include
forestry, food security and environmental improvement projects in Sudan, Ethiopia, Maii, Niger and
Northern Kenya. In recent years we have been raising and spending £1.5-£2 million annually.

We maintain our focus on community-based environmental improvement work, and on research, advocacy
and policy dialogue related to improving living conditions for people in dryland Africa. We see our smal}
size and our close focus as strengths, allowing us to achieve the advantages of specialisation, and
providing us with a sound basis of experience from which we may contribute to policy and practice both
among donor agencies and in the field.

The year under review has been a successful one for the agency. We have renewed and expanded our
programme of fieldwork in the Sahel, and have begun a process of strengthening our organisation.

Of the thirteen projects listed in last year’s Chairman’s report, four will end as planned this year or in
1999, and nine have been renewed, with follow-on phases planned and fully financed. Two new projects,
in Niger and Kenya, started during the year, and two more, in Niger and Ethiopia were approved by donors
and will start in 1998/99. New initiatives are at the planning stage in Niger and Mali, and a possible
project is being appraised in Uganda. A Sahel-wide programme of research, training and advocacy in
involvement of pastoralists and mobile groups in local management, ied by SOS Sahel and the
International Institute for Environment and Development, is being considered by donors. Two new
research projects were undertaken: into soil fertility in Ethiopia, and responses to the e! Nino climatic event
in Africa.

The Director and his staff are working to a management agenda agreed with the Committee in December
1997. This sets targets for change and development in the short to medium term. immediate tasks are:

1. To renew the project programme, and set up a future pipeline of projects;

2. To return to a balanced budget after a period of drawing on reserves;

3. To devoive responsibility and authority from the UK head office to country offices;
4. To strengthen financial management.

Less than a year after these priorities were established | am abie to report encouraging progress.

The renewal of our work programme has been particularily successful. As | have reported above (and
details are given in the Report of the Committee of Management), existing projects have been extended,
new projects started and future projects brought to the planning stage. Altogether, during the year under
review, we have secured new pledges or contracts totalling more than £5 million in addition to project
funds already contracted, to support our operations during the next three years. It is particularly
encouraging that we have been able to continue with our work in the Sudan, a country for which it is
difficult at present to obtain external financial support. For this our thanks are due, especially, to Comic
Relief and the National Lottery Charities Board. .

We drew down approximately £96K from our reserves this year. This was a planned drawdown, approved
in advance by the Committee, which enabied existing projects to continue while new sources of funds
were identified, and newly funded projects came on stream. We expect a drawdown of about £28K
during 1998-99, and after that to return to surpius and begin to rebuild our reserves. Our objective is to
maintain reserves equal to three months’ operating expenditure.

Improvements have been made in financiai management, reporting and control: a simpler system has been
defined and is in process of installation. This is already providing senior management and the Committee
with more timely financial data, and will in due course allow for delegation of more of the accounting
function to local offices, while retaining supervision and reporting at the head office.

At country level, devolution is under way, cautiously. Programme Directors and Country Offices are in
place in Ethiopia, Sudan and Mali, and taking on increasing responsibility. The Ethiopian programme has
undergone a separate and independent in-country audit.







‘ SOS SAHEL INTERNATIONAL UK Page 3

We are now coming to the end of a challenging period of transition for the agency: new projects, a new
director, a new and more difficult donor environment; all against a background of an unforgiving climate,
political and meteorological, in Africa. That we have come through this difficult period successfully is due
in large measure to the legacy of my predecessor as Chairman, Sir Alec Stirling. His willingness to grasp
nettles, his commitment to our long term goals, and his insistence on sound administration in the here-
and-now have been a most valuable endowment to ail of us, from which we still benefit, and | thank him
on behalf of the Committee.

Our Director, Duncan Fulton, deserves more than customary thanks. He has navigated the agency
through some difficult shoals and reefs and, with the Committee, set a new course. In future we may
expect our work to be even more focused and for the sources of funding to be more various: private as
well as public, local as well as external. We may also expect to work more closely with other NGOs, and
if appropriate to form strategic alliances where our interests and strategies overlap or reinforce each other.

Finally, and most importantly, | wish to thank our donors, without whom nothing would have been
achieved at all. A list of major donors, and their contributions, is given on pages 10 and 11. | would like
to express special appreciation to those donors, mainly private foundations and individuals, who have
contributed to unrestricted funds. Unrestricted funds are vital. We are able to use them to support our
core, non project activities, and to draw on them at times of transition. They are the essential support we
need to ensure our continuity in our volatile operating environment.

Recent upheavals in Africa show the fragility of development there, and the continued need for support.
Internationally, and especially with the lead taken by the UK Department for International Development in
setting development targets and redefining relationships with NGOs and other agencies, there will continue
to be a demand for the work we do. | believe that SOS Sahel, with its commitment to field operations,
research and policy dialogue, is increasingly well equipped to respond.

AU

Kevin O'Sullivan
Chairman



SOS SAHEL INTERNATIONAL UK Page 4

COMMITTEE OF MANAGEMENT REPORT
FOR THE YEAR ENDED 31 MARCH 1998

The Committee submits its annual report to the Council (the Members of the Association) together with
the audited accounts for the year ended 31 March 1998.

Status

SOS Sahel International UK is a registered charity (number 296311} and is incorporated under the
Companies Acts as a company limited by guarantee not having a share capital (number 2100867) with the
dispensation to omit "limited" from its title. The Company is governed by its Memorandum and Articles of
Association, under which each member has undertaken to contribute to the assets in the event of 4
winding-up a sum not exceeding £1. Its registered office is at 1, Tolpuddle Street, London, N1 OXT.

Activities

The charity's principal objective is to assist people in the Sahel and in dryland areas in Africa to improve
their living conditions and livelihoods. During the year SOS Sahel has continued to carry out
environmental management and improvement projects in partnerships with local institutions (governmental
and non governmental), and to use its knowledge and experience to influence policy and practice. There
has been no change in the charity’s principal policies or activities during the year. The work is funded by
a wide range of governmental and other agencies, charitable trusts, and private organisations and
individuals.

Current projects are:

Sudan: El Ain Naturai Forest Management Project
Khor Arba’at Agricultural Rehabilitation Project
Community Forestry Project, Ed Debba
Women’s Forestry Project, Ed Damer

Ethiopia: Meket Development Programme
Kaisha Rurai Development Project
Pilot Project (Food Security}

Eritrea: Assessment and Management of Riverine Forests Project

Mali: Bankass Environment Project,
Community Environment Project, Tominian

Niger: Takieta Joint Forest Management Project
Pastoral Associations Support Programme, Bermo

Kenya: Meru Dryland Farming Project

Research: Improving Soil Fertility in Africa ( Ethiopia)
Initiatives in Management of Dry Tropicai Forests

SOS Sahel International UK is a member of SOS Sahel International, a federation of voluntary associations
founded in Dakar in 1976, with members in Senegal, Mali, Mauritania, Burkina Faso, Niger, Sudan, Britain,
France and Luxembourg.

A review of the charity’s activities is given in the Chairman's Report. The charitable company's income
and expenditure and the movement of its funds during the year are set out in the Statement of Financial
Activities. The Committee is satisfied with the results for the year and the financial position at the end of
the year in the context of the charity's future plans and comimitments. A draw on unrestricted reserves
was made as foreseen in last year’s report, to cover renewal of the programme of projects, establishing
the basis for future development of project work, and strengthening the capacity of country level offices.
A continued draw on reserves in the next year has been approved, at a greatly reduced levef and intended
to lead to a return to surplus in subsequent years. A general programme reserve will be maintained, with a
maximum level equivaient to three months of project expenditure.







SOS SAHEL INTERNATIONAL UK Page 5
Organisation

Members of the Committee of Management, who are Directors under the Companies Acts and trustees for
the company’s charitable activities during the year were:

Sir Alec Stirling - Chairman (to October 1997}
Kevin O’Sullivan - Chairman (from October 1997}
Bill Howard - Vice Chairman (from October 1997}
Andrew Carpenter - Treasurer

Lady Bingham of Cornhill Margie Buchanan-Smith Laurence Cockcroft
Rupert Hughes Sarah Hughes Dr. Gill Shepherd Dr. Geraid Wickens Francis Witts
Peter de Roos (from October 1997) Janet Whitaker (from October 1997)

Ail members of the Committee are Council Members. Other Council Members are:

Olivia Bennett David Campbell Nigel Cross

Kate Ewart Biggs Michael Cronk Juliet Miller

Mary Bowron Sir Christopher Lever Sir Henry Phillips
Andrew Mitchell Dr. Robin Pellew Anthony Sampson
Vernon Robertson Mahmoud Salih . Valerie Singieton

Council and Committee members are appointed in accordance with the Articles of Association.

A full-time Executive Director is empioyed, supported by a small head office team in London.
Overseas offices are maintained in Ethiopia, Sudan and Mali, with about 223 field staff in total, of whom
8 are international appointments. UK staff are:

Duncan Fulton Executive Director
Karen Edwards Financial Controller
Mary Martin Programme Coordinator
Charlotte Smith Programme Coordinator
Judith Sandford Projects Assistant
Lorraine Clewer Projects Assistant
Martha Muiugeta Office Manager

Irene De Barros Finance Assistant
Alison Geldart Intern

Advisers and full-time researchers are:

Paul Kerkhof Forest Management Researcher
Penny Jenden Food Security Adviser -
Stephen Bristow Natural Resources Adviser

Country Programme Directors are:

Feyera Abdi (Ethiopia)
Mary Allen (Mali}
Khalid Roy (Sudan)

Principal bankers in the UK are Royal Bank of Scotland.

Approved by Er mmittee of Management on 30 September 1998

n Fulton

Company Secretary and Executive Director
SOS Sahel International UK











SOS SAHEL INTERNATIONAL UK Page 6

STATEMENT OF RESPONSIBILITIES OF THE COMMITTEE OF MANAGEMENT

Company law requires the Committee of Management, who are Directors under the Companies Acts and trustees for
the company's charitable activities, to prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the company and of the profit or loss and financial activities of the company for that
period. in preparing those financial statements, the Committee of Management are required to

. select suitable accounting policies and then apply them consistently;
. make judgements and estimates that are reasonable and prudent:
. prepare the financial statements on the going concern basis unless it is inappropriate to presume that

the company will continue in business.

The Committee of Management are responsible for keeping proper accounting records which disciose with reasonabie
accuracy at any time the financial position of the company and to enable them to ensure that the financial statements
comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the company and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

REPORT OF THE AUDITORS
TO THE MEMBERS OF SOS SAHEL INTERNATIONAL UK

We have audited the financial statements on pages 7 to 14 which have been prepared under the historical cost
convention and the accounting policies set out on page 9.

Respective responsibilities of the Committee of Management and Auditors

As described above, the Committee of Management, who are Directors under the Companies Acts and trustees for the
company's charitable activities, are responsible for the preparation of financial statements. It is our responsibility to
form an independent opinion based on our audit on those statements and to report our opinion to you.

Basis of opinion

We conducted our audit in accordance with Auditing Standards issued by the Auditing Practices Committee. An audit
includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial
statements. It also includes an assessment of the significant estimates and judgements made by the Committee of
Management in the preparation of the financial statements, and of whether the accounting policies are appropriate to
the company’s circumstances, consistently applied and adequately disclosed. .
We planned and performed our audit so as to obtain all the information and explanations which we considered
necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are
free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also
evaluated the overall adequacy of the presentation of information in the financial statements.

Opinion

In our opinion the financial statements give a true and fair view of the state of the charitable company’s affairs as at
31 March 1998 and of its incoming resources and application of resources, including its income and expenditure, for
the year then ended and have been properly prepared in accordance with the provisions of the Companies Act 1985.

un fs &
Kingstôn Smith TT

Chartered Accountants
and Registered Auditors
Devonshire House,
60, Goswell Road,
London EC1M 7AD

[à November 1998







SOS SAHEL INTERNATIONAL UK Page 7



STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 1998













Notes Unrestricted Restricted Total Total
Funds Funds Funds Funds
General Designated 1998 1997
£ £ £ £ £
INCOME AND EXPENDITURE
Incoming Resources
Governmental Organisations Grants 2 - - 1,237,449 1,237,449 1,136,577
Other Grants and Oonations 3 69,414 - 503,926 573,340 256,185
Interest Received 13,944 - - 13,944 26,755
Total Incoming Resources 83,358 - 1,741,375 1,824,733 1,419,517
Resources Expended
Direct Charitable Expenditure 75,042 - 1,640,568 1,715,610 1,729,176
Fundraising 17,578 - - 17,578 41,250
Management and Administration Tic) 86,449 - - 86,449 73,703
Total Resources Expended 4 179,069 - 1,640,568 1,819,637 1,844,129
Net Incoming/{Outgoing) Resources (95,711) - 100,807 5,096 (424,612)
before Transfers
Redesignations 95,711 (95,711) - - -
Net Movement in Funds 5 - (95,711) 100,807 5,096 (424,612)
Balances brought forward at 492,907 356,404 849,311 1,273,923
1 April 1997
Balances carried forward at
31 March 1998 5 397,196 457,211 854,407 849,311





Ail recognised gains and losses in each of the two years are included above. All the company's activities are
continuing.





SOS SAHEL INTERNATIONAL UK Page 8
OEE eee Page 8

{Company limited by guarantee and not having a share capital)

BALANCE SHEET AS AT 31 MARCH 1998

1998 1997
Notes £ £ £ £
TANGIBLE FIXED ASSETS
Office Equipment in the UK 6 9,853 11,929
Leasehold Property in the UK 6 74,200 80,019
TT 84,053 91,948
CURRENT ASSETS
Investment account in the UK 241,243 14,623
Cash at bank and in hand in the UK 97,428 204,317
Cash at bank and in hand overseas 219,822 227,567
Debtors 7 265,283 330,625
| 823,776 . 7 777,182
CREDITORS: Amounts falling due
within one year
Creditors 8 (53,422) (19,769)
NET CURRENT ASSETS 770,354 757,363
854,407 7 849,311
Represented by:
RESERVES
Unrestricted Funds - General 9
Unrestricted Funds - Designated 9
General Programme Reserve 313,143 400,959
Net Investment in Fixed Assets 84,053 91,948
OO 397,19 —~™ 492,907
Restricted Funds 9 7 457,211 356,404

854,407 849,311

Approved by the Committee of Management on 30th September 1998 4

Keely +

Kevin O'Sullivan Andrew Carpenter

signed on its behalf:




Chairman . Treasurer







SOS SAHEL INTERNATIONAL UK Page 9



NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 1898

ACCOUNTING POLICIES

{a}

(b}

(c}

(d}

(e)

(f)

(g)

{h}

(i}

Basis of Accounting

The accounts have been prepared under the historical cost convention and applicable Accounting Standards.
They are presented in accordance with the Statement of Recommended Practice “Accounting by Charities.”
The format of the Income & Expenditure Account has been adapted from that prescribed by the Companies
Act 1985 to better reflect the special nature of the charity's operations.

Recognition of incoming Resources

All incoming resources becoming availabie to the charity are recognised in the Statement of Financial
Activities as soon as it is prudent and practicable to do so. Accordingly, grants for projects are recognised
when received or when a binding obligation arises. Where material, gifts in kind are recognised in the
Statement of Financiai Activities at their estimated value to the charity; gifts in kind for distribution are
recognised when distributed, otherwise such gifts are recognised when receivable.

Incoming Resources Subject to Restrictions

Incoming resources given for a specific purpose, normally a specific overseas project, are credited to a
restricted fund, against which direct expenditure for that purpose is charged. Many grants received by the
charity include a percentage allowance for management and administration. These allowances are credited to
a restricted fund for project administration. Each year, an amount, calculated as the permitted percentage of
direct expenditure for the year on each project, is released from this fund to unrestricted funds, and the
baiance is carried forward as restricted.

Resources Expended
All expenditure is included in the Statement of Financial Activities as soon as it is incurred. Direct charitable
expenditure includes all costs incurred in relation to overseas projects and to support, planning, research and

development of projects. UK based costs have been allocated on the basis of employee time spent on
projects, fundraising and management and administration.

Foreign Currencies

Transactions are deait with at the actual rate of exchange at the date of the transaction. Year end balances
denominated in foreign currencies are transiated at exchange rates ruling at the Balance Sheet date. Any
differences are written off in project expenditure during the accounting period.

Tangible Fixed Assets and Depreciation

Tangible fixed assets in the UK are stated at cost less depreciation, which is calculated to write down the
cost in equal annual instalments over their expected useful lives: 5 years in the case of office equipment and
20 years in the case of short leasehold property. Assets purchased for use in Africa are not capitalised but
are fully written off in the year of acquisition.

Reserves - Designated Funds

Because SOS Sahel is working in some of the poorest and most volatile countries in Africa, the Committee of
Management consider it prudent to build up unrestricted funds as a contingency to secure the future financial
needs of existing projects, which is held in the General Programme Reserve. Each year, any under or
overspent unrestricted donations are transferred via the General Programme Reserve. The Net Investment in
Fixed Assets represents unrestricted funds held as tangible fixed assets, at written down value.

Taxation

The company is a registered charity and benefits from the exemptions from UK taxation on its income and
capital gains granted by s.505 Income and Corporation Taxes Act 1988.

Pension Costs
The company makes agreed contributions to individual "“money-purchase” pension schemes for certain
employees. The cost represents amounts due in the year.







3.

SOS SAHEL INTERNATIONAL UK

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 1998

GOVERNMENTAL ORGANISATIONS

Department for International Development
European Union

Royal Netherlands Ministry of Foreign Affairs
States of Jersey Overseas Aid Committee
States of Guernsey Overseas Aid Committee
International Fund for Agricultural Development
British Partnership Scheme

Canada Fund

Cooperation Suisse

Other

OTHER GRANTS AND DONATIONS
Comic Relief

Nationat Lottery Charities Committee
Tudor Trust

Christian Aid

Swiss Interchurch Aid

Gatsby Charitable Foundation
Baring Foundation

Ms A Pawlyn

JJ Charitable Trust

Ernest Kleinwort

Christian Relief & Development Association (Ethiopia)

Berkeley Reafforestation Trust

United Nations Office For Project Services
Beatrice Laing Trust

Hilden Charitable Fund

Alchemy Foundation

HB Allen Charitable Trust

Polden Puckham Charitable Foundation
Rowan Charitable Trust

Allied Dunbar

Strathspey Charitable Trust

Tree Aid

Arab British Chamber Charitable Foundation
Purley Overseas Trust

Bower Trust

Barbinder Trust

ES Hogg Charitabie Trust

Rathbone Bros Charitable Trust

Rykiow Trust

Band Aid



1998

593,838
246,992
243,408
20,500
16,000
22,531
40,039
12,455
41,686

Page 10

1997

403,350
364,869
285,575
32,730
8,800
37,854

3,399



1,237,449

1,136,577







173,314
129,879
29,000
22,776
21,758
20,000
14,000
12,987
12,869
410,000
9,153
8,000
6,800
6,500
5,000
5,000
5,000
5,000
3,500
2,980
2,400
2,208
2,000
2,000
2,000
2,900
2,000
1,500
1,500

47,782

9,500

5,500

1,500

37,749













SOS SAHEL INTERNATIONAL UK Page 11
1998 1997
£ £
3. OTHER GRANTS AND DONATIONS (Continued)
Environment Trust for Africa - 24,674
Novib - 8,338
Legacy - 25,000
Week's Good Cause - 21,360
Other 52,216 69,782
573,340 256,185
4. TOTAL RESOURCES EXPENDED |
Staff Vehicles & Other Totai Total
Costs Equipment Costs 1998 1997
£ £ £ £ £
Direct Charitable Expenditure
Projects 548,204 59,811 912,625 1,520,640 1,553,573
Project support 157,330 - 37,640 194,970 175,603
Fundraising 8,109 9,469 17,578 41,250
Management and Administration 76,444 - 10,005 86,449 73,703
790,087 59,811 969,739 1,819,637 1,844,129





Management and administration costs include depreciation: £9829 (1997: £9,457}, and auditors’ remuneration (including VAT):

£4,113 (1997: £3,760).

Personnel and staff costs

Average number

Aggregate costs
Fees and Salaries
Social Security Costs
Pension Contribution







Directors expenses and remuneration

Cost of Meetings
Fees: Dr Gill Shepherd
Related party transaction: Rupert Hughes

1998 1997
UK based Overseas UK based Overseas
10 223 10 275
£ £ £ £
213,582 548,204 189,858 572,354
19,211 - 18,910 -
9,090 - 9,737 -
241,883 548,204 218,505 572,354
1998 1997
£ £ :
449 315.
1,875 -
497 -
315

2,821









MOVEMENT IN FUNDS

Restricted Funds: Projects
Sudan:

El Ain Natural Forest Mgt
Khor Arba‘at Rehab

Ed Debba Com Forestry

Shendi Village Extension
and Women’s Forestry

Women’s Livelihood Devt
and Forestry Programme
Ei Giteina Green Belt
Ethiopia:

Wollo Agric Support

Meket Development Project

Koisha Rurat Dev

Pilot Project (Food Security)
Koisha Emergency Relief
Addis Office

Eritrea:

Riverine Forests

Mali:

Bankass Environment
Tominian Environment
Niger:

Takieta Forest Mgt.
Bermo Pastoralists Support
Kenya:

Meru Dry Farming
Research:

Women and Migration
Migrant Associations
Feasibility Study
Participatory Forest Mgt
{DPM Study

Forestry Research
Pastoralists Research

El Nino

Community Based
Organisations

EU Block Grant:
Project Support





SOS SAHEL INTERNATIONAL UK Page 12
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 1998
1998 1997
Brought incoming Resources Designation Carried Resources
forward Resources Expended &Transfers forward Expended
£ £ £ £ £
8,723 119,775 197,080) - 32,418 {70,369)
19,000 66,55 157,569) 27,988 150,860)
6,598 22,68 129,129) 150 133,279)
2,295 27,43 {19,782} 9,946 179,677}
122,458 (14,248) 108,210
- - {207}
- 176,660 {136,440} - 40,220 {138,362}
- 90,074 (90,074) -
10,733 332,316 {342,793} 256 (227,556)
87,394 20,714 (58,931) - 49,177 {125,928}
- - - (644)
227 227 -
95,084 28,418 (123,502) {96,858}
29,258 85,858 (100,753) - 14,363 (224,265)
11,330 139,114 {131,470) - 18,974 {763,048}
29,429 100,383 {115,903} - 13,908 (160,863)
- 62,212 {33,450} 28,762
- 27,661 {12,447) - 15,214 -
244 - - 244 -
- - - - {2.117}
- - - - {7,954/
- - - - (3,320)
- - {2,267}
- 35,794 (35,794) - (26,280)
- 12,727 {10,579} - 2,148 -
41,784 439,683) 2,101
2,776 (2,776) - -
32,112 106,306 (68,237} 70,181 {71,000}
23,204 119,447 {119,928} 22,723 (708,377)
356,404 1,741,375 (1,640,563) - 457,211









SOS SAHEL INTERNATIONAL UK





















Page 13
5. MOVEMENT IN FUNDS (Continued) 1998 1997
Brought Incoming Resources Designation Carried Resources
forward Resources Expended & Transfers forward Expended

£ £ £ £ £ £
Unrestricted Funds: Designated
General Programme 400,959 - - {87,816} 313,143 -
Reserve
Inv. in Fixed Assets ‘91,948 (7,895) 84,053

492,907 (95,711) 397,196
Unrestricted Funds: General
Kenya - - (76,273)
Ethiopia (423} 123 {8,321}
Uganda - - 17,881} 7,881 (9,597)
Eritrea 10,852
Community Organisation > {263}
Niger - * (6,226) 6,226
Project Planning Unit* - - (60,812) 60,812 (752,067)
Charitable Expenditure {75,042} 75,042 -
{note 1(g)}
Fundraising & Management - 83,358 (104,027) 20,669 - {24,327}
& Administration

83,358 (179,069) 95,711 -
849,311 1,824,733 (1,819,637) - 854,407 {7,844,123







* The Project Planning Unit identifies and develops new projects. The costs are calculated as a percentage of UK

office staff saiaries.

Sufficient resources are held in an appropriate form to allow the Restricted Funds to be applied to their intended

purpose











TANGIBLE FIXED ASSETS

Fixed assets are in use for management and administration

purposes and for project support.

COST

At 1 April 1997
Additions during the year

Disposals

At 31 March 1998

ACCUMULATED DEPRECIATION

At 1 April 1997
Charge for year

Disposais

At 31 March 1998

NET BOOK VALUE
At 31 March 1998
At 31 March 1997

DEBTORS

Grants and donations
Sundry debtors

All amounts fall due within one year.

CREDITORS: Amounts falling due within one year

Loan covenants received in advance

Employment taxes and social security

Accruals and provisions

ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets
Cash at bank and in hand

Other net current assets/{liabilities} -

10. COMMITMENTS
At 31st March 1998 there were no outstanding commitments





















SOS SAHEL INTERNATIONAL UK Page 14
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 1998
UK Office UK Short Total
Equipment Leasehoid
Property
£ £ £
29,840 122,208 152,048
1,934 - 1,934
(3,140) - (3,140)
28,634 122,208 150,842
17,911 42,189 60,100
4,010 5,819 9,829
{3,140} - (3,140}
18,781 48,008 66,789
9,853 74,200 84,053
11,929 80,019 91,948
1998 1997
£ £
246,460 317,427
18,823 13,198
265,283 330,625
135 210
5,139 5,738
48,148 13,821
53,422 19,769
Unrestricted Funds Restricted Total
General Designated Funds Funds
£ £ £ £
- 84,053 - 84,053
- 310,875 247,618 558,493
2,268 209,593 211,861
- 397,196 457,211 854,407





for capital expenditure (1997: £nil).