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.

Record Information

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
SOS Sahel

International UK




ANNUAL REPORT AND ACCOUNTS
For the year ended 31 March 2019

Registered Charity Number 296311

Registered Company Limited by Guarantee Number 2100867 (England and Wales)

Ml IN

*A8KNUGUZ*
COMPANIES HOUSE





























THURSDAY

19/12/2019







#156





Board of Directors Report



CONTENTS

REPORTS

BOARD OF DIRECTORS REPORT einen 3
BOARD OF DIRECTORS, MANAGEMENT AND ADVISORS ce eee cnr rece eneteersneeenentnseaeee 3
STRUCTURE, GOVERNANCE AND MANAGEMENT... see 4
LEGAL OBJECTIVES, STRATEGIC VISION & WAYS OF WORKING ss 5
ACHIEVEMENTS AGAINST STRATEGIC OBJECTIVES nn 7
FINANCIAL REVIEW ooo. ccceeecsereeecneeeccererenectenenerenseeseeesenseeseseeesassesecassacsesesaesisieiscnesseesasiiseesasiesisensaeies 11

INDEPENDENT AUDITORS REPORT..........-.:.::esceeesersrtereeneteeeeneeseeeesnensenesenteacaseasseenessevaaseeanaesesaesesseesenes 14

ACCOUNTS

STATUTORY ACCOUNTS....sccssssssssssssssesssecsssssssuesssvensesssssesssscsssesssecsusesssucessussssscsnsescauccsaccaueecessneesnessuseesses 17
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2019... 17
STATEMENT OF CASHFLOW FOR THE YEAR ENDED 3157 MARCH 2019 rs 18
BALANCE SHEET AS AT 31 MARCH 2019... ire 19
ACCOUNTING CONVENTIONS AS AT 31 MARCH 2019.0... cc ccceeeeneneeee ec eceeee tere eetteetneetaeseenees 20
NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019... issu 22

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BOARD OF DIRECTORS REPORT
BOARD OF DIRECTORS, MANAGEMENT AND ADVISORS

BOARD OF DIRECTORS
Adam Cooke (appointed as Chair 15 February 2019)

Karen Twining Fooks (Vice-Chair)

Sheila McKenzie (Treasurer)
Jake Bharier (Company Secretary)

Sara Pantuliano
Elise Dufief
Brendan Bromwich
lan Cliff

lan Barry (resigned as Director and Chair 15 February 2019)

HONORARY PRESIDENT

Lady Bingham of Cornhill

SENIOR MANAGEMENT

Linda Horgan (Director)

PRINCIPAL OFFICE AND REGISTERED ADDRESS

SOS Sahel International UK, The Old Music Hall, 106-108 Cowley Road, Oxford, OX4 JE

AUDITORS

Critchleys Audit LLP, Beaver House, 23-38 Hythe Bridge Street, Oxford, OX1 2EP

BANKERS

The Royal Bank of Scotland, 36 St Andrew Square, Edinburgh, EH2 2YB

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STRUCTURE, GOVERNANCE AND MANAGEMENT



SOS Sahel International UK is a registered charity (no. 296311) incorporated under the Companies Act 2006

(registered no. 2100867). Its governing document is a Memorandum and Articles of Association originally
approved in December 1987 and last amended in January 2015.

The Board of Directors, who are also the charity’s trustees, present the statutory report with the audited accounts
of SOS Sahel International UK for the year ended 31 March 2019.

THE BOARD OF DIRECTORS

All members of the Board of Directors (the Trustees) are appointed in accordance with the Articles of Association.

The Board of Directors can have between five and fifteen members. There are currently eight directors, elected
by the existing Board of Directors themselves. They may exercise all the powers of the Association, subject to the
Charities Act 2011 and the Memorandum and Articles of Association. The Board of Directors appoints a Chair
from amongst themselves.

The Board reviews its membership annually, to ensure that, as a whole, the Board has the skills and experience
to determine the policies of SOS Sahel International UK and to monitor the implementation of these policies.
Vacancies are advertised, and candidates undergo formal interviews. Procedures are documented for the
induction and training of new Board members, relating to their duties and obligations as directors and trustees.
Ongoing training for board members is available as required.

The list of Directors in office during the year is set out on page 3. No member of the Board of Directors had any
beneficial interest in any contract with SOS Sahel International UK during the year.

The Board of Directors holds the ultimate responsibility for all legal and financial matters transacted in the name
of the charity. The Trustees delegate much of this to the employees.

The Board approves a budget for income and expenditure each year. This provides a framework for the delegation
to employees of the power to act on financial matters.

The organisation has three full time employees. All employees are based at its Head Office in Oxford, United
Kingdom. The Director of the organisation has the overall managerial and operational oversight of the charity.
The Director reports to the Chair of the board.

The Board sets the salaries for its staff. the Board reviews the salary scales annually based on the prevailing salary
levels in the sector and consideration of Office for National Statistics figures for inflation of prices and earnings..

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LEGAL OBJECTIVES, STRATEGIC VISION & WAYS OF WORKING

OBJECTS

The objects for which the charity was established are ‘the relief of poverty, the advancement of education and
the promotion of health and hygiene through activities focusing on natural resource management ... within the
countries forming the continent of Africa ... particularly but not exclusively dryland areas, for the benefit of the
peoples of those countries.’

OUR VISION

Thriving sustainable communities across the Sahelian drylands that have control over the decisions that affect
their lives and the resources they need for a secure and fulfilling life.

OUR MISSION

To work with our partners to seek long term, sustainable solutions to the poverty experienced by millions of
people across the drylands of the Sahel region of Africa. ‘

OUR ROOTS

SOS Sahel International UK was established in the mid-1980s as a response to the devastating drought and famine
across the Sahel. Whilst we began as a response to an emergency situation, we have always had our roots in long-
term development, dedicated to relieving poverty of marginalised groups who live in the drylands of the Sahel.
Historically, SOS Sahel UK was an umbrella organisation with country programmes across select countries in the
Sahel; our first and largest country programme was in Sudan, but we also worked in Ethiopia, Kenya, Niger and
Mali. However, with a dedication to grassroots, African-led development we began a long and difficult process of
organisational transformation, supporting our partners to become independent nationally registered NGOs. SOS
Sahel UK no longer implements projects but works with and for our independent national partners who work with
some of the poorest and most vulnerable people in the world.

WHERE & HOW WE WORK

The Sahel — the band of drylands spanning west to east across the African continent on the southern border of
the Sahara Desert — contains many of the world’s poorest and most marginalised people, who face the realities
of living not only in poverty but in extremely harsh environmental conditions. The region has experienced
recurrent drought every few years since the 1980s, which has devastated harvests, economies and traditional
farming ecosystems. Coping strategies for many livelihood groups are increasingly under stress, and a
convergence of climate, conflict and economic shocks has caused the number of food insecure people in the
region at crisis and emergency levels to increase. It is in this context that our partners work in Sudan, South Sudan

and Ethiopia.

The political, social and economic environment of each of these countries is by no means stable. Each comes with
its own unique challenges - protracted conflicts, political unrest, spiralling cost of living, involuntary migration and
displacements, and in the case of South Sudan an increasing risk of famine. Climate change and environmental
fluctuations, such as El Nino/ La Nina, compound the challenges in these countries, and make it harder for
communities to continue living through their traditional means. |

We work with independent national organisations as we believe that locally generated knowledge and solutions
are key to solving local development challenges. Our partners are skilled, committed, local organisations that
share our values and are rooted in our history. We support them to be strong, effective, sustainable & inclusive
organisations that deliver effective programmes that target vulnerable communities and improve lives. Our
current partners are: SOS Sahel Sudan, SOS Sahel Ethiopia, SOS Sahel South Sudan.

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Board of Directors Report

In view of this, the Board of Directors is more than satisfied that our work is for public benefit, consistent with the
Charity Commission guidance on public benefit.

THEORY OF CHANGE

We will support civil society organisations to improve their performance and strengthen their organisations to
accelerate impact... .

By mobilising funding and other resources, supporting the generation of learning and evidence, and providing
capacity building support...

To help sustain strong, effective, sustainable and inclusive partner organisations, which have stronger foundations
from which to grow...

That_will deliver effective programmes that target vulnerable communities in order for them to become
strengthened sustainable and resilient communities.

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ACHIEVEMENTS AGAINST STRATEGIC OBJECTIVES

SOS Sahel International UK’s current strategy runs from April 2017 to March 2020, covering three financial years.
Our strategic objectives and progress against them in this, our second year of the current strategy, are as follows:

STRATEGIC OBJECTIVE ONE: EFFECTIVE PARTNERSHIPS

We will work with our partners to develop both their and our robust governance, financial, institutional,
environmental and technical capacity and systems. We will also collaborate with networks and preferred strategic
partners in our countries of operation, in the UK, and globally, in order to achieve greater programme impact and
more stable funding and other resources.

To increase the capacity of our partners to access grants from institutional donors, this year SOS Sahel UK have
supported our partners SOS Sahel Sudan and SOS Sahel Ethiopia with the submission of concept notes, proposals
and expressions of interest for various donors. We have supported four different applications, one for SOS Sahel
Sudan, two for SOS Sahel Ethiopia, and one for another Sudanese NGO, the Darfur Development and
Reconstruction Agency (DDRA).

To strengthen the financial & compliance capacity of our partner SOS Sahel Sudan, SOS Sahel UK’s Finance
Manager, Morris Mpokosa, has visited the organisation in Khartoum to undertake financial training. Sheila
McKenzie, a Trustee, and Treasurer of SOS Sahel International UK, accompanied Morris on this trip to undertake
some governance training, meet with staff and visit the Agricultural & Fishery Productivity by Smallholders Project
(AFPS) in the Red Sea State. In order to further support compliance, the Director, Linda Horgan, and Programme
Administrator, Ella Nicholson, visited Sudan at the end of the AFPS project to visit the project area, speak to
beneficiaries and project staff, and work with staff to prepare the final report and identify lessons learned.

To support the organisational leadership capacity of our partners, the Director of SOS Sahel UK has kept in regular

contact with the Directors of our Sudanese and Ethiopian partners throughout the year, with usually monthly one
to one phone calls. In January 2019 the Director and Chair of the board of SOS Sahel Sudan, and the Director and

Vice-chair of the board of SOS Sahel Ethiopia, visited the UK to attend a network meeting, as well as the SOS Sahel
International UK board meeting. This invaluable contact allowed each organisation to share experiences,
knowledge and challenges, strengthening our partnerships and encouraging mutual learning. Unfortunately, the
Director of SOS Sahel South Sudan was not able to attend this meeting.

To create and share links with like-minded strategic partners, SOS Sahel International UK staff have attended
BOND meetings (conferences and group meetings), and have had informal conversations with other
organisations, such as PENHA. SOS Sahel UK have a membership with CELEP, the Coalition for European Lobbies
for Eastern Africa Pastoralism, on behalf of ourselves and our partners. Over the year, SOS Sahel Uk’s Director has
shared knowledge and opportunities generated by CELEP membership to our partners.

We have continued to be in contact with our partner SOS Sahel South Sudan during the year. However the
organisation is no longer active. SOS Sahel South Sudan continues to be registered, but has been unable to get
any further grants and has had no active projects for some time. We will continue to look out for opportunities in
the future.

STRATEGIC OBJECTIVES TWO: INCREASED SCALE AND INCOME

We want to continue to grow our programme of work delivering tangible positive changes to the lives of families
and communities in rural Sahel. To achieve this, SOS Sahel UK will need to target key areas for income growth,

both for our partners and ourselves.

We will assist with supporting efforts to secure funding for all of our core partners in our current 3 countries of
operation (Sudan, South Sudan and Ethiopia) as well as looking at the potential to re-engage with other
organisations in order to increase impact.

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In order to support sustainability of all the partners, we have continued looking for funding opportunities. We
have submitted three concept notes for joint projects to institutional donors. We have also continued to fundraise
from trusts and individual donors in the UK, in order to cover our overhead costs.

However, it has become clear that we can no longer solely rely on our traditional fundraising avenues; institutional
funding is going more towards consortia, and space is being tightened for small UK NGOs with the high
competition for DFID grants and uncertainty around Brexit. Therefore, we held a special meeting in January — that
included two members from SOS Sahel Sudan (the Director and the Chair of the Board) and two members from
SOS Sahel Ethiopia (the Director and the Vice-Chair of the Board), as well as the SOS Sahel UK board and staff.
This meeting was facilitated by an external consultant and focused on different options to support our
sustainability.

The meeting was also a platform for our partners to express their vision for the role of SOS Sahel UK, and explain
the value that we bring to their organisations. Based on these discussions, and arising from that visit, the Director
of SOS Sahel Sudan, Salih Eldouma, negotiated with one of SOS Sahel Sudan’s current donors, ZOA, to fund SOS
Sahel UK from February 2019- February 2020 (25% of salaries, plus some trips to undertake safeguarding training).
This is a positive step towards exploring a new funding model and recovering some of our costs. We will continue
to look at different funding avenues in the year to come.

Additionally, we have been fundraising on behalf of our partners for UK-based funds that they would not be able
to access without us. During this period, we have continued to raise matched funds for the Resilient Economies
and Livelinood Project implemented by SOS Sahel Ethiopia, and were successful in raising £23,100 from UK Trusts
and Foundations for this project. We have also been provisionally selected for funding for a Sand Dam project in
Sudan from Guernsey Overseas Aid, which is due to begin in November 2019. In order to confirm this grant,
Guernsey Overseas Aid require us and our partner, SOS Sahel Sudan, to complete a safeguarding form; we will
work with SOS Sahel Sudan to ensure that their procedures and policies are of high standard and up-to-date,
complete and submit this form. |

Whilst we tried to raise funds for a small project in Terekeka, South Sudan, on behalf of our partner SOS Sahel
South Sudan, we were unfortunately unsuccessful in raising the amount needed to go ahead with the project.

We have continued to link partners to all relevant in-country funding opportunities as they arise.

STRATEGIC OBJECTIVE THREE: INNOVATION, LEARNING AND IMPROVEMENT

We need to build the evidence base for our partners’ work, in terms of what has been learnt and the difference it
is making. This means making greater use of data to demonstrate the value of our insights and experience and
ensuring that the results of our partners’ work are widely communicated and shared. We will support our partners
to invest in monitoring and evaluation and research so that they can demonstrate what works and potential
pitfalls. We want to deliver greater benefits for our partners’ beneficiaries and at the same time become even more
effective. We need to invest in the capacity of our partners.

Throughout the year, SOS Sahel International UK’s Director attended conferences and seminars in the UK, sharing
relevant information to our partners in order to enhance learning, involvement and share opportunities.

An evaluation of the AFPS project was undertaken and showed extremely positive results. It concluded that “the
project aimed to strengthen the livelihoods of two sets of small producers working in what have been relatively
niche sectors in the overall economic landscape of Red Sea State. Data from the project shows a considerable
increase in the contribution of these sectors to the household economy. Yields for both fisheries and horticulture
have grown considerably”. Based on the end of project visit to the Red Sea State in November, and the findings
in.the evaluation, SOS Sahel UK created a learning document and a key achievements document; the latter
highlighting the successes of the subsidised voucher system used during this project. SOS Sahel Sudan and SOS
Sahel Ethiopia have highlighted that the recording and disseminating of evidence and learning is a key area that
they need to develop, and they have requested SOS Sahel UK’s help producing documents like this one.

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Board of Directors Report

This year, we have also hired a consultant to undertake a brief evaluation of the sand dam programme in Sudan.
Part of the terms of reference for this evaluation was to produce photos and case studies of beneficiaries, which
will further help SOS Sahel Sudan with their knowledge management. This evaluation also raised key
recommendations for the future.

In June 2018, SOS Sahel International UK hired an intern to undertake an analysis of our social media platforms
and come up with recommendations. She produced a report of key findings and recommendations, with
recommendations of how to proceed with our social media accounts.



Photos taken during the sand dam evaluation, with thanks to © Sue Cavanna

2018-2019 PROGRAMMES



— «





PROGRAMME Agricultural and Fishery Production by Smallholders in Red Sea State
IMPLEMENTING PARTNER SOS Sahel Sudan '
DONOR The European Union ‘
SOS SAHEL UK’S ROLE Lead Partner, Grant Manager
DESCRIPTION This five-year project was completed in November 2018. The project supported ‘
a total of 5,496 farmers and fishermen with technical packages, which combine
training with new inputs and technologies. Farmers and fishermen were linked
to private sector suppliers to purchase the new inputs (partially funded by the |
project through a subsidised voucher system), and were then given practical
training and support to increase their productivity and bargaining power, with .
support also given to producer organisations. The final evaluation of the project
was extremely positive, and gave practical recommendations for programming in ;
the future.
PROGRAMME Sand Dam Programme
IMPLEMENTING PARTNER SOS Sahel Sudan
DONOR Guernsey Overseas Aid Commission |
SOS SAHEL UK’S ROLE Lead Partner, Grant Manager .
DESCRIPTION Since 2010, we have been supporting SOS Sahel Sudan to build sand dams in rural

locations across Sudan but primarily in South Kordofan State. This year, we
completed one dam (started in the previous year) in South Kordofan State. We ©
also commenced the construction of another dam, also in South Kordofan State. '
ÃŽ
Sand dams provide reliable, clean water year round for drought prone rural
villages. They are simple, low-cost and low-maintenance water harvesting ;

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structures. Constructed across a seasonal sandy riverbed, they cause sand to
accumulate behind the dam during the rainy season when it would usually be
washed away. The sand stores rain water, raising the water table and improving
the fertility of its surrounding environment. The beauty of sand dams is that they
conserve water in a way that encourages the long-term sustainability of
ecosystems and water supplies.





PROGRAMME
IMPLEMENTING PARTNER
DONOR

SOS SAHEL UK’S ROLE
DESCRIPTION

Resilient Economy and Livelihood Project (RESET phase 2)

SOS Sahel Ethiopia (in a consortium of 5 NGOs)

Primary funder 90% (direct to the consortium): European Union

Matched funding raised (through SOS Sahel UK): Bryan Guinness Trust, Northwick
Trust, Paget Trust, Martin Wills Wildlife Maintenance Trust, Souter

Raising matched funds, Grant manager for those funds

SOS Sahel Ethiopia is working in Southern Ethiopia with some of the most
vulnerable communities in the region in order to help them conserve and restore
their natural environment. In four districts of Wolayta Zone, Southern Ethiopia,
SOS Sahel Ethiopia is working as part of a consortium on the three-year Resilient
Economy and Livelihoods Project. This area of the country is extremely vulnerable
to the effects of climate change and recurrent drought, which has exacerbated
food insecurity. SOS Sahel Ethiopia’s role in the project is to build the resilience
of communities by helping them to restore and conserve their natural
environment, whilst promoting measures that increase the production of
sustainable crop and livestock systems. They are also helping to diversify
livelihood opportunities outside of agriculture through investment in off-farm
and non-farm income generating opportunities, in order to ease the pressure on
land, improve incomes and reduce vulnerability of the target population.

The project is 90% funded by the European Union - directly through the
consortium - however SOS Sahel UK are raising matched funds on behalf of SOS
Sahel Ethiopia.



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Board of Directors Report

FINANCIAL REVIEW

REVIEW OF RESULTS

SOS Sahel International UK had an income of £570,482 for the year ending 31 March 2019 (2018: £936,986). The
organisation’s principal funding sources (as detailed in note 1 on page 22) included governmental organisations,
other grant-making bodies, charitable organisations, and individuals. The decrease for the year in comparison to
the previous year was as a result of one of our large projects coming to an end in November 2018.

Total expenditure was £667,955 for the year ended 31 March 2019 (2018: £943,841). The decrease in expenditure
is due to one project in Sudan ending in 2018. The relative proportion of spending on “overheads” has decreased
compared to the previous year.

The cost of generating funds was equivalent to 5% of total income for the year. Governance costs were equivalent
to 1% of total income for the year. The governance costs are now regarded as part of support costs. Thus, 94% of
income was available for spending on charitable activities.

There was a net expenditure of £97,473 for the year 2019 (2018: net expenditure £6,855). For unrestricted funds,
the net expenditure was £31,186 for the year (2018: net expenditure of £51,531). As a result of the net
expenditure, the unrestricted reserves decreased during the year ended 31 March 2019 to £222,827 (2018:
£254,013). The decrease was mainly due to the ending of one project in Sudan which resulted in loss of income
from overhead recovery.

The results for the year are shown in the statement of financial activities on page 17, cash flow statement for the
year at page 18 and the financial position at the end of the year is shown in the balance sheet on page 19.

RESERVES LEVEL AND RESERVES POLICY

The Board of Directors of SOS Sahel UK maintains unrestricted reserves sufficient to meet the organisation’s
working capital requirements and to meet any temporary shortfalls in funds arising from unforeseen exposure to
foreign exchange losses and other unforeseen costs, so as to enable SOS Sahel International UK to continue to
meet its charitable objectives. The organisation’s working capital requirements are considered to be the
equivalent of three months of unrestricted expenditure plus the equivalent of an additional month to cover any

temporary shortfalls.

The Board of Directors reviews this reserves policy and the level of unrestricted reserves required annually as part
of the budget-setting process.

There were no restricted reserve funds at the end of the year (2018: £66,286). Restricted reserve funds represent
unspent funds received from donors who have specified certain conditions for their use.

General funds have no restrictions on their use, unlike restricted funds, which must be used for specified
purposes. Designated funds are those funds which have been set aside by the Board of Directors for specific areas
of charitable work. This year the Board of Directors reviewed and maintained the levels of the designated reserves
as last year. The designated funds are cash flow contingency of £50,000, and the contingency for foreign exchange
difference of £100,000.

The undesignated general fund was £72,827 at 31 March 2019 (2018: £104,013). Total unrestricted funds (general
and designated) were £222,827 at 31 March 2019 (2018: £254,013).

The Board of Directors is satisfied that there are sufficient reserves held at the year-end to avoid an unacceptable
level of disruption to the organisation in the event of a downturn in future income. For this reason, the Board of

Directors continues to adopt the going concern basis in preparing the accounts.

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The funding environment for the work of SOS Sahel International UK and its African partners is currently in a state
of flux and uncertainty. The undesignated general fund of £72,827 gives us financial security, time and flexibility
to work on securing further funding for our partners and for our own sustainability.

ARRANGEMENTS FOR SETTING THE PAY FOR KEY MANAGEMENT PERSONNEL

The Director of the charity was recruited by the Board of Directors and reports to the Chair of the Board. The
Board approves the pay and remuneration packages of the Director and other staff based on recommendations
of its human resources subcommittee. The HR subcommittee reviews salaries and benefits annually, using data
on prevailing salary levels in the sector and published statistics on annual changes of wages and prices.

RISK MANAGEMENT

The Board of Directors has reviewed the major risks to which the charity is exposed, in particular those related to
the operations, finances, reputation and business of SOS Sahel International UK, and systems have been
established to manage those risks. A detailed risk register is approved by the Board of Directors and reviewed
each year: this includes assessments of the likelihood and impact of major risks in all areas of the charity's
operations. Risks are monitored and reported to the Board of Directors, and their management is reviewed at
quarterly meetings of the Board of Directors.

In the current year, the Directors identified 3 major risks affecting the organisation and agreed specific measures
of addressing them. |



Description of risk Measures taken to address the risk



Over dependence on EC funded projects in Sudan - | The organisation will aim at diversifying to other
approximately 95% of project portfolio. donors i.e. DFID and other regional donors



The decrease in restricted income due to major | The Trustees and SOS Sahel International UK team
projects coming to an end without being replaced | have taken measures to source new high impact
with new projects. projects by recruiting a Director and developing a new
three year strategy.



Telephone and internet scams The Trustees have undertaken new control steps to
tighten controls on our banking and online payments









STATEMENT OF DIRECTORS RESPONSIBILITY

The.directors are responsible for preparing the annual report and accounts in accordance with applicable law and
regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors
have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice
(United Kingdom Accounting Standards and applicable law).

Under company law the directors must not approve the accounts unless they are satisfied that they give a true
and fair view of the state of affairs of the charity and of the incoming resources and application of resources of
the charity for that period. In preparing these accounts, the directors are required to:

e select suitable accounting policies and then apply them consistently;
e make judgements and accounting estimates that are reasonable and prudent;

® prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity
‘ will continue in operation.

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Board of Directors Report

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the
charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and
enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charity and hence for taking-reasonable steps for the prevention and detection of
fraud and other irregularities.

At the time the financial statements are approved, the directors confirm:
a) that there is no relevant audit information of which the auditors are unaware, and

b) that they have taken all the steps they ought to have taken to make themselves aware of any relevant
audit information and to establish that the auditors are aware of that information.

The report has been prepared in accordance with FRS 102, the Charities SORP (FRS 102) and the Small Companies
Regime under Section 419(2) of the Companies Act 2006.

Nevertheless, once the existing grant contracts are completed and all residual balances settled, it is likely that the
Trustees will seek to carry out a solvent winding-up of the charity

Signgt{ on behalf of the Board of Directors:



Adam Cooke

Approved by the board on: (6 à <4 . 707

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Independent Auditors Report

INDEPENDENT AUDITORS REPORT



INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF SOS SAHEL INTERNATIONAL
UK

OPINION

We have audited the accounts of SOS Sahel International UK (the “Charity”) for the year ended 31 March 2019
which comprise the Statement of Financial Activities, the Statement of Cash Flows, the Balance Sheet and notes
to the accounts, 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 accounts:

e give a true and fair view of the state of the Charity’s affairs as at 31 March 2019 and of its income and
expenditure for the year then ended;

e have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice;

e have been prepared in accordance with the requirements of the Companies Act 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 accounts section of our report. We are independent of the Charity in accordance with the ethical
requirements that are relevant to our audit of the accounts 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to
report to you where:

e the trustees’ use of the going concern basis of accounting in the preparation of the accounts is not
appropriate; or

e the trustees have not disclosed in the accounts any identified material uncertainties that may cast
significant doubt about the Charity’s ability to continue to adopt the going concern basis of accounting
for a period of at least twelve months from the date when the accounts are authorised for issue.

14

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Independent Auditors Report

OTHER INFORMATION

The trustees are responsible for the other information. The other information comprises the information included
in the annual report other than the accounts and our auditor’s report thereon. Our opinion on the accounts 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 accounts, our responsibility is to read the other information and, in doing so,
consider whether the other information is materially inconsistent with the accounts 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
accounts 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:

e the information given in the trustees’ report (incorporating the directors’ report) for the financial year
for which the accounts are prepared is consistent with the accounts; and

e the trustees’ report (incorporating the directors’ report) have been prepared in accordance with
applicable legal requirements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In the light of the knowledge and understanding of the company and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees’ report.

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

e sufficient accounting records have not been kept;

e the accounts are not in agreement with the accounting records and returns;

e certain disclosures of trustees’ remuneration specified by law are not made; or

e we have not obtained all the information and explanations necessary for the purposes of our audit.

e the trustees were not entitled to take advantage of the small companies’ exemptions in preparing the
directors’ report and from the requirement to prepare a strategic report.

RESPONSIBILITIES OF THE TRUSTEES

As explained more fully in the trustees’ responsibilities statement [set out on page 12], the trustees are
responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for
such internal control as they determine is necessary to enable the preparation of accounts that are free from
material misstatement, whether due to fraud or error.

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

15

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Independent Auditors Report

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE ACCOUNTS

Our objectives are to obtain reasonable assurance about whether the accounts 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 accounts.

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

USE OF OUR REPORT

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

Colin Mills (Senior Statutory Auditor)
For and on behalf of Critchleys Audit LLP (Statutory Auditor)

Oxford

IZ Decembe- 20 19

16

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Statutory Accounts

STATUTORY ACCOUNTS



STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 32ST MARCH 2019
(incorporating income and expenditure)

















Notes Unrestricted Restricted Total funds Unrestricted Restricted Total Funds
funds funds 2019 funds 2018 funds 2018 2018
£ £ £ £ £ £
Income and endowments from:
Donations and legacies 1 70,830 490,770 561,600 66,994 828,998 895,992
Interest earned on bank deposits 447 447 518 518
71,277 490,770 562,047 67,512 828,998 896,510
Other 2 3,062 5,373 8,435 3,280 37,197 40,476
Total income 74,339 496,143 570,482 70,792 866,194 936.986
Expenditure on:
Raising Funds 3 26,362 26,362 16,503 16,503
Charitable activities 4
Sudan 44,859 530,359 $75,218 59,965 773,478 833,443
Ethiopia 23,749 29,311 53,060 31,746 42,797 74,543
South Sudan 10,555 2,760 13,315 14,109 5,243 19,352
79,163 562,430 641,593 105,820 821,518 927,338
Total Expenditure: 105,525 562,430 667,955 122,323 821,518 943,841
Net income / (expenditure) (31,186) (66,287) (97,473) (51,531) 44,676 (6,855)
Transfers between funds
Net movement in funds (32,313) (66,287) (97,473) (51,531) 44,676 (6,855)
Total funds brought forward 254,013 66,286 320,299 305,544 21,610 327,154
at 1 April 2018

Total funds carried forward 222,827 0 222,827 254,013 66,286 320,299
at 31 March 2019 .



All operations are ongoing. All recognised gains and losses in each of the two years are included above.

The notes on pages 22 to 29 form part of these accounts.

17

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



STATEMENT OF CASHFLOW FOR THE YEAR ENDED 31°" MARCH 2019

Notes Total funds

2019
£
Cash Generated from operating activities
Net cash flow provided by (used in) 18 57,896
operating activities
Net Increase/(decrease) in cash 57,896
Cash at Bank at the beginning of the year 1,045,824
Cash at Bank at the end of the year 19 1,103,720

The notes on pages 22 to 29 form part of these accounts.

18

Total Funds
2018
£

(34,695)

(34,695)
1,080,519

1,045,824

Statutory Accounts

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



BALANCE SHEET AS AT 31 MARCH 2019

Fixed assets
Tangible fixed assets

Current assets
Debtors

Cash at bank

Total current assets

Creditors: amounts falling due within one year

Net current assets

Net assets

Represented by:
Funds and reserves
Restricted funds

General fund
Designated funds
Cash flow contingency

Contingency for forex difference

Total unrestricted funds

Total charity funds

Notes

11

12

13

14

2019

432,697

1,103,720

50,000
100,000

2019

1,536,417

(1,313,590)

222,827

222,827

72,827

150,000

222,827

222,827



Approved by the Board of Directors and signed on its behalf by:

Adam Cooke
Approved on:

1D xy’ OG

The notes on pages 22 to 29 form part of these accounts.

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311

19

Statutory Accounts

2018 2018

£ £
24,322

1,045,825

1,070,147

(749,848)

320,299

320,299

66,286

104,013
50,000
100,000

150,000

254,013

320,299





Statutory Accounts

ACCOUNTING CONVENTIONS AS AT 31 MARCH 2019



The accounts have been prepared under the historical cost convention, and in accordance with applicable
Accounting Standards, the Statement of Recommended Practice “Accounting by Charities” (2011) and the going
concern convention which the directors consider appropriate.

The format of the Income and Expenditure account has been adapted from that prescribed by the Companies Act
2006 to better reflect the special nature of the charity’s operations.

INCOME

Income is recognised in the period in which SOS Sahel UK is entitled to receipt and the amount can be measured
with reasonable certainty. income is deferred only when SOS Sahel International UK has to fulfil conditions before
becoming entitled to it or where the donor has specified that the income is to be spent in a future period.

Gift aid income is included gross of attributable tax recoverable.
Donations received are credited to the statement of financial activities in the period in which they fall due.

Legacies, notified before the year-end, are accounted for when the amounts to be received can be measured with
reasonable certainty.

EXPENDITURE

Where members of staff carry out duties which fall into more than one category, costs, including related overhead
costs, have been allocated on the basis of estimates of time spent on their various duties. This will vary for each
activity according to the size and complexity of the programmes.

The expenditure on raising funds represent the costs of inducing others to make gifts of voluntary income to the
charity.

Charitable activities comprise direct expenditure incurred on charitable activities together with those support
costs incurred that enable these activities to be undertaken. This is through a combination of direct service
provision and grant funding of African partner organisations.

Support costs are those costs that, whilst necessary to deliver an activity, do not themselves produce the output
of the charitable activity, such as accounting, and monitoring and evaluation.

Governance costs represent costs attributable to the governance arrangements of SOS Sahel UK and include

compliance with constitutional and statutory requirements and costs relating to strategic activities. The
governance costs are part of the support costs.

FOREIGN CURRENCY TRANSACTIONS

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Assets and
liabilities denominated in foreign currencies are translated at the rate of exchange prevailing at the year end. Any
differences are included within the statement of financial activities in the period.

The main functional currency of the organisation is the GBP. The GBP is also the accounting and reporting
currency. The organisation receives its income in GBP, EURO and USD. In the year under review it did not receive
any income in USD. The organisation operates bank accounts denominated in GBP, EUR and USD.

20

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Statutory Accounts

ACCOUNTING CONVENTIONS AS AT 31 MARCH 2019 (Continued)



TAXATION

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

TANGIBLE FIXED ASSETS

Tangible fixed assets in the UK are stated at cost less depreciation. Depreciation is calculated to write down the
cost in equal instalments over their expected useful lives. The cost of office and computer equipment is written
off over 3 years. Items of equipment purchased for Africa and items under £1,500 are not capitalised and are
written off in the year of purchase.

FUND ACCOUNTING

Unrestricted general funds are those funds which can be used in accordance with the charitable objectives of SOS
Sahel UK at the discretion of the Board of Directors.

Designated funds are funds set aside by the Board of Directors out of unrestricted general funds for specific future
purposes or projects.

Restricted funds can only be used for particular restricted purposes within the objects of SOS Sahel UK.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

OPERATING LEASES

Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with
the lessor, are charged to the statement of financial activities as incurred.

COMPLIANCE WITH FRS 102

The accounts have been prepared in accordance with FRS 102, the Charities SORP (FRS 102) and the Companies
Act 2006.

INFORMATION FOR PUBLIC BENEFIT

SOS Sahel International UK is a registered charity number 296311. It is a company limited by guarantee,
incorporated under the Companies Act 2006 registration number 2100867 (England and Wales) and governed by
its Memorandum and Articles of Association. The charity is based in Oxford and its registered head office address
is The Old Music Hall, 106-108 Cowley Road, Oxford, OX4 1JE.

The charities’ Trustee certify that all its activities are for Public Benefits to its beneficiaries in the Sahel region of
Africa

GOING CONCERN

Once the existing grant contracts are completed and all residual balances settled, it is likely that the Trustees will
seek to carry out a solvent winding-up of the charity

21

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Statutory Accounts

NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019



1. Donations and Legacies

















Unrestricted Restricted Total funds Total Funds
funds . funds 2019 2018
£ £ £ £
Governmental organisational grants
European Union (EU) 427,515 427,515 754,932
State of Guernsey Overseas Aid Commission 39,733 39,733 19,929
467,247 467,247 774,861
Donations from trusts, corporates and other groups
Anonymous Charitable Trust 20,000
Allan and Nesta Ferguson Trust 5,000 5,000
AS Charitable Trust 1,000 1,000
Bower Trust : 500
The Blandford Lake Trust 5,000
Bryan Guinness Trust 8,000 8,000 8,000
Cheltenham Tree Group 300
Dingwall Trust 1,000 1,000 1,000
Fulmer Charitable Trust 1,500
Gestingthorpe Trust : 200
Lady Yuen Peng McNeice Charitable Foundation , 2,000
N. Smith Charitable Settlement 1,000 1,000 1,000
Northwick Trust 5,000
Oaklade Trust 1,000 1,000
Oliver Morland Trust 1,500 1,500
Open Gate Trust * 2,000
Paget Trust 1,000
Eleanor Rathbone Trust 1,000
St Mary's Trust 500 500
Seven Pillars of Wisdom 1,000 1,000
St Mary's Church - Iffley, Oxford ‘ 14,679
Souter Charitable Trust 5,000 5,000 5,000
Quaker Disley 85
The Morel Trust 2,000
Martin Wills Wildlife Maintenance Trust 2,000
Westcroft Trust 1,100 1,100
: 3,000 23,100 26,100 72,264
Donations from Individuals À 43,819 423 44,242 48,867
Legacy : 24,011 24,011
Total Voluntary Income 70,830 490,770 $61,600 895,992
2. Other Income
Unrestricted Restricted Total funds Total Funds
funds funds 2019 2018
‘ £ £ £ £
Other income 3,062 5,373 8,434 3,280
Gain on foreign exchange 37,197
Total 3,062 5,373 8,434 40,476
22

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019 (Continued)



3. Expenditure on Raising Funds

Statutory Accounts



Unrestricted Restricted Total funds Total Funds

funds funds 2019 2018

£ £ £ £

Staff costs 19,564 19,564 10,934
Office running costs 5,764 S,764 3,043
Other costs 1,033 1,033 2,526
Total 26,362 26,362 16,503



4. Charitable Activities including grant funding of activities and activities directly undertaken
by the charity















Current year (2019)
Grant funding Staff costs Support Other Total
of activities costs costs 2019
£ £ £ £ £
Sudan 450,333 39,112 56,591 29,182 $75,218
Ethiopia 23,100 29,960 53,060
South Sudan 13,315 13,315
Total 473,433 39,112 99,866 29,182 641,593
Previous year (2018) |
Grant funding Staff costs Support Other Total
of activities costs costs 2017
£ £ £ £ £
Sudan 701,677 37,544 82,247 11,975 833,443
Ethiopia 31,000 43,543 74,543
South Sudan 19,352 19,352
Total 732,677 37,544 145,142 11,975 927,338
5. Grant funding of activities
Grantee Number Total 2019 Total 2018
location of grants
made £ £
SOS Sahel Sudan Sudan 3 450,333 701,677
SOS Sahel Ethiopia Ethiopia 1 23,100 31,000
Total 4 473,433 732,677
23

SOS Sahel! International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Statutory Accounts

NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019 (Continued)



6. Support costs :

Unrestricted Restricted Total 2019 Total 2018



funds funds

£ £ . £ £
Staff costs 55,444 14,500 69,944 73,355
Office running costs : 15,637 4,089 19,726 17,839
Governance costs 5,319 1,391 6,710 5,793
Fraud Loss 28,287
Other costs 2,764 723 3,487 19,869
Total 79,163 20,703 99,866 145,142



Support costs comprise specific direct support costs and an allocation of staff and office costs apportioned on the
basis of time spent on support activities.

7. Net income

This is stated after charging:

Unrestricted Restricted Total 2019 Total 2018

funds funds
£ £ £ : £
Auditors remuneration 6,000 6,000 6,000
Foreign exchange gains / (loss) (2,588) (2,588) 19,592
Operating lease rentals — land and buildings 11,318 11,318 9,808

8. Staff costs and Board of Directors members’ remuneration

2019 2018

UK-based UK-based

£ £

Wages and Salary 108,391 102,710
Social Security costs 11,334 10,796
Pension contributions 8,592 8,217
Total staff costs 128,318 121,723

The average number of employees (full time equivalent) for the year was:

2019 2018
UK based 3 3
Overseas 0 0

No employee received a salary of over £60,000 excluding retirement benefits (2018 - none). Total key
management personnel compensation for the year was £53,075 (2017 - £51,988) this is made up of £44,530
Gross Salary, £4,983 Employer National Insurance Contribution and £3,562 Employer Pension Contribution.

No member of the Board of Directors received any remuneration in respect of their services during the year (2018
— none}. £485 was reimbursed to three Board of Directors in respect of travel expenses during the year (2018 —
£266).

SOS Sahel International UK made contributions to an occupational money-purchase pension scheme (the Flexible
Retirement Plan) administered by The Pensions Trust during the year. The cost represents amounts payable in
the year. The scheme assets are separate from the charity. The employer contribution was 8% of pensionable
earnings. The amount paid by SOS Sahel UK by way of contributions in the year was £8,592 (2018 — £8,217). There
was no outstanding contributions at the end of the year (2018 — £707).

24

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Statutory Accounts

NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019 (Continued)



9. Taxation

SOS Sahel International UK is a registered charity and therefore is not liable to income tax or corporation tax on
income derived from its charitable activities, as it falls within the various exemptions available to registered

charities.
10. Tangible fixed assets

The Charity had no tangible fixed assets during the year under review.

11. Debtors
2019 2018
: £ £
Grants and donations 427,515 14,679
Prepayments 741 2,202
Other Debtors 4,441 7,449
432,697 24,322

12. Creditors: amounts falling due in less than one year

2019 2018
£ £
Social security and other taxes 2,882 3,012
Accruals and Deferred income 5,000 38,049
Other creditors 1,305,709 708,787
1,313,590 749,848
+
25

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019 (Continued)

Statutory Accounts



13. Restricted funds — 2019

The income funds of SOS Sahel International UK include restricted funds comprising the following grants and

donations held on trust to be applied for specific purposes:

Restricted funds - 2019











Balance at 1 Income Expenditure Transfers Balance at 31“
April 2018 March 2019
£ £ £ £ £
Sudan
Sand dams in South Kordofan 26,965 39,733 (66,698) -
Agricultural production by 39,323 427,515 (466,837) -
smallholders in Red Sea State
Sudan fund — for sand dams in Darfur - 423 (423) -
Other Income 5,372 (5,372)
Ethiopia
Reset project in SNNPR -, 23,100 (23,100) -
Total restricted funds 66,,287 496,143 (562,430) -
Restricted funds — 2018
Balance at 1% Income Expenditure Transfers Balance at 31%
April 2017 March 2018
£ £ £ £ £
Sudan
Sand dams in South Kordofan 8,892 50,223 (32,151) 26,965
Agricultural production by 792,129 (752,807) 39,323
smallholders in Red Sea State
Sudan fund — for sand dams in Darfur 4,718 843 (5,561) -
Ethiopia
Reset project in SNNPR 8,000 23,000 (31,000) -
Total restricted funds 21,610 866,195 (821,518) 66,287
26

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Statutory Accounts

NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019 (Continued)



14. Unrestricted funds

Unrestricted funds - 2019











Balance at 1* Income Expenditure Transfers Balance at 31°
April 2018 March 2019
£ £ £ £ £
General funds 104,013 74,339 (105,525) 72,827
Designated funds
Cash flow contingency 50,000 $0,000
Contingency for forex difference 100,000 100,000
150,000 150,000
Total unrestricted funds 254,012 74,339 {105,525) 222,827
Unrestricted funds - 2018
Balance at 1* Income Expenditure Transfers Balance at 31*
April 2017 March 2018
£ £ £ £ £
General funds 155,544 70,792 (122,323) 104,013
Designated funds
Cash flow contingency 50,000 50,000
Contingency for forex difference 100,000 ___ 100,000
150,000 150,000
Total unrestricted funds 305,544 70,792 (122,323) - 254,013



Designated funds represent funds set aside by the Board of Directors out of unrestricted general funds as follows:

. The contingency for cash flow fund represents reserves intended to cover SOS Sahel International
UK’s working capital requirements and to meet any temporary shortfall in funds.
. The contingency for foreign exchange differences fund represents reserves intended to cover

foreign exchange losses and other potential unanticipated costs arising from funding under the
contractual requirements of the European Commission and other foreign currency denominated

grants.

27

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Statutory Accounts

NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019 (Continued).



15. Analysis. of net assets between funds

2019 Analysis







General funds Designated Restricted Total
funds funds
£ £ £ £
Cash 70,526 150,000 883,194 1,103,719
Current assets : 5,182 427,515 432,697
Current liabilities (2,881) (1,310,709) (1,313,589)
, 72,827 150,000 0 222,827
2018 Analysis
General funds Designated Restricted Total
funds funds .
£ £ € £
Cash 117,498 150,000 778,325 1,045,825
Current assets 9,654 14,668 24,322
Current liabilities (23,139) (726,709) (749,848)
104,013 150,000 66,286 320,299



16. Leasing commitments
Operating leases

SOS Sahel international UK leases its office premises at The Old Music Hall, 106-108 Cowley Road, Oxford. Under
the terms of the lease, SOS Sahel International UK has an annual rental commitment of £11,316 (2017 — £10,348)
inclusive of service charges and rates, with a break clause of three months’ notice. The lease expires 31st March,
2020.

17. Capital commitments

At 31 March 2019 there were no outstanding commitments for capital expenditure (2018 — none).

18. Reconciliation of net income / {expenditure} to net cash flow from operating activities

31 March 315t March
2019 2018
£ £
Net income/ (expenditure) as per (97,473) (6,856)
the SOFA
Adjustments for
(Increase}/(decrease) in debtors (408,375) 92,775
Increase/(decrease) in creditors 563,742 (120,614)
Net cash provided by (used in) 57,895 (34,695)
operating activities
28

. §05 Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311



Statutory Accounts

NOTES TO THE ACCOUNTS AS AT 31 MARCH 2019 (Continued)



19. Cash in hand and at the bank

31% March
31% March 2018
2019 £

£
Cash at bank (GBP) 35,548 222,824
Cash at bank (EUR) 1,068,008 822,836
Cash at bank (USD) 165 165
Net cash provided by (used in) 1,103,720 1,045,825

operating activities

20. Funding commitments

There was £19,804 funding commitment with SOS Sahel Sudan in relation to State of Guernsey funded Sand
Dams Project.

21. Related party transactions

There were no related party transactions in the period.

29

SOS Sahel International UK - Company Limited by Guarantee Number 2100867 - Charity Registration Number 296311