REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
SAFE CHILD AFRICA |
(A COMPANY LIMITED BY GUARANTEE) |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
SAFE CHILD AFRICA |
(A COMPANY LIMITED BY GUARANTEE) |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
SAFE CHILD AFRICA |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
Page |
Reference and Administrative Details | 1 |
Report of the Trustees | 2 | to | 5 |
Independent Examiner's Report | 6 |
Statement of Financial Activities | 7 |
Balance Sheet | 8 | to | 9 |
Notes to the Financial Statements | 10 | to | 15 |
SAFE CHILD AFRICA |
REFERENCE AND ADMINISTRATIVE DETAILS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
Trustees |
Registered office |
Registered company number |
Registered charity number |
Independent examiner | Xeinadin |
Dalton House |
9 Dalton Square |
LANCASTER |
LA1 1WD |
SAFE CHILD AFRICA (REGISTERED NUMBER: 05413970) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019). |
Introduction |
The trustees of Safe Child Africa have continued to work hard to ensure that the charity delivers its charitable objectives in 2023. |
The main achievements in the year are set out in the 'achievements and performance' section, which provides an overview of the key projects and activities the charity has been involved in during the year and the impact these have had. The financial review sets out the financial position of Safe Child Africa and the governance of the charity's commitments to maintain the on-going funding of critical projects on the ground in Nigeria. |
Safe Child Africa continues to be dedicated to making further progress in fundraising and programme delivery and, with a view to this funded the work of a part-time admin and fundraising support officer this year to help us deliver this vision. The trustees are confident that Safe Child Africa is well positioned to continue to support the frontline work of our partners in Nigeria in the years ahead. |
Strategic Overview |
Safe Child Africa remains committed to supporting the most vulnerable and marginalised children in Nigeria, many of whom have suffered some of the most horrific human rights abuses imaginable. Our work with key local partners promotes and defends the rights of children to be free from abuse, poverty, persecution and sickness, and improves the access to a quality education. |
Objectives and activities |
Objectives and aims |
Safe Child Africa has a wide-reaching remit designed to promote any charitable purpose for the benefit of children in Nigeria with particular regard where appropriate to those purposes in the United Nations convention on the rights of the child, including but not limited to: |
i) the advancement of education and public knowledge in respect of child rights in Nigeria; |
ii) the relief of poverty, sickness and distress in Nigeria; and |
iii) the preservation of health among children living in Nigeria and the protection from abuse and all other injustices, humiliation and degrading treatment (including but not limited to street children and children who have been accused of witchcraft in the Niger Delta region of Nigeria). |
Operational Review |
In 2023 Safe Child Africa continued to support the work of our two key partners, the Basic Rights Counsel Initiative and the Stepping Stones Model School, whilst campaigning for child rights through the Prevent Abuse of Children (PACT) campaign. Our work has once again delivered a large number of important interventions in this period. |
Public benefit |
Whilst primarily focused on benefiting vulnerable and abused children in Nigeria, Safe Child Africa has also continued to deliver benefit to communities in the UK, most especially through our school link programme, which enables UK based schools to develop relations with the Stepping Stones Model School and share good practice. The trustees therefore consider they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. |
SAFE CHILD AFRICA (REGISTERED NUMBER: 05413970) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
Achievement and performance |
Charitable activities |
Child Protection |
Safe Child Africa remains extremely proud of our ongoing partnership with the Basic Rights Counsel Initiative, whose work to rescue and protect children who have been accused of witchcraft, raped, trafficked and/or abandoned remains a great source of inspiration to us. |
As their key partner we have once more provided funds for key salaries, operational costs and also all of the running costs for their emergency children' shelter, which temporarily houses children until they are able to source care for them. On this note, Safe Child Africa also provided resources to help grow and maintain BRCI's foster care network, which is now made up of 26 carers who are willing to provide care for abused children. This is a ground-breaking project in the region and provides much hope for the children's futures. |
Thanks to Safe Child Africa's support BRCI were able to deliver another successful year of operations including: |
- Rescue, referral, and reintegration of victims of child abuse to their families or guardians. |
- Emergency shelter services for victims of abuse. |
- Legal counselling for children on their fundamental rights and the means to seek redress when these rights are denied or violated. |
- Properly documenting cases of child abuse and filing suits at the Family Court. - Advocating for an effective and efficient Family Court system to ensure that the rights of children are safeguarded. |
- Engaging appropriate levels of government in dialogue and advocacy for recognition and inclusion of children and their specific needs in policy and governance. |
- Provide psychosocial counselling for survivors. |
- Fostering children who are unable to be reunited with their families |
The current operation base of BRCI is now becoming severely stretched with the growth of the organisation and, with a view to this, the trustees are looking to support the purchase of a new premises for BRCI in order to enable them to support the needs of more vulnerable children. This is an important step in the evolution of the work and will only be possible with sustainable financial planning, which the trustees are committed to. |
Education |
It has been an exciting year for our education programme, in that the Stepping Stones Model School in Uquo, Akwa Ibom State registered the highest amount of pupil enrolments since it was founded back in 2006. With 217 pupils in attendance, the school continues to thrive and make a real difference in the lives of the children who are able to access it. This is primarily due to the outstanding leadership and management of the school by its original founders, Grace Udua and Chief Victor Ikot, who continue to run the school with high levels of dedication and professionalism. |
One of the main challenges faced this year has been the impact that rampant inflation has had on the lives of the 18 staff at the school. With a view to this, Safe Child Africa has significantly raised salaries and helped some staff with small loans and grants to ease the challenges faced. |
The charity has also continued to invest in training and resources for the staff team in order to ensure that the pupils are provided with the highest levels of education possible. And it is working, with exam results significantly higher than any nearby schools and the continuing high reputation that the school carries, which is testament to the hard work of all the staff. |
Advocacy - Prevent Abuse of Children Today Campaign |
Safe Child Africa continues to advocate for the rights of children through our Prevent Abuse of Children Today (PACT) campaign. Our work delivered a number of impressive achievements this year in this important field of our work. This included: |
- Child Rights Law - After many years of advocacy we are delighted to announce the signing of the Child Right Amendment Bill 2023 into law in Cross River State, Nigeria, repealing the 2009 Child Right Law that was silent on child witch branding. The law is now known as the Cross River Child Right Law 2023, criminalises the branding of children as witches and corporal punishment in schools. |
SAFE CHILD AFRICA (REGISTERED NUMBER: 05413970) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
- International Day of the Street Child - This is the 10th year now that Safe Child Africa has marked the occasion and we are delighted to see how many street children, pastors, activists, students and community members supported us this year. After a march through the streets of Calabar, streetchildren and a wide range of stakeholders gave speeches outside government house before celebrating with a party. |
- Training for Judges and Magistrates in Akwa Ibom State - We launched this two-day training in collaboration with the Akwa Ibom State Ministry of Justice on 17th and 18th July with judges and magistrates from the family courts across the state on how best to implement the Child Rights Act. The theme of the training is "Enhancing skills for better child protection" and was being carried out with a view to helping secure more convictions for child rape, witchcraft accusations and child abandonment. |
Financial review |
Financial position |
Incoming resources were higher than the previous year, amounting to £91,181 (2022 - £39,518). The financial support of the charity's wide and diverse range of individuals, making regular and one-off donations, remain the primary source of income for Safe Child Africa. |
The charity received a Legacy during the year from the Bridget Pander estate, for which the Trustees are truly grateful. This Legacy allowed the charity to increase support and grant giving during the year. |
The priority for the charity is to continue to fund the ongoing projects delivering direct impact for children in Nigeria, through the grants made to our delivery partners on the ground. The trustees continue to monitor the situation to ensure costs are sustainable and appropriate moving forward as Safe Child Africa seeks to maintain the delivery of the charitable objectives of the organisation. |
Reserves policy |
The trustees review the reserves policy of the charity regularly, and revise the policy as required to reflect the current status of the organisation and its commitments. Safe Child Africa has no commitments beyond one-month. As such the trustees consider the target level of unrestricted reserves that the charity should hold is £2,500. This is the level of funds the trustees consider to be sufficient to enable the charity to operate on a sustainable basis over the long-term, allowing Safe Child Africa to plan and develop a viable strategic plan. Proposals to utilise funds over this threshold are considered by the trustees on a regular basis. Free reserves held as at the year end are £57,045 (2022 - £15,760). |
Going concern |
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. |
SAFE CHILD AFRICA (REGISTERED NUMBER: 05413970) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
Structure, governance and management |
Governing Document |
The Charity is governed by the objects set out in its Memorandum of Association and Articles of Association dated 5 April 2005. |
Ensuring that Safe Child Africa meets all of its statutory duties, complies rigorously with the requirements of the UK Charities Commission and all other legal and regulatory standards is extremely important to the charity. The trustees are acutely aware of the litigious environment in which the charity operates and the reputational risks faced from spurious accusations made against Safe Child Africa, and as such are committed to demonstrating the maximum amount of accountability and transparency as possible for an organisation of this size. |
Trustees |
The trustees have overall responsibility for Safe Child Africa. The trustees hold meetings periodically and are committed to delivering good governance of the charity to ensure it sets a good example and safe-guards against any reputational risks. |
The board of trustees is a diverse and well-balanced group, with the requisite skills and experience required to monitor the charity, ensure compliance and set the strategic direction of the charity. |
New trustees are nominated and appointed at the discretion of the trustees. Each new trustee receives a trustee induction pack which contains a copy of the Memorandum of Association and Articles of Association and the latest financial statements, together with background information on the history of Safe Child Africa. |
Senior Management |
The chair of trustees also has responsibility for the day-to-day operations, having been given authority to act on operational matters as necessary by the board of trustees. |
Policies and Procedures |
There are a complete set of policies and procedures in place within the charity, in particular the child protection policy, which is fundamental to the activities of the charity. All policies continue to be subject to periodic review on a priority basis to ensure they meet the current standards of best practice. |
Risk Management |
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. |
Supporters |
The trustees want to express their immense gratitude for all the time, energy and effort that is contributed to the charity by our supporters, as well as to all those who provide financial support. Without the input from everyone involved, the work of Safe Child Africa simply would not be possible, and what has already been achieved is a testament to the resilience of the collaborative team effort that the charity seeks to promote. |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
SAFE CHILD AFRICA |
Independent examiner's report to the trustees of Safe Child Africa ('the Company') |
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. |
Responsibilities and basis of report |
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
Independent examiner's statement |
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: |
1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
2. | the accounts do not accord with those records; or |
3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or |
4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). |
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
S W Hinnigan FCA CTA |
Xeinadin |
Dalton House |
9 Dalton Square |
LANCASTER |
LA1 1WD |
24 September 2024 |
SAFE CHILD AFRICA |
STATEMENT OF FINANCIAL ACTIVITIES |
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
Income and endowments from |
Donations and legacies | 2 |
Expenditure on |
Charitable activities | 3 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) |
Reconciliation of funds |
Total funds brought forward |
Total funds carried forward | 18,211 |
SAFE CHILD AFRICA (REGISTERED NUMBER: 05413970) |
BALANCE SHEET |
31 DECEMBER 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
Current assets |
Debtors | 9 |
Cash at bank and in hand |
Creditors |
Amounts falling due within one year | 10 | ( |
) | ( |
) | ( |
) |
Net current assets |
Total assets less current liabilities |
NET ASSETS |
Funds | 11 |
Unrestricted funds | 15,760 |
Restricted funds | 2,451 |
Total funds | 18,211 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
SAFE CHILD AFRICA (REGISTERED NUMBER: 05413970) |
BALANCE SHEET - continued |
31 DECEMBER 2023 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
SAFE CHILD AFRICA |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
1. | Accounting policies |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
The charity is a charity limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. |
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': |
• | the requirements of Section 7 Statement of Cash Flows. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
SAFE CHILD AFRICA |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
2. | Donations and legacies |
2023 | 2022 |
£ | £ |
Donations from individuals |
Gift aid |
Legacies |
Donations from Trusts and Foundations | 1,327 | 3,995 |
3. | Charitable activities costs |
Grant |
funding of |
activities | Support |
Direct | (see note | costs (see |
Costs | 4) | note 5) | Totals |
£ | £ | £ | £ |
Advocacy | 733 | 3,265 | 2,086 | 6,084 |
Education | 734 | - | 2,087 | 2,821 |
Protection | 734 | 38,170 | 2,087 | 40,991 |
2,201 | 41,435 | 6,260 | 49,896 |
4. | Grants payable |
2023 | 2022 |
£ | £ |
Advocacy | 3,265 | 263 |
Education | - | 1,071 |
Protection | 38,170 | 35,599 |
41,435 | 36,933 |
The total grants paid to institutions during the year was as follows: |
2023 | 2022 |
£ | £ |
Stepping Stones Model School | - | 1,071 |
Basic Rights Counsel Intitiative | 37,999 | 35,354 |
Other small grants | - | 508 |
Akwa Ibom Judiciary | 2,010 | - |
The grants were paid to Universal Learning Solutions CIC for distribution to the above institutions. |
SAFE CHILD AFRICA |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
5. | Support costs |
Governance |
costs |
£ |
Advocacy | 2,086 |
Education | 2,087 |
Protection | 2,087 |
6,260 |
Support costs, included in the above, are as follows: |
Governance costs |
2023 | 2022 |
Total | Total |
Advocacy | Education | Protection | activities | activities |
£ | £ | £ | £ | £ |
Postage and stationery | 2 | 3 | 3 | 8 | 30 |
Accountancy fees | 542 | 543 | 543 | 1,628 | 1,713 |
Legal fees | 505 | 504 | 504 | 1,513 | - |
Computer software and maintenance |
323 |
323 |
323 |
969 |
1,161 |
Administration and finance support |
566 |
567 |
567 |
1,700 |
- |
Office expenses | - | - | - | - | 180 |
Bank charges | 148 | 147 | 147 | 442 | 512 |
2,086 | 2,087 | 2,087 | 6,260 | 3,596 |
6. | Trustees' remuneration and benefits |
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. |
SAFE CHILD AFRICA |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
7. | Comparatives for the statement of financial activities |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
Income and endowments from |
Donations and legacies |
Expenditure on |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
Reconciliation of funds |
Total funds brought forward | 17,632 | 2,451 |
Total funds carried forward | 15,760 | 2,451 | 18,211 |
8. | Independent examiner's remuneration |
The independent examiner's remuneration amounts to an independent examination fee of £1,628 (2022 - £1,713). |
9. | Debtors: amounts falling due within one year |
2023 | 2022 |
£ | £ |
Trade debtors |
Other debtors |
SAFE CHILD AFRICA |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
10. | Creditors: amounts falling due within one year |
2023 | 2022 |
£ | £ |
Trade creditors |
Accruals and deferred income |
11. | Movement in funds |
Net |
movement | At |
At 1/1/23 | in funds | 31/12/23 |
£ | £ | £ |
Unrestricted funds |
General fund | 15,760 | 41,285 | 57,045 |
Restricted funds |
Restricted education | 2,451 | - | 2,451 |
TOTAL FUNDS | 41,285 | 59,496 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 91,181 | (49,896 | ) | 41,285 |
TOTAL FUNDS | ( |
) | 41,285 |
Comparatives for movement in funds |
Net |
movement | At |
At 1/1/22 | in funds | 31/12/22 |
£ | £ | £ |
Unrestricted funds |
General fund | 17,632 | (1,872 | ) | 15,760 |
Restricted funds |
Restricted education | 2,451 | - | 2,451 |
TOTAL FUNDS | 20,083 | (1,872 | ) | 18,211 |
SAFE CHILD AFRICA |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
11. | Movement in funds - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 39,518 | (41,390 | ) | (1,872 | ) |
TOTAL FUNDS | 39,518 | (41,390 | ) | (1,872 | ) |
12. | Related party disclosures |
Universal Learning Solutions CIC |
Ms L M Gittins (a trustee of the charity) was an active director of Universal Learning Solutions (ULS) CIC during 2023. During the year the charity made payments to Universal Learning Solutions CIC of £42,755 (2022 - £43,975). These funds are paid to the CIC in GBP and then passed on to the charity's Nigerian partners in local currency. The charity essentially uses the CIC as a money transfer service. There was an outstanding debtor balance for Universal Learning Solutions CIC at the year ended 31 December 2023 of £3,023 (2022 - a debtor balance of £1,703). |
During the year the aggregate amount of donations from the Trustees and their spouses was £8,000 (2022 - £nil), none of which was for restricted purposes. |