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2021-12-31-accounts

GLOBAL PARTNERS (UK) REGISTERED CHARITY NO. 1009755 COMPANY NO. 02586205

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

GLOBAL PARTNERS (UK)

REPORT OF THE DIRECTORS AND TRUSTEES

REGISTER COMPANY NO: 2586205 REGISTER CHARITY NO: 1009755 REGISTERED OFFICE : International House, 64 Nile Street, London, N1 7SR PRINCIPAL ADDRESS : Quest House, 1st Floor, 73 Balcombe Road, Horley, RH6 9AB DIRECTORS AND TRUSTEES S. A. Helms A. Bronkhorst Resigned on 27/05/2021 M. Thomas G. Robbins Resigned on 01/02/2021 V. Alexanyan Appointed on 02/03/2021 COMPANY SECRETARY M. Thomas SOLICITORS Weller's Tenison House Tweedy Road Bromley. BR1 3NF AUDITORS Moore Kingston Smith LLP Betchworth House 57-65 Station Road Redhill Surrey. RH1 1DL BANKERS National Westminster Bank Plc 39 Station Road Redhill Surrey. RH1 1QN

The directors and trustees submit their annual report and the audited accounts of the company for the year ended 31st December 2021.

OBJECTIVES AND ACTIVITIES

The company is a registered charity and its principal activity is to advance education and to relieve poverty.

LEGAL AND ADMINISTRATIVE INFORMATION

The organisation is a charitable company limited by guarantee and was incorporated as company number 2586205 on 27 February 1991 and registered as charity number 1009755 on 12 March 1992. The charitable company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. The directors of the charitable company are its trustees for the purposes of charity law.

GOVERNANCE

The company is regulated by the Companies Act 2006 and by its Memorandum and Articles of Association. Global Partners (UK) is governed by a Board of Directors. Directors are appointed through ordinary resolution of the existing Board of Directors. The Board of Directors hold final authority within the organisation with the management team being responsible for the day-to-day management of the charity. Country Directors, Chief Representatives, and Prinicpal Officers hold authority for all Global Partners (UK) activities within their respective geographical areas.

GLOBAL PARTNERS (UK)

REPORT OF THE DIRECTORS AND TRUSTEES (continued)

TRUSTEE RECRUITMENT AND TRAINING

When new Trustees are required, the Board considers applications from individuals presently serving in a similar position or line of work as well as those recommended by their charitable networks. All applicants are assessed based on: education and work experience; passion for, and commitment to, the charity's mission; and ability to devote the time required for successful governance of the charity.

The Board’s skills base is reviewed regularly to identify recruitment and training needs to ensure effective governance. Regular Board meetings are also used to identify areas where training would improve the performance of the Board.

DIRECTORS

The directors of the charitable company are its trustees for the purposes of charity law and throughout the report are collectively referred to as the trustees.

Global Partners (UK) is a company limited by guarantee and does not have share capital. The trustees do not therefore have any financial interests in the company.

The charitable company has made qualifying third party indemnity provisions for the benefit of its trustees during the year. These provisions remain in force at the reporting date.

REMUNERATION POLICY

The charity believes that the opportunity to lift people out of poverty is an important part of the total reward of working for charity especially at more senior levels. In deciding appropriate pay levels, Global Partners aims to strike a balance between paying enough to recruit and keep people with the skills we need, our employees’ needs, and the public and our donors’ expectations that the money they entrust us with will be used wisely to overcome poverty.

The charity maintains a uniform pay scale based on the employees' length of service and this is awarded to all employees, including key management personnel.

RISK MANAGEMENT

The trustees are aware of the requirements of the charities FRS102 SORP and have implemented systems to mitigate all major risks to which the charity is exposed. The charity maintains a Corporate Risk Assessment and has reviewed the personal risks, the financial risks and the compliance and administration risks which face the charity. The report sets out to highlight certain pertinent areas where the charity should and has taken steps to mitigate the risks.

Of these identified risks, the trustees believe the greatest to be personnel risk. Many of these personnel live in areas prone to disease, famine, drought, harsh living conditions and strife. The most the charity can do is implement reasonable safeguards and policies intended to lessen the risk to personnel. To that end, the charity has set in place the following policies:

PUBLIC BENEFIT

The trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on Public Benefit, including the guidance 'public benefit : running a charity (PB2)' when reviewing their aims and objectives.

Global Partners is a life changing charity, helping those in need by providing healthcare, educational services and community development.

GLOBAL PARTNERS (UK)

REPORT OF THE DIRECTORS AND TRUSTEES (continued)

FUNDING

The organisation never solicits funds from countries in which Global Partners is working. All funding for projects, programs, and maintenance of personnel comes from external sources, including associated charitable networks.

OBJECTIVES AND ACTIVITIES

Global Partners (UK) exists to demonstrate love for needy people by providing health care, educational services, and community development projects. Our goal is to serve with diligence, integrity, humility, and compassion. We choose our staff, funding sources, and organizational partnerships with these values and goals in mind. We seek opportunities to help the poor and strengthen families in the places on earth with the greatest needs. Our job is complete when they are enabled to help themselves and their neighbours live better lives. Our Vision is to enable others through sustainable development.

Our principles are:

• Integrity without bias – We operate under principles of integrity without regard to ethnicity, gender, religion or nationality.

All our programmes, whether hunger or poverty based, will be tailored to the specific needs of the contexts in which we work. We take a ‘one programme’ approach which means that we are not focused on any one single issue, but provide support to tackle the range of complex interactions.

We focus our work and funds on a geographic basis and each area has its own strategy and programme of projects designed by the area director to meet the region’s unique requirements in line with the overarching objectives of the charity.

Each project is required to set out its own objectives as part of the approval stage and once a project is completed an assessment is made on whether these objectives were met successfully. For more detailed analysis of the charity’s programme of projects and their results please refer to the Significant Activities section of this report.

RESERVES POLICY

The charity holds free reserves to ensure that it can meet its foreseeable commitments, bearing in mind the current level of activity and uncertain financial markets.

The trustees consider that the charity should aim to maintain total reserves of $500,000. Annual budgets are prepared to maintain this level of reserves. The trustees are aware that the reserves this year have fallen below the target at $332,476. This is reflective of an unexpected difficult year for the Charity's operations where unrest halted progress in Afghanistan which contributes to around 68% of activity for 2020. At the balance sheet date cash advances had significantly reduced due to the limited level of activity. Income from donations is provided only where there is a need for the expenditure resulting in lower income for 2021 than initially anticipated. Going forward the trustees aim for activity to increase to similar levels as previous years with some operations beginning to resume post year end. Trustees consider reserves held sufficient for the Charity's operations as a going concern for the next 12 months and consider the $500,000 target reasonable for a less exceptional year going forward. The policy is reviewed annually by the trustees and regularly monitored by the trustees.

FINANCIAL REVIEW

In 2021, Global Partners (UK) received a total income of $2,297,652 (2020: $2,955,975), a 22% decrease. Total funds, including restricted funds, at the year-end were $332,476 (2020: $821,922).

Expenditure totalled $2,787,098 (2020: $3,117,758) which has resulted in a deficit for the year of $489,446. (2020: $161,783).

AUDITORS

The auditors, Moore Kingston Smith LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006.

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GLOBAL PARTNERS (UK) REPORT OF THE DIRECTORS AND TRUSTEES (CONTINUED)

TAJIKISTAN

In 2021 Global Partners Tajikistan undertook a total of 69 projects impacting 61 different communities in the country of Tajikistan. We estimate that 27,120 persons saw direct benefit from these projects.

DUSHANBE OFFICE – AGRICULTURAL DEVELOPMENT

Corn Cultivation Project – In this multiyear project we are partnering with a local organisation to provide crop advising and training for the cultivation of sweet corn crop for local and export sale. In 2021, we assisted in procuring high quality seed through a local import agent, held monthly crop consultation meetings, and produced a Corn Crop Management Manual, which has resulted in improved understanding of best practices for cultivation and oversight.

Animal Feed Agricultural Business Development Project - This project is a multi-year project to partner with local feed companies for training, development and agricultural progress in the area of quality animal feed production. Our development activities included: supplying and maintaining quality soybean processing equipment; market analysis; soybean processing training and advisement for next steps in scaling and general business development. Some highlights of this year’s project were: first feed produced with locally grown and processed soybean meal; steps taken towards more processing efficiency with line equipment redesign; identified an ideal location for future processing activities based on import costs, sales market, overhead cost and management factors.

Orchard Project – As part of this multi-year project, we partnered with a local company to provide crop advising and training for the development of an apple orchard. In January 2021 we hosted a 3-day pruning training for the orchard employees which included presentations on methodology as well as practical application and modeling in the orchard. In addition to the employee training, we also provided weekly crop consultation and progress monitoring throughout the year. This has resulted in 3 well-trained employees, which will, as a result, increase the consistency of care and cultivation in the orchard. Some highlights of this year’s project were an increased apple harvest from the previous year, yielding 60 tons of apples, as well as an increase in the overall size of the apples harvested.

DUSHANBE OFFICE – CLEAN WATER PROJECTS

The primary goal of each clean water project is to improve or increase access to supplies of clean drinking water. The scope and size of our clean water projects vary, but in every instance our aim is to bring clean and safe water to the community. Our projects end when clean water reaches the community with sustainable processes and equipment in place while leaving it to the community to determine how to distribute the water efficiently and equitably amongst themselves.

The following is a summary of our 2021 clean water projects:

Dehbaland Project (Dehbaland Community; Aini District) - This project brought clean drinking water to the community of Dehbaland (25 persons) and provided basic health and hygiene lessons to community members. The community worked together to successfully lay 2.5km of pipe from a nearby spring to the community serving the families living there. The total financial benefit to the community through this project was $4,500.

Dusti Well - In 2021 we successfully dug 21 wells providing water to approximately 130 families. Due to the sandy soil discovered during the course of the project, the difficulty of the work and the expense for each well was higher than anticipated, and, as a result, yielded fewer working wells than expected. Nonetheless, because of the benefit to the community, we intend to continue working in this region for at least one more year.

Garmen Project (Garmen Community; Aini District) - This project brought clean drinking water to the community of Garmen and provided basic health and hygiene lessons to community members. The community worked together to successfully lay 2.3km of pipe from a nearby spring to the community serving families (20 persons) living there.

Losharf Spring - In 2021 we began a project to cap a spring providing water to a community of 800 people. The project’s expected completion date is 2022.

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GLOBAL PARTNERS (UK) REPORT OF THE DIRECTORS AND TRUSTEES (CONTINUED)

Olimabod Spring Project - In 2021 we resumed a previous project in the community of Olimabod. This project was initially closed due to health issues in the community and no one to work or oversee the project there. Thereafter, circumstances changed and the community asked us to resume the project. The project was completed in 2021 and the community now has water running from the spring. Approximately 1150 people benefited directly from this project.

Peshkadam Canal Project - The community of Peshkadam requested assistance in tapping into a local drinking water canal and piping it to their community approximately 3km away. As a result of this project, 87 homes and approximately 435 people have clean drinking water within just a few meters of their front doors. This project went exactly as planned and even came in under the original budgeted amount.

Safed Chashma Water Project 2021 Project (Safed Chashma Community; Rudaki District) - This project brought clean drinking water to the community of Safed Chashma and provided basic health and hygiene lessons to community members. The community worked together to successfully lay 4.5 km of pipe from two nearby springs to two holding tanks that they built as distribution points for water serving 1200 people.

Zafarobod Well Project - In 2021 we were able to partner with the community of Zafarobod to create a small water system that provided drinking water to approximately 120 homes or approximately 720 people. The community’s existing Soviet-era system failed 5-7 years prior and residents had been without drinking water since. Our project provided the pipe, water outlets, and a storage tank to bring clean drinking water within 20-40 meters of every person's house. While not as extensive as the prior system, this is functioning and the community no longer needs to pay for water delivery or carry water from a neighboring community.

DUSHANBE OFFICE – COMMUNITY DEVELOPMENT TRAINING

Chashmasor 2 Project - We continued working in the community of Chashmasor, Khoroson taking them through a second cycle of our community development project. Our community development cycle involves using tools with the community to identify their assets and needs, prioritize a project and then create a project plan. The purpose of a second cycle is to teach the community principles of community development so that they can do more of the process on their own. The community chose to build a soccer field in order to provide a place for the community to gather and recreate. We encountered challenges in the community of only a few people participating in the construction, however, in the end, the community was able to come together and complete the project.

Eshma Project – This project carried out a community development cycle with both the men and the women of the in Eshma, Khoroson community. We assisted in the construction of a soccer field for the local school as well as helping provide new chairs and desks. Although we encountered communication issues over the course of the project, we were able to address the issue through local translators and successfully complete the project.

Galaba Project - This project undertook a community development cycle in the community of Galaba. This consisted of using tools with the community to identify their assets and needs, prioritize a project and then create a project plan. The community chose to repair a road. Although we encountered challenges with regards to finding a provider of gravel for the project that could work with our banking system, eventually we were able to overcome the issue and assist the community of approximately 2,000 people to repair their road.

Gulobod Project – Gulobod, Farkhor District was a new community where we did a community development project. Because of the significant electrical issues resulting from a defective transformer, the community identified electrical repairs as their greatest need. Prior to replacement of the community’s transformer under the project, residents couldn’t use various electric appliances in their homes. After completing the project, the community of approximately 1,000 people now have access to more stable electricity for which they are incredibly grateful.

DUSHANBE OFFICE – FOOD DISTRIBUTION PROJECTS

All of our food distribution projects in 2021 were handled in essentially the same manner. We worked with the community leaders to identify individuals/families that need the most help, which consisted mainly of families that, due to a severe handicap or loss of a household wage earner, were experiencing severe hardship. In each food distribution project, we kept the list small, identifying only those who were in the most critical need. We have found that by doing projects this way we actually help the entire community because they receive a break from having to help/support these families.

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GLOBAL PARTNERS (UK) REPORT OF THE DIRECTORS AND TRUSTEES (CONTINUED)

DUSHANBE OFFICE – SCHOOL DEVELOPMENT PROJECTS

Aivoch School Project - We continued this multi-year project that was commenced in 2019. Due to Covid we were unable to provide any assistance in 2020 but were able to resume work in 2021. The project continues on course and we intend to continue work into 2022 at least. Once complete, more than 200 families will benefit from this project.

Almosi School Project - We worked with the community of Almosi to assist in the construction of a new school building. The current school building was built in the 1920s. While the initial scope of the project was to provide materials to build a roof on the new building, we saw the scope extend due to favorable prices and a change in building plans. This allowed us to not only provide the materials for a new roof but also exterior windows and doors as well as a coal-powered boiler to heat the school.

Khoroson School Project – Due to the lack of running water in the community, we received a request to assist in the development of a water system for the city school of Khoroson. This school of nearly 2,000 students did not have sufficient water storage to last even a week. Working alongside the community we were able to assist the school in developing a water collection and storage system that when full should last the school roughly 3 weeks.

DUSHANBE OFFICE - OTHER

Aivoch Canal Project - In 2021 we assisted the community of Aivoch in the cleaning and repair of an irrigation canal for their fields. The community shut down the water and cleaned a 3km section of the canal by hand. This canal is critical to the livelihood of the community.

Bidev Project (Bidev Community; Aini District) - This project assisted seven families living in the community of Bidev by providing them with a motorized hand-tiller. The communities were given instruction on how to use it as well as community development lessons.

Dumzoi, Mahtimai & Vaginzoi Project (Dumzoi, Mahtimai & Vaginzoi Communities; Aini District) - This project assisted the eight families living in these communities by providing them with a motorized hand-tiller.

Khishrtob Project (Khishrtob Community; Aini District) This project assisted nine families living in the community of Khishrtob by providing them with fencing to protect their potato crops from animals. The communities were given instruction on how to install the fence as well as basic nutrition lessons.

Kukteppa Project (Kukteppa Community; Varzob District) - This project assisted approximately 200 people living in the community of Kukteppa by providing them with a motorized hand-tiller.

Leper Colony Water Wheel (Murotak, Oriyon District) - In 2021 we were able to provide basic and necessary repairs to a water wheel that we installed 6 years prior. As part of this repair process, we were able to update the design with the intention of installing a second water wheel in late 2022. The water wheel provides necessary water for gardens and other non-potable needs. Approximately 40 people will receive benefit from this project.

Piskon Project (Piskon Community; Aini District) - This project assisted nine families living in the community of Piskon by providing them with fencing to protect their potato crops from animals.

PANJAKENT OFFICE – GREENHOUSE PROJECT

The goal of this project was to teach and aid residents such that they can extend the growing season of their gardens with locally sourced materials such as clear plastic, wire, tape, and rebar. Seeds were also given to community residents. There are no plans to continue this project in 2022.

PANJAKENT OFFICE – ROOF & SCHOOL PROJECT

The goal of this project was to improve school and hospital conditions for students and patients in rural Tajikistan. The project provided roofing and building materials to communities to repair/replace problem roofs. Approximately 411 students benefited directly from this training. We plan to continue this project in 2022.

PANJAKENT OFFICE – DRINKING WATER PROJECT

The goal of this project is to provide certain communities within the District of Panjakent with drinking water systems. The project focuses on communities with no drinking water or systems that have been damaged by natural disasters.

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GLOBAL PARTNERS (UK) REPORT OF THE DIRECTORS AND TRUSTEES (CONTINUED)

In 2021 the project provided assistance to 3 communities in the Panjakent District: Moghiyon, Yori, and Guliston. We intend to continue this project into 2022.

PANJAKENT OFFICE – WOMEN’S PROJECT

The goal of the project is to increase community health and well-being for community families in the Panjakent District. The project provides training for women on basic water and sanitation hygiene and is conducted in conjunction with drinking water projects. The project also provides basic food supplies for impoverished families in the city of Panjakent. We plan to continue this project in 2022.

PANJAKENT OFFICE – COVID-19 RELIEF PROJECT

The goal of the project is to support community health centers in the Panjakent District during the COVID-19 pandemic. The project provides disinfection supplies to rural health centers and schools. The project also provides medical supplies for the Infectious Disease Hospital in Panjakent District. In 2021 the project provided a Dermaton instrument to the main hospital in the city of Panjakent.

PANJAKENT OFFICE – FLOOD RELIEF PROJECT

The goal of this project is to provide assistance to communities damaged by floods. In 2021 the project provided 1,000 liters of diesel to the community of Yori to assist after floods and mudslides damaged roads and houses. The project benefited approximately 900 persons.

KHOROG OFFICE PROJECTS

In 2021 Global Partners in Khorog took on 28 separate projects in broadly three categories. Road clearing projects provided diesel to crews using equipment to open roads closed due to avalanche or landslide damage. Road department funds proved insufficient to open roads that lead to individual villages, so we provided help to open access to these specific villages. Canal Repair projects provided cement, rebar, and wood forms to line existing canals with concrete where they were either damaged or leaking severely. These canals are the sole source of irrigation water for villages during planting season and are vital for food security for these villages. Drinking Water systems brought water from an existing well or spring to people who otherwise have no clean options for water. Pipe is provided to bring the water to central locations in a village with outside taps for villagers to access.

AFGHANISTAN

BALUCH SPRING PROJECT

The purpose of this project was to provide the people of Baluch Village with access to clean water. This project was plagued with various issues relating to water rights, the community not implementing their agreed part of the project, the water system being tampered with by farmers seeking free irrigation, and finally a flash flood that destroyed several kilometers of water pipe. Ultimately, the change of government in August 2021 resulted in personnel leaving the country and the project ending.

VOCATIONAL TRAINING PROJECT

The purpose of this project was to train 40 students in installing, maintaining, and repairing electrical equipment. This project did not succeed because it was first affected by Covid in 2020 when all types of training/school projects were shut down. We were in the final stages of approval in 2021 when the change of government happened in August 2021. This project has been canceled and our project staff have left the country.

WORISS SPRING PROJECT

The purpose of this project was to provide the people of Woriss Village with access to clean water. Covid-19 delayed our project start dates and affected their implementation for 2021. Woriss Spring project was planned, but due to Covid delays and various security issues we were not able to implement the project in 2021. The fall of the government in August 2021 stopped this project. However, we hope to implement this project in the summer of 2022.

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GLOBAL PARTNERS (UK) REPORT OF THE DIRECTORS AND TRUSTEES (CONTINUED)

CHAGHCHARAN SCHOOL FOR DEAF

The deaf students of Chaghcharan Afghanistan have for years been looked down upon as outcasts by the community and their families. Lacking proper training, they were unable to communicate and were even considered cursed by some. Our program has the following objectives:

While most of the humanitarian aid related schools and training centers were closed during the takeover by the Taliban this past summer, our school for the deaf remained open. Our students walked through check points while many in the community stayed indoors. With this determination, all our project goals were met.

We will do our best to not only sustain this program but, also, improve upon the current foundation.

WOMEN’S PRISON PROJECT

The objectives of this project were:

Due to circumstances out of our control, we were not able to complete the program as hoped. In July, the Taliban government released all the female prisoners, thus ending our program for now. While our original objectives may not have been met, we are pleased with the work that was accomplished during our months of engagement with the women in the prison.

We believe women are now back in the prison, and we would like to continue this work in the future, but this is uncertain at the present time.

CHILDREN OF WOMEN PRISONERS PROJECT

The objectives of this project were:

Up to June 2021 the following was achieved: An Afghan pediatrician and a nurse visited the prison, examined the children, and treated the sick at least three times per week. Medicine for the sick children was distributed weekly by the doctor and nurse. Bi-monthly, basic hygiene materials, diapers, wipes, socks, underwear, shampoo, soap, toothbrushes, and toothpaste were distributed to all the children of the prison. Regular health and hygiene trainings were held, each geared to age-specific audiences. Monthly nutritional breakfasts were distributed to the children, which included baby formula, baby cereal, instant oatmeal, dry cereals, and cases of individual long-life milks. Trauma Healing classes were conducted to needy mothers.

This program was successful up the July 2021 but stopped when the women prisoners were released. While we continue to have a medical doctor visit the new children in the prison, we are not certain of any future involvement with these precious children.

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GLOBAL PARTNERS (UK) REPORT OF THE DIRECTORS AND TRUSTEES (CONTINUED)

SKILLS DEVELOPMENT PROJECT

The objectives of this project were:

The program was successfully completed despite many obstacles. Our students graduated with both the skills needed to succeed in the marketplace and with a certificate from the local government. All our students graduated literate.

Through circumstances outside our control, including Covid 19 and the Taliban conflict, our program struggled at times. This was a challenging year for the students, staff, and administrators.

We look forward to seeing over seven years of graduates from this program not only working in our city but training others the way that they were trained.

Unfortunately, this program will not be continued through Global Partners in the coming year.

KABUL ANTENATAL CARE PROJECT

The objectives of this project were:

This project was successful during the first half of 2021, with many pregnant women being seen, and midwife training each month.

Our project unfortunately was shut down in August 2021 when the Taliban took over Kabul. Due to the political and security in situation in Afghanistan, all of our personnel left the country in July and our 2021 project activities were suspended. We plan to focus on relief projects beginning in the 1[st] half of 2022

KABUL NUTRITION PROJECT 2021

The objectives of this project were:

We saw a large number of newly diagnosed malnourished pregnant/lactating women and continued follow up with previous patients. We also screened hundreds of other pregnant women and educated the women about proper nutrition for themselves and their children.

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GLOBAL PARTNERS (UK) REPORT OF THE DIRECTORS AND TRUSTEES (CONTINUED)

Our project was shut down on August 15, 2021 when the Taliban took over Kabul. Due to the political and security situation in Afghanistan, all of our personnel left the country in July and our 2021 project activities were suspended. We plan to focus on relief projects beginning in the 1[st] half of 2022.

BAGHLAN WELLS PROJECT

The objectives of this project were:

In every well we succeeded in working with the local authorities and the Ministry of Refugees and Repatriation. We drilled 10 successful wells in Baghlan Province and had 1 unsuccessful well due to sizeable rocks and boulders that prevented our percussion drill from working properly.

Due to the political and security situation in Afghanistan, all of our personnel left the country in July and our 2021 project activities were suspended. We plan to focus on relief projects beginning in the 1[st] half of 2022.

BAGHLAN WOMEN’S HEALTH AND HYGIENE

The objectives of this project were:

In the first half of 2021 our average class sizes were about 100 ladies and girls per week, so approximately 1500 total women were screened and educated. Over 1500 hygiene kits were distributed. Treatment was provided for approximately 40 women who had diabetes. We also gave out 200 kits and taught a lesson in the local women’s park on World Menstrual Hygiene Day and had a similar activity on World Diabetes Day, where we screened 150 ladies and gave out educational material on diabetes.

Unfortunately the change in the political situation midway through 2021 prevented us from implementing this project the second half of the year.

Due to the political and security situation in Afghanistan, all of our personnel left the country in July and our 2021 project activities were suspended. We plan to focus on relief projects beginning in the 1[st ] half of 2022.

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GLOBAL PARTNERS {UK) REPORT OF THE DIRECTORS AND TRUSTEES (continued) The Adminislr81ive hub of all global activity for GP offic88 wortdwide, GP-UK continues lo monitor, support and provide administrative oversight for GP operations as a whole TURE In 2022. we will continue lo athance education and relieve poverty around the worfd, 8nd we wlll continue lo increase efficiency and output. TR TE ITIE The trustees (who are also directors of Global Partners IUKI for the purposes of company law} are responsible for p￿parIng the TNstees' Raport 8nd the financial statements in ac¢oTdance with applicable law and Unlted Klngdom Acwunting Standards Iunited lQngdorn Generally AcTrpted Accounting Practs'cel induding FRS 102 Thè Flnancial Repo￿.n9 Standard applicable in the UK and Rèpublic of Ireland.. Company law requir9$ the Iruslees to prepare finan¢1813talemerrts for each financial yearwhich gtve a true and fair view of the state of affairs of the chaniable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In pr¢paring these finena81 statem¢nt¥, the tru5*ees are requir¢d to."- a) 6èleGt Suitable accountin9 polieiea and then apply th¢m ¢onsi3tentty'. bl ob68rv8 tho mathods #nd principles in thc ChÉritieg SORP., cl mAko jud9gment8 and 8etimgteÉ th$t are reasonablc and prudent., dl stste wh8th8r applicable UK Accounting Stsndards, including FRS 102. have been followed. subject lo any material departures disclose<l and explained in the fin8n¢ial 8tatements', e) state whethèr a Slalemenl of Reeommgnded Practice {SORPI appli88 and has been followed. subject lo any material departures disclosed and explaingd In the financial statem8nls,' and fj prepare on the going ￿nCeM basi8 unless it is inapproprk8le to presumg that the ts)mpany will continue in bu$ino9s. The trusiees are responsible for keeping proper accounting records which disclose wlh reasonable accura¢y al any time the finanrjal position of th8 Charitable company %Jntl to enable them to ensure that the financial statomgnts cornply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company ana hence for ￿king reasonarjie steps for the prèvgfttion and det8Ction of fraud and other irregularities. ATEMENT LOSURE T UDITOR al So far as the trustees arè aware, there is no relevant audit infomalion of which the ¢h8ritable companys audrtors are unaware. and bl They have lak¥ii all Ilie step5 that they ought io have tsKen 88 trustees In or(Jer to make themselves aware of any relevant audit infomiats'on and lo establish that the charitable companvs auditors XWAr•. nf that inforrnation. COMPANIE This report has be6n prepared with the Slalement of Recomrnended Practi¢e- Accounting and Reporting by Charities and in accordance with the special provi$ions of Part 15 of tho Companies Act 20Cfj relating to small enlilies. On beha￿ of the board . Thoma¥ Tru¥ivp Date: fL￿11

GLOBAL PARTNERS (UK)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GLOBAL PARTNERS (UK)

Opinion

We have audited the financial statements of Global Partners (UK) (‘the company’) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

GLOBAL PARTNERS (UK)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GLOBAL PARTNERS (UK)

Opinions on other matters prescribed by the Companies Act 2006

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

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’ annual report.

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

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 4, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

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

GLOBAL PARTNERS (UK)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GLOBAL PARTNERS (UK)

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

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

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

GLOBAL PARTNERS (UK)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GLOBAL PARTNERS (UK)

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

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

Ian Matthews (Senior Statutory Auditor) for and behalf of Moore Kingston Smith LLP

26 July 2022

Chartered Accountants Statutory Auditor

Betchworth House 57-56 Station Road Redhill Surrey RH1 1DL

GLOBAL PARTNERS (UK) BALANCE SHEET AS AT 31ST DECEMBER 2021 Tangible assets NT ET D•btors Cash al bank and in hand 178￿1 226 524 555,787 402,545 &57.585 CREO Amounts falling du8 wthin one year 35 863 343.478 e21,922 TA RENT LIA ILITIE 343,476 821,922 CHARI Unrestricted funds Restricted fvnds 12 12 343,476 802,931 343 476 821922 These fi'nancial statements have been prepared in accordance with the pr¢vi8ion8 applieablè to companies subject to the small companies regime with Part 15 of the Cornpanies Act 2006 reI8ting to sm811 entities. The financAal slalernenls were approved by the Board of Trustees and aulhorised for issue on 2022. . Thom Tru Reglstfrred Company No. 2586205

GLOBAL PARTNERS (UK)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

INCOME AND EXPENDITURE
INCOME FROM
Donations
TOTAL
EXPENDITURE ON
Charitable activities
TOTAL RESOURCES EXPENDED
NET EXPENDITURE
TRANSFER BETWEEN FUNDS
NET MOVEMENT IN FUNDS
TOTAL FUNDS BROUGHT FORWARD
TOTAL FUNDS CARRIED FORWARD		 Notes
4
8
12		 Unrestricted
Funds
$
2,301,437		 Restricted
Funds
$
7,215		 Restricted
Funds
$
7,215		 Total Funds
2021
$
2,308,652		 Total Funds
2020
$
2,955,975
2,301,437
2,760,892		 7,215
26,206		 2,308,652
2,787,098		 2,955,975
3,117,758
2,760,892
(459,455)
-		 26,206
(18,991)
-		 2,787,098
(478,446)
-		 3,117,758
(161,783)
-
(459,455)
802,931		 (18,991)
18,991		 (478,446)
821,922		 (161,783)
983,705
343,476 - 343,476 821,922

GLOBAL PARTNERS (UK)

STATEMENT OF CASH FLOWS

Statement of Cash Flows
$
$
$
Net cash used in operating activities
(75,274)
Change in cash and cash equivalents in the
reporting period
(75,274)
Cash and cash equivalents at the beginning of the
reporting period
301,798
Cash and cash equivalents at the end of the
reporting period
226,524
Reconciliation of net income/(expenditure) to net cash flow from
operating activities
Net expenditure for the reporting period
(478,446)
Adjustments for:
Depreciation charges
-
Loss/(Profit) on the sale of fixed assets
-
Decrease/(increase) in debtors
379,766
Increase / (decrease) in creditors
23,406
Net cash used in operating activities
(75,274)
Analysis of cash and cash equivalents
Cash in hand
226,524
Total cash and cash equivalents
226,524
2021		 $
134,206
134,206
167,592
301,798
(161,783)
63
187
299,471
(3,732)
134,206
301,798
301,798
2020		 $
134,206
134,206
167,592
301,798
(161,783)
63
187
299,471
(3,732)
134,206
301,798
301,798
2020
134,206
167,592
301,798
(161,783)
63
187
299,471
(3,732)
134,206
301,798
301,798

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021

1. STATUS OF THE COMPANY

The company is limited by guarantee and does not have a share capital. Every member of the company undertakes to contribute to the assets of the company in the event of the same being wound up during the time that he or she is a member or within one year after they cease to be a member, for the payment of the debts and liabilities of the company contracted before they ceased to be a member, such amount as may be required not exceeding £1. The company is incorporated in England & Wales and the registered office address is International House, 64 Nile Street London, N1 7SR

The company is a registered charity and as such is exempt from taxes under the provisions of the Income and Corporation Taxes Act 1988.

2. ACCOUNTING POLICIES

The financial statements are prepared in US dollars, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest dollar.

The financial statements are prepared under the historic cost convention. The principal accounting policies adopted are set out below.

Furniture and equipment - 25% of written down value

Computer equipment - 33.3% straight line per annum

d) Operating leases - Annual rentals are charged to the Statement of Financial Activities as they arise.

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021 (continued)

2. ACCOUNTING POLICIES (CONTINUED)

Gifts-in-kind are accounted for at the trustees' estimate of value to the charity or sale value as follows:

Intangible income is valued in income to the extent that is represents goods or services which would otherwise by purchased. An equivalent amount is charged as expenditure. Voluntary help is not included as income.

Cash collected to which the charity is legally entitled but which has not been received at the year end is included as income.

Expenditure, which is charged on an accruals basis, is allocated between:

Support costs include central functions and have been allocated to activity costs categories on a basis consistent with use of resources, e.g. staff costs by the time spent and other costs by their usage.

Governance costs comprise the cost of running the charity, including external accountancy, Trustees' legal advice and constitutional and statutory compliance costs. These have been included in support costs.

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Designated funds are unrestricted funds which have been designated for specific purposes by the trustees.

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021 (continued)

2. ACCOUNTING POLICIES (CONTINUED)

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

b. Debtors and creditors

Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

3. CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT

In the view of the trustees applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry significant risk of material adjustment in the next financial year.

4. INCOMING RESOURCES
2021
2020
$
$
Donations
2,308,652
2,955,975

Included within donations is $7,215 (2020: $3,550) of income relating to restricted projects.

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021 (continued)

5. TANGIBLE FIXED ASSETS

6. Cost
At 1st January 2021 and 31st December 2021
Depreciation
At 1st January 2021 and 31st December 2021
Net Book Value
At 31st December 2021
At 31st December 2020
DEBTORS
Project expenses in advance
Other Debtors
Provision against cash held in Afghanistan		 Furniture and
Equipment
$
2,375
2,375
-
-
2021
$
206,902
11,000
(41,881)
176,021		 Furniture and
Equipment
$
2,375
2,375
-
-
2021
$
206,902
11,000
(41,881)
176,021		 Total
$
2,375
2,375
-
-
2020
$
555,787
-
-
555,787

Project expenses in advance represents monies advanced to field operatives which have not been expended at the balance sheet date.

7. CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals
Tax and social security		 2021
$
58,133
936
59,069		 2020
$
31,849
3,814
35,663

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021 (continued)

8.
1.
2.
5.
6.
7.
8.
9.
11.
12.
14.
15.		 TOTAL RESOURCES EXPENDED
Costs directly allocated to activities
General and hunger relief
Strategy development
Travelling expenses
Language study
Provision
Salaries
Housing expenses
Childrens schooling
Telephone
Printing, stationery and office expenses
Annual
meeting
and
conference
expenses
Staff development expenses
Security
Support costs allocated to activities
Salaries
Foreign Income Taxes
Housing expenses
Telephone
Printing, stationery and office expenses
Legal and professional charges
Depreciation
Loss on sale of motor vehicles
Audit fees
General and hunger relief		 Charitable
Activities
2021
$
906,254
76,129
407,468
10,708
41,881
308,878
148,618
26,145
14,708
526,153
-
8,596
117,288
81,340
14,966
35,351
881
32,075
3,598
-
-
26,061
-
2,787,098

Included within General and hunger relief is $26,206 (2020: $3,644) of expenditure relating to restricted projects.

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021 (continued)

9. EMPLOYEES
The average monthly number of employees
during the year was 5 (2020: 5)
Staff costs amounted to:-
Wages and salaries
Social security costs
Pension costs
Directors' emoluments		 2021
$
369,137
19,245
1,836		 2020
$
334,470
6,265
-
390,218 340,735
128,367 79,314

No employee was paid £60,000 or more during the year. No directors or trustees received any reimbursements for any expenses incurred during the year.

During the year M. Thomas, a trustee of the charity, received a salary and benefits totalling $33,002 (2020: $33,587) for her role as an administrator within the charity. S. Helms received a salary and benefits totalling $49,555 (2020:$45,727) for her role in international operations within the charity. V. Alexanyan received a salary and benefits totalling $45,810 (2020: $nil) for her role as an administrator within the charity. The services provided were under the provisions of the governing document of the charity. No other trustees received remuneration.

The key management personnel of the charity comprise the trustees and management team. The total employee benefits of the key management personnel of the charity were $128,367 (2020: $79,314).

10. CONTROL

Throughout the year the company was under the control of its directors.

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31st December 2021
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2020		 General
Funds
$
-
402,545
(59,069)		 General
Funds
$
-
402,545
(59,069)		 Restricted
Funds
$
-
-
-		 Restricted
Funds
$
-
-
-		 Total
Funds
$
-
402,545
(59,069)
343,476 - 343,476
General
Funds
$
-
838,594
(35,663)		 Restricted
Funds
$
-
18,991
-		 Total
Funds
$
-
857,585
(35,663)
802,931 18,991 821,922

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021 (continued)

12. MOVEMENT IN FUNDS
Restricted funds
Special gifts
Total Restricted funds
General funds
Fixed assets fund
Unrestricted funds
Total General funds
Total funds
Restricted funds
Special gifts
Total Restricted funds
General funds
Fixed assets fund
Unrestricted funds
Total General funds
Total funds		 At 1st
January
2021
$
18,991		 At 1st
January
2021
$
18,991		 Incoming
Resources
$
7,215		 Outgoing
Resources
$
(26,206)		 Transfers
Between
Funds
$
-		 Transfers
Between
Funds
$
-		 At 31st
December
2021
$
-		 At 31st
December
2021
$
-
18,991 7,215 (26,206) - -
-
802,931		 -
2,301,437		 -
(2,760,892)		 -
-		 -
343,476
802,931 2,301,437 (2,760,892) - 343,476
821,922 2,308,652 (2,787,098) - 343,476
At 1st
January
2020
$
19,085		 Incoming
Resources
$
3,550		 Outgoing
Resources
$
(3,644)		 Transfers
Between
Funds
$
-		 At 31st
December
2020
$
18,991
19,085 3,550 (3,644) - 18,991
250
964,370		 -
2,952,425		 (250)
(3,113,864)		 -
-		 -
802,931
964,620 2,952,425 (3,114,114) - 802,931
983,705 2,955,975 (3,117,758) - 821,922

The designated fixed assets fund represents the net book value of tangible fixed assets, except for assets purchased from restricted funds.

The remaining unrestricted funds, represent the free reserves of the charity.

PURPOSE OF RESTRICTED FUNDS

Special gifts:

The balance is for gifts donated to the charity for specific projects or for overseas operatives to spend as they require.

13. Operating leases

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Due within 1 year
Due between 2-5 years		 2021
$
9,957
-		 2020
$
17,069
9,957
9,957 27,026

GLOBAL PARTNERS (UK)

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2021

INCOME
Charitable donations-
Benevolent project funds
General operating funds
Media funds
Other income
LESS EXPENSES
Operating Expenses-
Salaries
Foreign Income Taxes
Housing expenses
Telephone
Printing, stationery and office expenses
Legal and professional charges
Audit fees
Travel
Depreciation
Loss on disposal of fixed assets
Benevolent Projects Expenses-
General and hunger relief
Strategy development
Travelling expenses
Language study
Provision
Benevolent Projects Support Expenses-
Salaries
Housing expenses
Children's schooling
Motor and travelling expenses
Telephone
Printing, stationery and office expenses
Annual meeting and conference expenses
Staff development expenses
Security costs
General and hunger relief
TOTAL EXPENDITURE
EXCESS OF EXPENDITURE OVER INCOME		 $
2,052,254
238,183
7,215
11,000		 $
$
2,742,821
209,604
3,550
-
2,308,652
96,578
-
46,933
861
39,443
398
25,141
-
63
187
238,183
1,058,595
68,374
298,056
27,492
-
1,398,529
244,157
234,207
66,244
3,309
19,060
691,110
365
4,301
121,279
71,605
1,150,386
2,787,098
(478,446)
2021		 $
2,955,975
209,604
1,452,517
1,455,637
3,117,758
(161,783)
2020		 $
2,955,975
209,604
1,452,517
1,455,637
3,117,758
(161,783)
2020
81,340
14,966
35,351
881
32,075
3,598
26,061
43,911
-
-
906,254
76,129
363,557
10,708
41,881
308,878
148,618
26,145
-
14,708
526,153
-
8,596
117,288
-
1,455,637
3,117,758
(161,783)