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2022-12-31-accounts

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

REPORT AND ACCOUNTS

FOR THE YEAR ENDED

31ST DECEMBER 2022

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, England, N1 7SR PRINCIPAL ADDRESS : Quest House, 1st Floor, 73 Balcombe Road, Horley, RH6 9AB DIRECTORS AND TRUSTEES S. A. Helms M. Thomas V. Searle M. Rogers Appointed on 4 October 2022 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 2022.

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 Principal Officers hold authority for all Global Partners (UK) activities within their respective geographical areas.

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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.

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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:

• Human Resources – We provide human resources for sustainable development;

• Empowerment – We equip and empower individuals and communities to solve their own real and perceived problems;

• Partnership – We work relationally in accountable partnerships with international organizations, government entities and local communities to encourage community-based solutions for sustainable development and

• 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 $281,725. 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. 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 2022, Global Partners (UK) received a total income of $2,560,313 (2021: $2,297,652), a 11% increase. Total funds, including restricted funds, at the year-end were $281,725 (2021: $332,476).

Expenditure totalled $2,622,064 (2021: $2,787,098) which has resulted in a deficit for the year of $343,476 (2021: $489,446).

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

Dushanbe Schools

AIVOCH SCHOOL

This is a multi-year project where we are assisting a village in acquiring building materials for a new school that they are building. The community is responsible for the school design & construction, including all labor. GP provided donations of building materials in accordance with the engineering plans for the school.

In 2022 we completed our third year of the project that started in 2018. We were unable to aid in 2020 due to Covid limitations. The project is continuing according to plan and the building is now under roof. The village has continued to work hard on this project and has kept their end of the agreement, they have provided all labor and paying for necessary contractors and engineers when needed. They have also been able to purchase some building materials as well. Once the school is complete approximately 1500 will receive direct benefit in that their children will be able to go to school in their community.

This project will continue for at least one if not two more years. We will continue to take this time to help develop the community while also helping to provide this community with a new school building.

ALMOSI SCHOOL

This project is a continuation of a project from the previous year. In our first year we helped the school with a roof and some windows and doors. In 2022 we provided funds for the purchase of a heat – system for the school. This is a community development project with the goal of helping the community accomplish something they are already working on.

The school is fully under roof, has windows, doors, and a heating system. The community continues to collect funds and work on the project. At our last visit three of the classrooms were in use.

The community hopes to finish the school in 2023 and have already requested another grant for flooring and plaster. Project plans have not yet been confirmed but we will likely partner for another year here.

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KADUCHI SCHOOL

Several years ago, the village raised funds and built a school. They were able to get the building closed in and functional but had never completely finished the project. Many rooms in the school did not have a ceiling or a finished floor. The community had been slowly working on it for several years but the economic situation in Russia significantly impacted their ability to finish. We provided a small grant of materials so that the school could finish the school.

There is now a finished ceiling and floor in the entire school. This project benefited the 72 families of the village.

No future plans at this time.

BAGARA SCHOOL (THE VILLAGE IS ALSO KNOWN AS TIRGARON)

This project was designed to provide materials needed to finish the roof of the school building in Bagara. The community is responsible for design of the roof and the manual labor required for construction. GP will provide the building material for the roof. Community members will also participate in lessons about child raising.

This project has yet to be completed, but significant work has been done on the roof construction.

This project is in process with plans for the roof and accompanying lessons to be completed in 2023. It is possible that it will be extended to a multi-year project if the community needs help finishing the rest of the school (doors, windows, etc.).

DUSHANBE WATER PROJECTS

Dusti Well

This water well project sets shallow wells (~20 meters) in the area surrounding the city of Dusti. Each well provides water for 4-6 families. The families are expected to provide labor to dig the well.

• Project Outcome:

In 2022 we set 19 wells. Each well provides water for 4-6 families depending on location. We set fewer wells than we normally would because of the sandy nature of the soil. Cost and time per well were increased

.

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

We currently plan to attempt to set another 15 wells before moving on to another community.

VARZOB DEEP WELL

This community sits adjacent to the capital’s primary water canal but are not allowed to access the

water in this canal for their own purposes. The goal of this project was to help this community set a well that would provide drinking water to the entire community of 1,540 people.

Due to various economic issues the initial budget did not accomplish the goals we set for the project. We were only able to set the well, no distribution system has been put into place.

We plan to continue the project in 2023 by helping to construct the distribution system.

LOSHARF SPRING

Assist the community in tapping a new water spring. Their previous spring had dried up several years prior and was only providing a fraction of the water that it once produced. We provided a donation of $4,817.24 worth of pipe to the village.

The village was able to successfully capture the spring and bring water to the village again. This project aided 65 families, approximately 850 people.

No future plans at this time.

KALHOZABOD WATER

• Project Objectives:

The community approached GP asking for assistance with pipe for a water project they had begun. They were planning to refurbish a Soviet era water pump and pull water from a canal for drinking and agricultural needs.

• Project Outcome:

We provided 800 meters of pipe to the village. The project was completed, and they were able to get water. This project helped 115 families or approximately 700 individuals.

• Future Plans:

No plans at the moment.

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

PESHKADAM WATER

The community requested assistance with a water project to provide drinking water to the community of 75 families. This was a spring capture project and the village needed assistance with purchasing pipe.

We provided 2400 meters of pipe to the village to complete the project.

The project has been completed and there are no future plans for the project.

ALHUCH WATER

This is a project to connect the village of Alhuch with natural spring water for drinking. The village is responsible to provide manual labor to install the water system including pipe and holding tank. Women of the village are also responsible for coming to a series of clean water lessons. GP will provide all materials needed for the gravity fed water system.

Through this project the village of Alhuch was connected to a natural spring to provide drinking water to residents. Four-and-a-half km of pipe now bring spring water to a central holding tank in the village that serves 500. While men learned how to install the water system and take care of it, lessons about clean water and basic hygiene were provided to women of the village.

The project has been completed and there are no future plans for the project.

PISKON IRRIGATION WATER

This project was designed to connect the village of Piskon with irrigation water for their crops. The village is responsible for the manual labor to install the pipe. GP is responsible to provide the materials needed for the irrigation system.

This project was completed by capping a natural spring and piping the water 3.5 km to the community’s land used for agriculture. This allowed them to increase agricultural production for the year.

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

This specific project has been completed but is part of a larger multi-year project in the Yagnob Valley that will further equip this community and others to increase agricultural production.

KHISHORTOB IRRIGATION WATER

This project was designed to connect the village of Khishortob with irrigation water for their crops. The village is responsible for the manual labor to install the pipe. GP is responsible to provide the materials needed for the irrigation system.

This project was completed by capping a natural spring and piping the water 1 km to the community’s land used for agriculture. The irrigation water allowed the village to increase agricultural production.

• Future plans for project:

This specific project has been completed but is part of a larger multi-year project in the Yagnob Valley that will further equip this community and others to increase agricultural production.

AIVOCH CANAL

• Project Objectives:

The community of Aivoch had a flood mitigation and irrigation canal that had not been maintained. Slowly, season after season the canal filled with sediment from floods and use. It had filled to the point that the canal was no longer able to really serve as a flood mitigation system and risked the nearby houses. The community asked if we could help clean the canal. GP provided diesel for heavy machinery and a sack of flour to every family who participated in work on the canal.

• Project Outcome:

The canal has been refurbished and is once again functioning as it was originally intended. This project provided immediate benefit to the ~20 families with houses along the canal and indirect benefit to another 50 families who worked on the project, received food, and will receive future benefit from a properly functioning canal for irrigation.

• Future Plans:

No Current Plans

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

DUSHANBE FOOD PROJECT

Dusti Food

The food project provided flour, sugar, and oil to 70 families identified as highly needy by the community leaders. These were families with handicapped members, or without husband/father, or other need.

We provided food to 70 families.

We will provide food to this village again in early 2023.

MEDGARODOK FOOD

A neighborhood near our office requested food assistance for 25 families. Desiring to be good neighbors we have helped for two years now. The project provides a sack of flour, sugar, and oil to the identified families.

25 needy families received food aid.

The community leader has asked about the possibility of doing another food distribution in the spring of 2023.

ZAFAROBOD FOOD

The food project provided flour, sugar, and oil to 25 families identified as highly needy by the community leaders. These were families with handicapped members, or without husband/father, or other need.

We provided food to 25 families.

No current plans

SUGHD FOOD AND FAMILY DEVELOPMENT

GP Tajikistan partnered with Hope for Community in Khujand to implement a community training and aid program for needy families. Each family was identified through the local department of family

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services. Food and training were provided for each of 257 families. As part of this project each family was visited three times to discuss food usage and nutrition, in association with each visit a food package was provided to help the family. Hope for Community oversaw the project and made the project visits. GP provided funds and basic project oversight.

257 families received benefit from the project.

None at this time.

ZAHMOTOBOD FOOD DISTRIBUTION

This project provides relief to families struggling to provide food for themselves. Families are identified by the neighborhood leader based on families with many elderly people, people with illness, disability, and/or extreme poverty. This is in response to continued poor economic conditions throughout the country and the impact of the war in Russia on job opportunities and food prices. GP provided basic food supplies to the identified families.

The food distribution was completed to 27 families with extraordinary need due to elderly people, illness, disability, and/or extreme poverty. These families were given 50 kg flour, 5L cooking oil, 5 kg sugar, and money for a taxi to return with these items to their homes.

The project has been completed and there are no future plans.

DUSHANBE AGRICULTURE PROJECTS

Kuktepa Fencing

This project provides fencing for the potato crops of each family living in Kuktepa. Families in this village make their living through raising livestock and growing potatoes. Without good protection of their potato fields the livestock will ruin them, drastically reducing their available income. GP will provide fencing for each family and the community is responsible for installing it as well as participating in nutrition lessons.

The fencing project was completed by providing the 23 families who live in Kuktepa with 200 meters of fencing each. Each family installed its own fencing. As a result, potato crops were protected from animals and led to a better harvest.

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The fencing project was completed but is part of a larger multi-year project in the Yagnob Valley that will further equip this community and others to increase agricultural production. Vaginzoi, Mahtimain, and Dumzoi Fencing

• Project Objective:

This project provides fencing for the potato crops of each family living in the small villages of Vaginzoi, Mahtimain, and Dumzoi. Families in these villages make their living through raising livestock and growing potatoes. Without good protection of their potato fields, the livestock will ruin them drastically reducing their available income. GP will provide fencing for each family and the community is responsible for installing it as well as participating in nutrition lessons.

The fencing project was completed by providing the 7 families who live in Vaginzoi, Mahtimain, and Dumzoi with 200 meters of fencing each. Each family installed its own fencing, and the potato crop was better protected.

The fencing project was completed but is part of a larger multi-year project in the Yagnob Valley that will further equip this community and others to increase agricultural production.

BIDEV FENCING

This project provides fencing for the potato crops of each family living in Bidev. Families in this village make their living through raising livestock and growing potatoes. Without good protection of their potato fields, the livestock will ruin them drastically reducing their available income. GP will provide fencing for each family and the community is responsible for installing it as well as participating in nutrition lessons.

The fencing project was completed by providing the 5 families who live in Bidev with 200 meters of fencing each. Families installed their fencing and protected their potato crop from ruin by animals.

The fencing project was completed but is part of a larger multi-year project in the Yagnob Valley that will further equip this community and others to increase agricultural production.

GARMEN FENCING

This project provides fencing for the potato crops of each family living in Garmen. Families in this village make their living through raising livestock and growing potatoes. Without good protection of

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

their potato fields, the livestock will ruin them drastically reducing their available income. GP will provide fencing for each family and the community is responsible for installing it as well as participating in nutrition lessons.

The fencing project was completed by providing the 6 families who live in Garmen with 200 meters of fencing each. Each family installed its own fencing and protected their potato crop from animals.

The fencing project was completed but is part of a larger multi-year project in the Yagnob Valley that will further equip this community and others to increase agricultural production.

TAGI CHINOR MOTORIZED HAND TILLER

This project will assist a community in expanding their agriculture output by GP providing them with a motorized hand tiller and the training needed to use it as well as training in resource sharing. The community will be responsible to use the tiller in a way that is equitable for all and increases their potato crop production.

The village of Tagi Chinor received the motorized hand tiller. They also received instruction about how to use it and training in how to use a shared resource. The community has been able to put the hand tiller to use and has seen increase in agricultural output.

This specific project has been completed but is part of a larger multi-year project in the Yagnob Valley that will further equip this community and others to increase agricultural production.

ANIMAL FEED AGRICULTURAL BUSINESS DEVELOPMENT

This project is a multi-year project to partner with the feed company, Agrohamkor, for training, development, and agricultural progress in quality animal feed production. Our development activities included: supplying and maintaining quality soybean processing equipment; market analysis; soybean processing training; advisement for scaling and general business development.

GP was able to transfer the facility to a new location resulting in increased logistical capacity, design, and installation of the equipment, utilizing locally grown soybeans in soymeal production, and sourcing buyers of high-quality soymeal.

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

SOYBEAN CULTIVATION DEVELOPMENT FOR ANIMAL FEED

GP was able to participate in the USAID Soybean Innovation Lab seed trial program, planting and harvesting 15 hectares of soybeans in the Hissor area, we experimented with reduced tillage practices, and initiated the first use of large-scale planter and tractor for soybeans in Tajikistan.

SITABR AGRO CORN CULTIVATION (BUSINESS DEVELOPMENT)

This project is a multi-year project to partner with Sitabr Agro company to provide crop advising and training for the cultivation of their sweet corn crop for local sale and export. This year we continued to assist Sitabr with crop advising and best management practices for the editing of the crop management manual we produced.

This project has resulted in improved understanding of best practices for cultivation and has seen 50fold domestic sales increase.

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• Future Plans:

(1) Experiment with reduced tillage practices. (2) Test new corn varieties. (3) Consultation for managing waste.

SITABR AGRO – ORCHARD (BUSINESS DEVELOPMENT)

Project Objectives:

This project is a multi-year project to partner with Sitabr Agro company to provide crop advising and training for the development of their apple orchard. In May 2022 we hosted a 2-day fruit-thinning training for the orchard employees. In addition to the employee training, we also provided weekly orchard management consultation and progress monitoring throughout the year.

This has resulted in 3 well-trained employees, which increases the consistency of care and cultivation in the orchard. Some highlights of this year’s project were better documentation of management, an increase in the overall size of the apples harvested and plans for grafting of new varieties.

Project is complete, no future plans.

DUSHANBE INFRASTRUCTURE PROJECTS:

OLIMABOD COMMUNITY ROAD PROJECT

Each year the community of Olimabod had to repair a portion of the main road to the village that is washed out in the spring floods. The community decided to alter the course of the road, moving it away from the street by 50m. The community was able to get the new road cut in and usable but ran of our funds to install the drainage system necessary to keep the new road from washing out. The community came to us asking if we could help with materials for the draining system.

The drainage system was installed allowing the community to gravel the road. This project benefited the entire community of 250 homes or approximately 1500 people.

No future plans.

TAKFON STREET LIGHT PROJECT

The community of Takfon was in desperate need of streetlights. The geographic location of the village meant that very little light makes it to the village after the sun goes down. In addition to the dangers of trying to walk in near darkness this village sits on the main north-south road in Tajikistan. GP Tajikistan partnered with Neksoz to administer the project. GP provided materials, Neksoz would

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

provide project supervision. GP also provided overall project oversight consulting closely with Neksoz to teach basic community development principles as well as foreign accounting and receipt processes.

In conjunction with Neksoz the village developed a plan to put up streetlights every 20-30 meters. The village also developed a plan to pay for the electricity of these streetlights. The community of Takfon now has working streetlights and are independently developing plans to install more lights. This project benefited approximately 700 families.

None at the moment.

LEPER COLONY

To continue to provide water to the Leper Colony for their gardens and build another waterwheel for the future. While also supporting this community through various other maintenance needs.

We were able to keep the waterwheel going and almost complete the new one. Because of the illness of employees, we were not able to install it this year.

We plan to completely rebuild the wheel of the old waterwheel and install the new waterwheel at the Leper Colony. Additionally, we are researching the use of solar systems to provide hot water and heat for rural communities.

YAGNOB ROAD

This project’s goal was to assist in the clearing of the Yagnob Valley road after winter and spring avalanches and landslides made it impassable. There is only one road in and out of the Yagnob Valley. A clear road is essential for vehicles to use the road, making it possible for residents to come and go without walking the entire way. It also allows community members to sell their crops to buyers who come with large trucks for collection and distribution. The community is responsible for providing the machinery and labor to clear the road. GP provides the diesel for the bulldozer.

• Project Outcome:

The project was completed by providing 1,000 liters of diesel for use in the clearing of a 30 km stretch of the road. Various places where the road was blocked by rocks and debris were cleared allowing vehicles to use it and aiding the community’s ability to sell their po tato crops.

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

Future plans for project: This specific project has been completed but is part of a larger multi-year project in the Yagnob Valley that will further equip this community and others to increase agricultural production.

PANJAKENT OFFICE PROJECTS

PANJAKENT DRINKING WATER PROJECT

The goal of the project is to provide certain villages within the Panjakent district with drinking water supply systems. The project focuses on villages with no drinking water or with systems which have been damaged by natural disasters.

In 2022, the project focused on 3 villages in the Panjakent district. Clean drinking water systems were constructed in the villages of Yori, Guliston, and Zavron. In the village of Yori, the project continued from 2021 and was completed in 2022. In 2022, the project provided 800 meters of 75 mm HDPE pipe. Approximately 2,000 village residents benefitted from the clean drinking water system.

In the village of Guliston, the project continued from 2021. In 2022, the project provided 1450 meters of 90 mm HDPE pipe, 450 meters of 75 mm HDPE pipe, 700 meters of 50 mm HDPE pipe, and 3,000 meters of 20 mm HDPE pipe. Approximately 1,216 village residents will benefit from the clean drinking water system.

In the village of Zavron, the project provided 10,000 meters of 63 mm pipe. Approximately 2,500 village residents will benefit from the clean drinking water system. This project will continue into 2023.

In 2022, and more than 5,716 people were provided with clean drinking water.

We plan to continue the drinking water project in 2023.

PANJAKENT ENGLISH TRAINING PROJECT

The goal of the project is to improve the skills and abilities of English teachers teaching English in public schools in the Panjakent District. The project provides training for English teachers in rural villages in the Panjakent District. The training focuses on teaching skills and techniques of teaching and increasing the English language ability of the teachers. The project also provides teaching supplies and materials for English teachers and their associated schools.

Project Outcome:

In 2022, the project focused on the villages of Shurcha, Zebon, Kuktash, Sufiyon, Devashtich, Yakasada, and Shurnova. Training was provided for 18 English teachers.

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

We plan to continue the English Training Project in 2023.

KHOROG CANAL PROJECTS

Juxt Canal Repair Khorog

Project Outcome:

T here are no plans to work further with this project.

SHOSHKHOROG CANAL REPAIR

This is a repair of a damaged and leaking canal running through the Shoshkhorog area of Khorog. The community will provide labor and we will provide cement to repair the 50 meters of canal that is damaged. This project was estimated to benefit 200 people.

We provided the necessary materials for the repair of the damaged section of the canal. The community was able to repair the canal and open it in time for use for the planning season.

There are no plans to work further with this project.

TEMUR KHOROG CANAL REPAIR

This is a repair of a damaged canal running through the Temur area of Khorog. The canal was damaged and unable to be used without immediate repair. The community will provide labor and we will provide cement to repair the 150 meters of canal that is damaged. This project is expected to benefit 680 people.

Project Outcome:

We provided the necessary materials for the repair of the damaged section of the canal. The community was able to repair the canal and open it in time for use for the planning season.

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There are no plans to work further with this project.

DASHTI BOLO KHOROG CANAL REPAIR

This is a repair of a damaged canal running through the Temur area of Khorog. The canal was damaged and unable to be used without immediate repair. The community will provide labor and we will provide cement to repair the 50 meters of canal that is damaged. This project is expected to benefit 178 people.

We provided the necessary materials for the repair of the damaged section of the canal. The community was able to repair the canal and open it in time for use for the planning season.

There are no plans to work further with this project.

SHIPAD RUSHON CANAL REPAIR

Spring rock and landslides damaged the major canal for the village of Shipad in Rushon. We planned to supply cement and other material to repair the sections of canal that were damaged to allow the village to open the canal in time for planting season. The village would provide labor for the repair work.

We delivered the cement and repair materials to the village in early spring. By the time fields needed water the village had been able to repair the damaged sections of the canal. This project was expected to benefit 508 people.

As this was a response to a specific disaster, we have no specific plan to engage in this village in the coming year.

DEH CANAL REPAIR

The village of Deh has a long canal that is leaking in many sections and does not provide sufficient water for the needs of the 403 residents of the village. Over the last two years we have planned to provide cement for Deh to repair 100 meters of the canal a year, and over time increase the water capacity and security of the canal to the entire village. We provide the needed cement and other materials. The village provides the needed labor to repair and line the canal with cement in the needed sections. This project was expected to benefit 403 people.

18

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

Deh received the needed materials and was able to do the needed work and open the repaired

section of canal before the water was needed for the fields.

• Future plans for project:

There has been a plan for 100m of the canal to be lined with cement each year as long as there are problematic sections with the hope of having a secure and higher capacity canal by the end of the repair work.

BASID RUSHON CANAL REPAIR

Project Objective:

This is a project to repair the 56 meters of damaged canal leading to the village of Basid. The canal was unable to provide the needed irrigation water for the village’s planting needs, so we planned to provide cement and building material to line the needed section of canal with cement before the irrigation water was needed. The village committed to providing labor to repair the canal.

We provided the materials as promised and the village was able to repair the needed section of the

canal before the irrigation water was needed. This project was expected to benefit 150 people

As this was in response to a specific section of the canal, there is no plan to be involved in this village unless requested.

PASOR RUSHON CANAL REPAIR

This is a project to repair a damaged canal leading to the village of Pasor in Rushon. The canal was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to line the affected section of the canal with cement. The village committed to provide the

labor to repair the canal. This project was expected to benefit 75 people .

• Project Outcome:

We provided the needed materials, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

• Future plans for project:

There are plans to continue work in this village as the stated need was met.

19

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

BERDIKOBOD CANAL REPAIR

This is a project to repair a damaged canal leading to the village of Berdikobod in Shugnon. The canal was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to line the affected section of the canal with cement. The village committed to provide the labor to repair the canal. This project was expected to benefit 225 people.

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting .

There are no plan to work further in this village as the stated need was met.

KOLKHOZOBOD CANAL REPAIR

This is a project to repair a damaged canal leading to the village of Klkhozobod in Shugnon. The canal head was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to line the affected section of the canal with cement. The village committed to provide the labor to repair the canal. This project was expected to benefit 132 people.

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

There are no plan to work further in this village as the stated need was met

BARSEM CANAL REPAIR

This is a project to repair a damaged canal leading to the village of Barsem in Shugnon. The head of the canal was damaged by river movement and was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to lay a new gathering tank above the river flood area with cement. The village committed to provide the labor to repair the canal. This project was expected to benefit 1410 people .

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

20

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

Barsem are still in recovery from a devastating landslide that destroyed a significant portion of the village. After this project it opens a possibility to be a part of needed continual recovery for this village.

SICHD CANAL REPAIR

This is a project to repair a damaged canal leading to the village of Sichd in Shugnon. The canal was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to line the affected section of the canal with cement. The village committed to provide the labor to repair the canal. This project was expected to benefit 1089 people .

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting .

There are no plan to work further in this village as the stated need was met.

KHOSA CANAL REPAIR

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

There are no plan to work further in this village as the stated need was met.

KHABOST CANAL REPAIR

• Project Objective:

This is a project to repair a damaged canal leading to the village of Khabost in Roshtkala. The canal was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to line the affected section of the canal with cement. The village committed to provide the labor to repair the canal. This project was expected to benefit 560 people.

21

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

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

There are no plan to work further in this village as the stated need was met.

BIDIZ CANAL REPAIR

This is a project to repair a damaged canal leading to the village of Bidiz in Roshtkala. The canal was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to line the affected section of the canal with cement. The village committed to provide the labor to repair the canal. This project was expected to benefit 175 people.

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

There are no plan to work further in this village as the stated need was met.

BAROJ CANAL REPAIR

This is a project to repair a damaged canal leading to the village of Baroj in Roshtkala. The canal was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to line the affected section of the canal with cement. The village committed to provide the labor to repair the canal. This project was expected to benefit 415 people.

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

There are no plan to work further in this village as the stated need was met.

DASHTI YAZGULOM CANAL REPAIR

Project Objective:

This is a project to repair a damaged canal leading to the village of Dashit Yazgulom in Vanj District. The cement pipe that brought the water was leaking and unable to provide irrigation to the village for planting. This project planned to provide cement pipe to replace the damaged sections of the canal. The village committed to provide the labor to repair the canal. This project was expected to benefit 150 people .

22

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

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

There are no plan to work further in this village as the stated need was met.

MOTRAVN CANAL REPAIR

This is a project to repair a damaged canal leading to the village of Motravn in Vanj District. The canal was leaking and unable to provide irrigation to the village for planting. This project planned to provide material to line the affected section of the canal with cement. The village committed to provide the labor to repair the canal. This project was expected to benefit 400 people.

We provided the needed material, and the village was able to line the affected area successfully and open the canal for irrigation in time for planting.

There are no plan to work further in this village as the stated need was met.

KHOROG WATER PROJECTS

Tabobatkhona Khorog Drinking Water System

The Tabobatkhona Mahala of Khorog had no access to water for any gardens or land. This project was planned to lay pipe from the river to above the neighborhood so that they could distribute the water to all the households that needed it. We will provide the pipe and equipment to lay and fix the pipe in the ground. The community will provide the labor. FOCUS Tajikistan provided the pump.

The community dug the canal and worked to lay the 954 meters of piping from the connection from the river to the top of the land that needed water and distributed it from there. Each household now has access to water year-round as needed. This project is expected to benefit 400 people .

• Future plans for project:

There are no plans to work further with this project.

23

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

Savnob Rushon Drinking Water System

The Ministry of Emergencies station for the monitoring of Kuli Sarez above the village of Savnob has no easy access to drinking water. This project was to provide pipe from a nearby spring to bring drinking water to the monitoring station. The village will provide the labor to cap the spring, dig the canal and lay the pipe so that it will provide year-round access to clean water.

The village dug the needed canals for the pipe and capped the spring. Upon delivery of the pipe, they were able to lay pipes to the station that now has a tap to provide water for the people at the station. This project was expected to benefit 10 people.

There are no specific plan to work in this village now that the request has been fulfilled.

Barzud Drinking Water System Repair

The village of Barzud is served by a drinking water system that crosses a gorge by a pipe hung on a cable. In early 2022 an avalanche destroyed their pipe and cable, cutting off drinking water to 1532 people. A temporary repair laid pipe in the gorge itself, but any further avalanche would again destroy this system. This project planned to provide 200 meters of pipe and steel cable to raise the pipe higher above the gorge to protect the system from any other avalanche damage. The village would provide the labor to fix the cable and hang the pipe above the gorge. This project was expected to benefit 1532 people.

We delivered the necessary pipe and cable; the village was able to raise the pipe to a safer height.

There are no plan to work further in this village as the need has been met.

Khosa Drinking Water System

The village of Khosa did not have access to clean drinking water for much of the year. This project planned to cap a spring and pipe clean water to several drinking water taps throughout the village. Each household was planned to have access to a tap within 100m of their house. We planned to provide pipe and material to cap the spring. The village committed to dig the canals for the pipe and the tank to cap the spring and lay the material once it was provided. This project was expected to benefit 980 people.

We were able to provide the needed material and they opened the drinking water system for the village.

24

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

As the current need was met, there is no immediate plan to continue work in this village.

Kushk Drinking Water System

The village of Kushk did not have access to clean drinking water for much of the year. This project planned to cap a spring and pipe clean water to several drinking water taps throughout the village. Each household was planned to have access to a tap within 100m of their house. We planned to provide pipe and material to cap the spring. The village committed to dig the canals for the pipe and the tank to cap the spring and lay the material once it was provided. This project was expected to benefit 575 people.

We were able to provide the needed material and they opened the drinking water system for the village.

As the current need was met, there is no immediate plan to continue work in this village.

Charsem Drinking Water System

The village of Charsem did not have access to clean drinking water for much of the year. This project planned to cap a spring and pipe clean water to several drinking water taps throughout the village. Each household was planned to have access to a tap within 100m of their house. We planned to provide pipe and material to cap the spring. The village committed to dig the canals for the pipe and the tank to cap the spring and lay the material once it was provided. This project was expected to benefit 75 people.

We were able to provide the needed material and they opened the drinking water system for the village.

As the current need was met, there is no immediate plan to continue work in this village.

Nimot Drinking Water System

The village of Nimot did not have access to clean drinking water for much of the year. This project planned to cap a spring and pipe clean water to several drinking water taps throughout the village. Each household was planned to have access to a tap within 100m of their house. We planned to provide pipe and material to cap the spring. The village committed to dig the canals for the pipe and the tank to cap the spring and lay the material once it was provided. This project was expected to benefit 73 people.

25

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

We were able to provide the needed material and they opened the drinking water system for the village.

As the current need was met, there is no immediate plan to continue work in this village.

Virujak Drinking Water System

The village of Virujak did not have access to clean drinking water for much of the year. This project planned to lay a pipe from a capped spring and pipe clean water to several drinking water taps throughout the village. Each household was planned to have access to a tap within 100m of their house. We planned to provide pipe and a gathering tank for the spring. The village committed to dig the canals for the pipe and the tank to cap the spring and lay the material once it was provided. This project was expected to benefit 55 people.

• Project Outcome:

We were able to provide the needed material and they opened the drinking water system for the village.

• Future plans for project:

As the current need was met, there is no immediate plan to continue work in this village.

Rubot Drinking Water System

The village of Rubot did not have access to clean drinking water for much of the year. This project planned to cap a spring and pipe clean water to several drinking water taps throughout the village. Each household was planned to have access to a tap within 100m of their house. We planned to provide pipe and material to cap the spring. The village committed to dig the canals for the pipe and the tank to cap the spring and lay the material once it was provided. This project was expected to benefit 78 people.

• Project Outcome:

We were able to provide the needed material and they opened the drinking water system for the village.

• Future plans for project:

As the current need was met, there is no immediate plan to continue work in this village.

26

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

KHOROG INFRASTRUCTURE PROJECTS

Rushon Road Clearing

We have no plans to engage this area again directly but remain available to provide emergency funds in opening roads that are closed due to natural disasters.

Repair of the Invalid Housing in Khorog

This project was planned to provide tin for roofing to a housing section for invalid and elderly citizens of Khorog. The roof was damaged and leaking and in cooperation with the local community and city we planned to replace the roof. The community provided labor, wood, and all other needed materials, we provided tin roofing to cover 550 square meters.

We provided the needed roofing tin, and they were able to repair the damaged roof for the 144 people before the start of fall rain.

There are no plans to work further with this project.

Shujand Foot Bridge Repair

27

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

With the provided materials the village was able to repair the bridge safely and re-open easy walking access to the half of the village.

There are no plan to work further in this village as the stated need was met.

Baroj Mill Repair

The village of Baroj was a center for grain milling in this section of Roshtkala. Six mills were scattered throughout the village and able to mill grain for several surrounding villages. These mills have fallen into disrepair over the years as there was a limited need to mill grain nearby. With the war in Ukraine and increased cost of transportation, as well as dramatically increased flour prices in Tajikistan, the village requested help to repair these old mills to allow them to mill their own grain again. This project planned to provide building material to rebuild the mill houses and reconstruct the water run grain mills. The village committed to provide the labor and mill stones for the mills. This project was expected to benefit 500 people.

The village was able to rebuild all the damaged and defunct grain mills.

As the requested need was met, there is no immediate plan to continue this project in this village. We are examining the possibility of constructing new mills in other locations that may request them.

AFGHANISTAN

Badakhshan

Winter Relief

The primary objective of the 2022 Badakhshan Winter Relief Project was to provide a relief package to 1500 of the most vulnerable families in Badakhshan province over a period of three months. We accomplished this by working in conjunction with the Afghanistan Ministry of Economy and Ministry of Disaster Relief to locate truly needy families. Next, we purchased and assembled local goods for distribution days. Finally, we verified that needy families received the available help and oversee the distribution.

After surveying and creating a list of the neediest families, GP Badakhshan provided 2190 families the following relief package: flour (50kg), rice (20kg), oil (5L). We exceeded our goal of 1500 families and were able to provide for a total of 2190 families.

All aspects of this project were successfully implemented. We do not have a plan for another distribution at this point.

Woriss Spring Project

The primary objective of the 2022 Woriss Spring Project was to supply 221 families access to clean water. We accomplished this by working with the Ministry of Economy and the Ministry of Rural Development to design and receive approval for this

28

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

project. Next, we captured the spring at is source and pipe for 4km to the reservoir site. Then, we constructed reservoir and ran a system of taps through the village to supply every home with water. Lastly, we planned to supply water to the local government facilities and school.

We received the required permissions after several months of governmental issues in Kabul. We began work in the autumn of 2022. We captured the water source and laid the main piping to get the water to the reservoir site. We built all but the roof of the reservoir. We created two taps for the village to use over the winter.

Due to government approval issues that delayed the project start until October 2022, we did not complete the project before the snow arrived and the Ministry of Economy paused all construction work until the spring. This is not a failure. At the time of this report, we are waiting for the snows to abate, and we will complete the project in the spring.

We have several water projects in the planning process for 2023 in Badakhshan. We don’t have any more plans for Woriss. We will continue to work with the local authorities to give access to clean water to needy, remote communities next year.

Herat

– School for Deaf Project Chaghcharan

For centuries, the deaf students of Ghor District have been looked 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: (1) Love the students and show them that they have value. (2) Teach them sign language and how to read and write. (3) Teach them basic mathematics, computer skills, biology, and chemistry. (4) Help their families with basic supplies for the winter months. (5) Assist in the vocational training of qualified students. (6) Give our students skills through vocational training and dialogue with local members of the work force. (7) Demonstrate to the community that these young boys and girls have value.

We are very thankful to report that, while other schools with women closed, our school remained open the entire year of 2022. Our students continue to mature and grow in their understanding of the world around them. Our students have expanded their academic knowledge which now includes basic biology, Chemistry, and computers. More of our students have learned vocational skills to prepare themselves to provide for their current and future families. While the rest of the country is losing hope, our students continue to press on during these challenging times.

Our school continues to expand as the word gets out that our program is making a difference. Five students are currently attending classes during the mornings and receiving vocational training during the afternoon. This will be supported by our school for one year for each student. We were able to supply basic food and heating fuel supplies to the students prior to the cold winter months. Our students are now respected in the community.

A disappointment this year is that there are still many deaf students throughout the district who are unable to travel to the city for our program. While we were able to continue our classes, this year the boys and girls needed to be placed in separate classrooms.

While this year has presented challenges for the entire country, we believe our students are a beacon of hope for the future of Afghanistan. They are overcomers. We will continue to train our instructors to improve their sign-language skills. We will continue to utilize local educators for vocational training and dialogue. We will continue to look for innovative ways to prepare our students for the rest of their lives.

Children of Women Prisoners Project

The objectives of the 2022 Children of Women Prisoners Project were: (1) To provide a safe, clean environment for the children living in the prison. (2) To provide health care to the children living at the women’s prison. (3) To provide a healthy meal each day of class for the children. (4) To provide structured programing to those children whose mothers are

29

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

participating in vocational training or education programs. (5) To instruct mothers in nutrition, health, and hygiene. This includes providing healthy breakfasts for the children and hygiene materials through distributions.

Beginning 1 July this project had the following outcomes: (1) An Afghan pediatrician, doctor and a nurse visited the prison, examined the children, and treated the sick five days per week. (2) Medicine for the sick children was distributed as needed by the doctor and nurse. (3) A “well baby check” and a medical record charting system was completed for each child. (4) Each month, basic hygiene materials, diapers, wipes, socks, underwear, shampoo, soap, toothbrushes, and toothpaste were distributed to the children of the prison. (5) Regular health and hygiene trainings were held, each geared to agespecific audiences. (6) Monthly nutritional food items were distributed to the children, which included baby formula, baby cereal, instant oatmeal, dry cereals, and cases of individual long-life milks. (7) Seasonally appropriate clothing was distributed as needed.

This project was successful in achieving its objectives. The assistance to the children has likely saved lives and provided needed medical care and nutrition. The new government gave us permission to continue with our project in-spite of being managed entirely by women. There are currently about 50 children living in the prison and all of them are benefiting from an improved quality of life. A US trained pharmacist has joined our team to help regulate drug distribution, manage drug inventory, and provide medical advice to our local doctors.

Nobody knows what the future holds for this country. What we do know is that the children we are caring for will be part of that future. While enduring these challenging times and living in these complicated conditions, we desire to provide for our children the opportunity to thrive and not just survive. For 2023, we will continue to provide clean, healthy, and joyful conditions for the children. We will continue to monitor and develop our staff as they lead these children. We will continue to pursue improved medical care of children. We will continue to train the mothers in many areas related to the physical and emotional health of their children. We will continue to be a voice for the children within the prison system.

– Winter Distribution Project Herat and Chaghcharan

The objectives of the 2022 Winter Distribution Project were: (1) To provide basic food items for needy Herat and Ghor families. (2) To focus our efforts on those employees who are considered support staff within the school system with very low incomes. (3) To provide employment for our staff and laborers in implementing this project. (4) To provide aid to the local economies by purchasing all goods through local businesses

This project had the following outcomes: (1) 1600 families in Herat Province were provided basic food supplies, which included flour, oil, bean, sugar, tea, and other items. (2) 949 families in Ghor Province were provided basic food supplies in Chaghcharan City. (3) Employment was provided for six laborers for six separate days of distribution in Herat and three days of distribution in Chaghcharan. (4) Purchased supplies for more than 2,500 families (each worth about $60) for a $150,000 contribution to the local economies.

This project was successful in achieving its objectives. The assistance to the families likely saved lives during a difficult economic time in Afghanistan. The new government participated in the distributions and was very pleased with the results. This helped GP find favor in the eyes of the new government. Each of our distributions was orderly and very well organized with few disruptions.

Although this was a one-time distribution, we now have a successful process that can easily be implemented in the future.

Baghlan

Winter Relief Project

The primary objective of the 2022 Baghlan Winter Relief Project was to provide a relief package to 1500 of the most vulnerable families in the province over a period of three months. This was achieved firstly by working in conjunction with the Afghanistan Ministry of Economy to locate truly needy families. Secondly, by purchasing and assembling local goods for distribution days. Thirdly, through verifying that needy families received the available help.

30

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

After surveying and creating a list of the neediest families, GP Baghlan provided 2112 families the following relief package: – flour (50kg), rice (20kg), oil (5L), beans (7kg), coal (350kg) 800 families. We exceeded our goal of 1500 families and were able to provide for an additional 612 families.

All aspects of this project were successfully implemented. While not a failure, we adjusted the relief package to not include coal for later beneficiaries as the weather improved and a fuel source was not needed. Many of the families in these vulnerable areas will be considered for further hunger relief assistance.

Our primary object for 2023 will be focused on hunger relief. Many of the areas impacted by this project will be considered as beneficiaries for this work.

Emergency Hunger Relief Project

The primary objective of the 2022 Baghlan Emergency Hunger Relief Project was to provide a food package to 1500 of the most vulnerable families in Baghlan province over a period of three months. This was achieved firstly by working in conjunction with the Afghanistan Ministry of Economy to locate truly needy families. Secondly, by purchasing and assembling local goods for distribution days. Thirdly, through verifying that needy families received the available help.

After surveying and creating a list of the neediest families, GP Baghlan provided 2003 families the following food package: flour (50kg), rice (20kg), oil (5L), beans (7kg)

We exceeded our goal of 1500 families and were able to provide for an additional 503 families. All aspects of this project were successfully implemented. Many of the families in these vulnerable areas will be considered for further hunger relief assistance.

Our primary object for 2023 will be focused on hunger relief. Many of the areas impacted by this project will be considered as beneficiaries for this work.

Flood Emergency Project

The primary objective of the 2022 Baghlan Flood Emergency project was to provide help for villages in Pul-e-Khumri district by removing flood sediment and reenforcing existing flood walls and channels. This was achieved by our surveying the flood-affected areas to determine the most immediate need. Next, we contracted with local excavators for removal of flood sediment. Thirdly, we supervised the work of the excavators through local and expat staff visits along with government officials. Lastly, we ensured work was completed to the satisfaction of the local communities and government entities.

GP Baghlan was able to reach these areas quickly, clear the way for subsequent rains, and reinforce retaining walls to prevent further damage and eliminate risk. Our team on the ground spent several days in four different locations working with locally contracted excavators, community leaders and government representatives to ensure we cleared the most strategic areas and fortified flood walls as needed. The communities were grateful that they could move back into their homes, as many were living in tents outside of their villages in fear that further rains could endanger their homes.

We were able to meet all objectives we set out to meet. In fact, we were able to work in two additional areas that we had not initially planned to work in. The local government and community leaders were very helpful in assisting us to determine the areas of immediate need and the work was completed quickly and to their satisfaction.

All aspects of this project were successfully implemented. We now have access to many of these areas where we previously had no access. GP Baghlan will explore project activities in some of these areas moving forward.

Our primary object for 2023 will be focused on hunger relief. Many of the areas impacted by this project will be considered as beneficiaries for this work.

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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 2022 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:

  • give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

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

  • • 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 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

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:

  • the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

  • the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the company’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 financial statements are authorised for issue.

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.

33

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:

  • the information given in the the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

  • the the trustees’ annual 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’ 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:

  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

  • the financial statements are not in agreement with the accounting records and returns; or

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

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

  • the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the Trustees’ Annual Report and from preparing a Strategic Report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 31, 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.

34

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:

  • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

  • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charitable company’s internal control.

  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

  • Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.

  • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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.

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 Kingston Smith LLP

25 September 2023

Chartered Accountants Statutory Auditor

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

  • 34 -

GLOBAL PARTNERS (UK)

BALANCE SHEET AS AT 31ST DECEMBER 2022

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
LESS CREDITORS
:
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS OF THE CHARITY
Unrestricted funds
13
Restricted funds
13		 $
$
-
235,987
85,809
321,796
(40,071)
281,725
281,725
281,725
-
281,725
2022		 $
$
-
176,021
226,524
402,545
(59,069)
343,476
343,476
343,476
-
343,476
2021		 $
$
-
176,021
226,524
402,545
(59,069)
343,476
343,476
343,476
-
343,476
2021
343,476
343,476

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime with Part 15 of the Companies Act 2006 relating to small entities.

21 September The financial statements were approved by the Board of Trustees and authorised for issue on ….......................... 2023.

………………………………………

M. Rodgers Trustee

Registered Company No. 2586205

  • 35 -

GLOBAL PARTNERS (UK)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

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
9
13		 Unrestricted
Funds
$
2,560,313		 Restricted
Funds
$
-		 Restricted
Funds
$
-		 Total Funds
2022
$
2,560,313		 Total Funds
2021
$
2,308,652
2,560,313
2,622,064		 -
-		 2,560,313
2,622,064		 2,308,652
2,787,098
2,622,064
(61,751)
-		 -
-
-		 2,622,064
(61,751)
-		 2,787,098
(478,446)
-
(61,751)
343,476		 -
-		 (61,751)
343,476		 (478,446)
821,922
281,725 - 281,725 343,476

37

GLOBAL PARTNERS (UK)

STATEMENT OF CASH FLOWS

Statement of Cash Flows
$
$
$
Net cash used in operating activities
(140,715)
Net cash used in investing activities
Puchase of fixed assets
-
Change in cash and cash equivalents in the
reporting period
(140,715)
Cash and cash equivalents at the beginning of the
reporting period
226,524
Cash and cash equivalents at the end of the
reporting period
85,809
Reconciliation of net income/(expenditure) to net cash flow from
operating activities
Net expenditure for the reporting period
(61,751)
Adjustments for:
Depreciation charges
-
(Increase)/decrease in debtors
(59,966)
(Decrease)/increase in creditors
(18,998)
Net cash used in operating activities
(140,715)
Analysis of cash and cash equivalents
Cash in hand
85,809
Total cash and cash equivalents
85,809
2022		 $
(75,274)
-
(75,274)
301,798
226,524
(478,446)
-
379,766
23,406
(75,274)
226,524
226,524
2021		 $
(75,274)
-
(75,274)
301,798
226,524
(478,446)
-
379,766
23,406
(75,274)
226,524
226,524
2021
226,524
(478,446)
-
379,766
23,406
(75,274)
226,524
226,524

38

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

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, England, 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

  • a) The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The company is a public benefit entity for the purposes of FRS 102 and a registered charity established as a company limited by guarantee and therefore has also prepared its financial statements in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP), the Companies Act 2006 and Charities Act 2011.

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.

  • b) The trustees have assessed whether the use of going concern is appropriate and have considered possible vents or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charitable company's forecast and projections. After making enquiries the trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The charitable company therefore continues to adopt the going concern basis in preparing its financial statements.

  • c) Tangible fixed assets are stated at cost less depreciation. Depreciation has been provided on fixed assets at rates calculated to write off the cost less estimated net residual value, of each asset over its effective life, as follows:-

Freehold property - 2% straight line per annum Furniture and equipment - 25% of written down value Computer equipment - 33.3% straight line per annum Motor vehicles - 25% of written down value

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

39

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (continued)

2. ACCOUNTING POLICIES (CONTINUED)

  • e) All monetary donations and gifts are included in full in the statement of financial activities when receivable, provided that there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met.

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

  • assets received for distribution by the charity are recognised only when distributed.

  • gifts of fixed assets for charity use or funds for acquiring fixed assets for charity use are accounted for

  • (as restricted funds) immediately on receipt.

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.

  • f) All costs are allocated between expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

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

  • costs of raising funds

  • expenditure on charitable activities

  • other expenditure represents those items not falling into any other heading

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.

  • g) Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

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

  • h) Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

  • i) Monetary assets and liabilities denominated in foreign currencies are translated into US dollars at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account. The exchange rate at the year end was that £1 was equivalent to $1.21 (2021: $1.35).

40

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2022 (continued)

2. ACCOUNTING POLICIES (CONTINUED)

  • j) Liabilities are recognised when there is a legal and constructive obligation committing the charity to the expenditure.

  • k) The pension costs charged in the year represent the amount of the contributions payable to the schemes in respect of the accounting period.

l) Financial Instruments

  • a. Cash and cash equivalents

  • 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
Donations		 2022
$
2,560,313
2,560,313		 2021
$
2,308,652
2,308,652

Included within donations is $Nil (2021: $7,215) of income relating to restricted projects.

41

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (continued)

5. TANGIBLE FIXED ASSETS

Cost
At 1st January 2022
Additions
At 31st December 2022
Depreciation
At 1st January 2022
Provided for year
At 31st December 2022
Net Book Value
At 31st December 2022
At 31st December 2021
DEBTORS
Project expenses in advance
Other debtors
Prepayments
Provision against cash held in Afghanistan		 Furniture and
Equipment
$
2,375
-
2,375
2,375
-
2,375
-
-
2022
$
255,724
-
457
(20,194)
235,987		 Furniture and
Equipment
$
2,375
-
2,375
2,375
-
2,375
-
-
2022
$
255,724
-
457
(20,194)
235,987		 Total
$
2,375
-
2,375
2,375
-
2,375
-
-
2021
$
206,902
11,000
-
(41,881)
176,021

6. DEBTORS

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

42

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (continued)

8. CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR

2022 2021
$ $
Accruals 34,736 58,133
Tax and social security 5,335 936
40,071 59,069
9. TOTAL RESOURCES EXPENDED
8. CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR
9. Accruals
Tax and social security
TOTAL RESOURCES EXPENDED		 2022
$
34,736
5,335
40,071		 2021
$
58,133
936
59,069
Costs directly allocated to activities
1.
General and hunger relief
2.
Strategy development
5.
Travelling expenses
6.
Language study
Provision
7.
Salaries
8.
Housing expenses
9.
Childrens schooling
11. Telephone
12. Printing, stationery and office expenses
14. Staff development expenses
Security
Support costs allocated to activities
Salaries
Pension contributions
Housing expenses
Telephone
Printing, stationery and office expenses
Legal and professional charges
Depreciation
15. Audit fees		 Charitable
Activities
2022
$
1,190,095
34,307
412,378
-
-
169,707
175,678
35,654
12,126
297,978
8,412
44,880
99,283
19,546
40,957
862
50,007
-
-
30,194
2,622,064		 Total
Funds
2022
$
1,190,095
34,307
412,378
-
-
169,707
175,678
35,654
12,126
297,978
8,412
44,880
99,283
19,546
40,957
862
50,007
-
-
30,194
2,622,064		 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		 Total
Funds
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 $Nil (2021: $26,206) of expenditure relating to restricted projects.

43

GLOBAL PARTNERS (UK)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (continued)

10. EMPLOYEES
2022
$
The average monthly number of employees
during the year was 3 (2021: 5)
Staff costs amounted to:-
Wages and salaries
253,419
Social security costs
14,322
Pension costs
1,249
268,990
Directors' emoluments
111,865
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.		 2022
$
253,419
14,322
1,249		 2021
$
369,137
19,245
1,836
268,990 390,218
111,865 128,367

During the year M. Thomas, a trustee of the charity, received a salary and benefits totalling $25,275 (2021: $33,002) for her role as an administrator within the charity. S. Helms received a salary and benefits totalling $56,107 (2021: $49,555) for her role in international operations within the charity. V. Alexanyan received a salary and benefits totalling $30,483 (2021: $45,810) 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 $111,865 (2021: $128,367),

11. CONTROL

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

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31st December 2022
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2021		 General
Funds
$
-
321,796
(40,071)		 General
Funds
$
-
321,796
(40,071)		 Restricted
Funds
$
-
-
-		 Restricted
Funds
$
-
-
-		 Total
Funds
$
-
321,796
(40,071)
281,725 - 281,725
General
Funds
$
-
402,545
(59,069)		 Restricted
Funds
$
-
-
-		 Total
Funds
$
-
402,545
(59,069)
343,476 - 343,476

44

GLOBAL PARTNERS (UK)

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2022

13. 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
2022
$
-		 At 1st
January
2022
$
-		 Incoming
Resources
$
-		 Outgoing
Resources
$
-		 Transfers
Between
Funds
$
-		 Transfers
Between
Funds
$
-		 At 31st
December
2022
$
-		 At 31st
December
2022
$
-		 At 31st
December
2022
$
-
- - - - -
-
343,476		 -
2,560,313		 -
(2,622,064)		 -
-		 -
281,725
343,476 2,560,313 (2,622,064) - 281,725
343,476 2,560,313 (2,622,064) - 281,725
At 1st
January
2021
$
18,991		 Incoming
Resources
$
7,215		 Outgoing
Resources
$
(26,206)		 Transfers
Between
Funds
$
-		 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

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.

14. 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		 2022
$
18,634
-		 2021
$
9,957
-
18,634 9,957

45

GLOBAL PARTNERS (UK)

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2022

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:
Motor vehicles
Furniture and equipment
Benevolent Projects Expenses-
General and hunger relief
Strategy development
Travelling expenses
Language study
Provision
Benevolent Projects Support Expenses-
Salaries
Housing expenses
Children's schooling
Telephone
Printing, stationery and office expenses
Staff development expenses
Security costs
TOTAL EXPENDITURE
EXCESS OF EXPENDITURE OVER INCOME		 $
2,348,554
211,759
-
-		 $
2,560,313
240,886
1,636,743
744,435
2,622,064
(61,751)
2022		 $
2,052,254
238,183
7,215
11,000		 $
2,308,652
238,183
1,398,529
1,150,386
2,787,098
(478,446)
2021		 $
2,308,652
238,183
1,398,529
1,150,386
2,787,098
(478,446)
2021
99,283
19,546
40,957
862
50,007
-
30,194
37
-
-		 81,340
14,966
35,351
881
32,075
3,598
26,061
43,911
-
-
1,190,095
34,307
412,341
-
-		 906,254
76,129
363,557
10,708
41,881
1,398,529
169,707
175,678
35,654
12,126
297,978
8,412
44,880		 308,878
148,618
26,145
14,708
526,153
8,596
117,288
1,150,386
2,787,098
(478,446)

46