# **ACTION AGAINST HUNGER UK ANNUAL REPORT AND FINANCIAL STATEMENTS** 



## **ABOUT ACTION AGAINST HUNGER** 

Action Against Hunger is building a world where no one dies from hunger. Life-threatening hunger is predictable, preventable and treatable, so a world without it is possible. We tackle it where it hits and lead research to stop it. We work relentlessly to save lives and create a world free from hunger. 

## **OUR VISION** 

Our vision is of a world free from hunger. 

## **OUR MISSION** 

No one needs to die from hunger. We predict and prevent it. Where it exists, we treat it. We stop life-threatening hunger in its tracks. By training parents and healthcare workers to spot the signs, we get life-saving care to people who need it. 

Our research drives forward understanding of how to predict, prevent and treat life-threatening hunger. With unbeatable knowledge and unstoppable determination, we’re taking action against hunger. 

## **OUR VALUES** 

We have three values that encapsulate all that we do: 

We work in partnership 

We are trusted experts 

We are unstoppable changemakers. 

## **OUR NETWORK** 

Action Against Hunger UK is part of an international network that operates under the name of Action Against Hunger, with head offices in Canada, France, Germany, India, Spain, the UK and the USA. It also has a fundraising office in Italy. Each Acton Against Hunger member is legally independent but shares a common mandate, values, operating principles, quality standards and strategy. 

The narrative sections of this report refer to those activities for which Action Against Hunger UK has management responsibility, unless otherwise stated. 

Cover image © Peter Caton / Action Against Hunger 

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## **CONTENTS** 

Why we do what we do .....................................................................................................4 Welcome from the Chair and the Chief Executive..... .................................................5 Where we worked in 2022.............................................................................................6-7 Trustees’ report ....................................................................................................................8 Our income and expenditure ..........................................................................................10 Our objectives in 2022 ....................................................................................................11 Raise funds ......................................................................................................................12 Respond to food poverty crisis in UK .......................................................................20 Expand our technical expertise ..................................................................................22 Digitalise our expertise and drive innovative approaches ....................................26 Use evidence uptake and data ....................................................................................29 Bring voices of affected communities to supporters and activists .....................30 Our objectives in 2023 ....................................................................................................33 Structure, governance and management .....................................................................35 Risk statement ...................................................................................................................43 Key risks ..............................................................................................................................44 Statement of trustees’ responsibilities .........................................................................48 Independent auditors’ report .........................................................................................51 Financial statements .........................................................................................................52 Thank you ...........................................................................................................................73 Ways to get involved ........................................................................................................74 

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## **WHY WE DO WHAT WE DO** 

Life-threatening hunger is caused by conflict, climate change, natural disasters, poverty and inequality, particularly gender inequality. As a result, too many people still do not have enough food to eat in a world of plenty. We need to address all of these causes of hunger in order to prevent people from suffering life-threatening hunger and malnutrition. 

These facts and stats explain why we do what we do: 

**828 MILLION PEOPLE DON’T HAVE ENOUGH FOOD TO EAT** 

























**1 IN 10 PEOPLE GO TO BED HUNGRY EVERY NIGHT** 

**45% OF DEATHS AMONG CHILDREN UNDER 5 ARE RELATED TO LACK OF FOOD** 

**13%** 

**IN 2022, WORLD FOOD PRICES SURGED AT THE FASTEST PACE EVER, JUMPING NEARLY 13% TO A NEW RECORD HIGH** 

## **OVER 2 MILLION** 

**UK ADULTS HAVE NOT EATEN FOR A DAY BECAUSE THEY COULDN’T AFFORD FOOD** 

**1%** 

**OF GLOBAL AID FOCUSES ON NUTRITION** 


**45MILLION ARE TEETERING ON THE EDGE OF FAMINE** 

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## **WELCOME FROM CHAIR & CHIEF EXECUTIVE** 

In 2022, Action Against Hunger responded to several major humanitarian crises, including floods in Pakistan, drought in East Africa, and conflict in Ukraine. Our membership of the Disasters Emergency Committee (DEC) demonstrated the power of working in partnership at times such as these. In Ukraine, DEC support has been critical in enabling us to respond immediately to the crisis, and to be one of the main international NGOs to do so at scale. 

This year we received £4.6 million from the Thani Bin Abdullah Bin Thani Al-Thani Humanitarian Fund to provide life-saving support to severely malnourished children in drought-affected parts of Kenya and Somalia – countries that continued to share the brunt of the climate crisis. The project, which is set to reach over 160,000 severely malnourished children under five, clearly demonstrated the urgent need for Action Against Hunger to develop and invest further in climate change adaptation programming to help the most exposed populations to mitigate the risks of future shocks. 

Action Against Hunger UK’s role in providing high-quality and holistic expertise on nutrition went from strength to strength this year, with our work providing coverage surveys and cost-effectiveness studies, nutrition causal analyses and nutrition evaluations. We also participated in the Global Nutrition Cluster and carried out advocacy work with the UK government. The increasing demand for our nutrition expertise from UN bodies such as 



Jean-Michel Grand Chief Executive 

UNICEF and the World Health Organisation continued to demonstrate the reputation of our teams in the sector. 

The UK aid budget remained under extreme pressure this year, with the UK Government announcing that a return to a ringfenced 0.7 per cent of GNP for overseas aid would not be considered for some time to come. As a result, we need to be focused in securing funds from the limited FCDO aid budget in the immediate term, and to continue to diversify our sources of funding. 

The global cost-of-living crisis meant food poverty in the UK required more of our attention this year. To this end, we built on existing partnerships with local organisations and focused on scaling-up much-needed food pantries in London and Somerset. 

On a positive note, private fundraising did exceptionally well this year, especially the Love Food Give Food campaign, which raised over £466,000 from 300 restaurants, and the Fine Wine and Art auction dinner, which raised a fantastic £520,000. We also successfully recruited over 1,100 new individual donors and received initial interest from several high value donors in joining the newly created George Society. 

This report explores these activities, and more. It describes some of the successes and challenges of our year. We are proud to present this account of how we responded. 



Paul Wilson Chair of Trustees 

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CANA DA
UK
GERMANY
FRANCÉ
ITALY
SPAIN
USA
LIIYA
MAURITANIA
MALI
CHAD
HAITI
OUATEMALA
HONDURAS
NICARAtsVA
SENEGAL
SIERRA LEON
LIBERIA
Ivo*Y coAsr
Country office only.
No active programmes
VENEZUELA
COLOMBEA
PÉFtU
BURKIN
FASO
Country office with
active programmes
NIGERIA
NIGIR
CAMEROON
CENTRAL AFRI CAN
REPUBLIC

WHERE WE WORKED
IN 2022
I)OLAND
UKRAINE
MOLD OVA
RQIIANIA
GEORGIA
ARME141A -4
AFgHANI STAN
SYR
IRAQ
JORDAN
OCCUPIID
PALf STrNIA
TERRJTORY
LIBANON
NE PAL
PAKISTAN
MYANMAR
YEMEN
SUDAN
EfHIQPIA
SOUTH SU DAN
S¢>MALIA
UGAN DA
KEN YA
TANZANIA
DEMOCVt ATIC REPUBUC
OF THE CONGO
ZAMBIA
BANGLADÉSH
PHILIPPINES
INDIA
MADAfJAS CAR
ZIMBABWE
MOZAMV41QUI

## **TRUSTEES’ REPORT** 

For nearly 45 years, Action Against Hunger has led the global fight against hunger around the world. We save the lives of malnourished children. We ensure people in need can access clean water, food, healthcare and training to help people improve their lives and livelihoods. And 

we enable entire communities to be free from hunger. 

The Trustees of Action Against Hunger UK – hereafter referred to as Action Against Hunger – present their annual report and audited accounts for the year ended 31 December 2022. 

## **PUBLIC BENEFIT** 

Action Against Hunger’s Trustees have a duty to ensure that the Charity provides public benefit and achieves its objectives as set out in its governing document. The Trustees’ Annual Report provides a detailed account of the significant activities undertaken by the Charity in line with these objectives, which are: to relieve poverty, deprivation and distress throughout the world and to relieve hunger, whether chronic or temporary, by way of emergency intervention and/or establishing rehabilitation programmes. 

The Trustees have reviewed the Charity’s strategy to ensure these are consistent with its objectives and to consider how its activities contribute to these. The Trustees have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims, objectives and activities, and are confident that they have complied with their duty to have due regard to the guidance when exercising their powers and duties. 


## **STRATEGIC REPORT** 

Action Against Hunger is a humanitarian and development network that has been at the forefront of the fight against hunger for nearly 45 years. We are a needs-driven and rightsbased organisation with a primary focus on assisting the most at-risk populations. 

We are focused on reducing and eliminating hunger and malnutrition. Each year, our international network screens over 3 million children under the age of five for acute malnutrition and provides treatment to approximately 600,000 children, making us the leading international non-governmental organisation (NGO) in treating acute malnutrition. 

Our technical expertise, based on research, mass data analysis and collaboration with scientists and government ministries is internationally recognised and respected. 

We create innovative responses to treat life-threatening malnutrition. We protect livelihoods and improve long-term food security. We do this by constantly investing in research and innovative nutrition products and field-testing treatment protocols. These have become international best practices in treating and preventing undernutrition among adolescents, pregnant and breastfeeding women, and new-born and young children. 

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## **OUR PRIORITIES** 

Our core strength is responding to hunger and malnutrition crises’, this is where our expertise is grounded. Our strategy is to build from this core strength, continually broadening our technical capabilities on issues central to our mission. 

We offer our reliable and expert technical services so that we can partner with other 

civil society organisations, scientists, funders and decision-makers in the fight against hunger. 

Our increasing evidence-based knowledge and expertise gives us a powerful voice to engage the public and influence governments to deliver greater action on hunger. 


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## **HOW WE RAISED OUR MONEY** 

Action Against Hunger received grants and donations from UK individuals, institutional donors, trusts and foundations, and corporate partners. 


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OTHER<br>ACTION AGAINST  £10,666 CORPORATE<br>HUNGER NETWORK £1,753,775<br>£4,361,963<br>TRUSTS<br>AND FOUNDATIONS<br>£2,558,498<br>INDIVIDUALS INSTITUTIONAL<br>£1,711,950 £30,727,580<br>TOTAL<br>£41,124,432<br>**----- End of picture text -----**<br>


## **HOW WE SPENT OUR MONEY** 

We support emergency relief, disaster risk-reduction work and long-term development projects by distributing grants to partners and Action Against Hunger offices overseas. 


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SUPPORT COSTS<br>FUNDRAISING £961,077<br>£1,934,635<br>CONSULTANCY SERVICES<br>£746,120<br>OVERSEAS PROJECTS<br>ADVOCACY<br>(INCLUDES SUPPLY<br>£250,515<br>OF OVERSEAS AID<br>WORKERS<br>£35,251,508<br>TOTAL<br>£39,143,855<br>© Christophe Da Silva / Action Against Hunger<br>**----- End of picture text -----**<br>


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## **OUR OBJECTIVES IN 2022** 



Raise over £32.5 million Respond to the food to treat acutely malnourished poverty crisis in the UK children and support vulnerable adults **1 2** Digitalise our Use evidence expertise and uptake and data to drive innovative inform and influence approaches positions and policies **4 3** Bring the voices Expand our technical of affected communities to expertise our supporters and activists **5 6** 

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## **RAISE FUNDS TO TREAT MALNOURISHED CHILDREN AND SUPPORT VULNERABLE PEOPLE** 

In 2022, our fundraising goal was to generate over £32.5m to treat malnourished children and support vulnerable adults. We surpassed our fundraising target by nearly £9 million, **1** raising over £41m. 

In 2022, we raised funds from institutional donors and from private sources, such as trusts and foundations, corporate partners and generous individuals, and the Action Against Hunger network. 




**£41 M RAISED** 

**£4.3 M RECEIVED FROM SERVICES PROVIDED** 

**£6 M RAISED FROM PRIVATE SOURCES** 


**£30.7 M RAISED FROM INSTITUTIONAL SOURCES** 

## **CORPORATE PARTNERSHIPS** 

The Love Food Give Food campaign – in which over 300 restaurants put £1 on the bill to raise funds for Action Against Hunger – raised a staggering £466,000 in 2022. The star of this year’s campaign was YO! Sushi. Partnering with Action Against Hunger for the second year in a row, the restaurant chain raised an impressive £241,000 across 52 restaurants. 

In 2022, our long-term partnership with unearthed® raised an incredible £1 million, and together we launched our Thanks A Million campaign to celebrate. Now in its third year, our KellyDeli partnership continues to raise money through donations from three delicious products, including its best-selling Forgotten Ends, made of the end pieces 

of sushi rolls that are normally discarded. Donations from the Forgotten Ends pot contributed to fighting malnutrition in two of the worst-affected communities in Gujarat, India, while also tackling food waste. 

Our global partnership event saw over 20,000 Google employees running 5km raised £192,000 across the Action Against Hunger global network. 

We were delighted to secure a donation of £20,000 from the Dr Martens Foundation to support our work across the world, while we welcomed two new partnerships with Ethnic Brand Marketing and Revolut. We look forward to working with both of these partners. 

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## **PHILANTHROPY** 

Thanks to the support of Hawksmoor, in June 2022 the Philanthropy team launched the new George Society, a high-value giving circle for philanthropists who want to support our work in predicting, preventing and treating malnutrition. 

We delivered two back-to-back treks in Peru in September, taking 36 of our most engaged, influential and important chefs, ambassadors and corporate partners on a 10-day exposure visit to Machu Picchu, which raised £208,000 for the charity. 

£1 million was received from the People’s Postcode Lottery, which supports project work in Senegal as well as our communications and advocacy work in the UK to raise awareness and call for policy change. In addition, nearly £400,000 was received from the innocent foundation to research the incidence of relapse in children recovering from severe acute malnutrition who have been treated by community health workers in Mali. 

This year we continued to raise funds from Trusts & Foundations, with our long-term partner the ALBORADA Trust making donations to our emergency appeals, and new trusts making donations to our work in East Africa and Ukraine. 

We also published two editions of our Food for Thought magazine to keep supporters updated on the programmes they are funding across the world. 


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**WORKING WITH THE ABDULLAH BIN THANI AL-THANI FOUNDATION TO PREVENT FAMINE IN KENYA AND SOMALIA** 

Thanks to the very generous support of H.E. Sheikh Thani Bin Abdullah Bin Thani Al-Thani, Action Against Hunger provided humanitarian assistance to save the lives of 160,000 malnourished children in Somalia and Kenya. 

In 2022, countries across East Africa faced disaster, as a third successive year of drought threatened to cause famine in the region. Crops withered, livestock died of starvation and over 13 million people faced lifethreatening hunger. 

Kenya and Somalia were particularly badly affected. Action Against Hunger’s East Africa Regional Director, Hajir Maalim, said: “The needs right now are higher than we have experienced in generations and the situation is becoming dire.” 

One of the methods Action Against Hunger uses to address malnutrition is to give readyto-use therapeutic food (RUTF) to children under the age of five. This is a peanut-based paste, full of nutrients and packed with high concentrations of protein and energy. RUTF requires no preparation or refrigeration, so large quantities can be delivered to local health clinics for distribution to community health workers, parents and care givers. In the first few months of the project, we bought nearly 100,000 packets of RUTF and screened nearly 60,000 children under 5 for acute malnutrition, including two-year-old Hassan in Somalia. 


Hassan had been ill for three months; he was coughing constantly, vomiting and suffering night fevers. His father sold his last three goats to hire a donkey cart to take his son on the 23 km journey to the nearest town for treatment. Once they reached Baidoa, they went to our Stabilisation Centre, which offers free medical care to severely sick and malnourished children. 

On arrival, Hassan had no appetite, he was listless and barely able to sit, let alone walk. He was pale, his skin was peeling, his eyes were sunken and his whole body was swollen. He weighed just 4.6 kg – less than half the average weight of a child of his age. We immediately admitted him to the acute phase section of the Stabilisation Centre due to the severity of his condition and started to treat him with therapeutic milk. Within three weeks, he was eating RUTF and had put on nearly one kilo in weight. He is now an outpatient and able to walk again. 

This grant will help hundreds of thousands of children, like Hassan, to recover from life-threatening hunger and malnutrition. 

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## **INSTITUTIONAL FUNDING** 

After a very difficult year for our institutional funding in 2021, we are pleased to report that the situation improved in 2022. 

Overall, we secured £13.3 million worth of grants from the UK Government’s Foreign, Commonwealth & Development Office (FCDO) for projects in Central African Republic, the Democratic Republic of Congo and Somalia. 

In 2022, we secured our first ever funding from DEFRA via the Darwin Initiative. This is a good example of receiving Overseas Development Assistance (ODA) funding through a Government department other than the FCDO. The Darwin Initiative is one of DEFRA’s Biodiversity Challenge Funds. It competitively awards grants for biodiversity conservation and poverty reduction activities in eligible countries. In 2022, we successfully managed the ‘Farming with Alternative Pollinators for Increased Biodiversity and Smallholder Incomes’ in Zimbabwe and won a new contract for Zambia called ‘Strengthening local partner capacity for effective biodiversity-poverty interventions.’ 

In 2022, we also re-submitted four proposals for multi-country WASH innovation adaptations to Enhancing Learning and Research for Humanitarian Assistance (ELRHA) and were successful in securing funding for three, which will start in March 2023. 

We also participated in two DEC appeals in 2022, receiving £11 million in grants for conflict response in Ukraine and floods in Pakistan. We also received DEC grants for emergencies that occurred in 2021, including £1.5 million towards drought relief in Afghanistan. 


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## **RESPONDING TO CONFLICT IN UKRAINE THANKS TO THE DISASTERS EMERGENCY COMMITTEE** 

The Russian invasion of Ukraine in 2022 marked the beginning of a wave of devastation across the country, leaving many thousands of people dead and injured, families separated, homes destroyed, and essential services badly hit. 

Almost 14 million Ukrainian people fled their homes – terrified and not knowing where they would sleep or get their next meal. The winter was particularly harsh and many people in Ukraine were left without heating or electricity because of the damage to the country’s infrastructure. With temperatures falling below zero and increased shelling because of Ukraine’s counter-offensive, people faced severe hardship. 

An estimated 7.8 million people have fled Ukraine since February 2022, with over 100,000 refugees arriving in neighbouring Moldova – the poorest country in Europe. As well as the trauma of being forced to leave their homes, Ukrainians living in Moldova faced economic hardship. Moldova’s heavy reliance on imports from Ukraine and Russia for its food and energy supplies meant significantly increased prices for both refugees and host communities. 

We worked hard to reach as many people as possible with food, shelter, water and cash through grants and local partners and Action Against Hunger offices in the region. Since the conflict started, we have supported more than 650,000 people in Ukraine and neighbouring countries. Every month we helped 4,400 people at a refugee dignity centre in Chisinau, Moldova. Refugees were invited to register online and were then able to pick €7 worth 

of items per person, including essentials like milk, vegetables, snacks, toiletries, nappies and other hygiene items. They could then return every two weeks. 

Kristina, who arrived in Moldova from nearby Odessa, said: “I really like it here because you can choose what kind of things to take. It’s great for children’s nappies and baby food, which are often hard to find elsewhere.” There is also a space for children to play, so they can experience some normality in this terrible situation. “I come here with a group of mothers, and they all say they love this space, particularly for the children,” says Kristina. “There’s a kids’ corner for them to play in. We’re grateful and thankful for any help we can get.” 

Our support for people in Ukraine, Moldova, Poland and Romania was swiftly delivered thanks to the support of our local partners who have been crucial to our response. Thanks to the generous support of the UK public, including those who donated to the DEC’s Ukraine Humanitarian Appeal, we helped people by: 

- distributing winter essentials, like warm jackets, blankets and fuel 

- providing hot meals with local partners in Kharkiv, Dnipro and Zaporizhzhia 

- supporting healthcare facilities 

- repairing homes and shelters 

- enabling them to heat their homes with generators and power banks 

- creating mother-and-baby-friendly spaces for parents who fled violence 

- giving them cash so they can buy any essentials they need. 

We will continue to support people in Ukraine and neighbouring countries in 2023 as it will take decades for the country to recover, even if peace is achieved soon. 


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## **PUBLIC ENGAGEMENT** 

With continued investment from People’s Postcode Lottery we were able to increase our pool of individual giving donors so that over the coming years we can grow our unrestricted income to fund innovations, research and emergency responses. 

donations, our end-of-year income was strong. This is largely due to the UK public’s incredible generosity to our campaigns on digital channels and to our emergency appeals in Ukraine and Pakistan as well as collecting more Gift Aid. 

In 2022 we put in place many of the building blocks for the future growth of our individual giving programme. 

Despite the cost-of-living crisis which has seen many people reduce their charitable 

We also raised over £100,000 from community and challenge fundraising such as Run Against Hunger (our schools fundraising programme), which provides a solid base on which to rebuild our challenge and community fundraising programme in 2023. 

## **SPECIAL EVENTS** 

Action Against Hunger organised three extremely successful fundraising dinners in 2022. 

The Five for Ukraine dinner was an event proposed by our chef supporters, including Angela Hartnett, and raised £100,000 for our emergency response to the Ukraine crisis. The annual Hawksmoor Dinner, hosted by food 

critic Jay Rayner with 140 guests, was the most successful Hawksmoor dinner to date, raising an incredible £183,000. 

And finally, the Fine Wine and Art Dinner (FWA) – hosted by actor Hugh Bonneville – was attended by 200 guests and was also the most successful FWA dinner to date, raising a fantastic £520,000. 

Special thanks go to players of People’s Postcode Lottery who provided funding for several projects, enabling us help local people in Senegal to share their own stories of hunger (see page X), to launch a new global, public-facing campaign on preventing famine in East Africa (see page x), to invest in diversifying income streams, and to create an emergency response fund to allow us to respond swiftly to emergencies. 

Also thanks to players of People’s Postcode Lottery, we were able to help empower communities to take the lead in understanding the causes of malnutrition, designing solutions, monitoring progress and providing feedback through a MEAL project and community-led nutrition research in Senegal. 


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## **RESPOND TO THE FOOD POVERTY CRISIS IN THE UK** The cost-of-living crisis in 2022 pushed millions more UK families into poverty and cent) have children. forced them to make difficult choices. The Food Foundation’s bi-annual Food Insecurity survey in September 20221 reported that, in the UK, 26 per cent of households with children and 18 per cent of adults (9.7 million) **2** 

communities the majority of which (70 per cent) have children. 

The cost-of-living crisis in 2022 pushed millions more UK families into poverty and forced them to make difficult choices. The Food Foundation’s bi-annual Food Insecurity survey in September 20221 reported that, in the UK, 26 per cent of households with children and 18 per cent of adults (9.7 million) had experienced food insecurity during the previous month. 

Thanks to our support, between July and December 2022 the community pantries were able to purchase additional food stocks for their members. While they are supplied by surplus food supplies such as FareShare and the Felix Project, the community food projects still need to buy additional foods to ensure that members receive healthy and nutritious baskets each week. Wholesale food costs increased by 30-40 per cent from JulySeptember 2022 and so the support of Action Against Hunger and Tenderstem® Broccoli came at a vital time. 

The survey also reported that those who were food insecure were more likely to cut back on purchasing fruit and vegetables which meant that the need for community food projects such as community pantries was high. 

Since 2020, Action Against Hunger UK has been supporting partners in Lewisham (London) and Smethwick (Sandwell) to set up and run community pantries, an umbrella term  for community-run projects which enable households at risk from food poverty to access affordable, nutritious foods on a weekly basis for a membership fee of £3.50£5 per week. 

During 2022, Action Against Hunger also supported the council and partners in Somerset by and rolling out food pantries in the county. This included working with existing council teams to guide and advise community organisations interested in establishing food pantries and coordinating pantry team leaders by organising learning workshops. Additional support was provided to the council and partners to assess and map food resilience needs and assets at county level and establish a food resilience strategy for the county. 

Six community pantries (four in Lewisham and two in Smethwick) were supported by Action Against Hunger in 2022 thanks to financial support from Tenderstem® Broccoli. Together the community pantries support approximately 450 households in their local 


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1. htps://foodfoundaton.org.uk/initatves/food-insecurity-tracking 

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## **FEED THE HILL** 

This section contains extracts from an article written by Senior Reporter at i-news, Serina Sandhu, published on 21 January 2023, titled “’I can’t afford Sainsburys. This is my store’: The shops offering bags of groceries for £2”. 

At the Feed The Hill social supermarket in New Cross, south-east London, you can buy a couple of bags full of surplus food from traditional supermarkets for just £2. Some will pay nothing at all if they can’t afford it. 

The number of social supermarkets has expanded dramatically since the model was first introduced to Britain in Goldthorpe, South Yorkshire, in 2013. They offer a halfway house between food banks and conventional supermarkets. Growing demand means waiting lists to join them have been set up and are now doubling. 

As well as helping people on low incomes access healthy food, they also reduce food waste by passing on goods that shops can no longer sell. They’re set up to imitate a traditional supermarket to provide dignity and choice to customers and reduce the stigma attached to receiving a handout by charging a small fee, and don’t require the referrals foodbanks often ask for. 

“There’s a huge stigma in people suffering from food poverty,” says Hugh Lort-Phillips, UK Programme Coordinator at Action Against Hunger, which supports Feed The Hill and five other social supermarkets. “This model really helps us to overcome that [and] social supermarkets improve nutritional intake,” he says, adding that many donations are fruit and vegetables. 

The Feed The Hill team buys in staples such as rice, pasta and tinned goods to ensure each customer has the ingredients to make decent meals. Everyone usually walks away with around £30 worth of food. Giving people the means to cook from scratch, despite their financial troubles, allows them to create a sense of normality for their children at dinner time. 


Feed The Hill has quickly become a mainstay for those who cannot afford the usual supermarkets. 

“Darling, Sainsbury’s is for rich people. We’re poor. I can’t go to Sainsbury’s. This is my store,” says a 64-year-old woman as she waits outside. She comes every week. 

Ricky Wilmont, who is out of work at the moment, says the stigma attached to food banks and food poverty has changed. “I think it’s just the way things are with society and the economy, it’s just a normal part of life that sometimes you might be a little bit down on your luck. “[My sister says] sometimes there’s a time for giving and a time for taking. She said, ‘You worked all your life, and you helped people… now’s the time maybe that you need a bit of help on your way’.” 

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## **EXPAND OUR TECHNICAL EXPERTISE** Action Against Hunger UK has technical expertise in nutrition and monitoring, evaluation and learning (MEAL). We provided technical services, not just for our international Action Against Hunger network, but for the wider sector as well. **3** 

In Cameroon and Madagascar we carried out coverage surveys (which allow us to advise programme makers on how to improve the coverage of their nutrition programmes so that more malnourished children can access treatment), and supported Action Against Hunger in the DRC with a remote performance assessment. 

## **OUR NUTRITION WORK** 

In Zimbabwe we carried out a Link Nutrition Causal Analysis for International Medical Corps (IMC) in order to understand the real causes of malnutrition as explained by the communities themselves.  We also evaluated the cost of different models of treatment by community health workers in Niger and evaluated UNICEF’s nutrition programmes in India. 

Our Nutrition team delivers training and services and carries out research. In 2022, we conducted several trainings on nutrition in emergencies with the following partners: 

- UK-Med, to ensure that health specialists sent by the UK government to worldwide emergencies know how to recognise and save the lives of malnourished children. 

We supported the in-kind donation of Ready to Use Therapeutic Food (RUTF) from an American organisation called Mana Nutrition (900 boxes for Uganda and 9,000 for DRC) as well as a UK charity called Plump’d who contacted us with a donation of 150 boxes of RUTF for our projects in Somalia. 

- The governments of Malaysia, the Solomon Islands and Fiji – countries subject to many emergencies due to climate change – to help the governments better prepare and respond to a rise in malnutrition during disasters. 

In 2022, we also carried out two literature reviews related to the treatment of moderate acute malnutrition (MAM) for the World Health Organisation (WHO) guidelines on the prevention and treatment of wasting and nutritional oedema; and we produced an article for ‘Field Exchange’ magazine on wasting and stunting risk factors in Somali internally displaced persons’ settlements. We also produced a Nutrition Capacity Statement for the Action Against Hunger global network to explain our work to a technical audience. And finally, we agreed to support the Overseas Development Institute (ODI) with the development of their Humanitarian Systems Report. 

- Save the Children and the International Rescue Committee (IRC), to design online training curricula on alternative methods of treatment in exceptional circumstances, such as a lack of access to services or a sudden increase of cases or an outbreak of diseases. 

We also helped to set up programmes in Poland in response to the conflict in Ukraine, and supported the Infant Feeding in Emergencies Core Group by translating key tools into Czech, Polish, Romanian, Slovak and Ukrainian to help local actors better support mothers and their children under the age of two years. 

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## **RESEARCH INTO BEST PRACTICE TO AVOID MALNUTRITION RELAPSE, MALI** 

Once children have been treated for malnutrition, the Action Against Hunger network needs to ensure that they do not relapse and become malnourished again. 

Thanks to funds from the innocent foundation, we undertook research in Mali to gather evidence on the occurrence of relapse after children recover from severe acute malnutrition, having been treated by community health workers using different treatment methods. 

Through this new study, we aim to evaluate whether combining two simplified approaches (treatment of moderate and severe acute malnutrition combined and treatment by community health workers) results in fewer children relapsing after treatment, thus reducing the risk of illness and death. 

We hope to evidence lower treatment costs for families and the government and greater cost efficiencies within the national health system. 

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## **MONITORING, EVALUATION, ACCOUNTABILITY AND LEARNING – MEAL IN ACTION** 

Our Monitoring, Evaluation and Learning (MEAL) team provides the network with key expertise in all aspects of MEAL, carrying out assessments and evaluations in Colombia, Cote d’Ivoire, the DRC, Jordan, Liberia, Moldova, Poland, Romania, the Occupied Palestinian territories, Sierra Leone and Ukraine. 

We worked across the global network to enhance our programme standards in line with 

the Core Humanitarian Standards and, with additional support from People’s Postcode Lottery, launched a research project to examine how best to engage the communities with whom we work. 

We also led a cross-network working group on local partnership, establishing a Local Partnership and Localisation Advisory Board, and developing a related policy and toolkit for the network. 

## **GROUNDBREAKING WORK IN LIBERIA** 

For the past two years our MEAL team has supported Action Against Hunger in Liberia, and the Liberia Water, Sanitation and Hygiene (WASH) Consortium to implement a multisectoral Irish-Aid funded project to prevent malnutrition among children under five years in Rural Montserrado and Grand Bassa. 

The project is the first of its kind in Liberia as its multisectoral approach seeks to tackle the root causes of malnutrition through addressing food security and livelihoods, WASH, and health and nutrition. The project design was based on a Link Nutritional Causal Analysis led by the Nutrition team, which identified key determinants of malnutrition. It works at the community, household, and individual levels to promote long-term behaviour change and strengthen sustainable approaches. 

Over the course of several field visits, the MEAL team has conducted all of the project’s key evaluations so far, including a baseline, midline and end of year evaluation. In addition, we are strengthening the 


consortium’s learning practices through capacity building workshops and qualitative tool development, which provide staff with the skills and resources to identify, capture and share the evidence from this innovative approach with the wider sector in Liberia. 

The latest midline evaluation demonstrated that the project’s multisectoral approach has been effective in reducing malnutrition among children aged under five years. Community members report higher savings, better crop yields, increased use of latrines and safe, health-seeking behaviour. 

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**DIGITALISE OUR EXPERTISE AND DRIVE INNOVATIVE APPROACHES** Action Against Hunger has an established has contributed to the development of reputation as an evidence-based, datarevolutionary nutrition products; and has led driven organisation capable of providing high the field-testing of treatment protocols that quality technical and operational support; are now the standard globally. **4** 

has contributed to the development of revolutionary nutrition products; and has led the field-testing of treatment protocols that are now the standard globally. 

## **DIGITALISING OUR EXPERTISE** 

Evidence is the foundation of all we do. Our goal is to test our innovations and ensure they work. Then we share our research with others, so they can adopt our new and better ways of working. One way we do this is through our Learning Hub that brings together all sorts of learning from Action Against Hunger staff around the world, in the form of articles, blogs, videos, audio, and more. 

Accenture developed a solution that could enable Action Against Hunger to link its own data to a data visualisation platform (i-Kare platform) – reducing the time taken between collecting data and providing information to decision makers. We signed a datasharing agreement and a Memorandum of 

Understanding (MoU) with Action Against Hunger Spain to allow for the connection between data collected by the UK MEAL team in Moldova to the i-Kare platform. 

Working as part of the global network, Action Against Hunger has created a simple smartphone app for diagnosing lifethreatening hunger with just a photo of children’s arms. The SAM (Severe Acute Malnutrition) photo app compares the body shape of a malnourished child with that of a healthy child to decide if they need lifesaving treatment with ready-to-use therapeutic food. This will allow for community health workers and families to identify malnourished children much sooner. 


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## **INTEGRATED COMMUNITY CASE MANAGEMENT - ICCM+** 

Action Against Hunger’s newest approach to reach more children with life-saving nutrition treatment when they need it most is called iCCM+. This tested approach involves community health workers being trained to diagnose and treat malnourished children in their communities, rather than patients having to travel long distances to their nearest health facility. 

Bringing diagnosis and treatment for malnutrition closer to home means we can get to more children, more quickly and improve results more cost-effectively. In Mali this new approach has improved treatment coverage and outcomes for children. The intervention is cost-effective and households receiving care delivered by community health workers 

spent nearly half the amount of time and three times less money than those with SAM treatment at a health facility. 

Our task now is to demonstrate our success to others so that our work can be scaled up across the world. We want to use our evidence to change international policies and guidelines that dictate how malnutrition is treated and then turn these policies into practice. 

It’s already happening. Our ideas have been picked up in Kenya, Mauritania and Niger and now the World Health Organisation is reviewing its guidelines on how malnutrition should be treated globally in light of our work. 

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## **USE EVIDENCE UPTAKE AND DATA TO INFORM AND INFLUENCE POSITIONS AND POLICIES** In 2022, we continued to advocate for Grand spoke, alongside David Mundell MP political action on the underlying causes of and chefs Asma Khan and Vivek Singh. **5** hunger and malnutrition, as well as effective Attendees included the FCDO nutrition team 

In 2022, we continued to advocate for political action on the underlying causes of hunger and malnutrition, as well as effective responses. Our UK advocacy focused on the leading drivers of malnutrition – conflict and climate change; prevention of malnutrition through aid for nutrition; and effective humanitarian response to crises. 

Grand spoke, alongside David Mundell MP and chefs Asma Khan and Vivek Singh. Attendees included the FCDO nutrition team and several MPs and peers, including the Rt Hon Virendra Sharma MP and Baroness Sugg. 

Action Against Hunger joined a small working group with Power of Nutrition, Children’s Investment Fund Foundation, Save the Children, the Eleanor Crook Foundation and UNICEF to develop a joint advocacy strategy towards the G7, including a costed proposal for action on nutrition as part of a broader package of investment in global food security that the G7 is expected to announce. Some of our asks were reflected in the G7 Statement on Global Food Security, including a statement saying, “We also commit to scaling up essential nutrition services in countries with the highest burden of malnutrition”. 

We also signed a cross-sector letter which was published in The Times pressing the Treasury to raise the aid budget in light of the additional demands on UK Aid from the Ukraine crisis. And we signed a public letter, along with 200 other NGOs, expressing our concern with the new aid strategy, which was covered in The Guardian and The Telegraph. 

We worked closely with the Famine Envoy, now Director General for Humanitarian and Development, in the FCDO to promote an ambitious approach to implementing UN Security Resolution 2417 – which prevents the use of hunger as a weapon of war. Feedback from the FCDO was: “Action Against Hunger really drove this agenda and that was recognised in FCDO and with other UN Security Council members that were close to the information.” 

In 2022, we continued convening a dynamic cross-sector working group on the hunger situation in East Africa. We organised an event in Parliament with colleagues from the East Africa region, attended by nine parliamentarians; organised a supporter action to write to the Foreign Secretary calling for an improved humanitarian response; and sent a letter to the Foreign Secretary from a cross-party group of 17 MPs and Peers. The UK’s aid commitment to the region remains far lower than during past hunger crises, so this was part of our focus for the year. 

We hosted a reception at the Cinnamon Club, Westminster, to celebrate the UK’s commitment of £1.5 billion in aid for nutrition at which our Executive Director Jean-Michel 

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## **CAMPAIGNING TO HELP PREVENT FAMINE IN EAST AFRICA** 

Thanks to funds from players of People’s Postcode Lottery, we were able to invest in advocacy and campaigning work to help prevent famine in East Africa. 

East Africa has been grappling with drought and ongoing conflict as the region is buffeted by climate change, the impact of the conflict in Ukraine and soaring food and fuel prices. This is indicative of a global hunger crisis, where the number of people struggling to feed their families has more than doubled since 2021 and 345 million children and their families worldwide are reeling under the crushing weight of hunger. 

In October, Action Against Hunger led the UK’s leading aid agencies, diaspora groups, and youth activists in a campaign action in Parliament Square, urging the new PM to “wake up” to the looming famine in East Africa. The agencies sounded 80 alarm clocks to call the government to act on the food crisis gripping the region.  It came as a new Integrated Food Security Phase Classification 

(IPC) report showed that Somalia was on the brink of widespread famine, and Abdirahman Abdishakur Warsame – the presidential envoy for Somalia’s drought response – warned that more humanitarian aid must reach the region. In 2022, around 6.7 million people were projected to experience crisis levels of hunger and 1.8 million children under the age of five years faced acute malnutrition. 

The demonstrators were joined by the Rt Hon Preet Gill MP, Shadow Secretary of State for International Development; the Rt Hon Lyn Brown MP, Shadow Minister for Foreign, Commonwealth, and Development Affairs; the Rt Hon Kerry McCarthy MP, Shadow Minister for Climate Change; and the Rt Hon Sarah Champion MP, Chair of the International Development Committee. 

A petition of over 30,000 signatures and a letter from 12 leading UK aid agencies – including Action Against Hunger – was also handed in to No. 10 calling for urgent action on the hunger crisis. 

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## **BRING THE VOICES OF AFFECTED COMMUNITIES TO OUR SUPPORTERS AND ACTIVISTS** We believe it is important for our supporters We also trained 12 staff in content gathering and stakeholders to hear directly from the and collected interviews, photos and video **6** people we are helping, wherever they are in footage of our work from a range of 

We also trained 12 staff in content gathering and collected interviews, photos and video footage of our work from a range of countries, including Afghanistan, Colombia, Guatemala, Kenya, Somalia, South Sudan and the UK. 

We believe it is important for our supporters and stakeholders to hear directly from the people we are helping, wherever they are in the world. But we also think it is important to give the people we help the space to share their own stories, rather than us speaking for them. For that reason, we ran a participatory photography project in Senegal, in which people were trained to use cameras, videos and to record their own experiences. They told us why they thought hunger existed in their community and what needed to be done about it (for further information, see the case study on page 32). 

And we ensured the voices of communities were brought to our audiences in the UK by promoting their stories on the website and social media, in emails and newsletters, and in the press. 

We had 135,688 unique page views of the website and 2,870 mentions in the press. 

To bring the voices of affected communities to our supporters, we trained and supported incountry communications officers in Somalia and Kenya, who delivered photos, videos and case studies from our local projects. This included stories from a project funded by the Than Bin Abdullah Bin Thani Al-Thani Foundation in Somalia (see the case study on page 14). 

We launched on TikTok at the end of the year and achieved growth on all of our other social media channels, Facebook, Instagram, LinkedIn and Twitter, increasing our overall reach on social media channels to 151,909. 


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## **WHAT DOES HUNGER MEAN TO YOU? VOICES FROM SENEGAL** 

What does hunger mean to you? That was the question we asked a community near Louga in Senegal as part of our new, innovative participatory photography project, funded by players of People’s Postcode Lottery. 

Ten community members were given cameras and encouraged to show us what hunger means to them. The stories told are from a community that has never had the chance to tell their story before. Where droughts ruin farmland. Where the closure of the town’s only trainline means there are fewer job opportunities. And where mothers give birth to malnourished children without the family planning or awareness around nutrition to allow them to thrive. 

The accounts show a community where people support each other and find solutions to the challenges they face. This includes female healthcare workers who spot the signs of malnutrition, women’s cooperatives preparing nutritious cereal products, and grandmothers supporting entire families. 

The project took place in a village called Touba Séras - a small community of around 4,000 people on the outskirts of Louga, a cattle market centre in northwestern Senegal. Established as an informal settlement in the 1990s, it is now a recognised village with schools and a health centre at its heart. 

The climate in Touba Séras is unforgiving. Rains are few and far between and becoming increasingly unreliable. The heat is oppressive, and the winds are dry. The soil is little more than sand and dust, and hardly anything grows. There’s no grass for livestock to graze, so people have to buy straw to feed their horses and goats. Growing cereals or vegetables is virtually impossible, and the few lemon and mango trees that grow among the houses do not produce much. 

Instead of farming crops on the land surrounding the village, the community “harvests” metal and plastic from an evergrowing field of rubbish dumped by the authorities from nearby Louga town. An ocean of rubbish covers the landscape, lapping up against walls of the Islamic primary school and the small houses that sit along the community’s outskirts. Women and children forage for recyclable materials among the disease-ridden waste, which they sell to buy food. 

Dié is a grandmother and community health worker. She helps the head nurse to assess children for malnutrition, takes part in vaccination campaigns and raises awareness about the dangers of malnutrition in the community. 

Aissatou sells medicine at the health centre. She’s also a community health volunteer, helping children to gain weight, screening children for malnutrition and helping families to treat malnourished children through cookery demonstrations. 

Mama Fall is the executive secretary at the health centre. He helps with administration and financial management in the community. He’s also a PE and sports teacher. And Mame trains people how to grow cereals and raise poultry so they can make a living. In her role as a community health volunteer, she calls for the protection of children’s rights and helps children whose parents experience mental health issues. 


Dié, Aissatou, Mama Fall and Mame all have stories to tell – to view them, visit againsthunger.uk/ community-photography 

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## **OUR OBJECTIVES FOR 2023** 

**IN 2022, OUR OBJECTIVES WERE TO:** 



Raise £32.5m to treat malnourished Respond to the food children and poverty crisis in the UK vulnerable people **1 2** Digitalise our Use evidence expertise and uptake and data to drive innovative inform and influence approaches positions and policies **4 3** Bring the voices Expand our technical of affected communities to expertise our supporters and activists 


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Expand our<br>technical<br>expertise<br>5<br>**----- End of picture text -----**<br>



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Bring the voices<br>of affected<br>communities to<br>our supporters and<br>activists<br>6<br>**----- End of picture text -----**<br>


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## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

Action Against Hunger UK is a company limited by guarantee (company number 3069468) and a registered charity in England and Wales (1047501) and in Scotland (SC048317). The Charity’s objects and powers are set out in its Articles of Association. The Articles of Association provide that the Trustees are the only members of the charity. 

## **EXECUTIVE COMMITTEE** 

The Executive Committee was formerly referred to as the Senior Management Team (SMT). It consists of the executive directors of the organisation, who are: 

## **Jean-Michel Grand** 

(Chief Executive) 

## **TRUSTEES** 

## **Paul Wilson** 

(Chair of Board and Chair of the Remuneration, Compensation & Governance Committee) 

## **Sanjay Dhiri** 

## **Frances Pasteur** 

(Safeguarding Trustee) 

## **Nicolas Sarkis** 

(Chair of the Fundraising, Engagement and Ethics Committee) 

## **Eleanor White** 

## **Jordan Winokur** 

(appointed as Chair of the Audit, Risk and Compliance Committee from December 2022) 

## **Timothy Wright** 

(resigned in December 2022) 

## **SOLICITORS** 

## **Reed Smith Corporate Services Ltd** 

## **Jenna Allcock** 

(interim co-Director of Fundraising & Communications) – appointed to the Executive Committee in December 2022 

## **Judith Escribano** 

(interim co-Director of Fundraising & Communications) – appointed to the Executive Committee in December 2022 

## **Maria Franklin** 

(Director of Human Resources) 

## **Charlotte Matier** 

(Director of Fundraising & Communications) – resigned in November 2022 

**Alison McNulty** (Director of Operations) 

## **Steve Notman** 

(Director of Finance and Administration) – retired in September 2022 

## **Jamal Uddin** 

(Director of Finance and Administration) – appointed from September 2022 

Minerva House, 5 Montague Close, London SE1 9BB 

## **AUDITORS** 

**Bates Wells Braithwaite** 

10 Queen Street Place, London EC4R 1BE 

**Haysmacintyre LLP** 10 Queen Street Place London EC4R 1AG 

## **COMPANY SECRETARY** 

**Jean-Michel Grand** 

(Chief Executive) 

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## **TRUSTEES** 

Action Against Hunger UK is governed by its Board of Trustees who are also the directors under company law. The Trustees have overall responsibility for overseeing the management of the Charity and delegate day-to-day management to the Chief Executive and the Executive Committee. 

Trustees are appointed in accordance with the Articles of Association. Trustees are elected by the Board for a three-year term after which time they must retire from office and may be reappointed (no more than twice) for a further period of three years by a decision of the Board. 

Three members of the Board have served as Trustees for longer than three terms of three years.  The Articles of Association provide that the limitation on the period of appointment does not apply to the current Chair, although he is required to stand for re-election every three years.  The Board has determined that the directors who have served for longer than nine years brought particular skills and experience that were necessary to the Board for the development of the charity. Two of these directors are currently serving their last term. 

The Trustees are required to declare any conflicts of interest and reaffirm their commitment to Action Against Hunger’s Global Code of Conduct upon appointment and every year thereafter. Governance reviews are carried out on a regular basis and Trustee self-assessments are carried out annually (including questions on the performance of the Chair). Board members receive no remuneration for their work as a Trustee.  All Trustees are required to undertake a comprehensive induction programme covering the running of the Charity and their role as a Trustee. 

Action Against Hunger UK’s Board of Trustees meets on a quarterly basis and may hold other ad hoc meetings to discuss specific issues as appropriate. The Chief Executive and members of the Executive Committee attend board meetings to respond to questions and ensure informed decisions are made. Decisions are taken by a majority vote in accordance with the Articles of Association. The decisions and business of Board meetings are recorded in through minutes of the meetings that are circulated and approved by the Trustees. 

The Board delegates certain powers related to the administration and day-to-day management of the Charity’s affairs (up to certain financial thresholds) to the Chief Executive and Executive Committee under a Scheme of Delegation. Any decisions above these financial thresholds or relating to key matters such as major initiatives, appointment of the Chief Executive and/or approval of long-term objectives and strategy must be examined and ratified by the Board. 

The Chief Executive leads the Executive Committee, which is responsible for defining and proposing the following to the Board for approval: 

- Strategies (five-year plan) 

- Annual action plan 

- Policies 

- Investment plans 

- Budgets 

The Chief Executive is responsible for implementing the charity’s strategy, annual plans and policies identifies and manages risk and reports to the Board on a regular basis to ensure full accountability and transparency of the organisation’s accounts and reports. 

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## **COMMITTEES OF THE BOARD** 

The Board has delegated specific responsibilities to three Committees as set out in the Committees’ Terms of Reference approved by the Trustees. Members of the Committees are appointed by the Board. Each Committee meets regularly and the Chair of the Committee reports back to the full board at each quarterly Board meeting. 

- The Audit, Risk and Compliance Committee ensures the organisation’s key risks are adequately managed through financial and non-financial internal controls. This committee also provides oversight to the development of Action Against Hunger UK’s safeguarding culture and reviews all significant serious incidents that are reported to Action Against Hunger UK. In 2022 this Committee met each quarter. 

- The Fundraising, Engagement and Ethics Committee oversees and advises on Action Against Hunger’s UK fundraising and marketing activities and considers whether relationships meet specific ethical criteria. In 2022 the Committee met three times. 

- The Remuneration, Compensation and Governance Committee ensures good governance practices for the organisation and reviews financial and non-financial remuneration, including pension arrangements and annual cost-of-living awards for employees. It also reviews and promotes the implementation of continuous development of the Board as set out in the Code of Good Governance. The Committee meets every December and have additional meetings whenever necessary. 


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© Vivek Rawat / Action Against Hunger<br>**----- End of picture text -----**<br>


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## **ARRANGEMENTS FOR SETTING THE PAY AND REMUNERATION OF THE CHARITY’S KEY MANAGEMENT PERSONNEL** 

Action Against Hunger operates an incremental pay structure for all roles, including senior management roles. Grades are established by assessing the job description against the organisation’s job evaluation tool. Where appropriate, roles are also periodically benchmarked against the annual Croner Charity Rewards Survey and comparable roles in similar organisations. Incremental increases are service related and awarded annually up to a maximum level of 

the top of the designated grade. All staff receive a discretionary inflation increase. 

The Remuneration, Compensation and Governance Committee meets in December, to review financial and non-financial remuneration, including pension arrangements and annual cost of living awards, which are applied to uplift the salary scales. The Remuneration, Compensation and Governance Committee recommendations are ratified by the full Board of Trustees. 

## **INTERNAL CONTROL AND RISK MANAGEMENT** 

Action Against Hunger works to ensure that the identification, assessment and mitigation of key risks is an integral part of the Charity’s decision-making and management processes. We aim to embed a risk management culture across the organisation as a critical measure in today’s ever-evolving risk landscape. 

Action Against Hunger operates an annual planning and budgeting process with reference to the five-year Strategic Plan, and with start-of-year and mid-year revised budgets approved by the Board of Trustees. Significant changes during the year are subject to specific approval. The financial reporting systems provide monthly comparison of actual results with budget. Forecasts of expected results for the year are undertaken on a regular basis. 

The Charity’s risk management framework ensures that all significant risks are identified, assessed and, where necessary, treated and reported to the Board in a timely manner through the Audit, Risk and Compliance Committee. The Charity maintains a comprehensive Risk Register which sets 

out the major strategic and operational risks facing the organisation, along with clear mitigation measures and plans. The Risk Register is updated by the Executive Committee on a monthly basis and reviewed by the Audit, Risk and Compliance Committee every quarter. The Risk Register is reviewed by the full Board every year. 

The Trustees are satisfied that systems are in place to monitor, manage and mitigate Action Against Hunger’s exposure to major risks. The most significant risks identified in 2022 are set out on page 44. 

The Trustees consider that maintaining Action Against Hunger’s general reserves at the levels stated on page 41, and reviewing internal controls and risks will provide Action Against Hunger with adequate risk assurance and sufficient resources in the event of adverse conditions. They also recognise that the nature of some of Action Against Hunger’s work requires active acceptance and management of some risks when undertaking activities to achieve the objectives of the Charity. 

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## **THE GLOBAL NETWORK** 

Action Against Hunger International is a global humanitarian organisation committed to saving the lives of malnourished children and supporting their families to beat hunger. 

In 2022, the Action Against Hunger global network was made up of seven separate legal entities (and their branches and subsidiaries) which were active in 55 countries around the world. The entities that make up the Action Against Hunger International network share the same objectives and operate under common International Co-Operation Protocols, including an International Charter of Principles and a number of common policies agreed by the International Committee of Chairs and the International Executive Committee. 

In 2022 the entities that made up the Action Against Hunger International network were: 

- Action Against Hunger UK 

- Action Contre La Faim (a registered charity in France) 

- Action Against Hunger USA (a registered s501(c)(3) organisation in the USA) 

- Accion Contra el Hambre (a registered foundation in Spain) 

- Action Against Hunger Canada (a registered charity in Canada) 

- Fight Hunger Foundation/Action Against Hunger (a registered foundation in India) 

- Aktion Gegen Den Hunger (a registered charity in Germany) 

Expenses are recharged between the connected charities where staff and other resources are used on projects run by the other charity. This gives rise to the balances at the year end referred to in Notes 11 and 12. 

## **RELATED PARTIES/SUBSIDIARIES** 

Action Against Hunger UK has a subsidiary trading company called Action Against Hunger Enterprises Limited (company no: 6569439). 

It is a private limited company and a wholly owned trading subsidiary of Action Against Hunger UK. The Company’s principal activity is to raise funds for the Charity. The company was incorporated in 2008 and it donates all profits to the Charity. 

Action Against Hunger UK is one of the seven members of the trading company ACFIN Licensing Ltd, a company incorporated in England and Wales (Company No. 06672034). The company’s main objective is to license the Action Against Hunger trademarks to the entities that make up the Action Against Hunger International network. The Action Against Hunger UK Chief Executive is one of the Directors of the company. 

## **APPROVAL** 

This Annual Report is signed by the Chair on behalf of the Board of Trustees. 

The Trustees also approve the Strategic Report, which is contained within this report, in their capacity as company directors. 


**Mr Paul Wilson** Chair of Trustees 

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## **FINANCIAL PERFORMANCE** 

After a very difficult year for our institutional funding in 2021, we are pleased to report that the situation significantly improved in 2022. Action Against Hunger’s income for the year ended 31 December 2022 increased from £11.2 million in 2021 to £41 million in 2022. This was as a result of hard work by colleagues in the Institutional Funding team, the Fundraising & Communications department and professional services being outsourced by the MEAL team and the Nutrition team. 

As in prior years, total income includes the full amount of multi-year grants, accounted for in accordance with the Charities SORP and Accounting Standards, which require us to recognise the full amount of income on most such grants when agreements are signed. 

The accounts show that in 2022, 94 per cent of total annual expenditure was allocated to charitable projects and services, with the remaining spend mostly used to support fundraising and, to a lesser extent, indirect support costs. 

We ended the year with a net unrestricted funds surplus of £558,000, which has been added to accumulated general reserves. We created a Designated Fund of £300,000 for future investments to develop individual fundraising and organisational infrastructure. 

## **Reserves Policy** 

The Board of Trustees have reviewed the reserves policy of the Charity and considers it appropriate to seek to maintain unrestricted free reserves equivalent to six months of general expenditure, to cover eventual risks including property liabilities and staff redundancies, as well as the closure of the Charity; to provide a security against seasonal variations in income and expenditure; to costs; and to fund strategic research, investment and innovations. 

Unrestricted reserves as of 31 December 2022 were £2.3 million (which represents around 6 months of general expenditure) and a designated fund of £300,000. The Charity’s Memorandum of Association provides the Trustees with the authority to invest in such assets as they see fit, in order to benefit the Charity and its continued financial wellbeing. 

The Charity is committed to utilising any surplus cash funds in the most effective way possible. However, the Charity is occasionally required to react quickly to particular emergencies and has a policy of investing any surplus funds in relatively short-term deposits, ranging from one month to immediate access. 

Action Against Hunger’s Board of Trustees review the investment policy annually. The objective of the current policy is to maintain high liquidity while ensuring maximum security. To achieve this, the Charity invests with institutions with a high security rating in instant access, fixed-term or call cash deposits. 

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## **RISK STATEMENT** 

Action Against Hunger UK considers effective risk management to be fundamental to good management practice and to provide an essential contribution towards the achievement of the Charity’s strategic and operational objectives. The Trustees are satisfied that appropriate internal control systems are in place to identify and mitigate the Charity’s key strategic and operational risks. 

While the Charity operates necessarily in high-risk contexts to save the lives of children and provide them and their families with opportunities for a better life, at Action Against Hunger we remain prudent on how we identify, manage and mitigate these risks. 

Action Against Hunger is a forward-looking organisation driven by impact and costeffectiveness, therefore it embraces higher risk approaches on innovation, complex programming, leading consortiums, creative fundraising, new ways of working, embracing digital technologies, exploring new technical approaches that challenge existing ones and any other activities that support the achievement of our objectives and the strategic priorities of the Action Against Hunger International network. 

The Charity’s risk appetite reflects the need to take risks in order to achieve our objectives, provided always that these risks do not breach our principles, values, policies, legal obligations or our duty of care to staff, donors and the populations we support. 

Action Against Hunger UK’s Risk Management Policy sets out the Charity’s approach to risk management, and uses a risk management framework to support the identification, assessment and management of key risks, including the implementation 

of comprehensive mitigation plans and risk management strategies. This includes a thorough risk identification process; prioritisation of key risks based on an assessment of impact and likelihood; regular review of mitigation measures and controls; evaluation of risks against the Charity’s risk appetite; and, where appropriate, the development of mitigation plans. Action Against Hunger regularly monitors its key risks with a view to embedding a strong risk-management culture across the Charity. 

The Board is responsible for appointing members of the Charity’s Audit, Risk and Compliance Committee, of which four Trustees were members in 2022. The main functions of the Committee are to: 

- review and monitor the key risks and mitigation measures identified in the Charity’s Risk Register 

- oversee, support and advise the Executive Committee on the assessment, management and mitigation of key risks and to inform the board of any new major risks or key changes in the risk environment; 

- monitor the implementation of existing mitigation measures and proposed mitigation action plans; 

- review serious incident reports reported by the Executive Committee and confirm authority for these to be reported to the Charity Commission; 

- ensure that risk management is mainstreamed and embedded within the culture of the Charity. 

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## **KEY RISKS** 

The Risk Register is updated monthly by the Executive Committee and reviewed quarterly by the Audit, Risk and Compliance Committee 

and annually by the full Board of Trustees. The following major risks to the Charity were identified in 2022: 


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Risk<br>Key mitigation measures<br>Field security  •  Detailed security plans and guidelines are frequently updated<br>incidents in every country where work is carried out, to take account of<br>changing conditions on the ground<br>We recognise the  •  All staff travelling to high-risk locations receive comprehensive<br>safety and security  security training before any assignment<br>risks to staff  •  Critical-incident management procedures and training are in<br>working in complex  place and are regularly reviewed/updated<br>environments  •  Country Security Plans are continually updated and global risk<br>to deliver our  security mapping is carried out regularly<br>programmes<br>•  International Safeguarding Policy applied across the Action<br>Safeguarding  Against Hunger network to ensure zero tolerance towards all<br>incidents at field  forms of harm and abuse<br>level •  Pre-engagement checks, a robust Code of Conduct and<br>mandatory safeguarding training for all staff<br>We recognise the  •  Robust incident and complaints reporting processes and<br>risk of harm to  procedures<br>the people who  •  Communication, due diligence and monitoring of safeguarding<br>come into contact  policies and procedures across all partners and suppliers in<br>with our charity  programme countries<br>through our work  •  Regular testing to ensure the effectiveness of complaints and<br>if appropriate  whistleblowing mechanisms<br>safeguards are not  •  Regular review of safeguarding incidents and mitigation measures<br>in place  by senior executive team and designated Safeguarding Trustee<br>Fraud, corruption  •  Zero tolerance policy towards fraud, corruption and bribery<br>and bribery across the Action Against Hunger network<br>•  Continued work to increase harmonisation of anti-fraud policies<br>We recognise the  and procedures across all Action Against Hunger programmes<br>operational risks  (which was approved in April 2023)<br>inherent in working  •  Robust incident reporting processes and training for all staff and<br>in challenging  downstream partners<br>environments •  Global investment in network digitalisation of incident-<br>management procedures<br>•  Regular reporting and review by the Audit, Risk and Compliance<br>Committee<br>**----- End of picture text -----**<br>


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Reduction of  •  Diversification of fundraising strategy to strengthen income<br>income portfolio<br>•  Regular review of income strategies and identification of new<br>Risks to our  income sources<br>income due to  •  Continued work with key corporate supporters including<br>the reduction in  significant events and campaigns<br>ODA funding and  •  Maximising opportunities to bid for new institutional and<br>increased cost of  consortium funding opportunities<br>living in the UK •  Advocacy work to focused on increasing the ODA budget and<br>prioritisation of global hunger<br>Staff recruitment,  •  Staff surveys and close engagement with staff on workplace<br>retention and  engagement and morale<br>engagement •  Development of a new 12-point Working Environment Action<br>Plan to be rolled out in 2023<br>We recognise the  •  Review and update of key Human Resources policies, including<br>need to recruit,  flexible working and annual leave<br>engage and retain<br>talented and<br>passionate people<br>in order to fulfil<br>our vision and<br>objectives<br>Cyber Attack or  •  Review of cyber protections and working from home practices<br>other significant IT  to ensure sufficient protections in place<br>issue •  Application of IT security measure, which are reviewed<br>periodically<br>Risks of business<br>interruption, loss<br>of data, regulatory<br>action and financial<br>loss in the event of<br>a breach<br>Non compliance  •  External report commissioned to assess the current level of<br>with data  compliance with data protection and privacy requirements<br>protection  and to provide recommendations for improvements<br>legislation •  Stage 1 of the external report led to an action plan, particularly<br>in relation to supporters’ data<br>A data breach could  •  Ongoing work to implement the actions and improvements<br>lead to regulatory  identified, including new policies and procedures and training<br>action, fines and<br>penalties and<br>loss of trust and<br>confidence from<br>key stakeholders<br>**----- End of picture text -----**<br>


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## **SERIOUS INCIDENTS** 

In 2022, we were notified of 45 allegations relating to fraud, abuse of power, sexual exploitation or harassment, terrorism or security across our programmes. Nine of these incidents met the Charity Commission’s criteria for reporting serious incidents 

and were duly reported. All cases were thoroughly investigated and appropriate actions were taken. There were no serious incidents during 2022 that should have been reported to the Charity Commission but were not. 

## **ENERGY USE AND GREENHOUSE GAS EMISSIONS** 

In the year ended 31 December 2022, Action Against Hunger UK consumed less than 40,000 kWh of energy and therefore 

is exempt from the requirements to publish information regarding its annual emissions and energy consumption. 

## **STAKEHOLDER ENGAGEMENT** 

The Trustees are required to explain how they consider the interests of key stakeholders and the broader matters set out in Section 172 of the Companies Act 2006 in promoting the success of the company for the achievement 

of its charitable purposes. This statement focuses on matters of strategic importance and the level of information disclosed in this statement is consistent with the size and complexity of the business. 

## **FUNDRAISING STATEMENT** 

This statement sets out the Charity’s approach to Fundraising as required by the Charities (Protection and Social Investment) Act 2016. 

In 2022, Action Against Hunger UK raised £6 million through its fundraising activities. As described on pages 12 to 18 our Fundraising team pursued many approaches, including campaigns, corporate donations, fundraising events, grants from trusts and foundations, legacy gifts, regular giving and the People’s Postcode Lottery.  The Charity benefits from a number of commercial participator arrangements, mainly in the food sector, and used professional fundraisers to support its work.  Due diligence is carried out on all third parties who we work with, to ensure appropriate compliance and a good return on investment. 

The Charity complies with current regulations and best practice set out by regulatory bodies such as the Fundraising Regulator and monitors the activities of donors and professional fundraisers to manage the risk of non-compliance.  Our complaints policy is available on the Charity’s website; in 2022 we received five complaints about fundraising, all of which were responded to and resolved in accordance with our policy. 

All of our giving pages and all direct marketing includes information about how a supporter can opt out of receiving further communications from us, information which is also included in our Supporter Promise, available on our website. We have signed up to the Fundraising Preference Service and received and actioned four requests in 2022. 

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## **GENERAL CONFIRMATION OF TRUSTEES’ DUTIES** 

Action Against Hunger UK’s Board has a clear framework for determining the matters within its remit and has approved Terms of Reference for the matters delegated to its Committees. An explanation of the roles and responsibilities of the Board Committees can be found on page 30. When making decisions, each Trustee ensures that they act in good faith to best promote the company’s success for the achievement of its charitable purposes, and in doing so will have regard (among other matters) to: 

- **S172(1) (a) ‘The likely consequences of any decision in the long-term’** 

The Charity is guided by a fiveyear strategic plan, at both UK and international level through the Action Against Hunger global network. In order to meet this, the Board of Trustees has to pay due regard to the longterm consequences of all its decisions. Throughout the life of the strategy its implementation is regularly monitored through annual progress reports, which help inform the long-term decisionmaking that is required to achieve the objectives set out in our strategy. 

- **S172(1) (b) ‘The interests of the Company’s employees’** 

The Trustees recognise that Action Against Hunger UK employees are our most important asset and are fundamental to the delivery of our strategic plan. Our success depends on attracting, retaining, motivating and developing them, wherever they are located. The annual staff survey is one of the Board’s principal tools to measure employee engagement, motivation and commitment to Action Against Hunger. It enables the Board to understand how we are learning from survey findings to strengthen Action Against Hunger’s culture and values, and informs decisionmaking from pay and benefits to health, safety and wellbeing. The Staff 

Forum operates throughout the year as a mechanism for bringing any issues or suggestions for improvements to the Executive Committee, as well as being an important vehicle for staff consultation on any significant changes or restructuring. 

- **S172(1) (c) ‘The need to foster the Company’s business relationships with suppliers, customers and others’** 

Action Against Hunger UK’s key business relationships are with other members of the Action Against Hunger International network; the communities with whom we work; our suppliers; and our donors and supporters. Our engagement with these stakeholders is described within this report. In order to deliver our mission and strategy, and to create impact at scale, we need to work with others. We will continue to work primarily through the implementing members within the Action Against Hunger global network and also build our capacity to work through other partnerships, alliances and networks. 

- **S172(1) (d) ‘The impact of the Company’s operations on the community and the environment’** 

The Board of Trustees has fully committed the organisation to the Core Humanitarian Standards on Quality and Accountability. These standards “put communities and people affected by crisis at the centre of humanitarian action”. The charity fully subscribes to this ethos, which we enact in all of our programme delivery. Recognising that climate change is currently one of the main drivers of food insecurity and hunger, we advocate on this and ensure that within our programme work and in the UK, due attention is paid to the environmental impact of everything we do. 

- **S172(1) (e) ‘The desirability of the Company maintaining a reputation for high standards of business conduct’** 

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It is important that Action Against Hunger UK continues to maintain its reputation for high standards of conduct in all its work. As part of the Action Against Hunger global network, all employees and trustees are required to sign and abide by a Global Code of Conduct. We also ensure compliance at all times with the high standards of business conduct attached to receiving funding from many important institutional and private donors, including the FCDO/UK Aid. Currently, the Remuneration, Compensation and Governance Committee promotes the 

implementation of recommended practices set out in the Charity Code of Good Governance. 

- **S172(1) (f) ‘The need to act fairly as between members of the Company’** 

This is not applicable to Action Against Hunger UK’s organisational structure, as the Trustees are the only members of the Charity and the Charity is run in the interests of its charitable objectives rather than in the interests of its members. 


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© David Quijano / Action Against Hunger<br>**----- End of picture text -----**<br>


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## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

The Trustees are responsible for preparing the Strategic Report, the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounts Standards (United Kingdom Generally Accepted Accounting Practice). The Trustees confirm they comply with the Companies Act 2006 and the Charities Statement of Recommended Practice (FRS 102) 2019. 

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing the financial statements the trustees are required to: 

- select suitable accounting policies and then apply them consistently 

subject to any material departures disclosed and explained in the financial statements 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

So far as each of the directors at the time the report is approved are aware: 

- Observe the methods and principles in the Charities SORP 

- make judgements and accounting estimates that are reasonable and prudent 

- state whether applicable UK Accounting Standards have been followed, 

a) there is no relevant audit information of which the auditors are unaware and, 

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


## **Mr Paul Wilson** 

Chair of Trustees Approved by the Board on 3 October 2023 

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## **INDEPENDENT AUDITOR’S REPORT** 

To the members of Action Against Hunger UK 

## **OPINION ON THE FINANCIAL STATEMENTS** 

We have audited the financial statements of Action Against Hunger UK for the year ended 31 December 2022 which comprise the Consolidated Statement of Financial Activities, Consolidated and Charity Statements of Financial Position, Consolidated Statement of Cash Flows 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 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

- give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 31 December 2022 and of the group’s and parent charitable company’s net movement in funds, including the 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 and the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. 

## **BASIS FOR OPINION** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements 

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

## **CONCLUSIONS RELATING TO GOING CONCERN** 

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant 

doubt on the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

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## **OTHER INFORMATION** 

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Report. 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. 

## **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 Trustees’ Report (which includes the strategic report and the directors’ report prepared for the purposes of company law) for 

- the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- • the strategic report and the directors’ report included within the Trustees’ 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 group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report (which incorporates the strategic report and the directors’ report). We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charity Accounts (Scotland) Regulations (as amended) 

require us to report to you if, in our opinion: 

- adequate accounting records have not been kept by the parent charitable company; or 

- • the parent charitable company 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. 

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## **RESPONSIBILITIES OF TRUSTEES FOR THE FINANCIAL STATEMENTS** 

As explained more fully in the trustees’ responsibilities statement set out on page 48 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 group’s and the parent 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 group or the parent 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 the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

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

Based on our understanding of the group and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations 

related to charity and company law applicable in England and Wales and Scotland, and we considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, fundraising regulations and the Charities Act 2011. 

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to income and grant expenditure recognition. Audit procedures performed by the engagement team included: 

- Inspecting correspondence with regulators and tax authorities; 

- Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud; 

- Evaluating management’s controls designed to prevent and detect irregularities; 

- Identifying and testing journals, in particular journal entries posted with 

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unusual account combinations, postings by unusual users or with unusual descriptions; and 

- Challenging assumptions and judgements made by management in their accounting estimates. 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events 

and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

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

## **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, section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable 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 anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 


Vikram Sandhu (Senior Statutory Auditor) For and on behalf of Haysmacintyre LLP, Statutory Auditors Date: 27 October 2023 

10 Queen Street Place London EC4R 1AG 

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## **FINANCIAL STATEMENTS** 

## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES** (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) **FOR THE YEAR ENDED 31 DECEMBER 2022** 

|||**2022**|**2022**|**2022**|**2021**|
|---|---|---|---|---|---|
||**Note**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|||**£**|**£**|**£**|**£**|
|**Income from:**||||||
|Donatons and legacies|2a|3,232,388|2,791,835|6,024,223|3,981,320|
|Charitable actvites|2b|4,021,385|31,068,158|35,089,543|(2,046,371)|
|Investment and other income|2c|10,666|-|10,666|66,374|
|Total income||7,264,439|33,859,993|41,124,432|2,001,323|
|**Expenditure on:**||||||
|Raising funds|3|1,796,239|544,529|2,340,768|1,436,857|
|Charitable actvites|4|4,910,130|31,892,957|36,803,087|(265,866)|
|Total expenditure||6,706,369|32,437,486|39,143,855|1,170,991|
|**Net income**||558,070|1,422,507|1,980,577|830,332|
|**Net movement in funds**||558,070|1,422,507|1,980,577|830,332|
|**Reconciliaton of funds:**||||||
|Total funds brought||2,027,929|766,469|2 ,794,398|1,964,066|
|**Total funds carried forward**||2,585,999|2,188,976|4,774,975|2,794,398|



The results for the year shown above all derive from continuing operations. There are no recognised gains or losses for the year other than those show above. There are no material differences between the results for the year as stated above and those calculated on a historical cost basis. 

The accompanying notes on pages 57 to 70 form an integral part of these Financial Statements. 

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**FINANCIAL STATEMENTS** 

## (COMPANY LIMITED BY GUARANTEE AND NOT HAVING SHARE CAPITAL) **CONSOLIDATED AND CHARITY STATEMENTS OF FINANCIAL POSITION FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **COMPANY NUMBER: 3069468** 

|||**Group**|**Group**|**Charity**|**Charity**|
|---|---|---|---|---|---|
|||**2022**|**2021**|**2022**|**2021**|
||**Notes**|**£**|**£**|**£**|**£**|
|**Fixed assets**||||||
|Tangible assets|9|51,906|65,356|51,906|65,356|
|Investment in subsidiary|10|-|-|1|1|
|**Current assets**||||||
|Debtors and<br>prepayments|11|12,619,865|11,693,631|12,619,866|11,693,631|
|Cash at bank<br>and in hand||7,879,971|4,031,115|7,809,285|4,031,115|
|||20,499,836|15,724,746|20,429,151|15,724,746|
|**Creditors**||||||
|Amounts falling due<br>within one year|12|(15,776,767)|(12,995,704)|(15,924,765)|(12,995,705)|
|**Net current assets**||4,723,069|2,729,042|4,504,386|2,729,041|
|**NET ASSETS**||4,774,975|2,794,398|4,556,293|2,794,398|
|**FUNDS**||||||
|Unrestricted funds|13|2,285,999|2,027,929|2,067,317|2,027,929|
|Designated funds|13|300,000|-|300,000|-|
|Restricted funds|13|2,188,976|766,469|2,188,976|766,469|
|||4,774,975|2,794,398|4,556,293|2,794,398|



The surplus for the financial year dealt with in the financial statements of the parent Company was £339,386 (2021: surplus of £655,857). 

Approved and authorised for issue by the Board on 3 October 2023, and signed on their behalf by: 


## **Mr Paul Wilson (Chair of Trustees)** 

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## (COMPANY LIMITED BY GUARANTEE AND NOT HAVING SHARE CAPITAL) **CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022** 

||**Note**|**2022**|**2021**|
|---|---|---|---|
|||**£**|**£**|
|**Net cash used in operatng actvites**|**1**|3,839,403|(2,940,210)|
|**Cash fows from investng actvites**||||
|Investment income received||10,666|684|
|Purchase of fxed assets||(9,870)|(20,199)|
|**Net cash (used in)/provided by investng actvites**||796|(19,515)|
|Change in cash and cash equivalents in the year||3,840,199|(2,959,724)|
|Cash and cash equivalents at 1 January||4,039,772|6,990,839|
|**Increase in cash equivalents in the year**||7,879,971|4,031,115|
|**1. Reconciliaton of net income/(expenditure)**<br>**to net cash fow from operatng actvites**||||
|Net income/(expenditure)||1,980,577|830,332|
|Depreciaton of tangible fxed assets||23,321|23,077|
|Decrease/(Increase) in debtors||(919,490)|25,401,329|
|(Decrease)/Increase in creditors||2,765,661|(29,194,264)|
|Investment income receivable||(10,666)|(684)|
|**Net cash used in actvites**||3,839,403|(2,940,210)|



A reconciliation of net debt has not been presented as the group does not hold any debt balances. 

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**FINANCIAL STATEMENTS** 

## **ACTION AGAINST HUNGER UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **1 ACCOUNTING POLICIES** 

## **(a) Basis of accounting** 

unrestricted funds and maintain the level of general reserves achieved at the end of 2022. 

The financial statements have been prepared on a going concern basis under the historical cost convention and in accordance with the Companies Act 2006, Charities Act 2011, Charities Accounts (Scotland) Regulations 2006, Charities and Trustee Investment (Scotland) Act 2005, Statement of Recommended Practice (SORP) on Accounting and Reporting by Charities effective from 1 January 2019, FRS102, and applicable United Kingdom accounting standards. The Charity has adapted the Companies Act formats to reflect the Charities SORP and the special nature of the Charity’s activities. 

In 2024, unrestricted income is expected to rise slightly to match unrestricted expenditure with new investments in income generation from the designated fund. 

Our overseas operations, which historically have been funded largely by FCDO through restricted grants, is expected to continue at the level achieved in 2022 and 2023. 

Having considered all these matters, the Trustees do not believe there is a material uncertainty and so have prepared the accounts on a going concern basis. 

In assessing whether it is appropriate to prepare the accounts on a going concern basis, the Trustees (who are the Directors of Action Against Hunger UK for the purposes of company law and the trustees of Action Against Hunger UK for the purposes of charity law) have taken account of the current levels of unrestricted reserves and cash and the current and future expected funding environment. 

The Trustees continue to review the Charity’s financial performance, business plans and budgets on a quarterly basis and are content that the 2022 accounts should be prepared on a going concern basis. The going concern assumption is based on the result achieved in 2022, financial performance against budget to date, forecast to the end of 2023 and budget assumptions for 2024 financial year. 

The financial year 2023 is predicted to end in a break-even position for 

## **(b) Basis of consolidation** 

The consolidated accounts include the accounts of the charitable company, Action Against Hunger (UK) Limited and its 100 per cent owned trading subsidiary Action Against Hunger Enterprises Limited, which is consolidated on a line-by-line basis. No separate Statement of Financial Activities (SoFA) has been presented for the charity as permitted by Section 408 of the Companies Act 2006. 

- **(c) Income** 

Income is included in the SoFA when the charity is entitled to it, the receipt is probable and the amount can be quantified with reasonable accuracy. For restricted grants from institutional donors (e.g. charitable entities, governments 

5 7 



or other non-governmental organisations), where receipt of funding is conditional only on administrative requirements such as the submission of a claim, it has been recognised. Where there are restrictions on the time period in which funding received can be spent, or where there are other conditions that specify the services to be performed under the grant agreement or contract, the income has not been recognised. Occasionally, a grant maker may reduce the value of their grant sometime after the initial agreement is signed.  This happened in 2021 with 2 grants signed with FCDO – ‘Nigeria SUNNY’ and ‘Afghanistan R3’.  A further FCDO grant signed in 2020 – ‘Nigeria LAFIYA-HeRON’ was terminated in 2022. In such cases, the decrease to the grant and income that has been recorded in prior periods will be adjusted in the period in which the grant reduction is made.  See note 2(b) (i) below for further details. 

## **(d) Expenditure recognition** 

Expenditure is included in the financial statements on an accruals basis. 

to the signing of the initial grant agreement (see note 1(c) above), the liability to the subcontracted partner will be reduced by the same amount under the terms of the subcontract agreement. 

## **(e) Basis of allocation or apportionment of expenditure** 

Expenditure during the year is analysed into raising funds and charitable activities. 

Notes 3 and 4 provide an analysis of these categories. All costs are directly charged against the appropriate category. The basis of apportionment of support costs is stated in Note 5. 

## **(f) Tangible fixed assets** 

Tangible fixed assets costing more than £500 are capitalised. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: 

Fixtures, fittings and equipment – 25% on cost Leasehold property improvements – over the term of the lease 

## **(g) Operating leases** 

Subcontracted grants to other members of the Action Against Hunger network or third parties are charged to the Statement of Financial Activities when they have been approved and where a binding commitment has been made to the other organisation. Subcontracted grants that have been approved but not yet disbursed at the balance sheet date are carried forward as creditors in the balance sheet. In situations where grants from public funders are reduced subsequent 

Rentals under operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against income as incurred. 

## **(h) Foreign currencies** 

Foreign currency transactions are recorded at the average exchange rate for the month in which the transaction arose. Year end balances held in foreign currencies 

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**FINANCIAL STATEMENTS** 

are converted at the closing rate. All differences on conversion are charged to the SoFA. 

## **Fund accounting** 

## **(i)** 

Restricted funds are monies provided by grant or donation for specific projects. Unrestricted funds consist of funds or gifts in kind provided for general charitable activities or monies raised from appeals for specific emergency responses. 

## **(j) Pension** 

The Charity operates a defined contribution scheme. The assets of the scheme are held separately from those of the Charity in an independently administered scheme. The pension cost charge payable by the Charity in the year amounted to £84,509 (2021: £76,719). At the end of the financial year there were no contributions (employee and employer) still to be paid over to the scheme (2021: £Nil). 

## **Gifts in kind** 

## **(k)** 

Action Against Hunger accepts gifts in kind (goods and services) that are in line with the charities mandate from individuals, corporates, foundations and government agencies. Gifts in kind are defined by Action Against Hunger UK as goods and services received for the purpose of carrying out the activities of the charity and also for fundraising and awareness of the organisation. These are non-monetary items that are valued at fair market price. 

## **(l) Accounting estimates and key judgements** 

In the application of the charity’s accounting policies the trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

The estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects the current and future periods. The significant judgements and estimates that could impact the carrying amounts of assets and liabilities are as follows: 

## **Revenue Recognition** 

Revenue Recognition requires judgement to appropriately apply the income accounting policies across the different funding streams the Charity has.  Note 1(c) above details the accounting principle adopted and its application in particular to restricted grants received from institutional funders, such as FCDO (UK Aid).-  the judgements made in recording such income are continually reassessed including in cases where the grant agreement wording and conditions are changed from year to year, and where appropriate provision is made for contingencies or deferrals to account for conditions yet to be fulfilled. 

5 9 



**FINANCIAL STATEMENTS** 

## **ACTION AGAINST HUNGER UK** 

(COMPANY LIMITED BY GUARANTEE AND NOT HAVING SHARE CAPITAL) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **2 INCOMING RESOURCES 2 (a) Donations and legacies** 

||**2022**|**2022**|**2022**|**2021**|**2021**|**2021**|
|---|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Donatons and legacies**|||||||
|Individuals (including<br>legacies and events)|1,559,260|152,690|1,711,950|1,212,589|72,754|1,285,343|
|Corporate donors|1,192,566|561,209|1,753,775|861,255|409,010|1,270,265|
|Trusts & Foundatons|480,562|2,077,936|2,558,498|538,098|846,370|1,384,468|
|Gifs in kind|-|-|-|41,244|-|41,244|
|**Total**|3,232,388|2,791,835|6,024,223|2,653,186|1,328,134|3,981,320|
|**2 (b) Charitable actvites**|||||||
||**2022**|**2022**|**2022**|**2021**|**2021**|**2021**|
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Grant-based actvites**|||||||
|UK Government<br>– Start fund|-|9,404,103|9,404,103|-|1,011,894|1,011,894|
|UK Government<br>– FCDO|-|3,104,413|3,104,413|-|1,259,174|1,259,174|
|Al-Thani<br>Humanitarian fund|-|4,597,491|4,597,491|-|-|-|
|Disasters Emergency<br>Commitee|95,426|12,706,534|12,801,960|-|250,317|250,317|
|Others|11,126|-|11,126|-|699,423|699,423|
|FCDO grant<br>reductons (note i)|-|-|-|-|(10,383,609)|(10,383,609)|
|**Total**|106,552|29,812,541|29,919,093|-|(7,162,801)|(7,162,801)|



Note (i) – During 2021, we agreed with FCDO reductions to 2 grants that had been signed in prior year, – ‘Nigeria SUNNY’ and ‘Afghanistan R3’.  In addition, in 2022 a FCDO funded programme of which Action Against Hunger was a consortium member ‘LAFIYA – HeRON’, was terminated early by FCDO. These reductions were an exceptional occurrence and made as a consequence of FCDO seeking budget savings related to the reduction in the UK aid budget from 0.7 per cent to 0.5 per cent of GDP.  As noted above at note 1(c) the decrease to the grant and income that has been recorded in prior periods is adjusted in 2021. 

6 0 



## **2 (b) Charitable activities (continued)** 

||**2022**|**2022**|**2022**|**2021**|**2021**|**2021**|
|---|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Monitoring and**<br>**evaluaton services**|||||||
|UK Government<br>– FCDO|-|-|-|-|1,760,568|1,760,568|
|UN agencies|-|51,702|5 1,702|-|276,402|276,402|
|Others|-|756,785|756,785|(121,147)|466,450|345,303|
||-|808,487|808,487|(121,147)|2,503,420|2,382,273|
||**2022**|**2022**|**2022**|**2021**|**2021**|**2021**|
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Provision of employees<br>to Acton Against|3,914,833|-|3 ,914,833|2,573,344|-|2,573,344|
|Hunger programme|||||||
|Other services for|||||||
|Acton Against Hunger|-|447,130|447,130|157,563|3,250|160,813|
|network partners|||||||
||3 ,914,833|447,130|4,361,963|2,730,907|3,250|2,734,157|
|**Total charitable**<br>**actvites**|4,021,385|**31,068,158**|35,089,543|2,609,760|(4,656,131)|(2,046,371)|
|**2 (c) Investment and**|**other income**||||||
|UN agencies|||-|684|-|684|
|Others|10,666|-|10,666|65,690|-|65,690|
|Total investment<br>and other income|10,666|-|10,666|66,374|-|66,374|



6 1 



**NOTES TO THE FINANCIAL STATEMENTS** 

## **3 EXPENDITURE ON RAISING FUNDS** 

||**Direct**|**Support**|**Total**|**Total**|
|---|---|---|---|---|
||**Costs 2022**|**Costs 2022**|**2022**|**2021**|
||**£**|**£**|**£**|**£**|
|Fundraising events|102,549|-|102,549|263,133|
|Other fundraising<br>actvites|1,832,086|406,133|2,238,219|1,173,724|
||1,934,635|406,133|2,340,768|1,436,857|



All fundraising events expenditure in 2022 and 2021 relates to unrestricted expenditure. Within other fundraising activity costs, £544,529 relates to restricted expenditure (2021: £193,918). 

## **4 CHARITABLE ACTIVITIES** 

|||**Support**|**Total**|**Total**|
|---|---|---|---|---|
||**Direct**|**Costs**|**2022**|**2021**|
||**£**|**£**|**£**|**£**|
|Overseas projects|31,526,476|444,812|31,971,288|(3,271,054)|
|Supply of aid workers|3,835,164|-|3,835,164|2,462,567|
|Advocacy/<br>awareness raising|192,496|58,019|250,515|173,327|
|MEAL and Nutriton<br>services|668,761|77,359|746,120|369,294|
||36,222,897|580,190|36,803,087|(265,866)|



Of total charitable activities, £4,910,130 relates to unrestricted expenditure (2021: £3,797,840) and (£31,892,957) relates to restricted expenditure (2021: £4,063,705). 

6 2 



## **ACTION AGAINST HUNGER UK** 

(COMPANY LIMITED BY GUARANTEE AND NOT HAVING SHARE CAPITAL) **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued)** 

## **5 SUPPORT COSTS** 

||**Executve**<br>**Ofce**|**Admin**|**Finance**<br>**and IT**|**HR**|**Total**|**Total**|
|---|---|---|---|---|---|---|
||||||**2022**|**2021**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Allocated to**|||||||
|**Project costs**|||||||
|Overseas projects|67,999|169,081|88,412|119,320|444,812|332,967|
|Recruitment of<br>aid workers|||||-|55,494|
|Advocacy/<br>awareness raising|8 ,870|22,054|11,532|15,563|58,019|27,747|
|MEAL and<br>Nutriton services|11,826|29,405|15,376|20,752|77,359|138,736|
||88,695|220,540|115,320|155,635|580,190|554,944|
|**Allocated to**<br>**Fundraising**|62,086|154,378|80,724|108,945|406,133|177,922|
||1 50,781|374,918|196,044|264,580|986,323|732,866|



## Basis for support cost allocation 

Staff costs have been allocated on a basis consistent with the time spent on each activity. Office and administration costs are allocated based on number of staff. Direct support costs are allocated directly to project costs. Increase in support cost is primarily due to a decision to allocate HR cost to support cost in 2022 rather than to direct charitable activities. 

6 3 



**NOTES TO THE FINANCIAL STATEMENTS** 

## **6 STAFF COSTS** 

|**6**<br>**STAFF COSTS**|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|**Staf costs for employees on UK contracts**|||
|Wages and salaries|6,337,617|4,992,144|
|Employer pension conributons|84,509|76,719|
|Social security costs|341,664|306,540|
||6,763,790|5,375,403|



The above amounts represent costs for the parent charity and the group (the parent charity’s subsidiary does not employ any staff). The total emoluments earned and paid to the Chief Executive Jean-Michael Grand, for the year, including pension contributions, was £119,036 (2021: £112,432). The number of other employees whose remuneration amounted to over £60,000 in the year was as follows: 

|||**2022**|**2021**|
|---|---|---|---|
|£80,001|to £90,000|2|2|
|£70,001|to £80,000|4|4|
|£60,001|to £70,000|7|5|



Remuneration includes salaries and benefits in kind but excludes employer pension scheme contributions. No contributions were made to defined benefit schemes for employees whose remuneration was greater than £60,000. 

Excluding the Chief Executive, total emoluments paid to other members of the Senior Management Team totaled £979,915 (2021: £867,340) in the year. 

The average number of staff working overseas employed by Action Against Hunger under UK contracts during the year was 87 (2021: 74). At the year-end, staff numbers overseas were 95 (2021: 79). These amounts include staff that worked overseas on projects run by both Action Against Hunger and other members of the Action Against Hunger International network. The average number of staff employed by Action Against Hunger and working in the UK in 2022 was 61 (2021: 62). At the year-end, UK staff numbers were 61 (2021: 62). 

## Trustees’ expenses and remuneration and related party transactions 

Trustees are not remunerated and no expenses were claimed in 2022 (2021: £Nil). 

6 4 



## **ACTION AGAINST HUNGER UK** 

(COMPANY LIMITED BY GUARANTEE AND NOT HAVING SHARE CAPITAL) **NOTES TO THE FINANCIAL STATEMENTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2022 (continued)** 

## **7 NET INCOME** 

|**7**<br>**NET INCOME**|||
|---|---|---|
||**2022**|**2021**|
|**Net Income/(Expenditure) is stated afer charging:**|**£**|**£**|
|Depreciaton of tangible fxed assets|23,321|23,077|
|Operatng lease payments – property|230,644|192,512|
|Auditor’s remuneraton: Charity|35,000|35,000|
|Trading subsidiary|5,000|2,500|



## **8 TAXATION** 

The charitable company meets the definition of a charity in Schedule 6 Finance Act 2010 and accordingly is entitled to exemptions set out in Part II Corporation Tax Act 2010 and section 256 Taxation of Chargeable Gains Act 1992 to the extent that its income and gains are applied for charitable purposes. 

## **9 TANGIBLE FIXED ASSETS** 

|**Group and Charity**|**Leasehold property**<br>**improvements**|**Fixtures ftngs**<br>**& equipment**|**Total**|
|---|---|---|---|
||**£**|**£**|**£**|
|**Cost**||||
|At 1 January 2022|248,626|99,968|348,594|
|Additons|-|9,870|9,870|
|At 31 December 2022|248,626|109,838|358,464|
|**Depreciaton**||||
|At 1 January 2022|208,390|74,848|283,238|
|Charge for the year|11,824|11,496|23,320|
|At 31 December 2022|220,214|86,344|306,558|
|**Net book value**||||
|At 31 December 2022|28,412|23,494|51,906|
|At 31 December 2021|40,236|25,120|65,356|



6 5 



**NOTES TO THE FINANCIAL STATEMENTS** 

## **10 INVESTMENT IN SUBSIDIARY UNDERTAKINGS** 

Action Against Hunger Enterprises Limited (Company number 6569439) is a wholly owned subsidiary and is a company incorporated in England & Wales. The principal activity is conducting trading fundraising activities for the charity. 

||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Share capital|||
|Authorised|100|100|
|Called up|1|1|



A summary of the company’s trading results and statement of financial position is shown below. 

||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Statement of income and retained earnings|||
|Turnover|218,745|12,775|
|Cost of sales|(61)|(177)|
|Net proft before taxaton|218,684|12,598|
|Taxaton|-|-|
|Retained proft for the year|218,684|12,598|
|Statement of fnancial positon|||
|Current assets|252,225|15,402|
|Current liabilites|( 33,540)|(3,027)|
|Net current assets|218,685|12,375|
|Total assets less current liabilites|218,685|12,375|
|Capital and Reserves|||
|Called up share capital|1|1|
|Retained proft|218,684|12,374|
|Equity shareholders’ funds|218,685|12,375|



6 6 



## **11 DEBTORS** 

|**11**<br>**DEBTORS**|||||
|---|---|---|---|---|
||**Group**|**Group**|**Charity**|**Charity**|
||**2022**|**2021**|**2022**|**2021**|
||**£**|**£**|**£**|**£**|
|Insttutonal donors|11,691,078|9,525,186|11,691,078|9,525,186|
|Acton Against Hunger – Canada|3 ,598|25,688|3,598|25,688|
|Acton Against Hunger – Spain|-|1,570,079|-|1,570,079|
|Acton Against Hunger – India|485,806|67,682|485,806|67,682|
|Accrued income|317,916|400,878|317,916|400,878|
|Sundry debtors|82,394|70,091|82,394|70,091|
|Prepayments|39,073|34,027|39,074|34,027|
|Total|12,619,865|11,693,631|12,619,866|11,693,631|



Institutional debtors are related to grant agreements signed with FCDO, directly or via a consortium lead or managing agent.  As noted above, our accounting policy recognises the full amount of the grant at the time the agreement is signed and therefore the full grant amount is treated as a current debtor rather than as a debtor due after more than one year. 

## **12 CREDITORS** 

|**12**<br>**CREDITORS**|||||
|---|---|---|---|---|
||**Group**|**Group**|**Charity**|**Charity**|
||**2022**|**2021**|**2022**|**2021**|
|**Amounts falling due within one year:**|**£**|**£**|**£**|**£**|
|Acton Against Hunger – France|14,287,525|11,579,964|14,287,525|11,579,964|
|Acton Against Hunger – Spain|192,757|101,149|192,757|101,149|
|Acton Against Hunger – USA|526,521|189,963|526,521|189,963|
|Deferred income|202,787|254,790|202,787|254,790|
|Other creditors|412,196|669,645|593,735|672,672|
|Tax Payable|33,540|3,027|-|-|
|Accruals|121,441|197,166|121,441|197,167|
|Total|15,776,767|12,995,704|15,924,765|12,995,705|



The deferred income relates to our Advocacy project for which the income was received in 2021 from AECID (Agencia Espanola de Coopercion international de Desarrollo). In 2022, a total of £52,003 was expended and £202,787 is being carried forward for use in 2023. 

6 7 



**NOTES TO THE FINANCIAL STATEMENTS** 

## **13 STATEMENT OF FUNDS** 

|**13**<br>**STATEMENT OF FUNDS**|||||
|---|---|---|---|---|
||**As at**|**Income**|**Expenditure**|**31 Dec**|
||**1 Jan 2022**|**2022**|**2022**|**2022**|
||**£**|**£**|**£**|**£**|
|DEC Afghanistan appeal|-|1 ,473,064|( 1,366,977)|106,087|
|DEC Ukraine emergency appeal 2022|-|11,358,668|(10,564,880)|793,788|
|People’s Postcode Lotery|12,177|903,197|(752,361)|163,013|
|Evaluaton, learning and accountability (ELA)|-|165,384|(145,316)|20,068|
|Al-Thani Foundaton|-|4 ,597,491|( 4,597,491)|-|
|FCDO START Fund|-|92,343|(92,343)|-|
|BRCiS HARBS Emergency Programme|-|740,000|(740,000)|-|
|FCDO IRF Drought Scale-up|-|2 ,020,678|( 2,020,678)|-|
|Darwin Initatve Innovaton<br>– Farming-Zimbabwe|-|188,841|(188,841)|-|
|AECID Advocacy 2022|-|52,003|(52,003)|-|
|Senegal Start Ready Drought Actvaton 2022|-|330,000|(323,333)|6,667|
|Spain Food Poverty Programme|-|10,000|-|10,000|
|Punch year 2|-|9,404,103|( 9,390,664)|13,439|
|Internatonal Executve Secretariat|-|18,752|(2,248)|16,504|
|WHH Forecast-Based Acton|-|19,483|-|19,483|
|Madagascar coverage survey|-|37,678|(14,996)|22,682|
|DEC Pakistan food appeal|-|208,200|(840)|207,360|
|innocent Foundaton|-|399,939|-|399,939|
|Power of Nutriton Gujarat|306,134|87,827|( 21,229)|372,732|
|Other|448,158|1 ,752,342|( 2,163,286)|37,214|
|Total restricted funds|766,469|33,859,993|(32,437,486)|2,188,976|
|Unrestricted funds|2,027,929|7 ,264,439|( 6,706,369)|2,585,999|
|TOTAL FUNDS|2,794,398|41,124,432|(39,143,855)|4,774,975|



The unrestricted fund above consists of £300,000 designated fund and £2,285,999 unretsricted fund. Please see the Consolidated and Charity Statement of Financial Position on page 55 for more information. 

6 8 



## **13 STATEMENT OF FUNDS** 

|**13**<br>**STATEMENT OF FUNDS**|||||
|---|---|---|---|---|
||**As at**|**Income**|**Expenditure**|**31 Dec**|
||**1 Jan 2021**|**2021**|**2021**|**2021**|
||**£**|**£**|**£**|**£**|
|FCDO Shine Somalia|-|1,441,352|(1,441,352)|-|
|Start Fund alerts|-|579,110|(579,110)|-|
|Start Fund Bangladesh hostng|-|399,576|(355,000)|44,576|
|FCDO Integrated Reponse Rohingya<br>Crisis in Cox’s Bazaar Bangladesh|-|378,500|(378,500)|-|
|People’s Postcode Lotery|-|425,000|(412,823)|12,177|
|FCDO MERIAM|-|319,216|(319,216)|-|
|Power of Nutriton Gujarat|-|325,328|(19,194)|306,134|
|DEC Afghanistan appeal|-|380,716|(380,716)|-|
|DEC Covid-19 appeal|-|250,317|(250,317)|-|
|CIFF SAM 2.0 Project|103,628|-|-|103,628|
|UN projects|-|276,402|(276,402)|-|
|Alborada Trust|-|317,800|(227,800)|90,000|
|Soneva Foundaton|-|19,800|(19,800)|-|
|Barclay’s UK project|100,000|-|(100,000)|-|
|Bloom Foundaton|-|20,000|(20,000)|-|
|Acton Against Hunger Network|-|3,250|(3,250)|-|
|FCDO SHARP Somalia|-|880,674|(880,674)|-|
|Others|21,051|1,038,571|(849,668)|209,954|
|FCDO prior year grant reducton|-|(10,383,609)|10,383,609|-|
|Total restricted funds|224,679|(3,327,997)|3,869,787|766,469|
|Unrestricted funds|1,739,387|5,329,320|(5,040,778)|2,027,929|
|TOTAL FUNDS|1,964,066|2,001,323|(1,170,991)|2,794,398|



## **14 ACCOUNTING ESTIMATES AND KEY JUDGEMENTS** 

Significant estimates within the financial statements are those grants income and expenditure in line with the accounting policy stated in note 1 (page 56-57). These are multi-year grants which have been recognised at the value assessed at the time of signing the contract. 

6 9 



**NOTES TO THE FINANCIAL STATEMENTS** 

## **15 ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|Fund balances at 31 December<br>2022 are represented by:|**Unrestricted funds**|**Restricted funds**|**Total funds**|
|---|---|---|---|
||**£**|**£**|**£**|
|Tangible fxed assets|51,906|-|51,906|
|Net current assets|2,534,093|2,188,976|4,723,069|
|Total net assets|2,585,999|2,188,976|4,774,975|
|Fund balances at 31<br>December 2021 were:|**Unrestricted funds**|**Restricted funds**|**Total funds**|
||**£**|**£**|**£**|
|Tangible fxed assets|65,356|-|65,356|
|Net current assets|1,962,573|766,469|2,729,042|
|Total net assets|2,027,929|766,469|2,794,398|



## **16 OPERATING LEASE COMMITMENTS** 

The company and the group have total outstanding operating lease commitments relating to the lease of its London office of £552,506 (2021: £768,160). 

## **17 CONNECTED CHARITIES** 

The directors consider Action Contre la Faim (‘Action Against Hunger’), a charity registered in France, to be a connected charity. Action Against Hunger has the same objectives to that of the Company and works closely with it. Its business address is 14/16 Boulevard Douaumont – CS 80060, 75854 Paris CEDEX, France, from which accounts can be obtained. Other connected charities are Action Against Hunger USA, a charity registered in the US, and Action Contra el Hambre, a charity registered in Spain, Action Against Hunger Canada, a charity registered in Canada and Fight Hunger Foundation, a charity registered in India. Expenses are recharged between the connected charities where staff and other resources are used on projects run by the other charity. This gives rise to the balances at the year-end referred to in Notes 11 and 12. 

## **18 RELATED PARTIES** 

Action Against Hunger is one of the five members of the trading company Action Against Hunger Licensing Ltd, a company based in the UK (Company No. 06672034). One of its main roles is to license its Action Against Hunger members the right to use trademarks. The Action Against Hunger UK Executive Director is a Director of that company. During the year UK license expenses totaling £536 were charged to Action Against Hunger UK by Action Against Hunger Licensing Ltd.  At the year end an amount of £16,181 was due from Action Against Hunger Licensing Ltd to Action Against Hunger UK. 

Action Against Hunger UK is also a member of Action Against Hunger Development, a foundation registered in France and an organisation that pools resources and expertise to support the development of Action Against Hunger International Network. One of Action Against Hunger’s Trustees is a Executive Director of that organisation. 

7 0 



*J 4

## **THANK YOU** 

Action Against Hunger could not fulfil its mission without the support of our donors and stakeholders. Thank you to all our fantastic supporters and partners for your generosity in 2022. We would like to thank the following donors and partners for supporting us this year: 

Bakkavor Limited Revolut Boparan Restaurant Group Schroders C B & H H Taylor 1984 Trust Somerset County Council D&D Limited Soneva Foundation Department for Environment Food and Rural Starbucks Affairs (DEFRA) Start Network Disasters Emergency Committee (DEC) Tao Group London (including Hakkasan and ELRHA Yauatcha restaurants) Ethnic Brand Marketing Tenderstem® Broccoli Foreign, Commonwealth & Development Thani Bin Abdullah Bin Thani Al-Thani Office (FCDO) Humanitarian Fund Google The ALBORADA Trust Hawksmoor Limited The Dr Martens Foundation Kelly Deli Company Limited the innocent foundation Klarent Hospitality The Pig Mowgli The Grace Trust North Brewing Company Limited The Souter Charitable Trust People’s Postcode Lottery The Waterloo Foundation Pizza Pilgrims Unearthed® Power of Nutrition WOLF Punch YO! Sushi 

We thank all our Love Food Give Food partners and all those who supported our emergency appeals and our long-term development programmes. And we thank our chef, celebrity and committee supporters: 

|Angela Hartnet, OBE, MBE|Ken Hom OBE|Phil Juma|
|---|---|---|
|Asma Khan|Lisa Allen|Poppy O’Toole|
|Atul Kouchar<br>Bill Knot|Mariella Frostrup<br>Mark Hix MBE|Raymond Blanc<br>Richard Hodsden|
|Candice Brown|Michel Roux OBE|Rick Stein|
|Ed Wilson|Mitch Tonks|Robin Hutson OBE|
|Florence Knight|Mursal Saiq|Sam Hainsworth|
|Giles Duley|Nand Semwal|Sanjay Gour|
|Hugh Bonneville<br>Huw Got|Neil Borthwick<br>Neil Rankin|Soren Jessen<br>Tom Best MBE|
|James Chase|Nick Garston|Tom Kerridge|
|James Holden|Nick Gibson|Tomos Parry OBE|
|Jay Rayner<br>Josh Moroney|Nieves Barragán Mohacho<br>Olia Hercules|Vivek Singh<br>Will Becket OBE|
||Peter Nagle||



You have all helped us to achieve our mission of tackling hunger and malnutrition around the world: thank you! 

7 3 



## **WAYS TO GET INVOLVED** 

## **SIGN UP TO RECEIVE AN E-NEWSLETTER** 

If you’d like to receive regular emails about our work, please sign up via our website. You can unsubscribe at any time, although we’d love you to stay! 

## **RAISE FUNDS FOR US** 

You could organise a fundraising event, carry out a challenge or set up a Just Giving page. For ideas, please visit the Fundraise for Us page on the website or email Amy at publicfundraising@actionagainsthunger.org.uk 

## **CAMPAIGN WITH US** 

Please support our campaign to prevent famine in East Africa by calling on the UK government to step up and act now to provide life-saving support that can stop the current hunger crisis becoming a catastrophe for millions. Visit our ‘Campaign With Us’ page for actions including writing to your MP, or for further information please write to theadvocacyteam@actionagainsthunger.org.uk. 

## **TELL OTHERS ABOUT OUR WORK** 

Please like us on Facebook (Action Against Hunger UK) and follow us on Instagram (actionagainsthungeruk), TikTok (actionagainsthungeruk), Twitter (@AAH_UK) and LinkedIn (Action Against Hunger UK). Engage with our posts and tell your friends, family and colleagues about what we do. 

## **BECOME OUR PARTNER** 

If you’re a company looking for a Charity of the Year partnership, a trust looking to make a difference, or a philanthropist who would like to support our life-saving work, we would love to hear from you. If you are a company, write to us at partnerships@actionagainsthunger. org.uk and if you’re a trust, foundation or philanthropist, please write to us at philanthropy@actionagainsthunger.org.uk 

## **DONATE TO US** 


If you’d like to make a one-off donation or become a regular donor to our work, if you’d like to play the Lottery, or if you’d like to leave a gift in your will, please contact Amy at support@ actionagainsthunger.org.uk. 

Alternatively, you can make a donation on our website or here by scanning the QR code. 

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Action Against Hunger 6 Mitre Passage London SE10 0ER 










020 8293 6190 actionagainsthunger.org.uk support@actionagainsthunger.org.uk AAH_UK Action Against Hunger UK Action Against Hunger UK actionagainsthungeruk actionagainsthungeruk Action Against Hunger UK 

The company is registered in England No. 3069468 and was incorporated on 16 June 1995. The company is a registered charity No. 1047501 (England and Wales) and from April 2018 in Scotland, SC048317