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2021-09-30-accounts

RESCUE ANNUAL REPORT

Cover image: Scenes from an IRC-supported health clinic in Mosawi District, Afghanistan.

CONTENTS

This page: Muna Tutu, 10, and her big sister, Khamis Tutu, who is her support system, do homework together in a Sudanese refugee camp in Jamjang, South Sudan.

A letter from the Executive Director 04
A letter from the IRC UK Board 05
Trustees’ report
––Our work 06
––Crisis watch 2021 - the global picture 07
––Priority crisis spotlights 08
––Our approach 16
––Crises: advocacy responses 19
––Standing up for our clients 22
––Support for our work 24
Reference and administrative details of the charity, its trustees and advisors 36
Governance, structure and management 37
Energy and carbon report 46
Statement of trustees’ responsibilities 48
Independent auditor’s report 49
Financial statements
Statement of fnancial activities 52
Balance sheet 53
Statement of cash fows 54
Principal accounting policies 55
Notes to the fnancial statements 59

The trustees present their statutory report together with the financial statements of International Rescue Committee, UK (“IRC UK”) for the year ended 30 September 2021 (FY 2021).

IRC UK is affiliated with the International Rescue Committee Inc., a not-for-profit agency based in New York, USA, (“IRC NY”); the International Rescue Committee Belgium ASBL, based in Brussels; the International Rescue Committee Deutschland (gGmbH) (“IRC DE”) based in Bonn and Berlin; the International Rescue Committee Sverige Insamlingsstiftelse (‘IRC-SV’) in Sweden; and associated agencies and offices worldwide. Collectively, these agencies make up the network referred to as the International Rescue Committee (”IRC”).

IRC UK works closely with IRC NY to carry out projects throughout the world. The projects

referred to in this report are implemented Company Limited by Guarantee through the network by IRC NY and through Registration Number local partners.This trustees’ report has been 3458056 (England and Wales) prepared in accordance with Part 8 of the Charities Act 2011 and the statement of Charity Registration Number recommended practice (SORP). It also meets 1065972 the requirements for a directors’ report set out in the Companies Act 2006 and the requirements for a strategic report as outlined in ‘The Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013’.

The financial statements have been prepared in accordance with the accounting policies and comply with the charitable company’s Memorandum and Articles of Association, applicable laws and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

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A LETTER FROM THE EXECUTIVE DIRECTOR

Friends and colleagues,

As we continue to navigate through the COVID-19 pandemic across the world, the work of our organisation is more important than ever and I am so proud of the dedication of our staff.

Humanitarian needs continue to grow worldwide. Millions are displaced for longer periods of time, often living informally rather than in refugee camps, making effective support harder, while in the UK economic and other domestic pressures have led to a reduction in humanitarian funding and political engagement in humanitarian crises.

Our teams have continued to step up and deliver. Across the world, we’ve provided healthcare to people caught up in conflict and crisis and now affected by COVID-19 too. But we’ve also seen the economic damage of COVID-19 and responded extensively from direct cash assistance to online job readiness trainings. We have also conducted research exploring the impact of COVID-19 lockdowns on refugees’ economic opportunities and identifying how businesses can support the economic wellbeing of refugees.

Laura Kyrke-Smith Executive Director, International Rescue Committee UK

Despite COVID-19 we have been able to adapt and continue delivering programmes in some of the hardest-to-reach parts of the world, from Ethiopia to Afghanistan, from Yemen to Syria. In the UK we have continued to raise awareness and advocate on behalf of the people we serve. We are proud to have become a member of the Disasters Emergency Committee, and to now be able to work with this fantastic group of leading UK charities to increase the impact of our collective support.

We also engaged our UK partners to build support for our work; we were proud to host, for example, a virtual visit for a number of donors to our programmes in Sierra Leone, and we were pleased to be able to take our UK Patron, His Royal Highness The Prince of Wales, on a virtual visit to our programmes in Nigeria.

Here in the UK, we launched an exciting new programme to provide integration support to 200 resettled refugees in South East England. This programme is our first in the UK, and builds on our expertise of running refugee integration programmes in the U.S. and Europe to help refugees, coupled with our knowledge of the UK context.

I am also proud of the work we have done at an organisational level to advance diversity, equity and inclusion at the IRC. In the UK we have worked hard to deliver on our diversity and inclusion plan, with great progress in areas including the diversity of our Board and our approach to recruitment.

With the help of our fantastic partners and supporters, our teams will continue to respond to crises in 2022, and ultimately to serve our clients to the very best of our ability. Yours,

Laura Kyrke-Smith Executive Director, IRC UK

A LETTER FROM THE IRC UK BOARD

In my first year of being chair of the IRC UK Board, I've been so encouraged to see our impactful programmes and impressed by the work of the IRC.

Considering the ongoing and emerging crises around the world, the role of this organisation is increasingly important.

The COVID-19 pandemic has put organisations like ours under unprecedented pressure, but the IRC has risen to the challenge. For example, the newly launched RISE programme will help refugees rebuild their lives in England – an exciting development and a first for IRC UK. While the pandemic didn’t slow down our work abroad, it did highlight the importance of supporting resettlement here at home, just as we have in the U.S. and Europe. This is an important step for us as an organisation, and we know that the programme is sure to grow, making IRC UK one of the leaders in UK resettlement in the years to come.

Titilola Banjoko Osiyemi

Chair, International Rescue Committee UK Board

I've been so encouraged to see the incredible clients we have been working with around the world, the comprehensive UK aid campaign here at home, and so many inspiring programmes. From daily activities in refugee camps ensuring children can continue their education while being supported through the trauma of losing their home, to forming safe spaces for women to share their thoughts freely, and providing the food assistance that saves lives amidst droughts and famine-like conditions, the IRC teams truly make our world a better place. Looking ahead, we will continue to campaign on the right for our clients in the UK and around the world. I'd like to thank our staff and volunteers for their commitment to the work that we do and thank fellow trustees for their volunteering. I also thank our funders and supporters, who continue to lift up our work and enable us to go from strength to strength.

Despite the challenges brought on by the pandemic, we are happy that our Patron, His Royal Highness The Prince of Wales, could continue to see the impact of our economic empowerment work. It is always an incredible opportunity to see how IRC programmes make a real difference on the ground.

As we look ahead as a Board, we see the incredible growth of impact that IRC UK will continue to have on our world, and the growth of the organisation’s fundraising arm will surely increase our impact even further in the years to come. Thank you to our funders, our advocates and all our supporters for their continued support of IRC UK.

Sincerely,

Titilola Banjoko Osiyemi Chair, IRC UK Board

4 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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This page: Children receive nutrition support at IRC's health clinic (through IRC's combined protocol approach) and how Covid-19 is impacting them.

OUR WORK

The IRC’s mission is to help people whose lives and livelihoods have been shattered by conflict and disaster, including the climate crisis, to survive, recover and regain control of their futures.

We serve people in crisis across the globe who have fled their homes or remained in their communities. Our vision is to lead the humanitarian field by implementing high-impact, cost-effective programmes for people affected by crisis, and by using our experience to shape policy and push for change. In particular, we seek improved outcomes for our clients in the following five focus areas:

Safety

Reduced risk Safety Education of ill health from physical, in terms of and better sexual, and literacy and chances of psychological numeracy, as recovery from harm well as ill-health foundational, vocational, and life skills

Economic

Power

to influence decisions that affect their lives

wellbeing

by addressing basic material needs, income and asset growth

SAFEGUARDING AT THE IRC

The IRC continues to take very seriously our responsibility to protect our staff and clients from exploitation and abuse. The size of our dedicated global Safeguarding Unit more than doubled in 2021, expanding technical support across our global operations. 2021 saw the finish of the IRC’s first multi-year Safeguarding Strategy, with an updated three-year Safeguarding Strategy aligned with our global organisational strategy beginning in 2022. Preventing safeguarding violations was the primary goal of this work in 2021, and this will continue into 2022 and beyond. Further detail on our approach to safeguarding is set out on page 41.

CRISIS WATCH 2021 THE GLOBAL PICTURE

Over 84 million people worldwide are forcibly displaced from their homes

Over 26.6 million people are refugees

Approximately 42% of displaced people are children

6 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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PRIORITY CRISIS SPOTLIGHTS

2021 PRIORITY CRISIS: YEMEN

In 2021, armed conflict spread to new governorates, while it continued to manifest in sporadic fighting and some escalation in ongoing conflict areas with no end in sight.

The conflict will likely continue in 2022 and could trigger renewed major violence as all sides seek to gain power via military operations given the lack of strong incentives to engage in a political process. Gender-based violence (GBV), discrimination towards women, and early marriages have significantly increased since the start of the war, and there are critical gaps in reproductive health services across the country. With humanitarian access heavily restricted in many areas and humanitarian funding shortfall, the ability of humanitarian actors to meet Yemenis’ needs is constrained.

The IRC has worked in Yemen since 2012, and throughout 2021 our teams continued to deliver urgent health and nutrition services to those displaced by the war. The IRC also provided reproductive healthcare to pregnant women and new mothers, water and sanitation services, education for out-of-school children, and psychosocial and case management services for women and children.

Opposite: Na'aem Ahmed Abdullah, 11 years old, comes from Al Hodeidah. Na'aem lives with her parents and 8 siblings in Al-Sahdah camp. Na'aem wants to be a teacher when she grows up, and believes all children should get an education so they can succeed.

30.5 million: Population

20.7 million people in need of humanitarian aid

16.1

million people facing crisis levels of food insecurity or worse in 2021

168th (of 170 countries) for women’s equality

15.6 million people living in extreme poverty

8 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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PRIORITY CRISIS SPOTLIGHTS

2021 PRIORITY CRISIS: AFGHANISTAN

By late 2021, drought, inflation, and food shortages left nearly half of the population experiencing crisis or worse levels of food insecurity – the highest level ever recorded in Afghanistan.

In 2022, over half of the population will face acute food insecurity, including nearly nine million people who are one step away from famine. More than three million children are at risk of acute malnutrition, at least one million of whom are expected to suffer from severe acute malnutrition and could die without treatment.

The IRC has worked in Afghanistan since 1988, and we now work in thousands of villages across nine provinces, with Afghans making up more than 99% of IRC staff in the country. In recent years, the IRC has become one of the leaders in women’s protection and empowerment in Afghanistan. We also provide uprooted families with cash assistance, tents, clean water, sanitation and other necessities; support over 100 health facilities; help people find employment; and work with local communities to identify, plan and manage their own development projects.

39.8 million: Population

24

million people in urgent need of humanitarian assistance

50%

More than half of the population is affected by acute food insecurity

90%

Over 90% of the country’s health clinics are expected to be shut down in 2022

Opposite: Zulaykha* (name changed), who received emergency cash assistance from the International Rescue Committee (IRC), plays with her son outside the home she is renting in Kabul, Afghanistan.

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PRIORITY CRISIS SPOTLIGHTS

2021 PRIORITY CRISIS: ETHIOPIA

Ethiopia is experiencing a multitude of crises including conflict, severe weather shocks, and COVID-19, which are all driving massive humanitarian needs.

117.9 million: Population

In 2021, flooding, drought, worsening economic conditions and widespread conflict has pushed millions of people into dire need of humanitarian assistance. System failures as a result of conflicts and lack of funds have meant that many of those in need of humanitarian assistance have not yet been reached.

The IRC is working across Ethiopia with refugees, displaced people and host communities impacted by crises to address humanitarian challenges. We are providing healthcare, education, water and sanitation, livelihoods, and protection services to people across the country. We run Early Child Education facilities and safe spaces; conduct a feeding programme; provide GBV counselling services; and distribute cash and non-food items like blankets, hygiene kits and jerry cans.

25.9 million people in need of humanitarian aid

4.2

million people internally displaced at the end of 2021

Opposite: Portrait of Misra Hussein Ahmed (22) while teaching students during a class session. Misra lives with her two children in Qoloji camp, located in the Somali region of Ethiopia. She was a high-school student with dreams to complete a PhD after her studies; however, since she and her children were displaced, she's become a teacher and teaches Somali and English to elementary schoolchildren in the camp. Misra receives teacher training from the IRC as part of the education program funded by the European Commission's Department for Humanitarian Aid and Civil Protection (ECHO). (Edited).

This page: Zainab Bare is a Somali refugee living in Helowyn camp in Ethiopia.

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PRIORITY CRISIS SPOTLIGHTS

REFUGEE INTEGRATION IN SOUTHEAST ENGLAND (RISE)

----- Start of picture text -----
This page: 4-year-old Nasrin was born with a serious heart condition to Kurdish-Syrian refugees
in Iraq, Maasom and Hiba. After a year of back and forth with doctors whilst trying to get the
right papers, the family was finally flown to the UK through The Syrian Vulnerable Persons
Resettlement Scheme in the United Kingdom and Nasrin underwent two rounds of specialist
open heart surgery at Southampton hospital. Today the family live in Andover, Hampshire and
Nasrin is starting school. Nasrin's dad Maasom has been supported by the IRC UK's RISE
programme, which supports resettled refugees as they navigate their new life in the UK. (Edited).
----- End of picture text -----

In 2021, the IRC launched its first programme in the UK, working in partnership with local councils to provide integration support to 200 resettled refugees in South East England.

This programme draws on the IRC’s expertise in refugee integration, building on our experience of running refugee integration programmes in the United States and Europe, to help refugees rebuild their lives in the UK.

The IRC RISE programme offers resettled refugees the knowledge and confidence to thrive, whilst also equipping their local communities with the skills to better support them. This is achieved through a range of activities, such as group training sessions on cultural orientation, exploring how to understand and navigate local services, as well as mentorship schemes to foster mutual support and progress.

The IRC believes that the integration of women should be a priority in its own right, therefore the RISE programme will focus on supporting refugee women in particular. We know from other countries where we work, that even when refugee women are allowed to work legally, many face discriminatory norms and administrative barriers to accessing employment. Through inclusive, tailored civic and community engagement activities, RISE increases community participation, builds confidence and strengthens the resilience of refugee families, particularly women to take control of their future.

The project targets 200 resettlement scheme sponsored adult refugees aged 18 to 65 through a blend of mixed and gender-specific activities, which address cultural and practical barriers, to ensure full and equal participation of both men and

women. In 2022 we will expand this programme to serve a growing number of clients including newlyarrived Afghan refugees following the fall of Kabul to the Taliban.

WELCOMING REFUGEES IN THE UK

Moving to a new and unfamiliar country can be a daunting prospect but we know that when welcomed, refugees have much to offer. But even when refugees land safely in Britain, they still face significant challenges on the pathway to rebuilding their lives, such as employment, language, education and access to basic services.

This is why integration support for refugees is so essential. Refugees are an asset to the UK, enriching local communities whilst also making an important economic contribution. They pay their taxes, they support local commerce, and they start their own businesses providing jobs, as well as filling jobs for welcoming employers.

Evidence from other contexts where the IRC work, speak to the economic potential of refugees. In the United States, 84% of refugees enrolled on IRC employment programmes were economically selfsufficient within 180 days. IRC research has also found that refugee women could make a significant contribution to global GDP, if employment and wage gaps were closed in each of the top 30 refugeehosting countries.

RISE ACTIVITIES

We skill refugees with the knowledge they need to navigate their community and become self-sufficient. We work with local communities themselves to help them be better equipped to support the integration of local refugees, and we support all refugees – including women – to actively access opportunities in their local areas. Our refugee integration programme focusses on the following key areas:

n Cultural orientation workshops

n Refugee leadership group

n Peer mentorship programme

n Community interpretation training

n Employment readiness

14 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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INCLUSIVE ECONOMIC RECOVERY AND RESPONDING TO RISING HUNGER

The humanitarian landscape is changing. Not only are millions displaced, but they are also displaced for longer periods of time, and the majority live in cities and communities rather than refugee camps.

OUR APPROACH

In fact, 60% of the world’s refugees and 80% of IDPs live in urban areas. Newly-arrived refugees set about finding work, but unemployment in host countries is often already high. This can lead to tensions with host communities. To counter this, we support boosting collective job opportunities across communities, while encouraging governments to end policies that restrict economic opportunities for refugees, and thus stifle the economy for everyone.

COVID-19 has had a devastating impact on the livelihoods of women who are overrepresented in informal work such as market trading and other forms of self-employment, as well as sectors disproportionately affected by lockdowns such as retail and personal services like hairdressing. We explored the impact of lockdown on refugees’ economic opportunities in Restoring resilient futures: Women’s economic empowerment in the face of Covid-19 and displacement, with leading think tank ODI. We found that crises and displacement worsened the impact of the pandemic for women and their economic recovery relies on a combination of services. We promote a model of women’s economic empowerment that not only seeks to increase women’s use and control of economic resources but also responds to the increasing threat of gender-based violence and supports community and women’s organisations’ efforts to transform gender discriminatory social norms and laws.

A further devastating consequence of the pandemic-triggered economic downturn is rising hunger. This year, the UK held the presidency of the G7 and included famine prevention as a priority theme. We launched a report, Ending the hunger crisis: Recovery, response and resilience, ahead of the G7 summit to call for G7 leaders to take action and prevent famine by prioritising vital humanitarian responses including humanitarian cash transfers, malnutrition prevention, and response and climate and gender-sensitive food security programming. We called for G7 countries to take diplomatic action to unblock barriers to vital humanitarian services. The G7 leaders responded by including an endorsement of G7 famine prevention plans in the Leaders’ statement. However, this was against the backdrop of cuts to UK aid. We joined peer organisations to highlight the consequences of these cuts at a time of rising critical needs.

60%

of the world’s refugees live in urban areas

80%

of the world’s IDPs live in urban areas

Opposite: Zahara Adem, 10 (left) and Shenkeron Abdi, 13 are best friends. Zahara and Shenkeron are part of Girl Shine at Helowyn camp, Somali region.

16 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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This page: In Yobe state in North-East Nigeria, IRC runs the ECHO-funded PEACE program, which integrates education and child protection. During SAFE sessions, a component of the ECHO-funded PEACE program, adolescents at New Abari Primary School in Damaturu learn how to manage their emotions.

OUR APPROACH

ACTION AGAINST GENDER-BASED VIOLENCE

Violence against women and girls is a global problem of epidemic proportions. Evidence shows that over one-third of women and girls globally will experience some form of violence in their lifetime.

Gender-based violence (GBV) is exacerbated in emergencies, where vulnerability and risks are higher, and family and community protections have broken down.

Restrictions on freedom of movement and association because of COVID-19 have exacerbated a roll-back in gender equality for women and girls in fragile and conflict-affected states. GBV prevention and response services have become difficult or impossible to access in many places, with adolescent girls particularly at risk, as schools and age-appropriate services close, cutting them off from support networks. In a study conducted with IRC clients across 15 of our country programmes in the first few months of COVID-19 lockdowns, 73% of respondents reported a rise in domestic abuse during the pandemic.

Using programming data and expertise, we have continued to engage in national and global advocacy throughout 2020. This includes championing the needs of women and girls in COVID-19 humanitarian response plans for fragile and conflict-affected states. We released a series of reports, briefings, and coordinated civil society letters during the initial months of COVID-19 lockdown highlighting the Shadow Pandemic of GBV in humanitarian crises and the lack of resources for GBV in the United Nations global host communities. To counter this, we support boosting collective job opportunities across communities, while encouraging governments to end policies that restrict economic opportunities for refugees, and thus stifle the economy for everyone.

Refugee women face additional barriers to safe economic opportunities, including a heightened threat of GBV and economic exploitation, particularly high legal barriers to decent work and increased care burdens. We explored the impact of lockdown on refugees’ economic opportunities in the report Locked Down and Left Behind: the Impact of - ’ COVID 19 on Refugees Economic Inclusion. The IRC has found ways to maintain women’s economic empowerment programming through approaches such as digital training and mobile cash transfers.

We promote a model of women’s economic empowerment that not only seeks to increase women’s use and control of economic resources but also responds to GBV and supports community and women’s organisations’ efforts to transform discriminatory gender norms and laws.

73% of respondents reported a rise in domestic abuse during the pandemic

Above: IRC Women's Protection and Empowerment staff member Umme speaks with women in Bangladesh, after they lost their shelter and belongings in a Cox's Bazaar fire.

CRISES: ADVOCACY RESPONSES

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CRISES: ADVOCACY RESPONSES

AFGHANISTAN:

During the crisis, IRC shared our programmatic and policy expertise with Parliamentarians and the UK government, including meeting with high-level Foreign and Commonwealth Development Office (FCDO, formerly DFID) officials where we were able to highlight the key needs and gaps in the global response. We were able to ensure that our recommendations on supporting women and girls in the response was a key priority, including ensuring humanitarian aid workers were able to go back to work, as well as flexible funding.

YEMEN:

IRC worked closely with Crisis Action to share our recommendations with the new Special Envoy setting out areas in which the UN could increase its focus and investment to drive forward the peace process, including the economic crisis that continues to drive the conflict. In June 2021, donors met in Brussels for the annual Senior Officials Meeting with a strong focus on donor efforts to support improved humanitarian access in Yemen. One of the key IRC/ NGO asks was for the development of a joint action plan to coordinate UN and Member state diplomatic efforts, and OCHA was tasked with the development of this plan. We have continued to meet regularly with the FCDO in London to raise operational concerns, including the impact of the deteriorating security situation in southern Yemen on IRC programmes.

Opposite top left: Afghanistan: Mosina, 31, visits an IRC-supported health clinic in Afghanistan with her children Zia 6, and Seema, for Seema’s 5-month check up with the clinic’s midwife, Abida* (names changed).

Opposite top right: Syria: IRC staff member involved in the distribution, Lina*, 27 years old is a Case Processing Officer who works with the IRC in Mahmoudli Camp. At 8:30 am she starts receiving patients for the self-help sessions, psychosocial support sessions and case processing services until 4.00 pm (name changed).

SYRIA:

In February 2021, the UK held the presidency of the UN Security Council during which time it identified the monthly UNSC Syria briefing, led by the Emergency Relief Coordinator and attended by the P5 and UNSC members, as a key moment to elevate concerns about the risks of non-renewal of crossborder aid. We worked closely with the UK Mission in New York and colleagues in the Beirut Embassy to ensure a clear position was adopted at the UN Security Council which permitted cross-border access into Syria to deliver aid. The UK government did support the renewal of access into northwest Syria and the reauthorisation of access into a second area of the northwest and the northeast and supported efforts to ensure that other Council members did too.

ROHINGYA CRISIS/ MYANMAR:

We continue to share our expertise in Parliament, including through the International Development Select Committee, on the Rohingya crisis. We drafted a briefing paper on the current attempts to expedite the relocation of Rohingya refugees from Cox’s Bazar to Bhasan Char, which we shared with stakeholders in European capitals, as well as their UN representatives in Geneva.

Opposite bottom left: Yemen: Aisha and Na'aem live in Sahdah Camp, located in the Al-Dhale'e Governorate in southwest Yemen. Aisha and Na'aem are best friends, and hope to one day give back to their communities.

Opposite bottom right: Myanmar: Young mother and her baby at displacement camp in Northern Shan State, Myanmar. Years of conflict has forced 100,000 to flee their homes and seek shelter in small camps scattered across the region.

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----- Start of picture text -----
This page: Hussiena, 20, breastfeeds her baby, Bello Ibrahim, 7
days old, few hours after their child naming ceremony at her home
in Gwoza, Borno, Nigeria. Hussiena was managed at IRC facility
in Gwoza throughout her pregnancy until child birth. During one of
her routine antenatal visits, IRC medical staff diagnosed her with
pregnancy induced hypertension and she was treated. As a first-
time mom, she was taught how to breastfeed her baby, benefits of
child spacing and health nutrition to avoid infant malnutrition.
----- End of picture text -----

STANDING UP FOR OUR CLIENTS

BUSINESS REFUGEE ACTION NETWORK (BRAN)

With the right opportunities and support, refugees can rebuild their lives, become part of their new communities, and contribute to the local economy – and we all gain from this. That’s why the IRC collaborated with business to launch the Business Refugee Action Network (BRAN). BRAN was established in 2018 by founding members the IRC, Virgin, Ben & Jerry’s, the Tent Partnership for Refugees, and the B Team.

BRAN identified business-led innovation as one promising route to improving the economic wellbeing of refugees. To this end, a group of businesses in the network have implemented new approaches to employing refugees. The areas explored were: integrating refugees into supply chains, opportunities for entrepreneurship, and facilitating remote work for refugees. This year, the BRAN launched a synthesis report exploring the innovative approaches implemented by Ben & Jerry’s, Virgin Megastore Middle East, Levi Strauss & Co., and the social enterprise, NaTakallam. It draws on the feedback and analysis of these innovative approaches generated by wider BRAN membership during BRAN’s workshops conducted during 2019 and 2020, and reflects on the impact of COVID-19 on businesses trialing new approaches.

FURTHER ADVOCACY IN SUPPORT OF OUR CLIENTS

Global Britain Partnership with the Royal United Services Institute (RUSI)

In December 2021, the IRC launched a collection of essays, ‘Britain as a Force for Good: 6 Ways to Turn a Slogan into Reality’. This collection brought together eight esteemed authors who each offer constructive and tangible ideas for how the UK can realise its ambition to be a force for good on the global stage. The collection included an essay from Baroness Sugg CBE, former FCDO minister, outlining how the UK could launch its first feminist foreign policy;

and Fatou Jeng, founder of Clean Earth Gambia and UNFCCC youth representative, advocating for the UK to put justice at the heart of its action on climate change. Additional contributions included came from Lord Peter Ricketts, former national security advisor; Sir Mark Lowcock, former Under-Secretary General of UN OCHA; Sir Jeremy Farrar and Alice Jamieson, from the Wellcome Trust; and Ravi Gurumurthy and Kathy Peach, from the innovation foundation Nesta. Our online launch event was chaired by Deborah Haynes, Sky News Security, and Defence Editor, and attended by Members of Parliament, government officials, sector colleagues and other foreign policy think tank directors.

Aid campaign

We hosted a number of parliamentarians on a ‘virtual visit’ to see the Cameroon country programme. This allowed them to hear directly from those delivering assistance to vulnerable communities on the frontline, demonstrating the power of humanitarian assistance in fragile and conflict affect states (FCAS). Following the visit, the parliamentarians raised these concerns with the Foreign Secretary, to highlight the impact of cuts in UK aid on programmes in crisis settings.

Expertise in Parliament

We continue to regularly provide information and share our expertise to parliamentary committees. This year we submitted a number of responses, including to multiple International Development Committee (IDC) inquiries on the aid cuts; climate change and COP26; and racism in the aid sector. Furthermore, Adnan Junaid, IRC Pakistan country director, gave evidence to the IDC on an inquiry into UK aid to Pakistan. IRC analysis was - quoted in the committee’s report into “Covid 19 in developing countries: secondary impacts”, and our recommendations were adopted, including on increasing funding for frontline organisations.

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We are extremely grateful to our philanthropic partners, whose compassionate generosity has helped to drive the IRC’s work around the world over the last year.

SUPPORT FOR OUR WORK

When the Afghanistan crisis hit in July, our philanthropic supporters stepped up to help the IRC provide for urgent needs, and over the course of the year, members of The Fifty-One continued to provide holistic, flexible support across all of the IRC’s work.

Building a Better Tomorrow, a project supporting Syrian refugees in Lebanon funded by The Said and Asfari Foundations, and other generous philanthropists, remained a core part of our work. We appreciate the commitment and collaboration of both Foundations during the last year in responding to the deteriorating situation in Lebanon.

We have also continued to raise awareness and build strategic partnerships across the philanthropic ecosystem. This led to the IRC being featured in articles and a panel event with Philanthropy Impact and IRC President and CEO, David Miliband spoke at a ‘Coutts in Conversation’ event.

For the new year, we look forward to welcoming new partners and working strategically with them to continue mitigating the economic impact of COVID-19 in addition to the ever-present needs of the clients we support.

INDIVIDUAL GIVING

The UK public’s support for the IRC’s work increased again in 2021, with 19,000 donors giving more than £2.58m in 2021 through one-off cash gifts and monthly donations. Particularly notable responses were to our Afghanistan emergency appeal in August, to which the public donated more than £500,000. Our Christmas appeal, which focussed on the added impact of Covid-19 in crisis-affected countries such as Syria and Yemen, raised £830,000. We are so grateful to all of our donors and their continued generosity, particularly during a year when the pandemic has impacted so many of us.

Opposite: Dr. Ruth Grace Babirye, Zonal Doctor for zone II, Bidi Bidi refugee settlement at the IRC protection centre where vaccination for the elderly is happening.

We are particularly grateful for the support of the following philanthropic individuals as well as others who wish not to be named:

Anita Mendiratta

Cressida Pollock and Daniel Luhde-Thompson Eric Salama

Francesco Garzarelli and Elena Ciallié

James and Hiroko Sherwin John and Catriona Stares Nick and Andrea Kukrika Rasha Mansouri Elmasry and Hassan Elmasry Scott and Claire Mackin

Susan Gibson and Mark Bergman

The Gulab Jamun Charitable Trust

Robby Walker

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This page: Muna Tutu, 10, and her big sister, Khamis Tutu, who is her support system, pose for a portrait in front of their home in a Sudanese refugee camp in Jamjang, South Sudan.

SUPPORT FOR OUR WORK

In 2021, our corporate partners have shown once again their commitment to ensuring those affected by humanitarian crises are able to access health care, livelihoods support, cash assistance, education and more.

CORPORATE PARTNERS:

n Citigroup Foundation

n GSMA Mobile for Development Foundation

n Standard Chartered Foundation

n The Alstom Foundation

n Unilever

CITIGROUP RESILIENT FUTURES

The IRC’s flagship partnership with Citigroup Foundation launched its third project, called Resilient Futures, which has expanded to Mexico meaning that we are now providing vital support to young entrepreneurs in seven countries and four continents.

Amid the global pandemic, the team also had to adapt and pivot, for example, by hosting virtual programmatic visits for our donors. Our most recent event was a bespoke virtual visit to Sierra Leone for Standard Chartered Foundation.

Above: A cleaning and hygiene promotion volunteer and IRC staff member prepare wash and dignity kits to be distributed to families at a Lesvos, Greece refugee reception and identification centre.

We extend sincere gratitude to the trusts, foundations, companies, and organisations that made our work possible in 2021. Their support continues to enable our response to those affected by disaster and conflict across the globe.

Alstom Foundation Asfari Foundation Bainum Foundation Barbour Foundation Belron Ronnie Lubner Charitable Foundation Bernard van Leer Foundation Bridgewater Charitable Trust Bryan Guinness Charitable Trust Calpe Trust Cheruby Trust CHK Foundation Citi Foundation COVID-19 Global Impact & Innovation Fund Dalgleish Trust Dickety Family Trust Ex Corde Trust Green Room Charitable Trust GSMA Mobile for Development Foundation Hasil Foundation Henhurst Charitable Trust Hugh Symons Charitable Trust Intouch Global Foundation Jacobs Foundation James Percy Foundation Khalsa Aid LBM Jem Charitable Trust Mistral Stiftung Mondelez Monteverde Charitable Trust O’Neill Family Trust ORR Mackintosh Foundation RELX Group Rest-Harrow Trust R G Hills Charitable Trust Rhododendron Trust Saïd Foundation Seneca Trust Sightsavers S M B Trust Standard Chartered Foundation

The Children’s Investment Fund Foundation The Zennor Trust Tisbury Telegraph Trust Touton S.A. Tula Trust Unilever Vovos Better World Fund

SUPPORT FOR OUR WORK INSTITUTIONAL PARTNERSHIPS

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We continued to strengthen our relationships with government donors and institutions in 2021. In addition to supporting the IRC’s programmes in some of the world’s most complex crises, many of these partnerships allow collaboration in thought leadership on the world’s most pressing humanitarian problems.

EAST AFRICA: SOUTH SUDAN

WEST AFRICA: MALI

In 2021, South Sudan continued to face protracted widespread violence, severe climate shocks, and the ongoing COVID-19 crisis, with the Humanitarian Needs Overview (HNO) identifying 8.3 million people in current need of humanitarian assistance. South Sudan’s economy remains largely subsistence-based and rural poverty is widespread, with at least 80% of the population defined as income-poor and living on an equivalent of less than US$1 per day.[1] Recurrent and unpredictable flooding has led to huge losses of agriculture products and assets, forcing communities to leave their homes with limited access to services and livelihoods. Through Europe Aid funding, the IRC has been working to strengthen the resilience of communities, improve governance and conflict prevention and reduce forced displacements due to loss of livelihoods. To achieve this the IRC has been working to improve the food security of rural smallholders to cope with environmental volatility and insecurity. In 2021, through EU funding, 4,263 farmers adopted climate-smart agriculture practices, 383 farmer groups were established, and 1,165 farmers were trained on horticultural production, giving communities the knowledge to cultivate their own produce. In addition, 508 beneficiaries were supported with training in start-ups, primarily in agriculture-oriented businesses such as local bread making as well as selling fish, grain, and milk.

In Mali, the security situation remains very fragile, particularly in Ménaka, where banditry persists, as do targeted killings and intercommunity tensions. Alliances and counter-alliances between members of armed groups that have signed and not signed peace agreements with the regular armed forces seeking to contain the ambitions of radical groups on the Ménaka and Niger borders have weakened social cohesion. This has reinforced suspicions between the different communities against a backdrop of internal struggles for control of natural resources and major trafficking (drugs, weapons, etc.).

In this unstable context, which has seen the number of staff at the Direction Régionale de l'Hydraulique (DNH) in Ménaka drop from three to one, water investments remain very rare, while the situation of access to drinking water for the populations of the Ménaka region remains precarious with, according to the DNH, rates of access to water for the five communes of the Ménaka region are equivalent to 5% for the commune of Alata, 14% for the commune of Tidermene, 17% for that of Anderamboukane, 27% for that of Ménaka, and 34% for that of Inékar. By way of comparison, the national level is 65% with an optimum of 70% in urban areas.

With the support of Agence Française de Développement (AFD) in Mali, the IRC implemented a project to improve access to drinking water and hygiene conditions for the people of the Ménaka region. The project was piloted by the IRC in collaboration with the DNH, which provided technical

expertise and facilitated contact with the government administration. During implementation, the IRC and our partners constructed and rehabilitated 23 water points, enabling 17,880 people to have sustainable access to water. The project also involved training local actors in hygiene promotion.

The local community has been involved in the project from the outset, from design to implementation, and in the management of the hydraulic works. The local communities, partners, and local authorities have been supported through receiving training and participating in sensitisation sessions, which contributes to the sustainability of the work.

The IRC is about to renew its agreement with AFD in Mali to continue and expand our work in the Ménaka region.

GREAT LAKES: TANZANIA

As of July 2021, the government of Tanzania hosted 282,574 refugees and asylum seekers, with the majority from Burundi (162,823) and the Democratic Republic of the Congo (76,928). 85% of the refugees and asylum seekers reside in the three camps (Nyarugusu, Nduta, and Mtendeli) located in the Kigoma region[2] . Among these, an estimated 44% are children in need of humanitarian assistance.

The IRC has been providing education services for girls and boys in Nyarugusu refugee camp since January 2014, and in Mtendeli camp since March 2016. Thanks to funding from the FCDO, the IRC was also able to extend its services to the Nduta refugee camp and continue activities in Nyarugusu and Mtendeli camps through a £5 million 26-month programme that concluded in September 2021. This support allowed the IRC, in partnership with Plan International and Caritas, to make significant investments in the educational infrastructure available within these refugee camps, including by constructing and renovating 83 classrooms across the three camps and in the surrounding host community

for the purpose of addressing the challenges of overcrowding and of improving education outcomes for students. FCDO’s funding enabled the IRC and our partners to roll out a Female Graduate Training programme aimed at increasing the number of female educators in Tanzania. A total of 136 women had successfully graduated by the end of the project. Moreover, 800 adolescent girls graduated from IRC’s Girls Shine programme, which focusses on increasing the safety and confidence of girls and reducing the risks of gender-based violence (GBV).

During the COVID-19 pandemic, while schools were closed in Tanzania, the IRC and our partners designed and rolled out a radio programme advocating positive parenting techniques, and distributed hygiene kits and home learning materials for children to 31,545 households in the three camps. Once schools reopened in June 2020, the IRC provided critical support for a safe return to school for both teachers and children across all camps by installing handwashing stations in schools and providing training to teachers and educational personnel on the application of the National School WASH guidelines. The IRC also provided increased response capacity for refugees and the Ministry of Health’s facilities in the Kigoma region through the recruitment of additional health care workers and the development of new communication products to address misinformation around COVID-19.

The results of the programme assessment conducted in June 2021 show that FCDO’s support has increased gains significantly in educational attainment for girls and boys. Transition rates from primary to secondary schools have improved from a baseline of 17.25% in 2019 to 65% by the end of September 2021 for both Burundian and Congolese refugee students. The programme has also reduced barriers and facilitated more equitable access to education for all children in the camps and host communities surrounding them, with an 18% improvement in total enrollment over the lifespan of the project- from 56% of children enrolled in school before the interventionto 74% at the time of its close.

1 UNDP Report: www.ss.undp.org/content/south_sudan/en/home/countryinfo.html 2 UNHCR Inter-Agency Operational Update, Tanzania July 2021

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SUPPORT FOR OUR WORK: INSTITUTIONAL PARTNERSHIPS

MIDDLE EAST AND NORTH AFRICA: SYRIA

Sadly, 2021 marked a decade of conflict in Syria that has resulted in over half a million people killed or missing, and more than half of the country’s population being displaced. Ten years of brutal war have undermined Syrians’ ability to cope with the latest challenges brought about by COVID-19 and exacerbated the economic crisis. Many civilians have been left living in perpetual conflict zones and displaced multiple times, while the health system has been decimated. Despite reductions to the budget, continued multi-year funding from the FCDO has enabled the IRC to continue to respond to the humanitarian needs of hundreds of thousands of people affected by the ongoing conflict.

The IRC is now into our sixth and final year of the FCDO-funded programme providing humanitarian assistance in Syria, and our ninth overall with the same donor since the beginning of the crisis. During this time the IRC’s support has been across three programme areas: health, protection and economic recovery and development. Over the last 12 months, through our health programme, the IRC and our Syrian implementing partners have supported 46 health facilities with supplies, payment of staff salaries and running costs. Through this support

366,164 primary health care consultations have been provided and a further 16,268 consultations for people impacted by some form of trauma. All of the facilities have provided COVID-19 screening and the IRC and our Syrian implementing partners have supported four COVID-19 isolation units providing beds to over 1,800 patients suffering from severe COVID-19 symptoms.

The IRC’s protection programme reached 9,145 people with psychosocial support, with a further 2,032 women and girls benefitting from the IRC’s support in dealing with sexual and gender-based violence. Regrettably, due to the aid budget cuts, the IRC’s FCDO-funded economic recovery and development programme ended at the end of March 2021. Nevertheless, in the last six months of the programme, the IRC distributed £634,860 worth of unconditional cash assistance through 7,135 grants to the most vulnerable heads of households to spend as they need, including 958 people living with disabilities. The IRC’s cash for work programme provided a further £203,123 to 799 people engaged in community-based projects including the production of 300,000 masks to combat the spread of COVID-19.

Above: Swasan* wearing a mustard-colored headscarf and a traditional Syrian dress, sits on a thin mattress in the small room in which she lives with her husband and five children. She vividly remembers the night she and her family had to leave their home in Aleppo. The family has since been displaced for more than five years, unable to return home.

AFGHANISTAN:

Afghanistan is in a state of humanitarian crisis, with a potential humanitarian disaster looming on the horizon. The flash appeal issued by UN OCHA for the immediate humanitarian needs from September to December 2021 reveals that approximately 24 million people are in need of humanitarian assistance. The crisis comes on the back of several interlinking challenges, including the intensified armed conflict throughout 2021, the significant internal displacement and disruption of livelihoods stemming from the conflict, a widespread drought that has worn down coping capacities to the breaking point, the ongoing COVID-19 pandemic, the onset of a harsh winter – and now a gradually developing economic and financial crisis after the takeover by de facto authorities. More than 3.5 million people remain internally displaced from conflict, 635,000 of whom were displaced in 2021 alone. Protection risks, particularly for women, children, and minorities, increase across the country. The weakened banking sector is one of several operational challenges facing actors on the ground in scaling up the response. In terms of humanitarian access, the end of active fighting, for now at least, seems to have resumed access to formerly inaccessible parts of the country.

The unprecedented scale of disruptions and institutional collapse required an agile, adaptable, and quick funding mechanism with minimal delays and budgetary restrictions. The IRC was already implementing a grant from the Swedish International Cooperation Agency (Sida) to deliver emergency response and education in 2021. This was using the Programme Based Approach (PBA), which provides 100% flexibility allowing the quick adaptation to changing contexts and enabling a timely response. The IRC, along with its implementing partner Danish Refugee Council, provided full and reduced cash assistance to 4,951 households who were identified, assessed, and verified through Joint Assessment Teams in six provinces. The IRC also provided cash for non-food items to 1,037 vulnerable households in Khost province. This targeted assistance enabled

people to meet their basic needs without relying on negative coping strategies such as forced child marriage. The post-distribution monitoring findings of the cash assistance indicated that 100% of respondents confirmed that the distribution site was accessible, 63% of respondents reported they waited less than one hour to collect their assistance, and 100% of interviewees reported that they have not paid any money to anyone after the distribution. Additionally, 100% of respondents confirmed they faced no violence or harassment as a consequence of cash distribution, and 92% of interviewees reported that the complaint and feedback mechanism is safe and accessible.

In parallel, the IRC adjusted the education programme based on context changes and frequent disruption of education activities. The IRC’s education team pivoted to education system support interventions such as provision of learning materials and equipment needed for public schools, hiring of teachers for schools where lack of teachers is a challenge, and development of an online education application to be provided to students in Afghanistan free of cost.

The flexibility to make changes to the programme was critical in resuming programming quickly and reaching as many people as possible. The ability to re-design activities based on needs and budget flexibility enabled IRC programme teams to reach the most vulnerable people in a timely and efficient way.

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SUPPORT FOR OUR WORK: INSTITUTIONAL PARTNERSHIPS

This page: Afakoru Agatha, a Ugandan teacher receives her first shot of the COVID-19 vaccine at Bangatuti Health Center III in Bidi Bidi Refugee Settlement.

has exposed vulnerable populations, and especially women and girls, to a new set of risks. The IRC has adapted our response and strategy through closer coordination with local actors and providing services to beneficiaries remotely. In Venezuela, we worked with three local civil society organisations, which will contribute to the sustainability of projects. This is in line with the IRC’s approach to partnerships, through our award-winning Partnership Excellence for Equality and Results System (PEERS), consisting of guidelines and tools for effective, durable, and egalitarian partnerships.

LATIN AMERICA: VENEZUELA

Living standards in Venezuela have collapsed in recent years at a rate generally only previously observed in war zones, triggering a humanitarian crisis that has driven over five million Venezuelans to leave their home country. Colombia has hosted over 1.6 million Venezuelans, the largest proportion of displaced Venezuelans worldwide, straining the country’s resources and affecting the government’s ability to address the critical needs of both Venezuelans and Colombians. In 2021, the complex nature of the Venezuelan crisis had, as a result, led to high poverty levels, poor access to health, and protection risks that push people to dangerous coping mechanisms and high-risk survival strategies (like family separation, transactional sex, food rationing, and child labour). With thanks to funding from Sida, the IRC focused on health and protection activities, such as access to quality sexual and reproductive health services reaching more than 11,000 people. The COVID-19 pandemic

In response to the continuing needs and the IRC’s work, Sida provided additional funding in 2021 for a health and protection programme in Venezuela. This funding is again using the Programme Based Approach (PBA) allowing valuable flexibility to the humanitarian context. In Venezuela, from an initial $600k USD, Sida generously increased its contribution to more than $1.7 million, allowing the IRC to provide additional and targeted protection services focussing on the psychosocial wellbeing of children and adolescents.

Opposite: Michel became a mom in June 2021, when baby Nathan was born; she's part of the Wayuu community in Venezuela. Michel has participated in different IRC-supported programmes in the community centre located near where she lives. She first joined the breastfeeding orientation program, and now learns how to promote Nathan's development. She has also accessed the prenatal and pediatric health programs at the centre.

SUPPORT FOR OUR WORK

INSTITUTIONAL GRANT-FUNDED ACTIVITIES

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FRAMEWORK AGREEMENTS & PARTNERSHIPS

Sida Humanitarian Framework Agreement

The IRC is proud to be a strategic humanitarian partner for Sida since 2011. Our Humanitarian Framework (HFA) partnership with Sida has grown and provides valuable funding to enable IRC and our partners to deliver life-saving humanitarian assistance. Building on our trusted relationship with Sida, the IRC signed a new five-year Humanitarian Framework Agreement in March 2021 to deliver humanitarian support based on annual needs-based allocations.

A significant development in this partnership is that after piloting the Programme Based Approach (PBA) for three years, in 2021/22 all 16 IRC country offices delivering Sida funded projects are using the PBA. This 100% flexible funding contributes to the goals set out in the country Strategic Action Plan, and provides greater flexibility as opposed to funding a fixed set of activities. This allows us to implement humanitarian interventions that are responsive and adaptive to the evolving environment and needs of the target populations, as well as maximising our context-specific value add. Countries receiving Sida funding in 2021/22 include Afghanistan, Burkina Faso, Cameroon, CAR, Chad, Columbia, DRC, Ethiopia, Libya, Mali, Myanmar, Nigeria, South Sudan, Syria, Venezuela and Yemen.

The HFA Rapid Response Mechanism is a key funding source for IRC’s emergency response as it provides pre-positioned funding for us to respond to sudden-onset emergencies. This funding has become the backbone of our larger-scale emergency response capacity. IRC emergency responses supported in 2021 include life-saving support to people most impacted by sudden displacement, flooding and cholera outbreaks in northeast Nigeria, water crisis in Syria, drought in Somalia, flooding in South Sudan, flooding and landslides in Cox’s Bazar in Bangladesh, and conflict, drought, and displacement in Ethiopia.

Through the HFA, Sida is funding the IRC to build the skills of front-line staff in complex environments in humanitarian negotiation and humanitarian access management, to ensure we can reach the most vulnerable hard-to-reach populations, as well as further work towards improving protection outcomes with our partner InterAction. Sida also provides support to IRC to host the Lebanon Humanitarian INGO Forum, an independent platform for INGOs to collectively advocate, coordinate and engage in the response to address the needs and promote the rights of the most vulnerable people affected by the Syria crisis.

Irish Aid Strategic Partnership

Gender equality forms a central pillar of Ireland’s policy for international development. During the third and final year of our current Strategic Partnership with Irish Aid, the IRC has sustained its commitment to directly address gender-based violence (GBV) in acute emergencies and protracted humanitarian crises, including working with and supporting grassroots women’s rights organisations.

Irish Aid has provided the IRC / EUR 5.1 million to deliver life-saving services during the period January 2020 to December 2022 for women and girl survivors of GBV in five of the most protracted, underfunded humanitarian settings in the world: Cameroon, Ethiopia, Kenya, Somalia, and South Sudan. The impacts of COVID-19, new conflicts, displacement, and climate change have not deterred our commitment or ability to maintain these vital, preventative and life-saving services for at-risk women and girls in East and West Africa.

To respond to the needs of women and girls affected by new crises, the partnership also includes an emergency response funding scheme that enables the IRC to establish GBV response services during the earliest phase of an emergency. Over the last 12 months, this emergency funding has helped the IRC to meet the needs of at-risk women and girls affected by crises in the Central African Republic, Kenya, Myanmar, Sudan, and Uganda.

To enhance outcomes for women and girls, through this important partnership IRC is also documenting, consolidating, and sharing learning to promote adaptive and inclusive GBV programming accountable to women and girls in acute and protracted emergencies. The partnership also continues to focus on strengthening leadership to improve GBV prevention and response within the humanitarian system, including by generating new evidence on the funding gaps and other barriers to tackling GBV in emergencies, the impact of COVID-19, and the need to prioritise women and girls affected by violence.

In 2021, Irish Aid increased the funding for the third year of the partnership which has allowed the IRC to increase the scale of emergency response funding scheme projects in new crises, as well as to expand our GBV prevention and response programming to Burundi.

This page: James from the IRC takes care of Peter, held by his mother Abang, at home in Northern Bahr El Ghazal, South Sudan. Anan Abang, 25, is the mother of 2-year-old Peter, who benefitted from IRC’s nutrition program. She was displaced as a result of severe flooding in South Sudan.

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REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY

Trustees

Dr Titilola Banjoko (Chair) (from 20 October 2020)

Sir John Holmes GCVO, KBE, CMG (Chair) (to 20 October 2020) Kemal Ahmed

Najwa Al Abdallah (from 8 July 2021) Ian Barry (Audit and Governance Chair) (to 30 November 2021) Sir Hugh Bayley Alistair Burt (from 8 July 2021) Ciaran Donnelly

Francesco Garzarelli (Audit and Governance Chair from 2 March 2022) Lynette Lowndes (Safeguarding Chair) Kathryn Ludlow Jacqueline Musiitwa Huey Nhan-O’Reilly (from 8 July 2021) Cressida Pollock

Richard Winter

Executive Director

Laura Kyrke-Smith (from 1 January 2020 to 30 October 2020; and from 4 October 2021) Melanie Ward (interim Executive Director, from 1 November 2020 to 3 October 2021)

Company secretary Naima Siddiqi

Registered office and principal operating address 100 Wood Street London EC2V 7AN

Company registration number 3458056 (England and Wales)

Charity registration number 1065972

Auditor

Crowe UK LLP 55 Ludgate Hill London EC4M 7JW

Bankers

National Westminster Bank plc Cavell House 2a Charing Cross Road London WC2H 0PD

Standard Chartered Bank 1 Basinghall Avenue London EC2V 5DD

Solicitors

Bates Wells Braithwaite 10 Queen Street Place London EC4R 1BE

DLA Piper 160 Aldersgate Street London EC1A 4HT

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GOVERNANCE, STRUCTURE AND MANAGEMENT

Constitution

International Rescue Committee, UK (IRC UK) is constituted as a company limited by guarantee (Company Registration No 3458056) and is registered for charitable purposes with the Charity Commission (Charity Registration No 1065972). Its governing document is the Memorandum and Articles of Association.

The relationship between IRC NY and IRC UK is governed by a Framework Agreement, which covers matters relating to programmes, funding, governance, intellectual property and other legal affairs.

Liability of members

In the event of the charitable company being wound up, IRC NY, as the company member, is required to contribute an amount not exceeding £1.

Board of Trustees

Members of our Board of Trustees are the charity’s trustees and also act as company directors. They are responsible for overall governance in accordance with the provisions of the Companies Act 2006 and Charities Act 2011. Each member has a duty to act in a way to promote IRC UK’s purposes.

The Board of Trustees appoints new trustees for a term of three years. Board members may serve up to two three-year terms, and a third three-year term if they chair the Board or a Committee. The exception is the IRC NY representative, who does not rotate off.

The gender balance and diversity of trustees is kept under review by the Board of Trustees. The Board places an emphasis on ensuring that our trustees provide the specific mix of skills that have been identified as important to the charity’s objectives and activities. All new trustees receive a full induction programme to ensure they understand their role and responsibilities, including with respect to safeguarding. New and existing trustees are also offered training opportunities to help them to fulfil these responsibilities. The Board of Trustees meets regularly to govern the charity.

A typical year for a Board member includes the following:

n Attendance at events, e.g. public meetings, meetings with supporters. donors and staff

IRC UK also encourages Board members to visit programmes during the course of their tenure, however in light of COVID-19 this has not been possible recently.

The Board of Trustees delegates the day-to-day management of IRC UK to the Executive Director, who is not a director for the purposes of company law and who reports to the Board of Trustees.

The Board of Trustees is aware of its duty under Section 172 of the Companies Act 2006 to act in a way that is considered to be in the interests of stakeholders when promoting the success of the company. The trustees, as company directors of IRC UK, act in accordance with this requirement and in doing so have regard to:

The trustees consider that they have fulfilled their obligations under section 172 as detailed in this report.

Charity Governance Code

The Charity Governance Code for Larger Charities (the Code) is a voluntary code which sets seven principles and accompanying recommended practices for good governance of large UK charities. The Board approved IRC UK’s assessment against the Code’s 76 recommended practices in March 2020, whereby the assessment found IRC UK and the Board were applying all seven principles and the majority of these practices, with only two practices not applicable to IRC UK. From this assessment, several action items were identified to further strengthen IRC UK’s governance. Over 2021, IRC UK successfully completed most of these actions, including a review and update of each of the Board Committees’ terms of reference, improved protocols on trustee recruitment, compilation of a trustee interests register, and annual reflection on and signing of the trustee code of conduct.

In December 2020 updated Integrity, and Equality, Diversity and Inclusion principles were published. Led by the Audit and Governance Committee, IRC UK subsequently assessed its governance practices against the new Integrity principle, where the Committee confirmed the principle was being applied and all recommended practices implemented. With the formation of the People and Culture Committee (formerly Nominating Committee), this Committee will assess the new recommended practices under the Equality, Diversity and Inclusion principle during 2022.

Progress against and completion of action items are monitored by the Audit and Governance Committee.

Management

Laura Kyrke-Smith, Executive Director, leads IRC UK. The Executive Director works with a UK Management Team, who meet regularly to review and operationalise organisational business. The Executive Director is ultimately responsible for organisational decisions, together with the following staff:

Sigrun Danielsson Director of HR – Europe

Aska Pickering Deputy Vice President, Awards Management Unit

Naima Siddiqi Senior Director of Finance and Operations – Europe

The trustees, Executive Director and the staff mentioned above are considered to be the key management personnel for the purposes of FRS102.

The Board guides the Executive Director in relation to the charitable purpose of IRC UK and oversees implementation of the Framework Agreement with IRC NY.

The Board has constituted committees from its trustees for Audit and Governance, Policy Advisory, People & Culture and Safeguarding. These committees provide advice to the Executive Director and staff and report back to the Board.

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The Audit and Governance Committee meets three times a year, twice with the external auditor in attendance. The Committee agrees the external audit plans, reviews the external auditor’s management letter, scrutinises the financial performance of IRC UK during the year, and monitors implementation of actions required as a result. It also has a responsibility to advise the Board on whether the audit, risk management and control processes within IRC UK (including those exercised by IRC NY in its delegated role as implementing partner) are effective, to scrutinise the annual budget and forecasts for the year and to review and input into the IRC NY annual internal audit plans and internal audit reports.

Remuneration and pay philosophy

IRC UK is committed to ensuring that its salaries remain competitive, through conducting an annual salary review, paying employees in line with sector standards and also recognising individual performance through merit-based pay. The pay policy ensures that employees are not discriminated on the grounds of their protected characteristics or on the basis of part-time work or fixed term contracts.

IRC UK prepares an annual gender pay gap report, to identify any differences in the average pay between female and male employees and publishes this information on our website. For the last five years the gender pay gap has been in favour of women. We will also be publishing our first ethnicity pay gap report in Spring 2022. IRC UK is a member of the Living Wage Foundation and all employees are paid at least at the level of the London Living Wage for each hour worked.

The remuneration of the Executive Director is determined by the Board of Trustees and is commensurate with the size and scope of the organisation. The Board of Trustees reviews the remuneration of the Executive Director annually in September with adjustments effective from 1 October. The review is undertaken jointly by the Board of Trustees and the SVP Europe.

The remuneration of the other key management personnel outlined above is determined by the SVP Europe and approved by the Executive Director. Excluding those who report directly to IRC NY but operate from IRC UK’s offices for reasons of practicality, remuneration for all other employees of IRC UK is approved by the Executive Director, the Director of HR and the Senior Director for Finance and Operations, who review salaries annually in September, with any adjustments taking effect on 1 October. This review is mandated by the Board of Trustees which determines the budget for salary increases as part of the annual budget approval process.

IRC UK’s overriding principle is that any pay award resulting from the salary review process is dependent upon the availability of funds and informed by the current and next year’s financial position of IRC UK.

The Executive Director and HR work with the Joint Negotiating Committee, comprising IRC UK management and trade union representatives, to negotiate and agree any pay award.

Commitment to Diversity and Inclusion

IRC UK launched its Diversity and Inclusion (D&I) plan in October 2020. The D&I plan was developed by the UK Management Team (UK MT) and led by the Executive Director. This led to 79 actions across 15 areas, spanning the Board, UK MT, human resources, external relations and other areas. It covers the protected characteristics in the Equality Act and also those with refugee or asylum status in the UK. In it, IRC UK makes a series of commitments across many themes, including:

n Stepping up efforts to collect and analyse race/ethnicity data of our staff;

The plan set out short-term actions and in 2022 we will build on the plan to put in place a longer-term D&I strategy.

Activities now in place include name blinding on job applications; all staff undertaking unconscious bias training; conducting a decolonising development webinar; allocating budget to BAME and PRIDE Networks; and undertaking IRC UK’s first ethnicity pay audit. Of the data collected to date (as at December 2021), – 75% staff shared ethnicity data (up from 31% in January 2021) – 43% of the UK MT identify as BAME, while 86% identify as women. The Board of Trustees is made up of 46% women and 38% BAME, including three Trustees with lived experience of conflict and displacement. Our TIDE (Talent Inclusion and Diversity Evaluation) assessment score has also increased from 26% to 54%.

Subsidiary company

IRC UK owns 100% of the issued ordinary share capital of IRC UK Trading Limited, a company incorporated in England and Wales (Company Registration Number 07170021). The company was incorporated on 25 February 2010.

The principal activity of the subsidiary is to manage the trading activities of IRC UK. The subsidiary was dormant in 2021.

Communicating with staff

IRC UK ensures ongoing information sharing and dialogue, by both internal electronic communications as well as regular in-person all-staff meetings, which have been held virtually since March 2020. All managers are expected to hold regular one-to-ones with their staff and open communication is encouraged. Management and staff negotiate and consult on terms and conditions of employment with the IRC UK trade union representatives through the Joint Negotiating Committee (JNC).

Statement of public benefit

The trustees confirm that they have complied with their duty in the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'. That guidance addresses the need for all charities' aims to be, demonstrably, for the public benefit, and for IRC UK is reflected in the objectives of the charity, as well as by the activities of the charity as illustrated in the ‘Strategic Report’. Wherever possible the views and opinions of clients are sought in the design and implementation of programmes, with the aim of ensuring that these are targeted to people in need, also taking into account an assessment of their needs and evaluating and assessing the beneficial changes.

Statement on modern slavery

IRC UK recognises its responsibility and is committed to preventing modern slavery and human trafficking within its organisation, and to ensuring that its supply chains are free from slavery and human trafficking.

Prior to the enactment of the Modern Slavery Act 2015, the IRC already had a strong commitment to the preventing of slavery and human trafficking within its supply chains incorporated into its policies and procedures. Following the enactment of the Modern Slavery Act 2015, the IRC has sought to strengthen due diligence, assessment of risk and effectiveness, and training on the prevention of modern slavery, in conjunction with IRC’s efforts to prevent human trafficking and child labour.

We have had no relevant cases reported in 2021. More information can be found through the Modern Slavery Statement on our website.

Statement on safeguarding

The IRC has a strong commitment to creating a culture of zero-tolerance for all forms of harassment, exploitation, and abuse in our workplace and programmes. We take proactive steps to create a culture of prevention of safeguarding violations and, where misconduct is alleged, to address it without fear or favour, providing support to survivors. Safeguarding is the foundation to all our efforts to address humanitarian needs around the globe.

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GOVERNANCE, STRUCTURE AND MANAGEMENT

Since 2019, a dedicated full-time team of staff has been in place to address and prevent all forms of safeguarding violations at the IRC. Our Director of Safeguarding and the rest of the Safeguarding Unit drive forward a unified organisational strategy to continually strengthen our approach to safeguarding our staff and clients. The core focus of this global team is on the prevention of all forms of safeguarding violations, establishing strong global policies, processes, and procedures while recognizing the need to contextualize the approach and language based on the needs of staff and clients. We have established processes from recruitment through to off-boarding of staff to ensure repeated frequent communications, behaviour setting, and standards are known and upheld by all staff. All IRC staff globally undertake annual training on the IRC Way, our Code of Conduct, which is based upon the IRC’s four core values of Integrity, Service and Accountability and Equality, in additional to other trainings specifically relating to various aspects of safeguarding prevention and response. Through multiple avenues, in a minimum of 14 different languages, and adapted to be most impactful in our culturally diverse organisation, safeguarding is an integral value that all staff must uphold.

Since 2018, IRC UK has had a Safeguarding Committee on its Board. The Safeguarding Committee maintains oversight of IRC UK’s policies and response concerning safeguarding issues, with reporting to it by the Chief Ethics and Compliance Officer and the Director of Safeguarding ensuring that proactive prioritisation is communicated and supported by our Board of Trustees.

Code of Fundraising Practice Statement

IRC UK is registered with the Fundraising Regulator and also follows guidance on best practice as set by the Chartered Institute of Marketing. IRC UK manages fundraising activities across several channels. Except for handling inbound telephone calls and outbound telemarketing, no professional fundraisers were used by the organisation. There were no commercial participators involved in fundraising activities.

The professional fundraisers used by IRC UK follow all legislation and guidance on best practice as set out by regulatory bodies such as the Institute of Fundraising and the Fundraising Regulator, although they are not themselves members of relevant voluntary organisations. IRC UK’s service providers have confirmed that all staff engaged in IRC UK activities receive comprehensive training prior to making or receiving calls for the organisation and undergo quarterly refresher training in best practice and compliance.

We strive to ensure that members of the public, not least vulnerable persons, are protected from unreasonable intrusion into their privacy; persistent approaches for the solicitation of funds and undue pressure to provide funding. In this regard, our systems ensure that vulnerable people are protected from communications and that all our staff receive training on these matters. We insist that professional fundraisers have in place Vulnerable Persons Policies and that their staff are trained prior to being permitted to undertake activities on our behalf. Monitoring of fundraising telephone activities is undertaken by the agency and we have recently begun our own monitoring scheme.

We are satisfied that we have complied with all relevant legislation and guidance on best practice.

We received 123 complaints in 2021 (2020 – 35). These were all resolved by our supporter care team, in line with internal policy.

Financial report for the year

Total income for the year ended 30 September 2021 increased by £1.8m to £115.7m (2020 - £113.9m). Unrestricted income increased in FY 2021 to £13.9m (2020 - £11.8m), which includes a 15% increase in donations and legacies to £3.0m (2020 - £2.6m), and other income of £0.9m (2020 - £nil) which represents write offs in respect of currency revaluations no longer payable by IRC UK to IRC Inc.

n FCDO (DFID) £57.1 million (2020: £56.7 million)
n SIDA £20.5million (2020: £16.0 million)
n
n		 EuropeAid
AFD		 £6.0 million (2020: £10.4 million)
£3.3 million (2020 : £2.3 million)
n
n		 Dutch MFA
Irish Aid		 £2.7 million (2020: £5.2 million)
£2.7 million (2020: £2.4 million)
n CARE £2.5 million (2020: £1.5 million)
n
n		 SDC
Porticus		 £1.9 million (2020: £2.3 million)
£0.9 million (2020: £0.8 million)
n Jacobs Foundation £0.7 million (2020: £0.5 million)
n
n		 Ministere Francais de l’Europe
Standard Chartered plc		 £0.5 million (2020: £nil million)
£0.5 million (2020: £nil million)
n NORAD £0.5 million (2020: £0.9 million)
n
n		 Said Foundation
Asfari Foundation		 £0.3 million (2020: £nil million)
£0.3 million (2020: £0.1 million)
n Other £0.7 million (2020: £4.6 million)

Full details can be found in the notes to the financial statements.

Investment policy

IRC UK’s cash holdings, totalling £13.1 million as at 30 September 2021 (2020 - £18.2 million), are held in current accounts with Standard Chartered Bank and NatWest Bank, denominated in donor currencies (Euro, British Pound and United States Dollars).

IRC UK purchased currency forwards during the year to hedge the currency risk on (1) Swedish Krona to United States Dollars for our Framework Agreement with SIDA and (2) Sterling to United States Dollars, in relation to certain donor funding.

Reserves policy

Free reserves are the funds of the charity excluding restricted funds, any designated funds and the value of funds tied up in fixed assets for the charity’s use.

The charity aims to hold free reserves sufficient to protect the organisation against an unexpected loss of income, or other unanticipated financial risks, and for investment in the long-term future of the organisation. The organisation aims to maintain free reserves equivalent to six months’ operating expenditure of the charity, defined as total support costs funded by unrestricted funds. The trustees monitor the level of actual and projected reserves and believe these to be sufficient to meet the current level of risk.

As explained elsewhere in the report, IRC UK is part of the global IRC network. Through the coverage of IRC UK’s risks in large part by IRC NY, IRC UK is able to hold reserves based on unrestricted operating expenditure rather than total expenditure. This is due to the business model of the IRC, whereby charitable activities outside the UK are implemented by IRC NY abiding by the arrangements agreed between IRC UK and IRC NY as laid out in a Framework Agreement between the two entities. The Framework Agreement obligates IRC NY to provide IRC UK with sustainable financial support on a regular budget cycle and whenever needed. IRC NY will continue to provide unrestricted funding to cover part of IRC UK’s core operating costs, based on an agreed funding model.

IRC NY assumes in large part the risks associated with the implementation of IRC UK’s charitable activities outside the UK by supporting the fulfilment of matching fund obligations of projects, guaranteeing any expenditure which is disallowed by donors, and assuming joint liability for IRC UK’s financial and legal obligations.

Review of reserves

Funds and reserves totalled £5.1 million as of 30 September 2021 (2020 - £3.1 million), of which £Nil (2020: £Nil) is restricted funds. £285k (2020 - £350k) is held in fixed assets.

IRC UK ended the year with net unrestricted income of £1.9m. This has allowed IRC UK to replenish reserves by the same amount, resulting in free reserves (excluding fixed assets) totalling £4.8 million (2020 - £2.8 million). This equates

42 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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GOVERNANCE, STRUCTURE AND MANAGEMENT

to eight months of unrestricted operating expenditure (2020 - four months). The amount of reserves has increased in total when compared to 2020. When these amounts are reviewed by reference to percentages, free reserves cover 70% of unrestricted operating expenditure (2020 – 36%). Whilst reserves have increased, there have also been increases in expenditure, primarily in staffing.

As noted in the funding framework agreement between IRC UK and IRC NY, the latter is committed to ensuring that IRC UK maintains its free reserves equivalent to six months unrestricted operating expenditure. Although at year end free reserves were higher than determined by the current policy, it is expected that increases in future operating expenditure will result in the level of reserves reducing to 6 months’ coverage by the end of the forthcoming financial year.

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect of a period of one year from the date of approval of these accounts.

The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. The trustees have considered the impact of the COVID-19 pandemic on the charity and have concluded that, despite the continuing longer term uncertainty of its impact,the going concern assumption remains appropriate. The other most significant areas that affect the carrying value of the assets held by the charity are compliance risks in relation to restricted grants, funding pipelines and reserves.

Restricted income for the year was £102 million (2020 - £102 million), and restricted expenditure for the year was £102 million (2020 - £102 million), which leaves restricted fund balances carried forward unchanged at £Nil.

Mitigation: IRC UK has developed its private fundraising strategy working closely with global colleagues and ensuring that targets are set with recent performance in mind. IRC UK continues to work in partnership with the sector on advocacy with non-private donors.

Trustees are satisfied that key risks have been identified and mitigation strategies are in place, and that operating and financial procedures provide sufficient protection against exposure to risk.

Future Plans

The IRC’s global strategy, Strategy100, will guide the organisation through to the IRC’s 100th anniversary in 2033. It builds upon the lessons learned from our previous strategy, IRC2020, but pushes us to improve how we engage with clients, work with partners and how we invest in, and diversify, our teams. In FY2021, the entire organisation planned for implementation of the refreshed strategy. IRC UK developed its own strategic plan as part of this endeavour, stating how it will work to help achieve and support the global strategy.

Outcomes remain the most important driver for our work and define the change we want to see in clients’ lives, who remain at the centre of our strategy and are repeated below:

Matching funds

IRC UK monitors matching fund liabilities of its possible future grants. IRC UK’s policy is to monitor carefully matching fund liabilities as part of the proposal development process, and to engage with implementing and funding partners to ensure that matching fund liabilities are met.

IRC NY has agreed to support the fulfilment of matching fund obligations of projects that have been approved under IRC network procedures, as well as to guarantee any expenditure that is disallowed by donors on these projects.

Principal risks and uncertainties

The principal risks facing IRC UK were assessed to be:

  1. Reduced funding for aid from the Foreign, Commonwealth and Development Office (FCDO) will lead to a reduction in IRC UK’s income and downsizing of programmes. This in turn will reduce the opportunity for IRC to influence UK aid policy

Mitigation: IRC UK has continues to engage with FCDO to ensure that our work is aligned with their strategic goals. IRC UK is actively engaged in exploring different types of mechanisms to diversify the nature of funding received from FCDO.

Mitigation: The IRC has a widely communicated code of conduct and reporting procedures, and conducts annual training on the code of conduct for all employees globally, as well as listening sessions and a campaign to raise concerns. IRC UK has procedures for systematic and timely monitoring and reporting of incidents to donors and the Charity Commission.

  1. Economic uncertainty and potential decline in forthcoming years due to political changes and the impact from COVID-19, resulting in reductions to both governmental and private sources of income for IRC’s work.

IRC UK will also proactively respond to the climate crisis, by

44 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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ENERGY AND CARBON REPORT

Introduction

The effect of climate change is becoming more prevalent around the world, and the consequences for humanitarian need and support will continue to grow. The importance of mitigating and adapting to climate change is a clear thread that runs through our refreshed global strategy, Strategy100.

This Energy and Carbon Report, prepared in accordance with The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, is commonly known as Streamlining Energy and Carbon Reporting (SECR); it provides one lens to help us understand our carbon impacts and guide our actions to reduce our emissions.

This report outlines i) our scope under SECR, ii) the total energy used, and associated carbon emissions for the year ending 30 September 2021, iii) a summary of actions taken in the year to reduce our emissions and iv) further detail on the methodology used to comply with SECR.

Our Scope for SECR

The SECR sets out the UK’s new mandatory reporting requirements for energy and carbon impacts of large UK organisations, including large Charities, as defined by the Companies Act 2006. The International Rescue Committee, UK (‘IRC UK’) is classed as large under the regulations.

SECR requires us to report the total annual energy consumption, and associated carbon emissions for 12 months to 30 September 2021, our financial year end. Energy relates to all energy of any fuel type where we have direct or indirect control, known as Scope 1 and 2 emissions under Greenhouse Gas Protocol (see methodology for further details). For IRC UK, energy in scope is electricity and gas consumption to run our head office in London, and any business travel by personal car starting or ending in the UK.

and carbon emissions fell by 27%. The difference in the change between consumption and emissions is mainly related to the decarbonisation of the UK electricity grid by around 9% between the two reporting periods.

For business travel there were no recorded personal car journeys, and therefore energy and carbon impacts are nil for the year ending 30 September 2021. Business travel relating to the use of taxis or public transport is out of scope under SECR.

Our Energy Efficiency Actions

Actions to improve energy efficiency focus on where we have direct control over our energy consumption and, where possible, have an influence on our landlord to support energy efficiency measures. Despite the continued challenges that the pandemic has upon our organisation, like many others, we have continued to take steps to improve the energy efficiency of our London office. The key measures taken are as follows:

IRC UK is developing its future net zero strategy and carbon reduction roadmap which will encompass emission categories beyond the office, and meet the rising expectations of our stakeholders.

Methodology

Our Impacts and Intensity Ratios

Based on the scope outlined above, our energy and carbon impacts for the current and prior years are summarised in Table 1 below. These impacts show us our environmental performance and can form a baseline for us to compare ourselves to in the future. To facilitate this, and to meet SECR requirements, we have identified an intensity ratio which helps put our energy consumption and emissions into the context of our business. In our case, we have chosen to use full time employee (FTE) numbers and office floor area (Area) for energy (kWh/FTE and kWh/m[2] ) and emissions (tCO2e/FTE and tCO2e /m[2] ) as this allows us to compare our impact with that of similar organisations in size and/or activities. Two intensity ratios have been used because of COVID 19; its impact on our working practices means that two metrics will provide a more reliable basis for future comparisons.

Energy Source GHG Scope Consumption(kWh) Consumption(kWh) Greenhouse Gas Emissions(tCO2e) Greenhouse Gas Emissions(tCO2e)
2021 2020 2021 2020
Gas 1 68,297 124,687 12.51 22.93
Electricity 2 135,422 145,307 28.75 33.88
Total 203,719 269,994 41.26 56.81
Intensity ratios
Area 285kWh/m2 378kWh/m2 0.06tCO2e/m2 0.08tCO2e/m2
Full Time Employees 1,314kWh/FTE 2,077kWh/FTE 0.27tCO2e/FTE 0.44tCO2e/FTE

It is also important to note that the current and prior year’s results reflect the underlying impacts of the pandemic on energy use and carbon emissions for the two reporting periods. In 2020, the reporting year covered six months of normal operation and six months of lockdown restrictions, whereas in 2021 the whole 12-month reporting period was impacted by restrictions and hybrid working. Reflecting the operational changes between the reporting periods, total energy fell by 25%

Overall, our methodology for preparing the energy and carbon report follows the principles set out in Environmental Reporting Guidelines[3] : namely, relevance, completeness, consistency, and transparency.

Our energy and carbon emissions are based on our UK operations for the year 1 October 2020 to 30 September 2021. Electricity data relates to our own office use (individually metered) and a proportion of shared building area energy use, calculated based on our office’s floor area as a proportion of the whole building. However, energy data for communal usage was not available for the current reporting period, as described further in the Limitations section below.

Gas data is based on the total consumption for the building (meter readings) and the proportion estimated to be used by IRC UK, based on our floor area as a percentage of the whole building’s area (5.32%). Gas consumption is based on volumetric meter readings (m3) provided by the landlord and converted to kWh using an assumed average gross calorific value, and the standard volume correction factor provided by gas suppliers.

With the annual energy consumption (kWh) data obtained, the appropriate carbon conversion factor is applied to calculate the carbon emissions in tonnes of Carbon Dioxide Equivalent (tCO2e). Carbon factors were obtained from UK Government GHG Conversion Factors for Company Reporting (2021)[4] , for UK grid electricity this is 212kgCO2e per kWh and for gas this is 183kgCO2e/kWh.

For business travel, the organisation’s financial records were reviewed for any expenses related to car hire, personal car mileage claims and any other fuel consumption where we have direct or indirect control. There were none for the year ending 30 September 2021.

Limitations

The energy and carbon emissions for the reporting period include an assumed value for electricity consumption for communal building areas and actual data for the reporting period is not available from the landlord. Therefore, electricity consumption is assumed to be the same as the prior year, at 86,650kWh, which is considered a reasonable basis for estimation given the building’s equipment, facilities and tenant use is like the prior year.

3 Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance March 2019, published by HM Government

4 https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting

46 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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47

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF INTERNATIONAL RESCUE COMMITTEE, UK

Opinion

The trustees, who are also directors of IRC UK for the purposes of company law, are responsible for preparing the trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that 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 the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Each of the trustees confirms that:

We have audited the financial statements of the International Rescue Committee, UK (‘the charitable company’) for the year ended 30 September 2021 which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement and notes to the financial statements, including 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:

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

This confirmation is given and should be interpreted in accordance with the provisions of Section 418 of the Companies Act 2006.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ report, which also comprises a strategic report and directors’ report as per the Companies Act 2006, is approved by and signed on behalf of the trustees:

Conclusions relating to going concern

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

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

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

Other information

Dr. Titilola Banjoko Francesco Garzarelli Chair Chair of Audit and Governance Committee

Approved by the trustees on 17 March 2022

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. 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.

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 this gives rise to a material misstatement in the financial statements themselves. 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.

48 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF INTERNATIONAL RESCUE COMMITTEE, UK

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

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

Responsibilities of trustees

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

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

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focussing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were employment legislations, taxation legislations and anti-fraud, bribery and corruption legislation. We also considered compliance with local legislation for the charity’s overseas operating segments.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, internal audit and the Trustees about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, review of Internal audit reports, review of donor audit reports, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

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.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and noncompliance with laws and regulations are set out below.

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/auditorsresponsibilities. This description forms part of our auditor’s report.

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the 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.

Tim Redwood Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor London 15 June 2022

50 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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FINANCIAL ACTIVITIES

STATEMENT OF FINANCIAL ACTIVITIES

Year to 30 September 2021 (incorporating income and expenditure account)

Notes Unrestricted
funds
£’000
Restricted
funds
£’000
Total
2021
funds
£’000		 Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2020
funds
£’000
Income and expenditure
Income from:
Donations and legacies
1
Investments
Charitable activities
2
Other Income
Total income
Expenditure on:
Raising funds
4
Charitable activities
. Health
. Safety
. Education
. Economic
. Power
. Other
Total charitable activities
5
Total expenditure
3
Net income (expenditure)
for the year
6
Balances brought forward
at 1 October 2020
Balances carried forward
at 30 September 2021
3,024
—

9,999
927
564
—
101,203
—

3,588
—
111,202
927
2,626
19
9,186
—

—

102,082		 2,626
19
111,268
13,950 101,767 115,717 11,831
102,082		 113,913

3,601		 —


3,601
 4,017
—		 4,017
3,334
2,584
655
1,143
461
228		 42,392
27,324
7,198
15,480
6,082
3,291		 45,726
29,908
7,853
16,623
6,543
3,519		 1,763
1,985
423
638
655
1,984
34,604

32,418

9,517

17,415

6,229

1,899		 36,367
34,403
9,940
18,053
6,884
3,883

8,405		 101,767 110,172 7,448
102,082		 109,530

12,006		 101,767 113,773 11,465
102,082		 113,547
1,944
3,150		 —
—
1,944

3,150		 366
2,784
—

—		 366
2,784
5,094 —
5,094		 3,150
—		 3,150

BALANCE SHEET

As at 30 September 2021

Notes
2021
£’000		 2021
£’000		 2020
£’000		 2020
£’000
350
2,800
3,150
—
3,112
38
3,150
Fixed assets
Tangible assets
9
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due
within one year
12
Net current assets
Total net assets
Represented by:
Funds and reserves
Income funds:
Restricted funds
13
Unrestricted funds
. General fund
. Designated fund
14

35,945
13,080		 285
4,809		 34,777
18,086
49,025

(44,216)		 52,863
(50,063)

5,094
—
5,036
58
5,094

Approved by and signed on behalf of the trustees:

Dr. Titilola Banjoko Francesco Garzarelli Chair Chair of Audit and Governance Committee

Approved by the trustees on 17 March 2022

Company Registration Number: 3458056

All of the charity’s activities derived from continuing operations during the above two financial periods.

All recognised gains and losses are included in the statement of financial activities.

The notes on pages 59 to 77 form part of these financial statements.

52 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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53

STATEMENT OF CASH FLOWS

Year to 30 September 2021

Notes
2021
£’000		 2020
£’000
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Cash flows from investing activities:
Investment income
Purchase of tangible fixed assets
Net cash from investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 October 2020
B
Change in cash and cash equivalents due to exchange
rate movements
Cash and cash equivalents at 30 September 2021
B

**(5,060) **		 9,580


—
**(4) **		 19
—
**(4) ** 19


(5,064)

18,086
59
9,599

7,526

961

13,081
18,086

PRINCIPAL ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Basis of preparation

These accounts have been prepared for the year to 30 September 2021.

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts.

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Companies Act 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest thousand.

Critical accounting estimates and areas of judgement

Preparation of the accounts requires the trustees and management to make significant judgements and estimates.

The items in the accounts where these judgements and estimates have been made include:

Notes to the statement of cash flows for the year to 30 September 2021

conciliation of net movement in funds to net cash provided
ivities		 by (used in
2021
£’000
Net movement in funds (as per the statement of financial
activities)
Adjustments for:
Depreciation charge
Investment income and interest receivable
Exchange rate movements
Decrease in debtors
Decrease in creditors
Net cash provided by (used in) operating activities

B Analysis of cash and cash equivalents

alysis of cash and cash equivalents
2021
£’000		 2020
£’000
Cash at bank and in hand
Total cash and cash equivalents
13,081 18,086

C Analysis of changes in net debt

alysis of changes in net debt
At 1
October
2020
£’000
Cash flows
£’000
Other non-
cash
changes
£’000
At 30
September
2021
£’000
18,086
(5,064)
59
13,081		 At 30
September
2021
£’000
Total cash and cash equivalents

Whilst the full impact of the COVID-19 pandemic is still unknown as at the date of approval of these accounts. IRC UK’s experience since March 2021 has been that the charity’s activities have continued, despite changing programme delivery methods and priorities in the IRC network as a result of the impact of COVID-19. The situation is more stable as a result of this, although the longer term economic impacts remain to be seen.

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect of a period of one year from the date of approval of these accounts.

The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. The trustees have considered the impact of the COVID-19 pandemic on the charity and have concluded that, despite the continuing longer term uncertainty of its impact,the going concern assumption remains appropriate. The other most significant areas that affect the carrying value of the assets held by the charity are compliance risks in relation to restricted grants, funding pipelines and reserves.

54 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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PRINCIPAL ACCOUNTING POLICIES

Subsidiary company

The results of the charity’s subsidiary, IRC UK Trading Limited, have not been consolidated due to immateriality, as permitted under section 402 of the Companies Act 2006. The company was dormant during the year.

Income recognition

All incoming resources are included in the SOFA when IRC UK is entitled to the income, when receipt of funds is probable, and when the amount can be measured with sufficient reliability.

Grants from government and other agencies have been included as income from activities in furtherance of the charity’s objectives, as these amount to support for specific activities and specifically outline the goods and services to be provided to beneficiaries. Income from individuals and other private organisations has been included as donations unless the money is given in response to an appeal to fund a specific project.

For performance-related grants, in the absence of specific milestones to determine entitlement, income is recognised to the extent that resources have been committed to the specific programme, as this is deemed to be a reliable estimate of the right to receive payment for the work performed. In this case, cash received in excess of expenditure is included as a creditor (as deferred income) and expenditure in excess of cash included as a debtor (as accrued income).

IRC NY core funding is included within income from charitable activities. The amount provided is based on operational need and reflects, but is not tied to, the unrestricted funding from grants generated by IRC UK for the IRC network.

Donations are recognised when receivable. Donations are only accrued where the donor has confirmed the donation in writing, receipt is considered probable and there is no stipulation that the donation is being made towards activity that is taking place in a future accounting period.

Interest receivable

IRC UK allocates interest to restricted funds where funds relate to long-term projects and where the interest receivable is significant in relation to the funds held and in accordance with donor regulations.

Expenditure recognition

Expenditure is included in the statement of financial activities when incurred and includes attributable VAT, where this cannot be recovered.

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

The majority of costs are directly attributable to specific activities. Staff costs are apportioned to the groups of costs listed above on the basis of time spent. Other non-directly attributable costs are allocated on the basis of apportioned staff time.

Where not directly attributable, the cost of support to specific charitable activities is apportioned on the basis of the value of expenditure incurred on the activity during the year.

Foreign currency

Monetary assets and liabilities are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction.

Foreign currency risk is managed by holding restricted donor funds in the grant reporting currency in the UK, the US or the field, until close to the spending date. IRC UK also enters into forward contracts to manage risks associated with certain donor currencies.

Foreign currency cash, funds held overseas, grants receivable, programme creditors and deferred income balances for performance-related programme funding are treated as monetary assets and liabilities. These items are retranslated at the balance sheet date as they represent actual funds receivable, balances in hand to fund specific programmes and committed expenditure under those programmes, measured in the underlying donor currency. Generally the gains and losses on the debit balances (cash, funds held overseas, grants receivable, programme debtors) offset those on the credit balances (programme creditors, deferred income).

In exceptional circumstances, if a net currency gain arises it will be refunded to the donor; if a net currency loss arises, it will result in a charge of excess project expenditure to unrestricted funds and be recorded in the SOFA.

Leased assets

Rentals applicable to operating leases under which substantially all of the benefits and risks of ownership remain with the lessor are charged on a straight-line basis over the lease term.

Tangible fixed assets

All assets purchased for use in the UK office and costing more than £1,000 are capitalised at cost including incidental expenses of acquisition.

Depreciation is provided at the following annual rates on a straight-line basis in order to write off the cost of each asset over its estimated useful life:

Expenditure allocation

Expenditure comprises the following:

Items purchased for use in programmes overseas and with a useful life beyond the duration of the programme activities are either:

56 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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PRINCIPAL ACCOUNTING POLICIES

NOTES TO THE FINANCIAL STATEMENTS

Unless the donor specifies otherwise, depreciation costs charged to donors are calculated on a straight-line method as above, over its estimated useful life:

Financial instruments

Basic financial assets and liabilities such as short term debtors, creditors and bank balances are initially recognised at fair value less any impairment and transaction costs and subsequently measured at their settlement value.

To mitigate the impact of foreign exchange losses, forward contracts are taken out to ensure that a proportion of future transactions are guaranteed at a pre-agreed rate. The forward contracts are derivative instruments and are initially measured at fair value on the date taken out. They are subsequently measured at fair value through the statement of financial activities, at the balance sheet date. The contracts are carried as assets when the fair value is positive and as liabilities when the fair value is negative.

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material. Within debtors are donor funds held overseas which are not yet spent.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material. Within creditors are programme costs spent by IRC NY and which are awaiting funds from IRC UK.

Fund accounting

The general fund comprises those monies that may be used towards meeting the charitable objectives of the charity and applied at the discretion of the trustees.

Restricted funds comprise monies raised for, or their use restricted to, a specific purpose, or contributions subject to donor imposed conditions.

Year to 30 September 2021

1 Donations and legacies

Donations and legacies
Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2021
£’000
Donations and legacies 3,024 564 3,588
3,024 564 3,588
Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2020
£’000
Donations and legacies 2,626 — 2,626
2,626 — 2,626

2 Charitable activities

Charitable activities
Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2021
£’000
Grants
Asfari Foundation
Asylum, Migration and Integration Fund
Agence Française de Développement
CARE
European Community (EuropeAid)
Foreign, Commonwealth & Development Office (formely DIFD)
Ireland – Development Cooperation Division of the Department of Foreign
Affairs (Irish Aid)
Jacobs Foundation
James Percy Foundation
Ministere Française de l’Europe et des Affaires Etrangeres
Norwegian Agency for Development Cooperation (NORAD)
Porticus
Said Foundation
Standard Chartered plc
Swedish International Development Cooperation Agency (SIDA)
Swiss Agency for Development
The Catholic Agency for Overseas Development (CAFOD)
The Danish International Development Agency (DANIDA)
The Dutch Government (Dutch MFA)
Other Trusts and Foundations
Total grants
Unrestricted income from grants
2021 Total funds
—
—
—
—
—
—

—
—
—
—
—
—
—
—
—
—
—
—
—
—


250

151

3,260

2,513

6,038

57,144
2,716

740

244

513

466

930

264

510

20,539

1,896

133

116

2,744

36
250
151
3,260
2,513
6,038
57,144
2,716
740
244
513
466
930
264
510
20,539
1,896
133
116
2,744
36
—
9,999
101,203

—		 101,203
9,999
9,999
101,203		 111,202

58 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG 59

NOTES TO THE FINANCIAL STATEMENTS

2 Charitable activities (continued)

Charitable activities(continued)
Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2020
£’000
Grants
Agence Française de Développement
CARE
European Community (EuropeAid)
Ireland – Development Cooperation Division of the Department of Foreign
Affairs (Irish Aid)
Jacobs Foundation
Norwegian Refugee Council
Porticus
Reckitt Benckiser
Swedish International Development Cooperation Agency (SIDA
Swiss Agency for Development
The Catholic Agency for Overseas Development (CAFOD)
The Danish International Development Agency (DANIDA
The Dutch Government (Dutch MFA
UBS Optimus Foundation
UK Department for International Development (DFID)
Other Trusts and Foundations
Total grants
Unrestricted income from grants
2020 Total funds
—
—
—

—
—
—
—
—
—
—
—
—
—
—
—
—


2,308
1,468

10,407
2,396

508

899

1,114

1,000

16,005

2,269

216

442

5,260

245

56,670

875
2,308
1,468
10,407
2,396
508
899
1,114
1,000
16,005
2,269
216
442
5,260
245
56,670
875
—
9,186
102,082
—		 102,082
9,186
9,186
102,082		 111,268

IRC UK acknowledges funding from specific donors in note 19.

3 Analysis of expenditure from unrestricted funds

Analysis of expenditure from unrestricted funds
Raising
funds
£’000		 Charitable
activities
£’000		 Total
2021
£’000
Direct costs
Staff costs
Direct costs
Audit costs
Total direct costs
Support costs
Staff costs
General support costs
Travel, transport and accommodation
Total support costs
2021 Total costs		 1,915
1,285
—		 4,902
669
56		 6,817
1,954
56
3,200
268
132
1		 5,627
1,855
913
10		 8,827
2,123
1,045
11
401 2,778 3,179
3,601 8,405 12,006
Raising
funds
£’000		 Charitable
activities
£’000		 Total
2020
£’000
Direct costs
Staff costs
Direct costs
Audit costs
Total direct costs
Support costs
Staff costs
General support costs
Travel, transport and accommodation
Total support costs
2020 Total costs		 1,489
1,561
—		 2,995
380
51		 4,484
1,941
51
3,050
526
402
39		 3,426
2,795
954
273		 6,476
3,321
1,356
312
967 4,022 4,989
4,017 7,448 11,465

Support costs include the costs of general administration and management, allocated to raising funds and charitable activities on the basis of the proportion of staff time attributable to those categories. Support costs charged to the category of charitable activities are further allocated across individual activities or sectors on the basis of proportional direct expenditure incurred on those activities during the year (see note 5).

Staff costs include training and recruitment costs and exclude any staff costs charged to restricted funds.

60 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

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NOTES TO THE FINANCIAL STATEMENTS

4 Raising funds

The costs of raising funds can also be analysed as follows:

Total
2021
£’000		 Total
2020
£’000
Generation of voluntary income and costs of activities for generating funds
Generation of income from charitable activities		 720
2,881		 623
3,394
3,601 4,017

5 Charitable activities

Charitable activities
Support
costs
£’000		 Activities
undertaken
directly
£’000		 Total
2021
£’000
Health
Health (includes psychosocial)
Environmental health (water, sanitation and shelter)
Reproductive and Wellness
Research, Evaluation and Learning
Safety
Child protection
Women’s protection and empowerment and GBV
Advocacy
Shelter and Settlement
Protection and Rule of Law
Education
Education (including Vocational Education)
Economic Wellbeing
Livelihoods
Economic Empowerment
Economic Recovery, Research and Development
Power
Good governance
Civil society
Community Intergration & Development
Other
General costs
2021 Total funds		 2,417
278
75
564		 32,113
3,592
100
6,587		 34,530
3,870
175
7,151
3,334 42,392 45,726
497
653
16
15
1,403		 4,128
6,184
205
110
16,697		 4,625
6,837
221
125
18,100
2,584 27,324 29,908
655 7,198 7,853
655 7,198 7,853
467
1
675		 6,664
7
8,809		 7,131
8
9,484
1,143 15,480 16,623
318
2
141		 4,202
17
1,863		 4,520
19
2,004
461 6,082 6,543
228 3,291 3,519
8,405 101,767 110,172

5 Charitable activities (continued)

Charitable activities (continued)
Support
costs
£’000		 Activities
undertaken
directly
£’000		 Total
2020
£’000
Health
Health (includes psychosocial)
Environmental health (water, sanitation and shelter)
Safety
Child protection
Women’s protection and empowerment and GBV
Education
Education (including Vocational Education)
Economic Wellbeing
Livelihoods
Power
Good governance
Civil society
Other
General costs
2020 Total funds		 1,395
368		 30,232
4,372		 31,627
4,740
1,763 34,604 36,367
1,221
764		 25,345
7,073		 26,566
7,837
1,985 32,418 34,403
423 9,517 9,940
423 9,517 9,940
638 17,415 18,053
638 17,415 18,053
655
—		 6,233
(4)		 6,888
(4)
655 6,229 6,884
1,984 1,899 3,883
7,448 102,082 109,530

Support costs are allocated across charitable activities in proportion to activities undertaken directly. Support costs include management, policy and advocacy work, supervision, and technical support for IRC UK’s emergency and development programmes.

6 Net movement in funds

This is stated after charging:

Net movement in funds
This is stated after charging:
Total
2021
£’000		 Total
2020
£’000
Staff costs (note 7)
Statutory auditor’s remuneration
Non-audit services paid to statutory auditors
Other auditor’s remuneration
Depreciation
Operatinglease charges(note 15)		 9,008
56
24
(6)
70
332		 7,898
51
11
22
71
332

62 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG 63

NOTES TO THE FINANCIAL STATEMENTS

7 Staff costs and trustees’ remuneration

2021
£’000		 2020
£’000
Wages and salaries
Social security
Pension costs
Severance costs
Total		 7,883
706
375
44		 6,764
782
312
40
9,008 7,898

The average number of UK employees during the year, calculated on an average headcount basis and analysed by function, was as follows:

2021
No.
2020
No.

15
23
104
82
14
23
3
3
136
131		 2021
No.
2020
No.

15
23
104
82
14
23
3
3
136
131
Fundraising and donor development
Programme delivery
Programme support
Management and administration
136 131

8 Taxation

Included in staff costs are the costs of technical unit and other staff on IRC UK payroll but funded from IRC NY budget together with staff costs charged by IRC Inc and IRC BE to IRC UK.

The number of employees who earned £60,000 per annum or more (including taxable benefits but excluding pension and national insurance contributions) during the year was as follows:

2021
No.		 2020
No.
7
7
4
9
1
1
—
—
—
1
—
£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000
£100,001 - £110,000
£110,001 - £120,000
£140,001 - £150,000
£150,001 - £160,000
£160,001 - £170,000
£170,001 - £180,000
£180,001 - £190,000		 14
4
7
9
2
—
—
—
—
—
1

No trustee received any remuneration for services as a trustee (2020 – £nil) and £nil expenses (2020 – £nil) were paid on behalf of trustees (2020 – none).

IRC UK is a registered charity and therefore is not liable to corporation tax on income derived from its charitable activities, as it falls within the exemptions available to registered charities.

9 Tangible fixed assets

Tangible fixed assets Tangible fixed assets Tangible fixed assets Tangible fixed assets
Computer
equipment
£’000
Furniture,
fixtures and
equipment
£’000
Leasehold
improve-
ments
£’000
Cost
At 1 October 2020
32
200
424
Additions
5
—
—
Disposals
(15)
(122)
(62)
At 30 September 2021
22
78
362
Depreciation
At 1 October 2020
26
150
130
Charge for year
4
19
47
Disposals
(15)
(122)
(62)
At 30 September 2021
15
47
115
Net book values
At 30 September 2021
7
31
247
At 30 September 2020
6
50
294		 Total
£’000
Cost
At 1 October 2020
Additions
Disposals
At 30 September 2021
Depreciation
At 1 October 2020
Charge for year
Disposals
At 30 September 2021
Net book values
At 30 September 2021
At 30 September 2020		 32
5
(15)
200

—
(122)		 424
—
(62)		 656
5
(199)
22
78		 362 462
26
4
(15)
150

19
(122)		 130
47
(62)		 306
70
(199)
15
47		 115 177
7
31		 247 285
6
50		 294 350

The total employment costs, including employers’ pension and social security contributions, of the key management personnel of the charity as defined on page 36, was £507,680 (2020 – £476,726).

During 2021 the Executive Director of IRC UK was on maternity leave for most to the year, therefore the highest paid UK budgeted employee on an annual gross salary basis was the Senior Director of Finance and Operations Europe. Their salary falls in the band £100,000 to £110,000. In the table above, staff in higher bands have global roles, which happen to be based in the UK. IRC UK is reimbursed direct by IRC NY for the costs of these staff.

10 Investments

IRC UK owns 100% of the issued ordinary shares of IRC UK Trading Limited, a company incorporated in England and Wales (Company Registration Number 07170021). The principal activities of the subsidiary are to manage the trading activities of IRC UK, specifically any ticketed events. IRC UK Trading Limited was dormant in the year.

11 Debtors

2021
£’000		 2020
£’000
Funds held overseas
Grants receivable
Other debtors and prepayments		 25,360
10,139
446		 24,038
10,409
330
35,945 34,777

64 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG

65

NOTES TO THE FINANCIAL STATEMENTS

12 Creditors: amounts falling due within one year 2021
£’000		 2020
£’000
Programme creditors
Deferred income
Other creditors and accruals		 14,233
29,067
916		 15,494
33,753
816
44,216 50,063
Reconciliation of movements in deferred income: 2021
£’000		 2020
£’000
Carrying amount 1 October 2020
Amounts released during the year
Income deferred in the current year
Carryingamount at 30 September 2021		 33,753
(33,753)
29,067		 36,940
(36,940)
33,753
29,067 33,753

13 Restricted funds

The income funds of the charity include restricted funds comprising the following donations and grants held to be applied for specific purposes:

13 Restricted funds (continued)

13 Restricted funds(continued)
At 1
October
2020
£’000
Income
£’000
Expenditure
and
transfers
£’000
Sudan
Syria Region
Tanzania
Uganda
Yemen
Zimbabwe
Multi-country
Technical Grants
Grants
Donation and Legacies		 —
—
—
—
—
—
—
—		 129
8,206
2,620
316
1,864

360

1,266

2,466		 (129)
(8,206)
(2,620)
(316)
(1,864)
(360)
(1,266)
(2,466)
— 101,767 (101,767)
—
—
101,203

564		 (100,203)
(564)
—
101,767		 (101,767)
At 1
October
2020
£’000
Income
£’000
Expenditure
and
transfers
£’000
At 30
September
2021
£’000

—

—

—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
Afghanistan
Bangladesh
Burkina Faso
Burundi
Cameroon
Central Africa Republic
Chad
Colombia
Cote d’Ivoire
Democratic Republic of Congo
El Salvador
Ethiopia
Germany
Iraq
Jordan & Middle East
Kenya
Lebanon
Liberia
Libya
Mali
Mexico
Myanmar
Niger
Nigeria
Pakistan
Sierra Leone
Somalia
South Sudan		 —
—
—
—
—

—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
1,348

349

1,264

1,212
2,439
777
3,699
795
800
4,113
345
773
6
7,073
1,680
586
6,122
497
1,767
1,883
28
389
889
15,965
8,481
15,592
2,663
2,989
(1,348)

(349)

(1,264)
(1,212)
(2,439)
(777)
(3,699)
(795)
(800)
(4,113)
(345)
(773)
(6)
(7,073)
(1,680)
(586)
(6,122)
(497)
(1,767)
(1,883)
(28)
(389)
(889)
(15,965)
(8,481)
(15,592)
(2,663)
(2,989

66 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG 67

NOTES TO THE FINANCIAL STATEMENTS

13 Restricted funds (continued)

At 1
October
2019
£’000
Income
£’000
Expenditure
and
transfers
£’000
At 30
September
2020
£’000
Bangladesh
Burkina Faso
Burundi
Cameroon
Central Africa Republic
Chad
Colombia
Cote d’Ivoire
Democratic Republic of Congo
El Salvador
Ethiopia
Geneva, Switzerland
Germany
Iraq
Jordan & Middle East
Kenya
Lebanon
Liberia
Libya
Mali
Mexico
Myanmar
Niger
Nigeria
Pakistan
Serbia
Sierra Leone
Somalia
South Sudan
Syria Region
Tanzania
Yemen
Zimbabwe
Multi-country
Technical Grants		 —
—
—
—

—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
913

735

964
739
1,499
1,761
252
751
8,201
251
4,026
3
245
4,627
2,205
169
4,187
262
2,675
3,082
4
656
2,317
12,918
3,095
72
15,967
4,940
2,004
10,401
2,232
2,184

308

928

4,825
(913)

(735)
(964)
(739)
(1,499)
(1,761)
(252)
(751)
(8,201)
(251)
(4,026)
(3)
(245)
(4,627)
(2,205)
(169)
(7,187)
(262)
(2,675)
(3,082)
(4)
(656)
(2,317)
(12,918)
(3,095)
(72)
(15,967)
(4,940)
(2,004)
(10,401)
(2,232
(2,184)
(308)
(928)
_(4,825) _
—

—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—

—

—

—
—
102,082		 (102,082) —

13 Restricted funds (continued)

Restricted funds(continued)
At 1
October
2020
£’000		 Income
£’000		 Expenditure
and
transfers
£’000		 At 30
September
2021
£’000
Health
Health (includes psychosocial)
Environmental health (water, sanitation, & shelter)
Reproductive and Wellness
Research, Evaluation and Learning
Safety
Child protection
Women’s protection and empowerment and GBV
Advocacy
Shelter and Resettlement
Protection and Rule of Law
Education
Education (includes Vocational Education)
Economic Wellbeing
Livelihoods
Economic Empowerment
Economic Recovery, Research and Development
Power
Good governance
Civil Society
Community, Integration and Development
Other
General costs		 —
—
—
—		 32,113
3,592
100
6,587
(32,113)
(3,592)
(100)
(6,587)

—

—

—

—
— 42,392 (42,392) —
—
—
—
—
—		 4,128
6,184
205
110
16,697		 (4,128)
(6,184)
(205)
(110)
(16,697)
—

—

—

—

—
— 27,324 (27,324) —
— 7,198 (7,198)
—
— 7,198 (7,198)
—
—
—
—		 6,664
7
8,809		 (6,664)
(7)
(8,809)
—

—

—
— 15,480 (15,480) —
—
—
—		 4,202
17
1,863		 (4,202)
(17)
(1,863)
—

—

—
— 6,082 (6,082) —
— 3,291 (3,291)
—
— 101,767 (101,767)
—

68 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG 69

NOTES TO THE FINANCIAL STATEMENTS

13 Restricted funds (continued)

Restricted funds(continued)
At 1
October
2019
£’000		 Income
£’000		 Expenditure
and
transfers
£’000		 At 30
September
2020
£’000
Health
Health (includes psychosocial)
Environmental health (water, sanitation, & shelter)
Safety
Child protection
Women’s protection and empowerment and GBV
Education
Education (includes Vocational Education)
Economic Wellbeing
Livelihoods
Power
Good governance
Civil society
Other
General costs		 —
—		 30,232
4,372
(30,232)
(4,372)

—

—
— 34,604 (34,604)
—
—
—		 25,345
7,073		 (25,345)
(7,073)
—

—
— 32,418 (32,418)
—
— 9,517 (9,517)
—
— 9,517 (9,517)
—
— 17,415 (17,415)
—
— 17,415 (17,415)
—
—
—		 6,233
(4)		 (6,233)

4
—
—
— 6,229 (6,229)
—
— 1,899 (1,899)
—
— 102,082 (102,082)
—

16 Connected charities and related parties

IRC UK is an independent entity governed by its Board of Trustees.

IRC UK is a member of an international network of agencies referred to collectively as the International Rescue Committee (IRC). IRC UK is affiliated with the International Rescue Committee Inc, (‘IRC NY’), a not-for-profit agency based in New York, USA; the International Rescue Committee Belgium ASBL, based in Brussels; the International Rescue Committee Deutschland (gGmbH) (‘IRC DE’); the International Rescue Committee Sverige Insamlingsstiftelse (‘IRC-SV’) in Sweden.and associated agencies and offices worldwide.

The overseas activities of IRC UK are carried out through the regional and country offices of the IRC, under contract with IRC UK, and supervised by IRC UK staff.

During the year, remittances of £9,998,777 (2020 - £8,705,930) were received from IRC NY, of which £4,161,221 (2020 – £4,850,881) was unrestricted budgeted funding and £5,837,556 (2020-£3,855,487) was the reimbursement of salary and operating costs of UK based hosted staff.

Due to the international nature of the organisations’ operations, certain salaries and costs are paid by IRC NY and IRC BE and then reimbursed by IRC UK, and vice versa. At 30 September 2021, £124,874 (2020 – £480,487) was owed by IRC NY to IRC UK and £10,720 (2020-(£26,997)) by IRC BE to IRC UK in relation to such reimbursements.

At the year end, funds held by IRC offices overseas, which related to IRC UK programmes and are included within debtors in accordance with IRC UK accounting policies, totalled £25,360,174 (2020 – £24,037,773). Funds owed to IRC overseas offices in relation to monies already disbursed totalled £14,233,184 (2020 – £15,511,295). During the year a total of £103,936,108 was remitted to IRC overseas offices (2020 – £92,220,300)

IRC NY has agreed to support the fulfilment of matching fund obligations of projects that have been approved under IRC network procedures, as well as to guarantee any expenditure which is disallowed by donors on these projects. At the year-end £nil (2020 – £4,939) was owed by IRC NY to IRC UK in relation to disallowable expenditure on grants.

Included within donations and legacy income on the statement of financial activities are donations of £55,424 from IRC UK trustees (2020 – £67,501). No trustee had any beneficial interest in any contract with the charity during the year.

14 Designated funds

Designated funds
At 1
October
2020
£’000		 New
designations
£’000


Released
£’000		 At 30
September
2021
£’000
Premises repairs 38 20 — 58

15 Operating leases

The charity had commitments in respect of non-cancellable operating leases of property which fall due:

2021
£’000		 2020
£’000
332
388
720
Within one year
Within two to five years		 332
55
387

70 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG 71

NOTES TO THE FINANCIAL STATEMENTS

17 Project commitments

As at 30 September 2021, IRC UK was committed to expenditure on ongoing and future programmes totalling £131 million (2020 – £295 million). Funding agreements are in place for all of the aforementioned programmes.

Contract
Value
£m

66
46
33
23

17

17
16


9
5

3
42
277		 Funds spent
to date
£m
64
0
29
6
8
15
0
0
2
2
20
146		 Future
committed
amounts
£m
2
46
4
17
9
2
16
9
3
1
22
131
Conflict affected individuals and institutions in Syria are better prepared to
cope with and mitigate the risks of shocks
What Works to Prevent Violence: Impact at Scale
Saving Lives in Sierra Leone Phase 2
LAFIYA- Health Resilience in North East (HeRoN)
Every Adolescent Girl Empowered and Resilient (EAGER) - Sierra Leone
Promoting Rights and Supporting Protection Needs in North East Nigeria
(ProSPINE+))
Education Research in Conflict and Protracted Crisis (ERICC)
Amélioration de la qualité, de l'accès et de la gouvernance de l'éducation
fondamentale et secondaire des régions de Mopti, Tombouctou, Kidal et
Ménaka
Strengthening Smallholders’ Resilience in Greater Upper Nile
Accroître l'accès à l'eau potable dans les zones d'accueil de déplacés à
Tillabéri et Tahoua (Niger)
Other projects (under £8m committed)

19 Acknowledgement of donor contributions to charitable activities

IRC UK acknowledges the following contributions from donors included within charitable activities in note 2.

Agence Française de Développement (AFD)
Project
Code		 Contract Number Programme Cash
Received
EUR		 Income
Recognised
EUR
EX110 CNE 1215 01 K Projet d’urgence d’alimentation en eau potable des communes
d’accueil des personnes déplacées internes à la frontière
malienne duNiger		 2,146,841 346,633
EX113 CML 143201T Amélioration de l’accès à l’eau potable et des conditions
d’hygiène despopulations de la région de Ménaka		 —
609,527
EX140 CTD 1222 01 N Autonomisation sociale des femmes tchadiennes par l’accès
aux services de santé et la prise en compte des violences
basées sur legenre		 2,000,000 1,112,556
EX150 CTD 1225 01 S Appui au Développement des jeunes enfants dans la province
du Lac(ADELAC)		 4,000,000 1,679,298

Danish International Development Agency (DANIDA)

During the year DANIDA funded the project ‘Promoting the Health and Economic Wellbeing of At-Risk Communities in Northern Syria’. The total value of the project amounts to DKK15,000,000 covering the period 1 July 2021 to 30 June 2022. During financial year 2021 IRC UK had received DKK7,331,647 of which DKK1,029,705 was spent by the year end leaving a balance of DKK6,301,942 to be carried over into FY 2022.

DG DEVCO (Europeaid)

18 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2021
£’000
Fund balances at 30 September 2021
are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Total net assets		 285
5,725
(916)		 —
43,300
(43,300)		 285
49,025
(44,216)
5,094 — 5,094
Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2020
£’000
Fund balances at 30 September 2020
are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Total net assets		 350
3,615
(815)		 —
49,248
(49,248)		 350
52,863
(50,063)
3,150 — 3,150

During 2021 DG DEVCO funded five project through IRC UK of which three concluded during the year and two continue into 2022 and 2023 respectively.

Project
Code		 Contract Number Programme Cash
Received
EUR		 Income
Recognised
EUR
EA063 FED/2017/388-853 Restoring and StrengtheningHealthServicesin Borno State — 2,714,211
EA065 EIDHR/2018/402-
662		 Supporting Persons with Disabilities in Tanzania and Burundi
to enjoy full and equal human rights, fundamental freedoms
and experiencerespect for their inherentdignity (TRM)		 513,197
472,602
EA068 HUM/2018 401/897 Umwana Mumuryango(Child in the Home)UMMU 582,933 1,112,264
EA070 T05-EUTF-HOA-SS-
49-03		 South Sudan Rural Development: Strengthening Smallholders'
ResilienceinGreaterUpper Nile		 —
1,416,848
EX104 ENI/2018/399-482 Evidence basedNCDCare: A Model for PHCin Libya 565,906 1,029,011

72 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG 73

NOTES TO THE FINANCIAL STATEMENTS

19 Acknowledgement of donor contributions to charitable activities (continued)

FCDO (formerly DFID)

During 2021 FCDO funded twenty six projects of which fifteen concluded during the year and remainder continue into 2022 and 2023.

Project
Code
Contract Number
Programme
Cash
Received
Income
Recognised
DF168
300089
Conflict affected individuals and institutions in Syria are better
preparedto copewithandmitigatetherisks ofshocks
11,090,734
12,361,366
DF185
300432-110/PO
number:40107674
North East Nigeria Transition to Development-Education in
EmergencyProgramme(ALFANN)
1,569,731
2,035,401
DF190
32393
Optimizing a community-based model to improve screening
and access to treatment for hypertensive and diabetic Syrian
refugees in Jordan
—
164,962
DF191
DRC-4383-IRC
Safety,Supportand Solutions-Phase2
1,082,731
819,642
DF194
300036
SavingLivesinSierraLeone,PhaseII
5,060,470
11,176,000
DF196
300509-101
Improving protection and access to Legal and Specialized
services for refugees from Syria and vulnerable populations in
Lebanon
1,262,873
1,293,553
DF203
205128-103
Somalia Humanitarian and Resilience Programme(SHARP)
1,991,849
2,180,770
DF204
4350
Every Adolescent Girl Empowered and Resilient (EAGER) -
SierraLeone
3,714,279
3,652,436
DF205
4325
LeaveNo Girl Behind
2,805,154
3,097,918
DF207
300432 -
102;PO:40117833
Promoting Rights and Supporting Protection Needs in North
East Nigeria(ProSPINE+))
6,235,995
4,677,825
DF210
204805-111
Support toEducation in theRefugee Camps,Tanzania
2,213,433
2,433,423
DF211
Protecting Vulnerable Populations in the Northern Triangle of
Central America
183,175
346,812
DF212
91387S003
Cash Assistance and Responsible Transition in Iraq (CARTI)
499,133
334,144
DF218
82604521
U-LEARN: Uganda Learning, Evidence, Accountability, and
Research Network
172,499
281,806
DF221
300495-102; PO
40122089
LAFIYA- Health Resiliencein North East(HeRoN)
3,656,712
5,373,713
DF224
Hygiene & Behaviour Change Coalition for COVID-19
response: promoting hygienic behaviours and practices,
empowering women and girls, building institutional
preparedness
699,999
468,432
DF225
301229-107
Improving Protection Conditions and Access to Legal and
Specialised Services for Communities Affected by the Beirut
Port Explosion through EmergencyResponse intervention
645,000
839,687
DF226
204603
Delivering Cash Assistance to Highly Vulnerable Populations
in Pakistan -DCAPDelivering Cash Assistance to Highly
Vulnerable Populations in Pakistan -DCAP
4,850,000
5,000,801
DFC03
ReBUILD for Resilience (R4R)- Inception Period
4,850
—
DFC05
ReBUILD for Resilience (R4R) COVID-19ResponsiveFund
8,289
—
EX145
AdvancingGBV Innovations Call
79,991
138,572
EX175
47475
R2HC Annual FundingCall
258,972
33,432		 Project
Code
Contract Number
Programme
Cash
Received
Income
Recognised
DF168
300089
Conflict affected individuals and institutions in Syria are better
preparedto copewithandmitigatetherisks ofshocks
11,090,734
12,361,366
DF185
300432-110/PO
number:40107674
North East Nigeria Transition to Development-Education in
EmergencyProgramme(ALFANN)
1,569,731
2,035,401
DF190
32393
Optimizing a community-based model to improve screening
and access to treatment for hypertensive and diabetic Syrian
refugees in Jordan
—
164,962
DF191
DRC-4383-IRC
Safety,Supportand Solutions-Phase2
1,082,731
819,642
DF194
300036
SavingLivesinSierraLeone,PhaseII
5,060,470
11,176,000
DF196
300509-101
Improving protection and access to Legal and Specialized
services for refugees from Syria and vulnerable populations in
Lebanon
1,262,873
1,293,553
DF203
205128-103
Somalia Humanitarian and Resilience Programme(SHARP)
1,991,849
2,180,770
DF204
4350
Every Adolescent Girl Empowered and Resilient (EAGER) -
SierraLeone
3,714,279
3,652,436
DF205
4325
LeaveNo Girl Behind
2,805,154
3,097,918
DF207
300432 -
102;PO:40117833
Promoting Rights and Supporting Protection Needs in North
East Nigeria(ProSPINE+))
6,235,995
4,677,825
DF210
204805-111
Support toEducation in theRefugee Camps,Tanzania
2,213,433
2,433,423
DF211
Protecting Vulnerable Populations in the Northern Triangle of
Central America
183,175
346,812
DF212
91387S003
Cash Assistance and Responsible Transition in Iraq (CARTI)
499,133
334,144
DF218
82604521
U-LEARN: Uganda Learning, Evidence, Accountability, and
Research Network
172,499
281,806
DF221
300495-102; PO
40122089
LAFIYA- Health Resiliencein North East(HeRoN)
3,656,712
5,373,713
DF224
Hygiene & Behaviour Change Coalition for COVID-19
response: promoting hygienic behaviours and practices,
empowering women and girls, building institutional
preparedness
699,999
468,432
DF225
301229-107
Improving Protection Conditions and Access to Legal and
Specialised Services for Communities Affected by the Beirut
Port Explosion through EmergencyResponse intervention
645,000
839,687
DF226
204603
Delivering Cash Assistance to Highly Vulnerable Populations
in Pakistan -DCAPDelivering Cash Assistance to Highly
Vulnerable Populations in Pakistan -DCAP
4,850,000
5,000,801
DFC03
ReBUILD for Resilience (R4R)- Inception Period
4,850
—
DFC05
ReBUILD for Resilience (R4R) COVID-19ResponsiveFund
8,289
—
EX145
AdvancingGBV Innovations Call
79,991
138,572
EX175
47475
R2HC Annual FundingCall
258,972
33,432		 Project
Code
Contract Number
Programme
Cash
Received
Income
Recognised
DF168
300089
Conflict affected individuals and institutions in Syria are better
preparedto copewithandmitigatetherisks ofshocks
11,090,734
12,361,366
DF185
300432-110/PO
number:40107674
North East Nigeria Transition to Development-Education in
EmergencyProgramme(ALFANN)
1,569,731
2,035,401
DF190
32393
Optimizing a community-based model to improve screening
and access to treatment for hypertensive and diabetic Syrian
refugees in Jordan
—
164,962
DF191
DRC-4383-IRC
Safety,Supportand Solutions-Phase2
1,082,731
819,642
DF194
300036
SavingLivesinSierraLeone,PhaseII
5,060,470
11,176,000
DF196
300509-101
Improving protection and access to Legal and Specialized
services for refugees from Syria and vulnerable populations in
Lebanon
1,262,873
1,293,553
DF203
205128-103
Somalia Humanitarian and Resilience Programme(SHARP)
1,991,849
2,180,770
DF204
4350
Every Adolescent Girl Empowered and Resilient (EAGER) -
SierraLeone
3,714,279
3,652,436
DF205
4325
LeaveNo Girl Behind
2,805,154
3,097,918
DF207
300432 -
102;PO:40117833
Promoting Rights and Supporting Protection Needs in North
East Nigeria(ProSPINE+))
6,235,995
4,677,825
DF210
204805-111
Support toEducation in theRefugee Camps,Tanzania
2,213,433
2,433,423
DF211
Protecting Vulnerable Populations in the Northern Triangle of
Central America
183,175
346,812
DF212
91387S003
Cash Assistance and Responsible Transition in Iraq (CARTI)
499,133
334,144
DF218
82604521
U-LEARN: Uganda Learning, Evidence, Accountability, and
Research Network
172,499
281,806
DF221
300495-102; PO
40122089
LAFIYA- Health Resiliencein North East(HeRoN)
3,656,712
5,373,713
DF224
Hygiene & Behaviour Change Coalition for COVID-19
response: promoting hygienic behaviours and practices,
empowering women and girls, building institutional
preparedness
699,999
468,432
DF225
301229-107
Improving Protection Conditions and Access to Legal and
Specialised Services for Communities Affected by the Beirut
Port Explosion through EmergencyResponse intervention
645,000
839,687
DF226
204603
Delivering Cash Assistance to Highly Vulnerable Populations
in Pakistan -DCAPDelivering Cash Assistance to Highly
Vulnerable Populations in Pakistan -DCAP
4,850,000
5,000,801
DFC03
ReBUILD for Resilience (R4R)- Inception Period
4,850
—
DFC05
ReBUILD for Resilience (R4R) COVID-19ResponsiveFund
8,289
—
EX145
AdvancingGBV Innovations Call
79,991
138,572
EX175
47475
R2HC Annual FundingCall
258,972
33,432		 Project
Code
Contract Number
Programme
Cash
Received
Income
Recognised
DF168
300089
Conflict affected individuals and institutions in Syria are better
preparedto copewithandmitigatetherisks ofshocks
11,090,734
12,361,366
DF185
300432-110/PO
number:40107674
North East Nigeria Transition to Development-Education in
EmergencyProgramme(ALFANN)
1,569,731
2,035,401
DF190
32393
Optimizing a community-based model to improve screening
and access to treatment for hypertensive and diabetic Syrian
refugees in Jordan
—
164,962
DF191
DRC-4383-IRC
Safety,Supportand Solutions-Phase2
1,082,731
819,642
DF194
300036
SavingLivesinSierraLeone,PhaseII
5,060,470
11,176,000
DF196
300509-101
Improving protection and access to Legal and Specialized
services for refugees from Syria and vulnerable populations in
Lebanon
1,262,873
1,293,553
DF203
205128-103
Somalia Humanitarian and Resilience Programme(SHARP)
1,991,849
2,180,770
DF204
4350
Every Adolescent Girl Empowered and Resilient (EAGER) -
SierraLeone
3,714,279
3,652,436
DF205
4325
LeaveNo Girl Behind
2,805,154
3,097,918
DF207
300432 -
102;PO:40117833
Promoting Rights and Supporting Protection Needs in North
East Nigeria(ProSPINE+))
6,235,995
4,677,825
DF210
204805-111
Support toEducation in theRefugee Camps,Tanzania
2,213,433
2,433,423
DF211
Protecting Vulnerable Populations in the Northern Triangle of
Central America
183,175
346,812
DF212
91387S003
Cash Assistance and Responsible Transition in Iraq (CARTI)
499,133
334,144
DF218
82604521
U-LEARN: Uganda Learning, Evidence, Accountability, and
Research Network
172,499
281,806
DF221
300495-102; PO
40122089
LAFIYA- Health Resiliencein North East(HeRoN)
3,656,712
5,373,713
DF224
Hygiene & Behaviour Change Coalition for COVID-19
response: promoting hygienic behaviours and practices,
empowering women and girls, building institutional
preparedness
699,999
468,432
DF225
301229-107
Improving Protection Conditions and Access to Legal and
Specialised Services for Communities Affected by the Beirut
Port Explosion through EmergencyResponse intervention
645,000
839,687
DF226
204603
Delivering Cash Assistance to Highly Vulnerable Populations
in Pakistan -DCAPDelivering Cash Assistance to Highly
Vulnerable Populations in Pakistan -DCAP
4,850,000
5,000,801
DFC03
ReBUILD for Resilience (R4R)- Inception Period
4,850
—
DFC05
ReBUILD for Resilience (R4R) COVID-19ResponsiveFund
8,289
—
EX145
AdvancingGBV Innovations Call
79,991
138,572
EX175
47475
R2HC Annual FundingCall
258,972
33,432		 Project
Code
Contract Number
Programme
Cash
Received
Income
Recognised
DF168
300089
Conflict affected individuals and institutions in Syria are better
preparedto copewithandmitigatetherisks ofshocks
11,090,734
12,361,366
DF185
300432-110/PO
number:40107674
North East Nigeria Transition to Development-Education in
EmergencyProgramme(ALFANN)
1,569,731
2,035,401
DF190
32393
Optimizing a community-based model to improve screening
and access to treatment for hypertensive and diabetic Syrian
refugees in Jordan
—
164,962
DF191
DRC-4383-IRC
Safety,Supportand Solutions-Phase2
1,082,731
819,642
DF194
300036
SavingLivesinSierraLeone,PhaseII
5,060,470
11,176,000
DF196
300509-101
Improving protection and access to Legal and Specialized
services for refugees from Syria and vulnerable populations in
Lebanon
1,262,873
1,293,553
DF203
205128-103
Somalia Humanitarian and Resilience Programme(SHARP)
1,991,849
2,180,770
DF204
4350
Every Adolescent Girl Empowered and Resilient (EAGER) -
SierraLeone
3,714,279
3,652,436
DF205
4325
LeaveNo Girl Behind
2,805,154
3,097,918
DF207
300432 -
102;PO:40117833
Promoting Rights and Supporting Protection Needs in North
East Nigeria(ProSPINE+))
6,235,995
4,677,825
DF210
204805-111
Support toEducation in theRefugee Camps,Tanzania
2,213,433
2,433,423
DF211
Protecting Vulnerable Populations in the Northern Triangle of
Central America
183,175
346,812
DF212
91387S003
Cash Assistance and Responsible Transition in Iraq (CARTI)
499,133
334,144
DF218
82604521
U-LEARN: Uganda Learning, Evidence, Accountability, and
Research Network
172,499
281,806
DF221
300495-102; PO
40122089
LAFIYA- Health Resiliencein North East(HeRoN)
3,656,712
5,373,713
DF224
Hygiene & Behaviour Change Coalition for COVID-19
response: promoting hygienic behaviours and practices,
empowering women and girls, building institutional
preparedness
699,999
468,432
DF225
301229-107
Improving Protection Conditions and Access to Legal and
Specialised Services for Communities Affected by the Beirut
Port Explosion through EmergencyResponse intervention
645,000
839,687
DF226
204603
Delivering Cash Assistance to Highly Vulnerable Populations
in Pakistan -DCAPDelivering Cash Assistance to Highly
Vulnerable Populations in Pakistan -DCAP
4,850,000
5,000,801
DFC03
ReBUILD for Resilience (R4R)- Inception Period
4,850
—
DFC05
ReBUILD for Resilience (R4R) COVID-19ResponsiveFund
8,289
—
EX145
AdvancingGBV Innovations Call
79,991
138,572
EX175
47475
R2HC Annual FundingCall
258,972
33,432
Project
Code		 Contract Number Programme Cash
**Received **		 Income
**Recognised **
DF168 300089 Conflict affected individuals and institutions in Syria are better
preparedto copewithandmitigatetherisks ofshocks		 11,090,734
12,361,366
DF185 300432-110/PO
number:40107674		 North East Nigeria Transition to Development-Education in
EmergencyProgramme(ALFANN)		 1,569,731
2,035,401
DF190 32393 Optimizing a community-based model to improve screening
and access to treatment for hypertensive and diabetic Syrian
refugees in Jordan		 — 164,962
DF191 DRC-4383-IRC Safety,Supportand Solutions-Phase2 1,082,731 819,642
DF194 300036 SavingLivesinSierraLeone,PhaseII 5,060,470 11,176,000
DF196 300509-101 Improving protection and access to Legal and Specialized
services for refugees from Syria and vulnerable populations in
Lebanon		 1,262,873 1,293,553
DF203 205128-103 Somalia Humanitarian and Resilience Programme(SHARP) 1,991,849 2,180,770
DF204 4350 Every Adolescent Girl Empowered and Resilient (EAGER) -
SierraLeone		 3,714,279 3,652,436
DF205 4325 LeaveNo Girl Behind 2,805,154 3,097,918
DF207 300432 -
102;PO:40117833		 Promoting Rights and Supporting Protection Needs in North
East Nigeria(ProSPINE+))		 6,235,995 4,677,825
DF210 204805-111 Support toEducation in theRefugee Camps,Tanzania 2,213,433 2,433,423
DF211 Protecting Vulnerable Populations in the Northern Triangle of
Central America		 183,175 346,812
DF212 91387S003 Cash Assistance and Responsible Transition in Iraq (CARTI) 499,133 334,144
DF218 82604521 U-LEARN: Uganda Learning, Evidence, Accountability, and
Research Network		 172,499 281,806
DF221 300495-102; PO
40122089		 LAFIYA- Health Resiliencein North East(HeRoN) 3,656,712 5,373,713
DF224 Hygiene & Behaviour Change Coalition for COVID-19
response: promoting hygienic behaviours and practices,
empowering women and girls, building institutional
preparedness		 699,999 468,432
DF225 301229-107 Improving Protection Conditions and Access to Legal and
Specialised Services for Communities Affected by the Beirut
Port Explosion through EmergencyResponse intervention		 645,000 839,687
DF226 204603 Delivering Cash Assistance to Highly Vulnerable Populations
in Pakistan -DCAPDelivering Cash Assistance to Highly
Vulnerable Populations in Pakistan -DCAP		 4,850,000 5,000,801
DFC03 ReBUILD for Resilience (R4R)- Inception Period 4,850 —
DFC05 ReBUILD for Resilience (R4R) COVID-19ResponsiveFund 8,289 —
EX145 AdvancingGBV Innovations Call 79,991 138,572
EX175 47475 R2HC Annual FundingCall 258,972 33,432

19 Acknowledgement of donor contributions to charitable activities (continued)

EX180
Self-managed abortion: Barriers and opportunities in
humanitarian settings in East Africa
27,176
3,458
OX120
ES/P010873/1
Research capacity building and knowledge generation to
support preparedness and response to humanitarian crises
and epidemics
74,024
105,936
OX139
Preventing Violence Against Children in and around schools in
Nyarugusu Refugee Camp-Qualitative Study
29,385
(47,311)
OX175
Preventing violence against adolescents in schools:
understanding implementation of the Empateach intervention
in Nyarugusu refugee camp
—
3,795		 EX180
Self-managed abortion: Barriers and opportunities in
humanitarian settings in East Africa
27,176
3,458
OX120
ES/P010873/1
Research capacity building and knowledge generation to
support preparedness and response to humanitarian crises
and epidemics
74,024
105,936
OX139
Preventing Violence Against Children in and around schools in
Nyarugusu Refugee Camp-Qualitative Study
29,385
(47,311)
OX175
Preventing violence against adolescents in schools:
understanding implementation of the Empateach intervention
in Nyarugusu refugee camp
—
3,795		 EX180
Self-managed abortion: Barriers and opportunities in
humanitarian settings in East Africa
27,176
3,458
OX120
ES/P010873/1
Research capacity building and knowledge generation to
support preparedness and response to humanitarian crises
and epidemics
74,024
105,936
OX139
Preventing Violence Against Children in and around schools in
Nyarugusu Refugee Camp-Qualitative Study
29,385
(47,311)
OX175
Preventing violence against adolescents in schools:
understanding implementation of the Empateach intervention
in Nyarugusu refugee camp
—
3,795		 EX180
Self-managed abortion: Barriers and opportunities in
humanitarian settings in East Africa
27,176
3,458
OX120
ES/P010873/1
Research capacity building and knowledge generation to
support preparedness and response to humanitarian crises
and epidemics
74,024
105,936
OX139
Preventing Violence Against Children in and around schools in
Nyarugusu Refugee Camp-Qualitative Study
29,385
(47,311)
OX175
Preventing violence against adolescents in schools:
understanding implementation of the Empateach intervention
in Nyarugusu refugee camp
—
3,795		 EX180
Self-managed abortion: Barriers and opportunities in
humanitarian settings in East Africa
27,176
3,458
OX120
ES/P010873/1
Research capacity building and knowledge generation to
support preparedness and response to humanitarian crises
and epidemics
74,024
105,936
OX139
Preventing Violence Against Children in and around schools in
Nyarugusu Refugee Camp-Qualitative Study
29,385
(47,311)
OX175
Preventing violence against adolescents in schools:
understanding implementation of the Empateach intervention
in Nyarugusu refugee camp
—
3,795
EX180 Self-managed abortion: Barriers and opportunities in
humanitarian settings in East Africa		 27,176 3,458
OX120 ES/P010873/1 Research capacity building and knowledge generation to
support preparedness and response to humanitarian crises
and epidemics		 74,024 105,936
OX139 Preventing Violence Against Children in and around schools in
Nyarugusu Refugee Camp-Qualitative Study		 29,385 (47,311)
OX175 Preventing violence against adolescents in schools:
understanding implementation of the Empateach intervention
in Nyarugusu refugee camp		 — 3,795

Irish Aid Trustees' Certifcate of Assurance

This certificate of assurance is furnished in terms of the requirements of the Irish Department of Public Expenditure and Reform in respect of Grants from the Exchequer Funds. In this regard the trustees confirm that the public money granted was used on accordance with the terms and conditions of the grant.

Grantor: Minister for Foreign affairs and Trade

Name of the grant: IRC - Irish Aid Strategic Partnership

Contract Number: HQHUM/2021/InternationalRescueCommittee

Purpose of the grant: Responding to GBV in Acute Emergencies and Protracted Humanitarian Crises (2020-2021).

Amount and term of grant: €1,500,000 from 1 January 2021 to 31 December 2021 (2020 - €1,500,000, including €415,250 Emergency Response funding from Irish Aid).

Reconciliation of amounts received, expended and deferred as per table below.

EUR GBP
Income received in the current year 1,800,000 1,551,192
Deferred to following year (678,455) (578,289)
Accrued from following year 530,150 456,554
Income recognised in the current year 1,636,028 1,429,457
Unrealised exchange rate difference 15,667 —

The income recognised in the current year in the table above relates only to the expenditure for contract IRC HQHUM/2021 . Total Irish Aid income recognised in note 2 on page 59 of £2,716,197 (2020 – £2,396,119) includes other projects that were also active in the year.

The State’s investment is protected and will not be used as security for any other activity without prior consultation with the parent Department and sanction of DPER. The grant is restricted for the project with contract number IRC HQHUM/2021.

The Trustees confirm that we are compliant with relevant Tax Clearance Circulars, including Circular 44/2006 ‘Tax Clearance Procedures Grants, Subsidies and Similar Type Payments’.

74 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG

75

NOTES TO THE FINANCIAL STATEMENTS

19 Acknowledgement of donor contributions to charitable activities (continued)

The number of employees who earned €60,000 per annum or more (including taxable benefits but excluding pension contributions) during the year was as follows:

pension contributions) during the year was as follows:
2021 2020
€60,001 - €70,000 18 9
€70,001 - €80,000 13 8
€80,001 - €90,000 2 4
€90,001- €100,000 7 5
€100,001 – €110,000 6 7
€110,001 - €120,000 6 1
€120,001 - €130,000 1 1
€160,001 – €170,000 — —
€170,001 – €180,000 — —
€180,001 – €190,000 — 1
€190,001 – €200,000 — —
€200,001 – €210,000 1 —

19 Acknowledgement of donor contributions to charitable activities (continued)

The Catholic Agency for Overseas Development

We acknowledge receipt of £250,000 from the Catholic Agency for Overseas Development in the period 1 October 2020 to 30 September 2021 (2020 - £162,000) for the projects below:

Emergency Humanitarian Assistance for Food Insecure Households in Abyan governorate £250,000 (2020 – £162,000).

Income recognised in Note 2 on page 59 of £132,650 differs from income received due to income deferred to future periods in accordance with IRC UK’s income recognition policy on page 56.

Swedish International Development Cooperation Agency

We acknowledge receipt of $29,355,310 from Sida in the period 1 October 2020 to 30 September 2021 (2020 – $17,023,793) for year 1 of the IRC’s fourth, three-year Humanitarian Framework Agreement (HFAIV 2018-2021).

Reconciliation of amounts received, expended and deferred as per table below.

USD GBP
Income received in the current year 29,355,310 21,412,123
Deferred to following year (17,128,472) (12,726,795)
Accrued from following year 1,984,183 1,474,352
Income recognised in the current year 13,949,745 10,159,680
Unrealised exchange rate difference 261,276 —

During the year, total employer pension contributions were € 436,211 (2020 - €342,412).

– Ministry of Foreign Affairs Netherlands (Dutch MFA)

Additional income from Sida of £10,473,844 was recognised in the period 1 October 2020 to 30 September 2021, having been received prior to 1 October 2020 and deferred.

We acknowledge receipt of £3,148,443 ($4,397,625) from the Dutch MFA in the period 1 October 2020 to 30 September 2021 supporting the project - IWRM - Operationalizing the Theory of Change (ToC) of the Great Lakes Region Water and Food Security programme.

Income recognised in Note 2 on page 59 of £2,744,435 differs from income received due to income deferred in accordance with IRC UK’s income recognition policy on page 56.

Minister for Foreign Affairs and Trade as represented by Irish Aid in Liberia

We acknowledge the following funding was received from Irish Aid in Sierra Leone and Liberia for the following programmes:

Liberia LIB.IRC.2021.01 Raising Community Voices – Year 2 € 518,676
Sierra
Leone		 SLE.IRC.2021.01 Adolescent Girls Empowerment and
Protection Project Year 3 (AGEPP)		 € 487,810

76 IRC UK ANNUAL REPORT AND FINANCIAL STATEMENTS 2021

RESCUE-UK.ORG 77

HOW YOU CAN SUPPORT THE IRC

Advocate

Join the IRC’s online global family at Rescue-UK.org to receive important advocacy alerts and news about the humanitarian issues that are important to you.

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Photo credits

Front cover: Kellie Ryan; Page 2: Adrienne Surprenant; Page 7: IRC/ Harrison Thane; Page 9: IRC/Saleh Ba Hayan; Page 11: IRC/Kellie Ryan; Page 12: IRC/Martha Tadesse; Page 13: IRC/Martha Tadesse; Page 15: IRC/Elena Heatherwick; Page 16: IRC/Martha Tadesse; Page 18: IRC/Maruf Hasan; Page 19: IRC/Etinosa Yvonne; Page 21: IRC/Kellie Ryan; Page 21: IRC/Delil Souleiman; Page 21: IRC/Saleh Ba Hayan; Page 21: IRC/Tim Jenner; Page 22: IRC/KC Nwakalor; Page 24: IRC/Esther Mbabazi; Page 26: IRC/Louise Gouliamaki; Page 27: IRC/Adrienne Surprenant; Page 30: IRC/Abdullah Hammam; Page 32; IRC/Everardo Esquivel; Page 33: IRC/Esther Mbabazi; Page 35: IRC/Adrienne Surprenant; Page 36: IRC/Kellie Ryan; Page 78: IRC/Njouliaminche Zedou

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