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2022-09-30-accounts

International Rescue Committee, UK

Annual Report and Financial Statements

30 September 2022

Company Limited by Guarantee Registration Number 3458056 (England and Wales)

Charity Registration Number 1065972

International Rescue Committee, UK

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REPORTS

Letter from the Executive Director 3
Letter from the Board 4
Trustees’ and strategic report 5
Our work this year 6
1.
Priority crises
………………………………………………………………….7
2.
Delivering change for our clients		 11
3.
Support for our work		 15
Reference and administrative details of the charity, its trustees and advisors 26
Governance, structure and management 28
Energy and carbon report 42
Independent auditor’s report 47
Financial statements
Statement of financial activities 52
Balance sheet 53
Statement of cash flows 54
Principal accounting policies 55
Notes to the financial statements 62

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Letter from the Executive Director

Friends and colleagues,

Our clients faced a confluence of crises in 2022: Long-standing conflicts rumbling on, compounded by the effects of climate change; a new war in Ukraine with devastating impacts for its people; the lingering effects of the Covid pandemic; and deep economic turmoil that has seen food and fuel prices rise sharply. In the countries where the IRC works it was another year of record-breaking humanitarian needs: 274 million people were in need of humanitarian assistance at the end of 2022—a 63% increase in just two years.

The IRC is doing more to meet these great and growing needs than ever before. Globally, the IRC reached more than 31 million people across 40 countries. Here in the UK, IRC has worked hard to raise awareness of the challenges our clients are facing, to advocate for the right solutions, and to increase and deliver funding to help restore health, safety, education, economic wellbeing and power to people devastated by conflict and disaster. IRC UK’s work is supporting people in places like Pakistan, Somalia, and Ukraine, all of which are priority crises detailed in this year’s annual report.

I’m also very proud of the growth and adaptation of our programmes in the southeast of England this year. Started only a couple of years ago, these programmes now provide a host of services like employment counselling, peer mentorship schemes and cultural orientation training to give refugees the knowledge and skills to navigate life in the UK. Our Healing Classrooms programme helps UK educators provide safe and supportive learning environments for refugee children. This year, we launched services for newly arrived Ukrainian refugees across England. We have ambitious new plans for our programmes in 2023 and beyond to support even more people rebuilding their lives in the UK.

Looking inwardly, IRC UK launched a new gender, equality, diversity and inclusion (GEDI) strategy in 2022. This builds on the progress we made in 2021 but recognises there is more to do – the new strategy details 75 concrete commitments for us to take by 2024 to make IRC UK a more diverse, equitable and inclusive place to work. These actions keep a necessary focus on race and ethnicity while strengthening our commitments to people with disabilities, to LGBTQ+ staff and clients, and to people with lived experience of conflict and displacement.

All of IRC UK’s work is, unfortunately, needed more than ever. It's estimated that 340 million people will need humanitarian assistance in 2023. We are immensely grateful to everyone who has supported our mission, whether that is through donating to us, partnering with us, advocating for our clients, or welcoming them into your communities. We could not do it without you. We enter the next year with renewed dedication to serving our clients with even greater impact and scale, both here in the UK and around the world.

Yours,

Laura Kyrke-Smith

Executive Director, IRC UK

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Letter from the IRC UK Board

The IRC – and more importantly, our clients – faced an extraordinary year of humanitarian need. The Board and I are immensely proud of the way IRC UK stepped up to meet the challenges of 2022, although we wish the organisation’s work were not so desperately needed.

Meeting with the IRC’s tireless staff always gives me hope for reducing the scale of humanitarian suffering, even in the face of great and growing needs. I was fortunate enough to visit IRC programmes in Poland and northeast Nigeria this year, as well as meet with people we serve here in the UK.

In Poland, I saw first-hand how IRC staff adapted and scaled their emergency response rapidly as millions fled the war in Ukraine. I met with women and children who received vital cash assistance from the IRC to help them meet their basic needs with dignity. In Nigeria, I met mothers who travelled for miles to bring their children to the IRC malnutrition clinic, where health teams are delivering an innovative single, simplified protocol for malnutrition treatment as the country endures protracted conflict in the northeast.

Here in the UK, the Board and I met with Afghan, Syrian, Ukrainian and other refugees whom the IRC is supporting to integrate into school, work and life in the southeast of England. I am especially proud of how much and how thoughtfully our UK programmes have grown – from their inception only two years ago, these IRC UK resettlement, asylum and integration services now span across livelihoods and job readiness, education, leadership. Our dedicated efforts to advocate for our UK-based clients with policymakers and politicians have also been vital.

In all of the places I visited this year, the resilience and generosity of the people the IRC serves – even after their lives had been shattered by conflict and disaster – has been truly humbling. And so the Board and I look back on 2022 with gratitude to IRC UK’s donors, advocates and supporters, all of whom stepped up to help us better serve our clients this year. I know that in the year ahead IRC UK will do all it can to achieve even greater impact and scale.

Sincerely,

Dr Titilola Banjoko Osiyemi

Chair, IRC UK Board of Trustees

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Trustees’ and strategic report Year to 30 September 2022

Trustees’ and strategic report

The trustees present their statutory report together with the financial statements of International Rescue Committee, UK (“IRC UK”) for the year ended 30 September 2022 (FY 2022).

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 through the network by IRC NY and through local partners. This trustees’ and strategic report has been prepared in accordance with Part 8 of the Charities Act 2011 and the statement of recommended practice (SORP). It also meets 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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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, costeffective 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:

SAFEGUARDING AT THE IRC

2022 has seen a significant evolution in the way in which the organisation meets its responsibility to protect our staff and clients from exploitation and abuse. The organisation successfully concluded its first two-year safeguarding strategy which helped to expand IRC’s policies, training materials, and accountability models. IRC’s strategy unit then led the collaborative design of a second two-year strategy which better integrates and mainstreams safeguarding practices into programming and internal operations. To support the new strategy, the organisation is in the process of increasing its full time safeguarding workforce three fold, with plans to further expand a second time in year two of the strategy. Further detail on our approach to safeguarding is set out on page 35.

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CRISIS WATCH 2022 – THE GLOBAL PICTURE

Over 100 million people worldwide have been forced to flee their homes due to violence, oppression and other economic, social or climatic shocks. Over 30 million are refugees or asylum seekers.

PRIORITY CRISIS SPOTLIGHTS

2022 PRIORITY CRISIS: PAKISTAN

In 2022, 33 million people in Pakistan were affected by severe flooding that caused $30 billion in economic damage and destroyed millions of acres of land.

It is clear that the current situation will create additional food shortages and increase food prices. Already, the livelihoods of communities across the country have been heavily impacted by the floods; according to the UN, over 1.1 million livestock – a critical source of income for millions – have perished, while around 3.6 million acres of crops and orchards have been wiped out. 90% of crops in Sindh have been damaged, with those who survived the floods at risk of starvation. In addition to the loss of farmland, the flooding has caused siltation and sand deposition, rendering the ground unsuitable for growing winter crops like wheat, cotton, oilseeds and certain winter vegetables. Already facing a deficit of 2.6 billion tonnes of wheat, thanks to the ongoing conflict in Ukraine, this change in the landscape is having a significant impact on food security.

The IRC began operations in Pakistan in 1980 in response to the growing number of Afghan refugees. Our teams delivered food, shelter, safety, primary healthcare, education, vocational training, water supply systems, sanitation facilities, and other essential services to the Afghan refugees and host communities. Since then, the IRC now serves a wide group of marginalised, vulnerable, and impoverished groups across the country with public health, environmental health, education, disaster risk reduction, community services, and livelihoods support.

The IRC and our partner organisations are on the ground in Pakistan, closely monitoring the situation and assessing humanitarian need. We have been providing lifesaving services since early July 2022 to flood-affected communities, and have reached out to approximately 175,018 individuals. Immediate lifesaving response has been ongoing in Sindh, Balochistan and Khyber Pakhtunkhwa provinces, with services including the distribution of emergency non-food items, dignity and hygiene kits, food baskets, and the establishment of medical camps and safe spaces.

2022 PRIORITY CRISIS: SOMALIA

Food insecurity remains a top concern in 2022, with environmental shocks deepening food needs. An estimated 3.5 million Somalis were experiencing crisis (according to acute food

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insecurity classification of 3[1] ) or worse levels of acute food insecurity at the end of 2021, and at least 3.4 million people were projected to be affected by drought by the end of the year. Somalia experienced its third consecutive below-average rainfall season since late 2020, contributing to below-average crop production, worsening rangeland conditions and raising the cost of cereal, a staple food. Desert locusts remain a serious risk to crops and pastureland and could lead to reduced food availability.

The IRC first began assisting Somalis in 1981. The IRC supports communities in Galmudug, Southwest and Puntland states, as well as in the Banadir (Mogadishu) region. The IRC supports Somalis’ economic well-being through job training, food vouchers and direct cash assistance to farmers, shepherds and small business owners. We also partner with communities to identify, plan and manage development projects. Our work with groups like children and women who are particularly at risk of violence is informed by the promotion and protection of human rights.

2022 PRIORITY CRISIS: UKRAINE

The continued conflict in Ukraine is causing extreme civilian harm, as millions of people have no access to food, water or electricity. With over 7 million people having fled Ukraine in just the first 100 days of war, Europe has witnessed the fastest mass fleeing of the century since World War II. The majority of refugees are women and children, who are always most at risk of exploitation and abuse during crises – and they need to be protected at all costs.

The humanitarian needs of those fleeing Ukraine and those who remain will outlast the conflict. Millions continue to stay in the countries in the heart of Europe – and their needs must be met for as long as necessary.

IRC has been on the ground in Poland and Ukraine since February 2022, working closely with partners to review the changing situation and identify gaps to reach vulnerable people and families with essential health and protection assistance. We are distributing essential non-food items, providing cash assistance to the most vulnerable households, improving access to health care, and providing a variety of tailor-made protection services, including safe spaces for women and children. Our emergency programmes are also active on the ground in Poland and Moldova. Responding along the entire arc of the crisis, we are running activities targeting Ukrainian refugees in Romania, Hungary, Slovakia, Czechia and Bulgaria, as well as in Germany, Italy, Greece and the UK.

1 https://www.ipcinfo.org/ipcinfo-website/ipc-overview-and-classification-system/ipc-acute-foodinsecurity-classification/en/

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UK Resettlement, Asylum and Integration Programme

Since its launch in January 2021, the United Kingdom Resettlement, Asylum and Integration (UK RAI) Programme has grown, offering support services to both clients and refugee supporting agencies including schools, local authorities and Jobcentres. As we celebrate the second anniversary since our launch, the IRC UK RAI team has grown from 4 to 25 full time staff, which has been dictated by the increased need for services to our clients and service providers.

Our achievements in 2022 included the launch of the Ukraine Response Project, the development of the UK RAI Strategic Action Plan (SAP), UK RAI theory of change for our policy and advocacy work and releasing a policy report on UK Refugee Resettlement. We have secured a 12-month extension to the RISE (Refugee Integration in Southeast England) project and continued building new partnerships with local authorities in new regions, increased activities for our education and economic empowerment programmes, and ran ‘family fun’ day events for over 400 clients and their families. Additionally, we are setting up a client advisory group to consult with for programme design and delivery. These achievements are in line with phase one of our SAP ambitions, which seeks to expand out of South East England, build partnerships with other key players in the UK refugee sector, seek opportunities to increase client voice including through refugee led advocacy and diversify and secure sustainable funding, whilst prioritising the IRC’s five outcome areas - economic empowerment, safety, education, power and health.

Expansion of UK RAI programmes

In FY22, IRC UK delivered direct services to 525 educators through our education programme, 104 clients through our economic empowerment programme, 298 clients through our refugee integration services and 115 clients through our Ukraine response programme. Our very first project, RISE, has expanded from delivering integration and economic empowerment to resettled Syrian Refugees in South East England to all categories of refugees, including Afghans and Ukrainians across England. The Ukraine response project, which provides employment and integration support services to Ukrainian clients, was launched in August 2022 and delivers these services across England. Thanks to Amex funding, our economic empowerment project has been extended for another 2 years. Eligible clients to this project now include asylum seekers, making it the first such UK RAI project.

Increasing client voices through refugee-led advocacy

Clients have been at the centre of our services ever since we started delivering direct services to refugees and vulnerable migrants in the UK.

Our leadership development programme aims at increasing clients’ leadership skills and enables them to become leaders within their communities, develop self-advocacy skills and meet local, national and international leaders to express their views on the services they receive. Our leadership training clients have participated in national evaluations on resettlement programmes run by IRC partners such as the Independent Commission for Aid Impact (ICAI) which scrutinises UK aid spending on official development assistance (ODA) funding for refugees in the UK. IRC UK leadership training clients were consulted by ICAI to put forward their views on ODA through focus groups. IRC UK clients also contributed to the preparation of the IRC report From harm to home which provided recommendations to the UK

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Government on strengthening refugee resettlement and integration in the UK. IRC clients were also among the key speakers at the launch of the report in Parliament alongside IRC UK’s Executive Director. IRC clients who are part of the leadership training group have met both the IRC President and CEO and the IRC Senior Vice President for Europe to discuss IRC UK services as well as learning about their leadership journeys.

In addition to the training, IRC UK is setting up a refugee advisory group whose members will be recruited from refugee and migrant communities and trained on how to contribute to IRC’s advisory work.

Diversifying and securing sustainable funding and partnership building

At the centre of successful programme design and delivery is the availability of sustainable funding. In FY22, UK RAI received internal funding to respond to the Ukraine crisis by supporting Ukrainians refugees in the UK, as well as an extension to existing funding from external donors to support refugees with employment and integration services.

UK RAI has maintained our existing formal and informal partnerships and developed new partnerships with different refugee-supporting agencies and local authorities to enable client referrals to services. In FY22, we collaborated with over 50 new partners, mostly in new areas, and as IRC’s influence in the UK refugee sector continues to increase, more and more actors consider us to be a key organisation for partnership building.

Spotlight on UK RAI education programme

We delivered our very first education sessions to teachers in May 2022, building their capacity to support refugee children in their schools and since then have supported staff in over 250 schools throughout England, indirectly reaching over 2,500 refugee students. The need for support is evidenced by an already full training schedule for most of 2023 and as the year progresses, we will look to see how we can expand the programme to continue to meet the growing needs of schools in England.

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DELIVERING CHANGE FOR OUR CLIENTS

INTRODUCTION

The advocacy and policy team in the UK brings IRC’s frontline expertise and experience to decision-makers in the UK , where we work together with both Parliament and Government in strengthening the UK's policies and responses to crises and conflicts around the world.

With a globally fraught environment, where both protracted crises and new conflicts erupt, we have witnessed a period of increased humanitarian need and large numbers of people displaced from their homes. This has a particular impact on women and girls.

Our work remains important as ever as we strive to deliver change for our clients across the globe.

CRISES

In 2022 the IRC focused its UK advocacy on the countries that are facing the most acute humanitarian crises, as identified by its annual Watchlist report, where interventions by the UK could have the highest impact.

Country highlights of this work include:

AFGHANISTAN

Since the crisis in Afghanistan erupted in August 2021, we’ve been working with IRC Afghanistan team to share evidence and analysis from our humanitarian programmes with the Foreign, Commonwealth and Development Office (FCDO), Parliament and with the Prime Minister’s foreign affairs team in order to inform the UK Government’s response. As part of this work, we have continuously briefed Parliament’s International Development and Foreign Affairs Select Committees, All Party Parliamentary Groups, and Shadow frontbench teams which encouraged the Government to continue to lead international efforts to respond to the crisis by co-hosting the UN pledging conference for Afghanistan earlier this year, where recognition of the importance of reviving the economy was central to the discussion. We have also produced new policy papers on the solutions to the economic crisis in Afghanistan, which contributed to unlocking some of the operational barriers to programme scale up, such as access to banking services.

EAST AFRICA

Ahead of the G7 Foreign Ministers meeting, we launched Hunger fallout: How the G7 can prevent the war in Ukraine from exacerbating the global hunger crisis , outlining recommendations to prevent acute hunger and famine, scale up proven interventions, investing in gender and climate sensitive food security while strengthening humanitarian diplomacy and ending impunity. This helped raise the profile of the crisis unfolding in East Africa, and helped galvanise action from the UK Government and other global donors.

SYRIA

In preparation for the 2022 cross border vote, IRC UK distributed a joint letter signed by 32 NGO leaders calling for renewal of the UNSCR to senior FCDO decision makers and relevant Parliamentarians. The UK Mission in New York referenced this letter specifically as being helpful to highlight the challenges with lack of humanitarian access and endorsed the recommendations in the letter.

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SPOTLIGHT REPORT: WATCHLIST

Launching the annual Watchlist in Parliament, where high profile MPs and Peers, dropped in to discuss the evidence and analysis with our team of experts. We delivered private briefing sessions to parliamentary committees, where IRC experts spoke directly to policymakers about the global challenges highlighted in the report and what the UK Government can do to respond.

WOMEN AND GIRLS

The IRC continues to advocate for gender equality for our clients and a feminist approach to humanitarian crises, focussing on promoting prevention, strengthening responses to genderbased violence, and supporting partnerships with women led organisations.

Highlights from the last year include:

PREVENTING SEXUAL VIOLENCE IN CONFLICT INITIATIVE (PSVI)

Throughout 2022, we have worked closely with the UK Government on their PSVI campaign, including on ensuring a successful PSVI Summit hosted in November in London. We joined the FCDO’s PSVI Steering Board Group, chaired by FCDO Minister Lord Ahmad, and attended meetings on the issue at Wilton Park and in London with senior officials.

In July, we co-hosted an event with the All-Party Parliamentary Group (APPG) on Women, Peace and Security (WPS) and APPG on PSVI, to continue inform the UK’s PSVI campaign. The event highlighted the need for quality funding to women's rights organisations, the need for GBV prevention, and the importance of the UK leading on gender equality initiatives. Following the event, IRC was invited to contribute an article to the FCDO Association Magazine featuring recommendations for the UK on its PSVI Campaign and Summit.

At the PSVI summit, the IRC’s CEO and President, David Miliband, participated in the opening plenary session on how to strengthen the global response to conflict related sexual violence, which the UK Foreign Secretary chaired and who welcomed IRC as a key partner. The Summit’s Declaration reflected a number of IRC’s recommendations, including clearer definitions of conflict related sexual violence, emphasising the importance of prevention, strengthened language on the role and funding of women-led organisations, and an explicit commitment to reviewing progress.

SPOTLIGHT REPORT: WHY NOT LOCAL

We launched our annual report on gender-based violence with the FCDO and think tank Development Initiatives on International Women’s Day in March. The report titled, ‘ Why Not Local: Gender-based violence, women’s rights organisations, and the missed opportunity of COVID-19 ’ brought forward the latest quantitative findings on global humanitarian funding for gender equality and highlighted the continued lack of funding to local women’s organisations.

WHAT WORKS

The IRC launched the second iteration of a ground-breaking international partnership to scale up innovative best practice to prevent violence against women and girls. The ‘What Works: Impact at Scale’ programme is a new seven-year programme, funded by the UK government. The IRC is leading a consortium with Raising Voices , Social Development Direct and CARE International to systematically design, implement and rigorously evaluate a range of approaches to scaling up violence prevention efforts, translating proof-of-concept evidence into robust, largescale programmes and strategies; as well as designing, piloting and testing

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new theory-driven violence prevention approaches. This year, What Works launched a number of policy and evidence briefs, including one on preventing conflict related sexual violence at the PSVI conference.

FUTURE OF UK AID

The IRC is a member of the Aid Alliance, which works to build support for UK aid by working with both politicians and the public in highlighting the impact of aid. Activities have included joint letters to the FCDO and Treasury, and Prime Minister, ahead of budget statements, as well as local community groups setting up stalls across the UK to speak directly to the public about what UK aid delivers.

We have also continued to work directly with Parliamentarians in making the case for highquality, high-impact UK aid, including through the provision of provided oral and written evidence to the International Development Committee and Independent Commission for Aid Impact’s inquiries into the use of UK aid funding to host refugees within the UK. Alongside regular sharing of parliamentary briefings, we have utilised these opportunities to make the case for poverty-focused ODA that is targeted where needs are highest and impact strongest: fragile and conflict affected states.

RESETTLEMENT, ASYLUM AND INTEGRATION ( RAI)

IRC is working with policymakers, partners, and our clients to improve resettlement, asylum, and integration policies to strengthen the UK’s response to forced displacement. More people than ever before – over 100 million – have been forced to flee their homes due to violence, oppression and other economic, social, or climatic shocks. Priorities for the response include calling for an expansion of resettlement programmes such as the UK Resettlement Scheme and the Afghan Citizens Resettlement Scheme, as well as increased and tailored support for refugees and asylum-seekers as they seek to integrate in their new communities. The IRC also supports the strengthening and reforming of current asylum policies so as to ensure the rights of asylum seekers are upheld.

This has been the first year of IRC UK’s RAI work which has seen several achievements. Throughout the year, we have built strong relationships with the Home Office and Parliament. In June, we submitted our petition on the UK Government’s response to refugees fleeing the crisis in Ukraine to the Home Office and held a parliamentary event with some of our clients during Refugee Week, where we had almost 30 MPs and Peers from across parties attend. On the anniversary of the change in government in Afghanistan in August, we reached out to Parliamentarians to share the current challenges facing the Afghan resettlement scheme, with a number of Parliamentarians sharing our content on their social media. IRC has also publicly pushed back against a host of deterrence measures, including the Rwanda Plan, by highlighting in media and Parliament the challenges associated with this scheme.

IRC has also engaged the Government on issues of crucial importance, such as the swift provision of identity documentation, which resulted in the majority of our clients receiving their Biometric Residence Permits after experiencing delays. These permits enable them to prove their immigration status and help verify their right to work. Lastly, IRC has sought to support sector efforts by joining campaigns such as ‘Lift the Ban’ for asylum seekers on the right to work and the Families Together Coalition which supports family reunion for refugees.

IRC PARTNERSHIPS

Through our partnership with the Royal United Services Institute (RUSI) where we published a collection of essays , we held a roundtable with the FCDO’s senior leadership team to discuss

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how the essay collection can contribute to the Foreign Secretary’s priorities and vision for the UK’s global role.

As well as sharing IRC’s priorities at the Labour Party Conference, we worked with the think tank Bright Blue to host a panel discussion on international crimes and accountability at the 2022 Conservative Party Conference. On the panel, we were joined by the new chair of Foreign Affairs Select Committee, a leading global expert in gender-based violence and Times foreign affairs journalist.

We also worked with the prominent foreign affairs think tank, Chatham House, where we secured two events for IRC’s President and CEO, David Miliband, to discuss the Afghanistan crisis and UK’s foreign policy in a fractured world. We also worked with them on a podcast where our Afghan Country Director and one of IRC’s experts discussed the themes of the Watchlist report.

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SUPPORT FOR OUR WORK

We remain extremely grateful to our generous philanthropic partners who have helped the IRC to sustain and grow our work around the world over the last year.

The war in Ukraine was a call for action from the global community, and we were humbled by the response from our IRC supporters. We were able to help our colleagues provide emergency support including cash assistance to thousands of families, largely women and children. The IRC has established teams in Ukraine, Poland and other neighbouring countries, ready to welcome those fleeing Ukraine. Members of The Fifty-One have been steadfast in their commitment to support all areas of the IRC’s work despite the number of crises taking place.

The Building a Better Tomorrow project supported by The Saïd and Asfari Foundations and a group of dedicated philanthropists entered its final year of implementation. The project supports Syrian refugee children in Lebanon with education, vocational training and protection support. We are thankful for the Foundation’s flexibility and partnership during another year of challenges in Lebanon.

We have continued to develop our connections with organisations within the philanthropic sector who have galvanized support for the IRC amongst their networks. These partnerships have taught us the importance of highlighting our innovative and client-focused approach further.

Our partners kindly supported our first UK Aid Match Appeal, ‘Protecting Milestones’, dedicated towards our malnutrition project in Nigeria. This project will give parents and healthcare providers the tools they need for children to reach crucial developmental milestones.

Lastly, we look forward to working with current and new partners in the year ahead where we remain focused on the needs of the clients we are proud to support.

We are particularly grateful for the support of the following philanthropic individuals as

well as others who wish not to be named:

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In 2022, 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, as well as enabling us to respond quickly in emergency situations.

Corporate Partners:

Citigroup Resilient Futures

Our flagship partnership with Citi Foundation continues to go from strength to strength and has now supported over 5,100 young people on the way to employment in seven countries and 4 continents.

With global travel restrictions easing, we were able to take our Citi stakeholders to visit Resilient Futures in Lebanon and meet our clients in person, hearing first-hand the difference the project has made.

When the Ukraine crisis struck, our corporate partners mobilised and surpassed all expectations with their support. Citi Foundation, the Trafigura Foundation, Neptune Energy, Bolt, the London Stock Exchange Group Foundation, Pearson and UBS Optimus Foundation all made generous contributions to our emergency appeal, helping to enable the IRC to be one of the first to respond on the ground.

We are so delighted to have such wonderful trust and foundation partners and express our sincere thanks to every single one of you. You help children recover from malnutrition and give them the best chance at life through early childhood development and education, as well as improving the health and wellbeing of families across the world, particularly those affected by crisis.

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Thanks to the support of Cartier Philanthropy we were able to support the re-settlement and integration of Afghan families in the US.

Thanks to OAK Foundation, we were able to respond to the Ukraine crisis to meet urgent needs.

Thanks to support from Khalsa Aid International, we were able to grow our UK programme and provide refugees in Southeast England with employment support.

SUPPORT FOR OUR WORK: Institutional partnerships

We continued to strengthen our relationships with government donors and institutions in 2022. 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: ETHIOPIA

Humanitarian needs in Ethiopia are steadily increasing as communities face multiple and simultaneous crises, including protracted and new conflicts, food insecurity, floods, drought, and desert locusts. An estimated 26 million people required humanitarian assistance in 2022, including 4.5 million people who are displaced across the country, of which more than 2 million people are living in camps or camp-like settings.[1]

In 2022, Irish Aid granted €6million to IRC through the Emergency Response Mechanism (ERM). The ERM is designed to address country wide emergency needs, with a particular focus on protection, water, hygiene and sanitation, health, nutrition, food security and livelihoods, emergency shelter/non-food items, education in emergency and multipurpose cash assistance response to conflict-displaced and drought affected people.

The funding from Irish Aid complements the work funded by ECHO, with emergency interventions and support being delivered entirely by local partners on the ground. These interventions are designed through multiple community consultations, including focus group discussion, key informant interviews and other primary and secondary data collection, where project activities and response strategies are based on community inputs. A few examples of these interventions funded by Irish Aid include:

Through Irish Aid funding, an estimated 355,401 individuals will receive support under the ERM over the course of the project.

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WEST AFRICA: CHAD

The humanitarian situation in Chad is complex, with ever-growing needs caused by a combination of natural and man-made humanitarian crises. An estimated 6 million people, 36% of the country's population, need humanitarian aid in 2022, suffering primarily from the consequences of intercommunal violence, displacement, food scarcity, floods, and epidemics. Their needs include food security, nutrition, health, water, hygiene and sanitation, protection, education, shelter, and non-food items. Violence and conflict in neighbouring countries have triggered movement of refugees and asylum-seekers (around 574,000), with more than 381,000 persons currently internally displaced. Civilians are also victims of internal conflicts between communities, and due to the scarcity of resources and lack of infrastructure, there is limited capacity to assist the displaced. Recent flooding, exacerbated by the effects of climate change on the Sahel, has affected nearly 1.4 million people in 16 of the country's 23 provinces.

To help meet the needs of some of Chad’s most vulnerable populations, the IRC has been implementing two projects respectively in the Lac, Guéra and Wadi-Fira regions of the country with funding from the Agence Française de Développement (AFD) since late 2019.

The €10 million ADELAC project responds to the needs of young children aged 0-14 years, and of their parents or caregivers, in the areas of primary and reproductive healthcare, early childhood development, school enrolment, gender-based violence case management, and literacy. It aims to reach 32,709 clients (24,464 female and 8,245 male) by the time it ends in March 2024. IRC leads the consortium including international NGOs COOPI and Initiative Développement and local partner PADIESE. In 2022 the project was able to, among others, case-manage 529 gender-based violence cases by referring survivors to follow-up services (medical, psychosocial, and legal), and enrol 2,776 school-age children (1,348 girls and 1,428 boys) into catch-up classes. To encourage young female learners, the 150 best girl students in 14 schools supported by the project received school material prizes at the end of their academic year.

The €5 million PROGESAN project responds to acute needs around child and maternal mortality: according to a 2019 survey, one in eight children in Chad dies before reaching the age of five due to infectious diseases such as malaria, pneumonia and diarrhoea, with malnutrition being a major contributing factor. The IRC-led consortium includes national partner ASTBEF and academic institutions. The project focuses on sexual and reproductive health, including primary healthcare provision, protection, and awareness-raising on behaviour change around harmful practices. It aims to reach 78,279 clients by supporting 21 health centres (5 of them in refugee camps) by October 2023 through the provision of midwives to the centres, offering free care to pregnant women and children under 5 years of age, training local healthcare providers in reproductive health, and equipping and stocking health facilities.

The PROGESAN project has exceeded its target for children under 5 years of age registered for curative consultations. Through this project, IRC found that awareness-raising within communities has contributed to behaviour change, resulting in greater demand for family planning and the reduction of forced child marriages. In parallel, life skills sessions organised with 255 “Girl Shine” girls have created greater awareness of the sexual and reproductive health services that the project offers. Lastly, the participation of academic partners, Columbia University and the University of Ndjamena, enabled the consortium to more effectively identify barriers to free access to health services, and involve community actors in advocacy around them.

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GREAT LAKES: CAR

The scale of humanitarian needs in the Central African Republic (CAR) has increased with the upsurge in armed conflict over 2021. The number of people in need of humanitarian assistance and protection increased by 16% in 2022 compared to the previous year, reaching a staggering 3.1 million people: 63% of the population.[[1]] The combined impact of insecurity, economic downturn and COVID-19 have increased food insecurity. Gender-based violence (GBV), in particular sexual violence, has also increased. The political and security situation remains volatile.

The Swedish International Cooperation Agency (Sida) funding has enabled the IRC to reach the most vulnerable conflict-affected people in CAR across three programme areas: health, protection, and economic wellbeing. Outcomes of the project were selected based on their newly developed country Strategy Action Plan and the potential for cross-sectoral complementarity. For example, protection and health outcomes address the most acute threats to vulnerable groups, while economic wellbeing addresses the root economic causes of vulnerability to health and protection threats.

Through this programme IRC has reached over 8,000 individuals through GBV awarenessraising activities, with 100% of women and girls surveyed reporting knowing where to go for assistance if they experience violence. The Supporting Adolescents and their Families in Emergencies (SAFE) component has been particularly successful in contributing to safe and supportive environment for adolescents. Additionally, more than 2,200 children have received health care services for malaria, diarrhoea or acute respiratory infections, and 90,000 new outpatient consultations are planned to take place by March 2023.

This critical support has been provided and adapted using the flexibility of the Programme Based Approach. This approach is highly welcomed in humanitarian crisis such as CAR, as it allows us to adapt programming based on the changing needs. In CAR, this made it possible for IRC to respond to crisis in Bamingui-Bangoran prefecture when no other protection actors were present, as well as in Ouham Pendé prefecture.

[1] OCHA, Situation Report, January 2022.

MENA: SYRIA

The IRC implemented its first Ministère de l'Europe et des Affaires étrangères (French Ministry of Foreign Affairs) funded grant in the Middle East and North Africa (MENA) region in 2021/22. The €500,000 grant aimed to enhance the physical, mental and legal safety of internally displaced people (IDPs) and returnees in Northeast Syria. During the grant IRC delivered protection services in Northeast Syria’s Al Hasakeh, Ar-Raqqa, Deir ez-Zor and Kisreh governorates, Al Hol camp, and informal settlements. The IRC reached 14,132 (7,412 women, 6,720 men) individuals mitigating threats to their mental, physical, and legal safety.

A foundational intervention of this project was the ongoing monitoring of individual protection needs and community protection risks, producing high-quality protection analysis reports and support responsive to specific needs. Protection monitoring teams, consisting of both male and female staff to ensure access to all communities and groups, undertook 2,137 protection assessments.

IRC’s protection case management team delivered services to 543 people at risk including people living with a disability, the elderly, and persons with psychological and chronic illnesses. Caseworkers used basic helping techniques such as psychological first aid while assessing needs and concerns and by listening and comforting clients. Furthermore, the protection team

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facilitated 750 (417 women, 333 men) referrals of identified at-risk individuals to service providers, with a 100% success rate in all referred beneficiaries receiving access to support.

The IRC legal team delivered 3,668 legal awareness-raising sessions and 424 legal return messages to 8,491 (4,893 women, 3,598 men) Syrian IDPs, Iraqi Refugees, and beneficiaries from the host community, focusing on the importance of civil documentation and Housing, Land and Property documents in Al Hol camp, and informal settlements. Finally, mobility devices and care kits were distributed to 1,267 (621 women, 646 men) persons with disabilities and the elderly.

As donor focus has started to shift to other conflicts and emergencies it is important that the IRC continues to diversify its funding sources in Syria. This project has been a good example of that and its successful implementation will hopefully enable the IRC to access further French government funding in the coming financial year.

ASIA: PAKISTAN

Balochistan is the most economically deprived region of Pakistan, with over 70% of the population living in poverty. Long-standing political conflicts and recurring natural disasters (the last of which the floods that impacted the country in the summer 2022) created a chronically unstable environment, with most of the population living in small and dispersed rural settlements with no access to basic services, including education.

Despite government and UN-led initiatives, by 2019 70% of Balochistan school-age children were out of school. The lack of basic services and livelihoods opportunities is compounded by extreme gender inequalities, and women and girls face widespread discrimination and marginalisation in their efforts to gain access to and control over services and resources.

In this context, the Teach and Educate Adolescent Girls with Community Help (TEACH), funded under the FCDO Girls Education Challenge stream, set the ambitious goal to bring outof-school girls back to formal education and provide them with the means for their social and economic empowerment both in their communities and within their families. Following a long but productive inception phase, at the time of the start of the implementation, COVID-19 hit the world, dramatically changing social interactions, including well-established teaching and learning methodologies. COVID-19, with related lockdowns, closures and widespread feeling of insecurity of social contact required the whole project implementation strategy to be revised to cope with the new reality, including through the provision of Personal Protective Equipment and Infection Prevention and Control sensitisation.

To navigate the existing challenges while ensuring quality education services, TEACH shifted to a blended learning approach. Home-based classes for small groups of students were established at community centres or family houses, and face-to-face lessons were coupled with remote learning by means of radio lessons and WhatsApp recordings. Related implementation issues such as radio signal in remote areas, availability of radio devices or girls’ access to mobile phones were proactively tackled, and traditional gender norms were challenged through a comprehensive sensitization and communications strategy targeting families, communities and authorities.

Following the FCO-DFID merger and subsequent FCDO budget review in late 2020, TEACH had reduced its budget by 15%, which limited the project’s target ambitions and required a new redesign of the intervention’s logic. Despite this, classes continued, integrated by tailored financial literacy vocational training activities to support girls’ economic empowerment as well

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as advocacy and protection actions to ensure girls’ psychosocial wellbeing and stimulate selfreflection on girls’ education and role in family and society.

While entering in the final months of implementation, the project could eventually showcase the results of years of efforts. The end-line assessment, presented to FCDO showed tremendous improvements in literacy (with girls’ score improved by 42% compared to baseline data) and numeracy (scores improved by 39%) results. Most important, to date the TEACH accelerated learning programmes have allowed almost 12,000 out-of-school girls to reenter the formal education pathway consistently with their age and knowledge, and with the full support of their families and communities.

LATIN AMERICA: VENEZUELA AND COLOMBIA

Venezuela's prolonged economic, political and security crisis, which has led to hyperinflation, power outages and food and medicine shortages, has resulted in a migration crisis affecting more than 6 million people, with Colombia as the largest host country for Venezuelan refugees and migrants. The crisis of Venezuelans in host countries is primarily one of access to services. For transit travellers, protection risks along the migration route have been exacerbated by numerous influences such as natural disasters, armed conflicts, xenophobia and discrimination, making integration even more difficult.

Given the multidimensional nature of the crisis, the intervention supported by the Swedish International Cooperation Agency (Sida) provided an integrated humanitarian response by delivering Sexual and Reproductive Health services and Gender Based Violence prevention and response programmes in both countries. In Colombia, IRC was able to reach more than 12,000 Venezuelan refugees and migrants and vulnerable host community members. In Venezuela, more than 13,700 vulnerable people were reached.

The use of the Programme Based Approach (PBA) has given the teams time and flexibility to evaluate strategies and adapt to contextual changes and enabled them to reach more people with needs-based services. The PBA increased the IRC’s capacity to support survivors of violence against women, as assistance could be tailored to the specific needs of each case, resulting in an appropriate response that promoted the well-being of the target population. As migration dynamics evolved, more Venezuelans are returning to their country of origin, increasing the number of people in transit, for example in Ipiales (Nariño). This required an adaptation of the socialisation strategies and delivery of activities. Thanks to the flexibility of the PBA, increased efforts could be made to improve the capacity of IRC and partner staff.

IRC worked with local partner organisations with extensive experience in providing humanitarian aid for Venezuelan migrants, which helped to increase the scope and quality of programmes. In Colombia, our local partners Corporación Organización Minuto de Dios (COMD) and Fundación de Promoción Integral y Trabajo Comunitario Corazón de María (PROINCO) work in the border areas of Norte de Santander (border to Venezuela) and Nariño (border to Ecuador). In Venezuela, IRC worked with six partner organisations, Asociación Larense de Planificación Familiar (ALAPLAF), Asociación Venezolana de Servicios de Salud de Orientación Cristiana (AVESSOC), Fundación Primeros Auxilios LUZ Paul Rene Moreno Camacho (PALUZ), Asociación Civil Red de Casa Don Bosco (RCDB), Observatorio de Investigaciones Sociales en Frontera (ODISEF) and Asociación Civil Acción Zuliana por la Vida (AZUL+) strengthening their capacities to provide comprehensive services in the states of Tachira, Zulia, Lara, Carabobo and Caracas.

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SUPPORT FOR OUR WORK: Institutional grant-funded activities

Framework agreements & partnerships

Sida Humanitarian Framework Agreement

Since becoming a strategic humanitarian partner for Sida in 2011, our Humanitarian Framework (HFA) partnership has continued to grow providing valuable funding that enables IRC and our partners to deliver life-saving humanitarian assistance in the world’s worst humanitarian crises. The IRC remains hugely appreciative of Sida’s long-term partnership to support our life-saving work around the world.

In 2022, Sida funding has supported IRC programmes in 14 countries: Burkina Faso, Cameroon, Central African Republic, Chad, Colombia, Ethiopia, Libya, Mali, Myanmar, Nigeria, South Sudan, Syria, Venezuela and Yemen. This year also includes a commitment to support multi-year humanitarian programming in Mali, Nigeria and South Sudan. To maximise the impact of our humanitarian programming with Sida funds, we have continued to use the Programme Based Approach (PBA) in all country projects. This 100% flexible funding contributes to the goals set out in the country Strategy 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. Alongside our humanitarian response in these countries, 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. This year, Sida has also extended its support to IRC as host of the Libya INGO Forum, an independent platform which enables a cohesive voice and positioning, and coordination of humanitarian aid and access for the Libya humanitarian response.

The Sida-funded Rapid Response Mechanism (RRM) continues to be a key source of funding for IRC’s emergency response. The RRM provides pre-positioned funding for IRC to respond to sudden onset emergencies. This funding is the backbone of IRC’s larger-scale emergency response capacity. In 2022, Sida funds have supported life-saving responses following the devasting flooding in Pakistan, providing communities in Balochistan and Sindh with access to mobile health teams for health and nutrition screening and treatment, as well as cash transfers to help meet their urgent household needs. The RRM has also helped IRC to support drought affected communities in Ethiopia with clean water, access to healthcare and multipurpose cash transfers for people affected by food insecurity in South Sudan, as well as supporting people displaced by violence in Burkina Faso.

Sida continues to fund an IRC project to build the skills of frontline staff in complex environments in humanitarian negotiation and humanitarian access management, ultimately ensuring we can reach the most vulnerable and hard to reach populations. In the first year of the project, new and revised internal guidance has been developed for both humanitarian access management and humanitarian negotiation. To further deepen knowledge and quality in our programming, this year Sida is also supporting an innovative pilot project in Nigeria which is improving access to quality education for conflict-affected children through locally developed EdTech solutions. Protection for crisis-affected people is a core component of all IRC humanitarian responses and a strategic priority for Sida, therefore Sida has also chosen to

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support a project which will ensure frontline protection actors have improved knowledge, skills, resources, and capacity for how to organise and analyse data for a more in-depth understanding of the protection risks present in their context and to inform collective strategies towards protection outcomes. This project is further testing and rolling out the Protection Analysis Framework which was jointly developed by IRC with the Danish Refugee Council (DRC), in collaboration with the Global Protection Cluster (GPC).

Irish Aid Strategic Partnership

IRC is delighted to have renewed its Strategic Partnership with Irish Aid for a further three years. The 2022-2024 programme, responding effectively and with accountability to women and girls experiencing gender-based violence (GBV) in humanitarian settings, builds on more than six years of working in partnership with Irish Aid to address GBV in emergencies. Our previous agreement ended in December 2021, successfully delivering high quality protection and empowerment programming to women and girls in some of the world’s most challenging humanitarian contexts, despite the major challenges posed by the COVID-19 pandemic. In addition to reaching over 130,000 community members, primarily women and girls impacted by protracted crises in East Africa, this three-year partnership with Irish Aid worth nearly €4.8 million, enabled us to respond to acute emergencies in eight different contexts from Cyclone Idai in Zimbabwe to post-electoral conflict in the Central African Republic. Through a unique and holistic framework approach, country programming was reinforced by policy and advocacy activities including compiling new evidence on the lack of funding for GBV prevention and response, and advocating for its prioritisation from the onset of every emergency. Learning activities also meant that over 100 staff from across Asia, Africa, the Middle East, Latin America, Europe and the US shared programmatic learning and best practice on women’s protection and empowerment.

Our new partnership with Irish Aid replicates this successful model including pre-positioned funds which can be accessed quickly to put in place emergency response GBV services. In addition, the IRC continues to deliver programming for women and girls in longer-term humanitarian settings in Kenya, Somalia, Ethiopia, South Sudan and Burundi. This new partnership incorporates aspirations held by both Irish Aid and IRC to work increasingly through local partners, striving for 20% of annual country programme budgets by the third year to reach local women’s rights organisations. In this first year of the new partnership, Irish Aid funding has also helped IRC deliver essential GBV services in Pakistan, protecting women and girls impacted by the devastating floods.

Disasters Emergency Committee

The IRC became a proud member of the Disasters Emergency Committee (DEC) in 2021. This comes at a critical time when the devastating combination of conflict, economic turmoil caused by COVID-19, and climate change is seeing an increase in humanitarian needs globally, and a record number of displaced people. The IRC has already joined with the DEC and member agencies to support three hugely successful appeals, raising funds in the UK to meet the critical needs of crisis affected communities through the Afghanistan Crisis Appeal, the Ukraine Humanitarian Appeal, and the Pakistan Flood Appeal. The generous response of the British public, FCDO and other supporters to these DEC Appeals has led to more than £17 million allocated to the IRC’s humanitarian responses.

Complementing the IRC’s humanitarian response in these three acute crises, funds raised with the DEC enabled IRC to support more than 19,000 Afghans with a range of services including

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winterisation assistance to improve safe shelter during the harsh winter, and a cash assistance programme to help meet basic household needs. Funds raised with the DEC have also supported our life-saving response to those displaced by conflict in Ukraine, providing more than 29,000 individuals with multipurpose cash so people could meet their immediate basic needs with dignity and avoid the use of negative coping strategies. When floods devastated Pakistan in 2022 leaving millions in need of urgent help to survive, the IRC was able to provide immediate life-saving support including access to clean drinking water, access to safe and effective primary healthcare, and access to mental health and psychosocial support thanks to its membership of the DEC.

Foreign, Commonwealth and Development Office (FCDO) Commercial Contracts

We are pleased to have completed the inception phase for three FCDO commercial contracts.

  1. What Works to Prevent Violence: Impact at Scale, £45m, 2012-28

  2. Education Research in Conflict and Protracted Crisis (ERICC), £15.8m, 2021-24 Ensuring Quality Access and Learning for Mothers and Newborns in Conflict-Affected Contexts (EQUAL), £7.9m, 2021-26

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Reference and administrative details of the charity

Trustees Dr Titilola Banjoko (Chair) Kemal Ahmed Najwa Al Abdallah Sir Hugh Bayley Alistair Burt (External Relations Committee Chair) Ciaran Donnelly Francesco Garzarelli (Audit and Governance Committee Chair from 2 March 2022) Ian Barry (Audit and Governance Committee Chair) (to 30 November 2021) Jacqueline Muna Musiitwa (to 30 November 2022) Lynette Lowndes (Safeguarding Committee Chair) Kathryn Ludlow (People and Culture Committee Chair) Huey Nhan-O’Reilly Cressida Pollock Richard Winter Noelia Serrano (from 7 July 2022) Executive Director Laura Kyrke-Smith Company secretary Naima Siddiqi Registered office and principal 100 Wood Street operating address London EC2V 7AN Company registration number 3458056 (England and Wales) Charity registration number 1065972 Auditor Crowe U.K. 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

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Solicitors

Bates Wells 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.

In September 2022, the Board of Trustees adopted a new term rotation policy taking into account guidance from the Charity Commission and examples from peer organisations. The new policy states that Board members may serve up to two three-year terms. At the recommendation of the People & Culture Committee, the Board may vote to keep a Board member (who wishes to stay) for a third term of one or maximum two years. All Board members must rotate off the board after 8 years. IRC NY has a right to a representative on the IRC UK Board and that individual (currently Ciaran Donnelly) does not need to rotate off the Board.

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:

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IRC UK also encourages Board members to visit programmes during the course of their tenure. Due to the COVID-19 pandemic, the full Board was unable to make any programme visits. Nevertheless, the Executive Director and Chair of the Board travelled to Poland in August and met with the country director and visited programmes in Poland for Ukrainian refugees. The Chair also visited a number of programmes while on a trip to Nigeria.

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:

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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.

In October 2021, the Board approved the engagement of a consultancy firm, the Office of Modern Governance, to conduct an independent review of the functioning, governance and effectiveness of IRC UK ’ s Audit and Governance Committee. Since the recommendations of this report largely overlapped with the outstanding actions from the Code, all actions and recommendations were rolled into one register to monitor their implementation, which is monitored by the Audit and Governance Committee.

Of the 55 recommendations of the consultant ’ s report, 33 were due to be actioned by the end of FY2022; all but 2 of these were completed at that time. Following the recommendations of the report, there have been strengthened practices in the areas of committee dynamics and functioning, ways of working and support, and efficiency of meetings and papers. The remaining actions focus primarily on induction, training and development and are due to be completed by June 2023.

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Management

Laura Kyrke-Smith, Executive Director, leads IRC UK. The Executive Director works with a UK Senior Management Team (SMT), who meet regularly to review and operationalise organisational business.

UK Senior Management Team

Denisa Delic Advocacy Director Monica Liljeroth Financial Controller, UK Zaheen Tariq Human Resources Operations Manager, UK Khusbu Patel Director – Strategic Partnerships Alice Herzog Head of Mass Markets, UK Peggy Walters Communications Director, UK Emery Igiraneza Head of Programmes, UK

The Executive Director is ultimately responsible for organisational decisions, together with the SMT and 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 three 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, People & Culture, Safeguarding and External Relations. 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 protecting those on lowest salaries from the pressures of higher costs of living. 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. We published 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 the IRC NY Senior Vice President (SVP) for Europe, 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. 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.

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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 recognises the inherent biases and power imbalances in our organisation, which in turn reflect longstanding historical and colonial injustices. We also recognise the need to confront and stop the harmful practices that result from racism and discrimination at the IRC. Across race, gender and other protected characteristics like disability and sexual orientation, and for those with refugee / asylum status – those whom the IRC serves – we can do better. We are determined to keep driving forward progress in IRC UK and more widely in the IRC, as part of the global IRC network.

In FY21, IRC UK launched a Diversity and Inclusion (D&I) Action Plan, which included 79 important and urgent actions to drive necessary change quickly. 60 were complete or embedded in the way we work by April 2022, thanks to efforts across UK-based staff and teams, and other actions were rolled in to the FY22-24 strategy or no longer relevant.

In FY22, IRC UK launched a Gender, Equality, Diversity and Inclusion (GEDI) Strategy to build on the FY21 Action Plan. This strategy sets out how we will continue to make IRC UK a more diverse, equitable and inclusive place to work through to 2024.

It summarises work to date driven by IRC UK teams and sets out key gaps – and strengths – we know still exist, whether through UK ethnicity and gender pay gap reporting, recommendations from external experts, and feedback from staff. Based on these learnings, it defines IRC UK’s strategic focus areas and situates them within the framework of the global IRC GEDI vision and objectives.

At the core of this strategy is action: in it, IRC UK commits to 75 targeted actions by FY24 to drive meaningful and needed progress. These actions keep a necessary focus on race and ethnicity while strengthening our commitments to people with disabilities, to LGBTQ+ staff and clients, and to people with lived experience of conflict and displacement. These are things like setting out how exactly we will consult UK clients on UK RAI programme design and how we’ll compensate them for their expertise; how we’ll grow opportunities for career development for staff from underrepresented groups; or how we’ll build accessibility into our everyday, drawing on disability inclusion expertise.

The IRC UK Board of Trustees committed to its own GEDI Action Plan in 2021, recognising its role in supporting IRC UK to become a more diverse and inclusive organisation. The Board’s

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Action Plan included a number of commitments, like appointing GEDI Board champions, including diversity and inclusion as a standing item at all Board meetings, and participating in annual training. Trustees also committed to providing their own GEDI data and to ensuring that lived experience of conflict and displacement is represented on the Board, gender balance is maintained, and at least one third of Trustees self-identify as people of colour. The Board met and maintained these ambitions while developing next steps for their Action Plan in FY22.

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 2022.

Communicating with staff

IRC UK ensures ongoing information sharing and dialogue, by both internal electronic communications as well as regular hybrid all-staff meetings. As part of its inclusive communications commitments, IRC UK also created new channels for engagement and learning in FY22, including monthly ‘ IRC Connects ’ staff lunch and learn events and a Teams channel for communication between all UK-based staff.

After the lifting of COVID restrictions, IRC UK organised its first away day in 2022 to bring UKbased staff together to learn about teams ’ work, meet colleagues in person and hear from UK clients.

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

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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.

During 2022, IRC UK completed the UK Government’s Modern Slavery Assessment Tool (MSAT), a comprehensive assessment of IRC’s global policies, practices and training to identify any areas of improvements in our protections and to reduce the risk of exploitation of workers in our supply chains. Undertaking this assessment was recommended by the FCDO, since IRC UK is an important supplier to FCDO. IRC UK received the very favourable score of 85% and no recommendation for immediate actions. Some of the recommendations were not applicable to a charity such as IRC UK, however IRC will take on the recommendation to coordinate the completing of the annual Modern Slavery Statement with a review of the MSAT submission.

We have had no relevant modern slavery cases reported in 2022. 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.

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 Safeguarding Units drive forward a unified organisational strategy to continually strengthen our approach to safeguarding our staff and clients. We have established processes from recruitment through to off-boarding of staff

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to ensure repeated frequent communications, behaviour setting, and standards are known and upheld by all staff. All IRC staff and trustees 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.

2022 was dedicated to upgrading and implementing IRC’s Safeguarding Strategy. By using an IRC-wide consultative process we are moving from a centralized model to a much more distributed mainstreaming model. Staff training, awareness and overall governance will be held globally by IRC’s new People & Culture organization. Risk mitigation, client awareness, reporting and response will be held by technical and programme delivery units around the globe.

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. Professional fundraisers are used by the organisation for face-to-face fundraising on our Weekly Lottery and Regular Giving product, handling inbound telephone calls and outbound telemarketing.

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 necessarily 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, or speaking to the public on behalf of the organisation and undergo regular 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

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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 our own monitoring scheme in place. Face-to-Face fundraisers are closely monitored by the operator and we will begin our own monitoring scheme once the programme is properly established.

We are satisfied that we have complied with all relevant legislation and guidance on best practice. We received 68 complaints in 2022 (2021 – 123). These were all resolved by our supporter care team, in line with internal policy.

Financial review

Total income for the year ended 30 September 2022 decreased by £1.3m to £114.4m (2021 - £115.7m). Unrestricted income increased in FY 2022 to £16.7m (2021 - £13.9m), which includes a 56% increase in donations and legacies to £5.4m (2021 - £3.0m), and other income of £0.07m (2021 - £0.9m).

IRC UK’s principal restricted funding sources were:

£29.1 million (2021: £57.1 million) £27.8 million (2021: £20.5 million) £8.9 million (2021: £nil million) £4.4 million (2021: £1.9 million) £4.3 million (2021: £3.3 million) £3.4 million (2021: £2.7 million) £2.6 million (2021: £0.1 million) £2.2 million (2021: £2.5 million) £1.8 million (2021: £6.0 million) £1.8 million (2021: £2.7 million) £1.1 million (2021: £0.5 million) £0.8 million (2021: £0.3 million) £0.7 million (2021: £0.3 million) £0.6 million (2021: £0.5 million) £0.5 million (2021: £0.7 million) £13.2 million (2021: £0.7 million)

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

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Investment policy

IRC UK’s cash holdings, totalling £11.3 million as at 30 September 2022 (2021 - £13.1 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.

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Review of reserves

Funds and reserves totalled £10.2 million as of 30 September 2022 (2021 - £5.1 million), of which £4.64 million (2021: £Nil) is restricted funds. This represent unspent donations raised during specific appeals, such as the DEC appeals, which had not been spent at the year end. £214k (2021 - £285k) is held in fixed assets.

IRC UK ended the year with net unrestricted income of £0.4million. This has allowed IRC UK to replenish reserves by the same amount, resulting in free reserves (excluding fixed assets) totalling £5.3 million (2021 - £4.8 million). This equates to seven months of unrestricted operating expenditure (2021 - eight months). The amount of reserves has increased in total when compared to 2021. When these amounts are reviewed by reference to percentages, free – reserves cover 57% of unrestricted operating expenditure (2021 70%). 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 years as activities following the pandemic are increasing.

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 pandemic and the current global economic downturn on the charity and have concluded that, despite the continuing longer-term uncertainties of these impacts, 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 £97.7 million (2021 - £102 million), and restricted expenditure for the year was £93.0 million (2021 - £102 million), which leaves restricted fund balances carried forward of £4.6 million (2021 - £nil)

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.

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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 across multiple income streams following from reductions in the Foreign, Commonwealth and Development Office (FCDO) aid budget and reductions in private/individual giving due to the impacts of COVID-19, then economic decline coupled with rising inflation. Reduced funding would lead to a reduction in IRC UK’s income and downsizing of programmes and have knock-on effects, like reducing IRC UK’s ability to influence aid policy.

Mitigation: IRC UK continued to engage with FCDO, directly and with other peer NGOs, to underscore the importance of aid spending and to highlight how our work is aligned with their strategic goals. IRC UK also pursues its private fundraising strategy working closely with global colleagues and ensuring that targets are set with recent performance in mind.

  1. As with all large charities operating internationally in complex environments, IRC UK is susceptible to the risk of a serious incident occurring. These risks were increased by COVID-19 restrictions and with client-facing programmes operating in the UK. If it is not adequately managed or reported, the potential consequences could include harm to our staff and/or clients, donor audits or investigations, suspension or loss of funding, a Charity Commission statutory inquiry, adverse publicity and loss of public trust.

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.

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.

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Strategy

Strategy100 is the IRC’s global organisational strategy. It is the IRC’s strategic plan to guide our work as we approach the 100[th] anniversary of IRC’s founding in 1933. It informs how we can best deliver on our mission in the face of a challenging and ever-changing external environment.

Strategy100 defines the change we want to see in clients’ lives, who remain at the centre of our strategy. It includes five overarching goals to achieve this change: increasing our impact , expanding our scale , using our influence, investing in our people , and stabilising our funding .

IRC UK developed its own Strategic Plan setting out UK-specific contributions to advance these goals during the first phase of Strategy100’s implementation, which lasts from 2022 to 2024. For each of these UK objectives, the UK Strategic Plan defines specific actions to make tangible progress by 2024. One particular focus has been the development of a Carbon Reduction Plan, as part of a growing number of workstreams to improve the sustainability of the organisation, for publication in 2023.

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Streamlined Enery and Carbon Report

Introduction

The effect of climate change is becoming more prevalent, 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 2022, 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 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 2022, 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.

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 baselines figures for us to compare against 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.

Table 1 Summary of Energy and Carbon Impacts for 2022 with our intensity ratios

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Energy Source GHG
Scope		 Consumption
(kWh)		 Greenhouse Gas
Emissions (tCO2e)		 Greenhouse Gas
Emissions (tCO2e)
2022 2021 2022 2021
Gas 1 80,023 68,297 14.5 12.51
Electricity 2 63,246 135,422 13.6 28.75
Total 143,269 203,719 28.1 41.26
Intensity ratios
Area 189
kWh/m2		 285
kWh/m2		 0.04
tCO2e/m2		 0.06
tCO2e/m2
Full Time Employees 727
kWh/FTE		 1,314
kWh/FTE		 0.14
tCO2e/FTE		 0.27
tCO2e/FTE

For business travel there were no recorded personal car journeys, and therefore energy and carbon impacts are nil for the year ending 30 September 2022. 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:

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Methodology

Overall, our methodology for preparing the energy and carbon report follows the principles set out in Environmental Reporting Guidelines[1] : namely, relevance, completeness, consistency, and transparency.

Our energy and carbon emissions are based on our UK operations for the year 1 October 2021 to 30 September 2022. 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 (m[3] ) 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).

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 2022.

Limitations

The gas consumption data and the estimate of the amount of diesel consumed by the backup generator reflected the consumption of the entire building. This limitation on data availability means that any changes IRC UK may make in the future to reduce their gas consumption may not be reflected in the data reported, as they are significantly outweighed (in terms of floor space, and therefore likely also consumption) by the other tenants of the building.

There was a lack of data for gas consumption between October 2021 and January 2022 and electricity consumption between October 2021 and December 2021 due to a change in building management. This limitation was compensated for through taking the average consumption across all months with data available and using the average as a proxy for the months data was not available.

1Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance March 2019, published by HM Government

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Statement of trustees’ responsibilities

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 adequate 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:

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

Dr. Titilola Banjoko Chair

Francesco Garzarelli

Chair of Audit and Governance Committee

Approved by the trustees on [21 March 2023]

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Independent auditor’s report Year to 30 September 2022

Independent auditor’s report to the members of International Rescue Committee, UK

Opinion

We have audited the financial statements of the International Rescue Committee, UK (‘the charitable company’) for the year ended 30 September 2022 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.

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.

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Other information

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.

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:

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Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement as set out on page 45. The trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in 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 non-compliance 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.

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

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charitable company operates, focusing 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.

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Use of our report

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

[ ]31 March 2023

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Statement of financial activities, Year to 30 September 2022 (incorporating income and expenditure account)

Notes Unrestricted
funds
£’000
Restricted
funds
£’000
Total
2022
funds
£’000		 Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2021
funds
£’000
Income and expenditure
Income from:
Donations and legacies
1
Investments
Charitable activities
2
Other Trading Activities
Other Income
Total income
Expenditure on:
Raising funds
4
Charitable activities
. Health
. Safety
. Education
. Economic wellbeing
. Power
. Other
Total charitable activities
5
Total expenditure
3
Net income for the year
6
Balances brought forward
at 1 October 2021
Balances carried forward
at 30 September 2022
5,362
72

11,309
2
—
5,827
—
91,861
—

11,189
72
103,170
2
—		 3,024
—
9,999
927		 564
—
101,203
—		 3,588
—
111,202
927
16,745
97,688
114,433		 13,950 101,767 115,717

5,579		 —


5,579
 3,601 — 3,601
3,114
3,805
1,048
2,267
229
270		 28,255
30,666
7004
22,272
2,076
2,769		 31,369
34,471
8,052
24,539
2.305
3,039		 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

10,733		 93,042 103,775 8,405 101,767 110,172

16,312		 93,042 109,354 12,006 101,767 113,773
433
5,094		 4,646
—
5,079

5,094		 1,944
3,150		 —
—		 1,944
3,150
5,527 4,646
10,173		 5,094 — 5,094

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.

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Balance sheet as at 30 September 2022

Notes
2022
£’000		 2022
£’000		 2021
£’000		 2021
£’000
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

49,530
11,290		 214
9,959		 35,945
13,080		 285
4,809
60,820

(50,861)		 49,025
(44,216)
10,173 5,094
4,646
5,527		 —
5,094
10,173 5,094

Approved and authorised for issue by and signed on behalf of the trustees:

Dr. Titilola Banjoko Chair

Francesco Garzarelli Chair of Audit and Governance Committee

Approved by the trustees on [21 March 2023]

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Statement of cash flows Year to 30 September 2022

Notes
2022
£’000		 2021
£’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 2021
B
Change in cash and cash equivalents due to exchange
rate movements
Cash and cash equivalents at 30 September 2022
B

**(1,522) **		 (5,060)


72
—		 —
(4)
72 (4)


(1,450)

13,080
(340)
(5,065)

18,085

59

11,290
13,080

Notes to the statement of cash flows for the year to 30 September 2022

A Reconciliation of net movement in funds to net cash provided by (used in) operating activities

ivities
2022
£’000
5,079
71
(72)
340
(13,585)
6645
(1,522)		 2021
£’000
1,944
70

—
(59)

(1,168)
(5,847)

(5,060)
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
2022
£’000		 2021
£’000
Cash at bank and in hand
Total cash and cash equivalents		 11,290 13,080
11,290 13,080

C Analysis of changes in net debt

alysis of changes in net debt
At 1
October
2021
£’000
Cash flows
£’000

(1,450)		 Other non-
cash
changes
£’000
(340)		 At 30
September
2022
£’000
Total cash and cash equivalents 13,080 11,290

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Principal accounting policies Year to 30 September 2022

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 2022.

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 Statement of Recommended Practice: Accounting and Reporting by 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 and United Kingdom Generally Accepted Accounting Practice.

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:

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Principal accounting policies Year to 30 September 2022

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 most significant areas of judgement that affect items in the accounts are detailed above. The trustees have considered the impact of the pandemic, the current global economic downturn and the rising cost of living on the charity in the financial year and have concluded as that, despite the continuing longer term uncertainty of its impact in the UK and globally, 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.

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 income is accounted for when IRC UK is entitled to the funds, the amount can be quantified and receipt of the funds is probable. Where income is received in advance of providing goods and/or services, it is deferred until IRC UK becomes entitled to the income.

Grants and income 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. This includes income received in relation to DEC appeals. Income from individuals and other private organisations has been included as donations.

For performance-related grants and contracts, 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).

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Principal accounting policies Year to 30 September 2022

When income is received as a result of lotteries and raffles run by IRC UK, these are treated as unrestricted funds under other trading income.

Income from appeals including those received through the Disasters Emergency Committee (DEC) appeal is recognised in full in line with FRS102 and any unspent donations are carried forward under restricted reserves.

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 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.

Expenditure allocation

Expenditure comprises the following:

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Principal accounting policies Year to 30 September 2022

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.

Support cost not attributable to a specific activity have been allocated on a basis consistent with the identified costs drivers for the costs category, such as staff head count, floor space and expenditure.

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 if these are in USD, EUR or GBP in the UK, the US or the field, until close to the spending date or funds are converted into USD, the official expenditure currency for IRC globally, at the time of receipt. 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,

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Principal accounting policies Year to 30 September 2022

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 somecircumstances, 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 £1,500 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:

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

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

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Principal accounting policies Year to 30 September 2022

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.

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Principal accounting policies Year to 30 September 2022

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.

Employee Benefits

IRC UK contributes to a defined contribution pension scheme in the UK and contributions for the year are charged in the Statement of Financial Activities as they fall due. The scheme is operated by Scottish Widows.

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Notes to the financial statements Year to 30 September 2022

1 Donations and legacies

Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2022
£’000
11,189
11,189
Total
2021
£’000
3,588
3,588
Donations and legacies 5,362 5,827
5,362 5,827
Unrestricted
funds
£’000		 Restricted
funds
£’000
Donations and legacies 3,024 564
3,024 564

2 Charitable activities

Unrestricted
funds
£’000		 Restricted
funds
£’000



699
196

4,284

2,248

237

8,931

1,859

29,102
3,407

521

116

202

617

1,137

781

27,761

4,413

246

2,557

1,774

773

91,861

—

91,861		 Total
2022
£’000
Income from government, foundations and other public donors
Asfari Foundation
Asylum, Migration and Integration Fund
Agence Française de Développement
CARE
Children’s Investment Fund Foundation
Disaster Emergency Committee (DEC)
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
Khalsa Aid
Ministere Française de l’Europe et des Affaires Etrangeres
Norwegian Agency for Development Cooperation (NORAD)
Said Foundation
Swedish International Development Cooperation Agency (SIDA)
Swiss Agency for Development and Cooperation (SDC)
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
2022 Total funds

—
—
—
—
—
—
—
—

—
—
—
—
—
—
—
—
—
—
—
—
—		 699
196
4,284
2,248
237
8,931
1,859
29,102
3,407
521
116
202
617
1,137
781
27,761
4,413
246
2,557
1,774
773
—
11,309		 91,861
11,309
11,309 103,170

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Notes to the financial statements Year to 30 September 2022

2 Charitable activities (continued)

Charitable activities(continued)
Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2021
£’000
Income from government, foundations and other public donors
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 Cooperations (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

IRC UK acknowledges funding from specific donors in note 18.

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Notes to the financial statements Year to 30 September 2022

3 Analysis of expenditure from unrestricted funds

Analysis of expenditure from unrestricted funds
Raising
funds
£’000		 Charitable
activities
£’000		 Total
2022
£’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
2022 Total costs		 2,631
2,465
—		 5,296
1,658
65		 7,927
4,123
65
5,096
258
214
11		 7,019
1,983
1,649
82		 12,115
2,241
1,863
93
483 3,714 4,197
5,579 10,733 16,312
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

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.

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Notes to the financial statements Year to 30 September 2022

4 Raising funds

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

Total
2022
£’000		 Total
2021
£’000
Generation of voluntary income and costs of activities for generating funds
Generation of income from charitable activities		 3,273
2,306		 1,677
1,924
5,579 3,601

The cost allocation has been revised in the current year and prior year comparatives restated for consistency,

5 Charitable activities

Support
costs
£’000		 Activities
undertaken
directly
£’000		 Total
2022
£’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
2022 Total funds		 2,156
447
111
400		 20,003
4,334
362
3,556		 22,159
4,781
473
3,956
3,114 28,255 31,369
1,183
1,522
56
212
832		 8,701
12,752
485
1,879
6,849		 9,884
14,274
541
2,091
7,681
3,805 30,666 34,471
1,048 7,004 8,052
1,048 7,004 8,052
412
12
1,843		 4,221
47
18,004		 4,633
59
19,847
2,267 22,272 24,539
162
6
61		 1,424
59
593		 1,586
65
654
229 2,076 2,305
270 2,769 3,039
10,733 93,042 103,775

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Notes to the financial statements Year to 30 September 2022

5 Charitable activities (continued)

Support
costs
£’000		 Activities
undertaken
directly
£’000		 Total
2021
£’000
34,530
3,870
175
7,151
45,726
4,625
6,837
221
125
18,100
29,908
7,853
7,853
7,131
8
9,484
16,623
4,520
19
2,004
6,543
3,519
110,172
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
_3,334 _
42,392
497
653
16
15
_1,403 _
4,128

6,184

205

110

16,697
_2,584 _
27,324
_655 _
7,198
_655 _
7,198
467
1
_675 _
6,664

7

8,809
_1,143 _
15,480
318
2
_141 _
4,202

17

1,863
_461 _
6,082
_228 _
3,291
_8,405 _
101,767

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.

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Notes to the financial statements Year to 30 September 2022

6 Net movement in funds

This is stated after charging:


Staff costs (note 7)
Statutory auditor’s remuneration
Non-audit services paid to statutory auditors
Other auditor’s remuneration
Depreciation
Operatinglease charges(note 14)		 Total
2022
£’000		 Total
2021
£’000
11,157
65
11
7
71
332		 9,008
56
24
(6)
70
332

7 Staff costs and trustees’ remuneration

2022
£’000		 2021
£’000
Wages and salaries
Social security
Defined pension contributions
Severance costs
Total		 9,699
960
463
35		 7,883
706
375
44
11,157 9,008

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 NY 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:

2022
No.		 2021
No.
£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000
£100,001 - £110,000
£110,001 - £120,000
£120,001 - £130,000
£180,001 - £190,000		 21
4
9
6
3
1
1
—		 14
4
7
9
2
—
—
1

No trustee received any remuneration for services as a trustee (2021 - £nil) and £140 expenses (2021 - £nil) were paid on behalf of trustees.

The total employment costs, including employers’ pension and social security contributions, of the three key management personnel of the charity as defined on page 31, was £264,015 (2021 – £257,335). For the three key management personnel that have global roles only the proportion total employment costs relating to time spent on matters relating to IRC UK has been included.

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Notes to the financial statements Year to 30 September 2022

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

2022
No.		 2021
No.
Fundraising and donor development
Programme delivery
Programme support
Management and administration		 18
138
17
6		 15
104
14
3
179 136

8 Taxation

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
Computer
equipment
£’000		 Furniture,
fixtures and
equipment
£’000		 Leasehold
improve-
ments
£’000		 Total
£’000
Cost
At 1 October 2021
Additions
Disposals
At 30 September 2022
Depreciation
At 1 October 2021
Charge for year
Disposals
At 30 September 2022
Net book values
At 30 September 2022
At 30 September 2021		 22
—
—		 78
—
—		 362
—
—		 462
—
—
22 78 362 462
15
4
—		 47
19
—		 115
48
—		 177
71
—
19 66 163 248
3 12 199 214
7 31 247 285

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. The IRC UK Trading Limited was dormant in the year.

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Notes to the financial statements Year to 30 September 2022

11 Debtors

Debtors
2022
£’000		 2021
£’000
Funds held overseas
Grants receivable
Other debtors and prepayments		 39,582
6,325
3,623		 25,360
10,139
446
49,530 35,945

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2022
£’000		 2021
£’000
Programme creditors
Deferred income
Other creditors and accruals		 7,517
41,591
1,753		 14,233
29,067
916
50,861 44,216
Reconciliation of movements in deferred income: 2022
£’000		 2021
£’000
Carrying amount 1 October 2021
Amounts released during the year
Income deferred in the current year
Carrying amount at 30 September 2022		 29,067
(29,067)
41,591		 33,753
(33,753)
29,067
41,591 29,067

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Notes to the financial statements Year to 30 September 2022

13 Resticted funds

At 1
October
2021
£’000		 Income
£’000		 Expenditure
and
transfers
£’000		 At 30
September
2022
£’000
Afghanistan
Bangladesh
Burkina Faso
Burundi
Cameroon
Central Africa Republic
Chad
Colombia
Cote d’Ivoire
Democratic Republic of Congo
El Salvador
Ethiopia
Switzerland
Iraq
Jordan & Middle East
Kenya
Lebanon
Liberia
Libya
Mali
Mexico
Myanmar
Niger
Nigeria
Pakistan
Myanmar
Sierra Leone
Somalia
South Sudan
Syria Region
Tanzania
Thailand
Uganda
Ukraine
Yemen
Zimbabwe
Multi-country
Technical Grants
Income from government, foundations and other
public donors
Donation and Legacies		 —
—
—
—
—

—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—		 6,879
333
904
819
2,809
901
4,979
1,454
521
2,058
(206)
4,815
5
504
2,894
196
3,548
236
636
2,073
10
876
1,009
8,191
2,438
7,636
11,623
1,879
3,649
9,488
96
69
266
904
2,283
15
6,211
4,687		 (6,849)
(333)
(904)
(819)
(2,809)
(901)
(4,979)
(1,454)
(521)
(2,058)
206
(4,815)
(5)
(504)
(2,894)
(196)
(3,548)
(236)
(636)
(2,073)
(10)
(876)
(1,009)
(8,191)
(2,438)
(5,168)
(11,623)
(1,879)
(3,649)
(9,488)
(96)
(69)
(266)
(512)
(2,283)
(15)
(4,455)
(4.687)		 30
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
2,468
—
—
—
—
—
—
—
392
—
—
1,756
—
— 97,688 (93,042) 4,646
—
—		 91,861
5,827		 (88,971)
(4,071)		 2,890
1,756
— 97,688 (93,042) 4,646

International Rescue Committee, UK

70

Notes to the financial statements Year to 30 September 2022

13 Restricted funds (continued)

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
Greece
Iraq
Jordan & Middle East
Kenya
Lebanon
Liberia
Libya
Mali
Mexico
Myanmar
Niger
Nigeria
Pakistan
Sierra Leone
Somalia
South Sudan
Sudan
Syria Region
Tanzania
Thailand
Uganda
Yemen
Zimbabwe
Multi-country
Technical Grants
Income from government, foundations and
other public donors
Donation and Legacies		 —
—
—
—
—

—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—		 1,348
349
1,264
1,212
2,439
777
3,699
795
800
4,113
345
773
6
8
7,073
1,680
586
6,122
497
1,767
1,883
28
389
889
15,965
8,481
15,965
2,663
2,989
129
8,206
2,620
8
316
1,864
360
1,266
2,466		 (1,348)
(349)
(1,264)
(1,212)
(2,439)
(777)
(3,699)
(795)
(800)
(4,113)
(345)
(773)
(6)
(8)
(7,073)
(1,680)
(586)
(6,122)
(497)
(1,767)
(1,883)
(28)
(389)
(889)
(15,965)
(8,481)
(15,965)
(2,663)
(2,989)
(129)
(8,206)
(2,620)
(8)
(316)
(1,864)
(360)
(1.266)
(2,466)		 —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
— 101,767 (101,767) —
—
—		 101,203
564		 (101,203)
(564)		 —
—
— 101,767 (101,767) —

International Rescue Committee, UK

71

Notes to the financial statements Year to 30 September 2022

13 Restricted funds (continued)

Restricted funds(continued)
At 1
October
2021
£’000		 Income
£’000		 Expenditure
and
transfers
£’000		 At 30
September
2022
£’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
Unspent at year end
Other costs		 —
—
—
—		 20,003
4,334
362
3,556		 (20,003)
(4,334)
(362)
(3,556)		 —
—
—
—
— 28,255 (28,255) —
—
—
—
—
—		 8,701
12,752
485
1,879
6,849		 (8,701)
(12,752)
(485)
(1,879)
(6,849)		 —
—
—
—
—
— 30,666 (30,666) —
— 7,004 (7,004) —
— 7,004 (7,004) —
—
—
—		 4,221
47
18,004		 (4,221)
(47)
(18,004)		 —
—
—
— 22,272 (22,272) —
—
—
—		 1,424
59
593		 (1,424)
(59)
(593)		 —
—
—
— 2,076 (2,076) —
—
—		 4,646
2,769		 —
(2,769)		 4,646
—
— 97,688 (93,042) 4,646

International Rescue Committee, UK

72

Notes to the financial statements Year to 30 September 2022

13 Restricted funds (continued)

At 1
October
2020
£’000		 Income
£’000		 Expenditure
and
transfers
£’000		 At 30
September
2021
£’000
—
—
—
—		 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 (7198) —
— 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) —

14 Operating leases

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

2022
£’000		 2021
£’000
Within one year
Within two to five years		 259
560		 332
55
819 387

International Rescue Committee, UK

73

Notes to the financial statements Year to 30 September 2022

15 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 £11,082,681 (2021 - £9,998,777) were received from IRC NY, of which £4,473,676 (2021 - £4,161,221) was unrestricted budgeted funding and £6,569,136 (2021-£5,837,556) 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 2022, £2,692,674 (2021 - £124,874) was owed by IRC NY to IRC UK and £48,534 (2021-(£10,720)) by IRC UK to IRC BE 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 £39,582,019 (2021 - £25,360,174). Funds owed to IRC overseas offices in relation to monies already disbursed totalled £7,517,109 (2021 - £14,233,184). During the year a total of £100,961,849 was remitted to IRC overseas offices (2021 - £103,936,108)

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 £72,034 (2021 - £nil) 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 £21,371 from IRC UK trustees (2021 - £55,424). No trustee had any beneficial interest in any contract with the charity during the year.

International Rescue Committee, UK

74

Notes to the financial statements Year to 30 September 2022

16 Project commitments

As at 30 September 2022, IRC UK was committed to expenditure on ongoing and future programmes totalling £195 million (2021 - £131 million). Funding agreements are in place for all of the aforementioned programmes.

Contract
Value
£m		 Funds spent
to date
£m		 Future
committed
amounts
£m
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
Education Research in Conflict and Protracted Crisis (ERICC)
Supporting Social and Economic Resilience of Vulnerable Women and Girls
(SECuRE) II 2021-2024
Mulit-sector integrated humanitarian programme to address protection risks
in Afghanistan
SIDA Protection Concept Note
Appui au Développement des jeunes enfants dans la provience du Lac
(ADELAC)
Leave No Girl Behind
Syria resilience Consortium (SRC) 2020 Pooled Fund
SIDA HFA V Yr2 fro Colombia
DEC Phase 2A
South Sudan Rural Development Strengthening Smallholders’ Resilience in
Greater Upper Nile
Other projects (under £5m contract values)		 45
38
23
18
16

10

9
9

9
8
8
7
6

6
100		 2
34
11
15
1
4
0
0
4
7
6
0
0
3
30		 43
4
12
3
15
6
9
9
5
1
2
7
6
3
70
312 117 195

17 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
£’000		 Restricted
funds
£’000		 Total
2022
£’000
Fund balances at 30 September 2022
are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Total net assets		 214
7,067
(1,754)		 —
53,753
(49,107)		 214
60,820
(50,861)
5,527 4,646 10,173

International Rescue Committee, UK

75

Notes to the financial statements Year to 30 September 2022

Unrestricted
funds
£’000
285
5,725
(916)
5,094		 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		 —
43,300
(43,300)		 285
49,025
(44,216)
— 5,094

18 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		 — 1,186,138
EX113 CML 143201T Amélioration de l’accès à l’eau potable et des conditions
d’hygiène despopulations de la région de Ménaka		 284,911
(24,826)
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		 — 1,438,914
EX150 CTD 1225 01S Appui au Développement des jeunes enfants dans la province
duLac (ADELAC)		 — 2,399,456

Danish International Development Agency

During the year DANIDA funded the two projects:

‘Promoting the Health and Economic Wellbeing of At-Risk Communities in Northern Syria’. The total value of the project amounts to DKK30,000,000 covering the period 1 July 2022 to 30 June 2023. During financial year 2022 IRC UK had received DKK17,331,647 and the income recognised was DKK15,860,527.

‘Enhancing the COVID-19 Response and the availability of Health Services in Northeast Syria’. The total value of the project amounts to DKK15,000,000 covering the period 1 November 2021 to March 2023. During the financial year 2022 IRC UK had received DKK15,000,000 and the income recognised was DKK6,467,252.

International Rescue Committee, UK

76

Notes to the financial statements Year to 30 September 2022

DG DEVCO (EuropeAid)

During 2022 DG DEVCO funded four projects through IRC UK of which one concluded during the year and three continue into 2023. A number of old projects also concluded their final reporting and remaining funds were received or underspent balance returned to the donor.

Project
Code		 Contract Number Programme Cash
Received
**EUR **		 Income
Recognised
**EUR **
EA055 BuildingResilient Communities in Somalia — (14,129)
EA058 T05.189(t005) Enhanced Integraton of Displaced and Displacement Affected
Communitiesin Ethiopia (EIDDACE)-TigrayRegion		 289,115 (91,609)
EA059 TOS.1919(T005) Regional Development and Prections Programme (RDPP) –
JijigaArea		 97,548 (8,857)
EA060 T03.102 Prévention et réponse aux violences basées sur le genre à
travers l’autonomisation sociale, économique et la
participationcitoyenne desfemmes et desfilles		 231,340 33,769
EA063 FED/2017/388-853 Restoring and StrengtheningHealthServicesin Borno State 1,182,949 6,169
EA064 T05-EUTF-HoA-ET-
02.1.4		 Private Sector Reinforcement Initiative to Stem Migration
(PRISM)		 —
(154,515)
EA065 EIDHR/2018/402-
662		 Supporting Persons with Disabilities in Tanzania and Burundi
to enjoy full and equal human rights, fundamental freedoms
and experience respect for their inherent dignity (TRM)		 —
(8,690)
EA068 HUM/2018401/897 UmwanaMumuryango (ChildintheHome) UMMU 1,414,680 681,935
EA070 T05-EUTF-HOA-SS-
49-03		 South Sudan Rural Development: Strengthening Smallholders'
ResilienceinGreaterUpper Nile		 1,802,816 1,773,480
EX104 ENI/2018/399-482 Evidence based NCD Care: A Model for PHC in Libya 385,986 (1,890)

18 Acknowledgement of donor contributions to charitable activities (continued)

FCDO (formerly DFID)

During 2022 FCDO funded twenty projects of which nine concluded during the year and remainder continue into 2023 and 2024.

Project
Code		 Contract Number Programme Cash
Received		 Income
Recognised
DF168 300089 Conflict affected individuals and institutions in Syria are better
prepared to cope with and mitigate the risks of shocks		 2,059,995
1,463,620
DF194 300036 SavingLivesinSierraLeone,PhaseII 4,913,186 5,257,871
DF203 205128-103 SomaliaHumanitarianandResilienceProgramme (SHARP) 1,109,895 1,090,399
DF204 4350 Every Adolescent Girl Empowered and Resilient (EAGER) -
Sierra Leone		 4,787,604 6,193,972
DF205 4325 LeaveNo Girl Behind 1,889,141 2,334,931
DF207 300432 -
102;PO:40117833		 Promoting Rights and Supporting Protection Needs in North
EastNigeria (ProSPINE+))		 878,073 1,311,876

International Rescue Committee, UK

77

Notes to the financial statements Year to 30 September 2022

DF218 82604521 U-LEARN: Uganda Learning, Evidence, Accountability, and
Research Network		 339,454 228,766
DF221 300495-102; PO
40122089		 LAFIYA- Health Resiliencein North East (HeRoN) 5,334,459 4,187,718
DF230 Evidence Fund: Covid-19 Social Science Research –
EvidencePlatform		 24,100 21,738
DF231 300420-102 Integrated EmergencySupport to Afghanistan 3,795,260 3,421,965
DF232 Corruptionalongmigrationpathwaysin Mexico 15,000 13,299
DF233 205128-102 Buildingresilient CommunitiesinSomalia (BRCiS)IRF9 236,118 408,445
DF238 204603-105 Multipurpose Cash Assistance to Flood Affected Households
in Balochistan		 650,000 44,807
DFC03 ReBUILD for Resilience (R4R)- Inception Period 7,200 —
DFC10 WhatWorks toPreventViolence: Impact at Scale 1,478,559 1,917,325
DFC 11 Education Research in Conflict and Protracted Crisis(ERICC) 575,153 1,053,468
EX145 Advancing GBV Innovations Call 14,522 88,437
EX175 47475 R2HCAnnual Funding Call - 33,016
EX180 Self-managed abortion: Barriers and opportunities in
humanitarian settings in East Africa		 47,198 47,201
OX120 ES/P010873/1 Research capacity building and knowledge generation to
support preparedness and response to humanitarian crises
and epidemics		 51,816 2,107

International Rescue Committee, UK

78

Notes to the financial statements Year to 30 September 2022

18 Acknowledgement of donor contributions to charitable activities (continued)

Irish Aid Trustees' Certificate 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/2022/International Rescue Committee

Purpose of the grant: Responding effectively and with accountability to women and girls experiencing gender-based violence (GBV) in humanitarian settings (2022-2024)

Amount and term of grant: €1,800,000 from 1 January 2022 to 31 December 2022, including €267,656 Emergency Response funding from Irish Aid.

Reconciliation of amounts received, expended and deferred as per table below. Reconciliation of amounts received, expended and deferred as per table below.
EUR GBP
Income received in the current year 1,800,000 1,512,033
Deferred to following year (928,875) (802,721)
Accrued to following year 45,896 40,394
Income recognised in the current year 871,125 749,707
Unrealised exchange rate difference 45,896 —

The income recognised in the current year in the table above relates only to the expenditure for contract IRC HQHUM/2022/InternationalrescueCommittee . Total Irish Aid income recognised in note 2 on page 62 of £3,407,256 (2021 - £2,716,197) includes other projects that were also active in the year.

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:

International Rescue Committee, UK

79

Notes to the financial statements Year to 30 September 2022

18 Acknowledgement of donor contributions to charitable activities (continued)

2022 2021
€60,001 – €70,000
€70,001 – €80,000
€80,001 – €90,000
€90,001 – €100,000
€100,001 – €110,000
€110,001 – €120,000
€120,001 – €130,000
€140,001 – €150,000
€200,001 – €210,000		 23
18
3
9
4
3
3
1
—		 18
13
2
7
6
6
1
—
1

During the year, total employer pension contributions were € 524,410 (2021 - €436,211).

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 Ethiopia for the following programmes:

Country Contract Project Value
Ethiopia PETHHUM/2022/IRC Ethiopian Emergency Response
Mechanism (IA-ERM)		 € 2,000,000
Sierra
Leone		 SLE.IRC.2022.01 Adolescent Girls Empowerment and
Protection Project (AGEPP) Phase II		 € 800,000

18 Acknowledgement of donor contributions to charitable activities (continued)

Swedish International Development Cooperation Agency

We acknowledge receipt of $32,538,068 from Sida in the period 1 October 2021 to 30 September 2022 (2021 - $29,355,310) for year 2 of the IRC’s fifth, five-year Humanitarian Framework Agreement (HFAV2021-2025).

Reconciliation of amounts received, expended and deferred as per table below. Reconciliation of amounts received, expended and deferred as per table below.
USD GBP
Income received in the current year 32,538,068 24,950,663
Deferred to following year (20,429,742) (19,352,573)
Accrued from following year 7,591,833 6,819,278
Income recognised in the current year 17,908,683 12,417,368
Unrealised exchange rate difference 1,791,476 —

Additional income from Sida of £12,417,368 was recognised in the period 1 October 2021 to 30 September 2022, having been received prior to 1 October 2021 and deferred.

International Rescue Committee, UK

80