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2021-03-31-accounts

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United Nations Association International Service Annual Report and Financial Statements Year Ended 31 March 2021

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

Contents

Welcome to our 2020-21 Annual Report ......................................................................................... 3 Charity Reference and Administrative Details ................................................................................. 4 Trustees’ Annual Report (Including Directors’ Report and Strategic Report).................................... 5 Our Vision, Mission and Values .................................................................................................... 5 Our Organisational Strategy .................................................................................................. 5 & 6 Our Impact in 2020-21 .......................................................................................................... 6 - 11 Our People ................................................................................................................................ 11 Safeguarding and Safety & Security ........................................................................................... 12 Our Plans for 2021-22 ........................................................................................................ 12 & 13 Financial Review ................................................................................................................ 13 & 14 Structure, Governance and Management ........................................................................... 14 - 16 Statement of Trustees’ Responsibilities ..................................................................................... 17 Independent Examiner’s Report to the Members of International Service .................................... 18 Statement of Financial Activities (including Income and Expenditure Account .............................. 19 Balance Sheet ............................................................................................................................... 20 Statement of Cash Flows ............................................................................................................... 21 Notes to the Financial Statements ......................................................................................... 22 - 36

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Welcome to our 2020-21 Annual Report

International Service is a resilient and adaptive organisation. In the last four years, we have lost our primary source of income twice, but each time, we have adjusted and bounced back. It was with this fortitude that we approached 2020-21.

This year has presented many challenges: a number of deep-rooted inequalities were highlighted in the UK – systemic racism, discrimination on the basis of sexual orientation, exclusion of those with disabilities, and the harassment of women and girls; the issues of inherent colonialism within international development gained traction; and the COVID-19 pandemic wreaked havoc worldwide, disrupting day-today life and further disadvantaging marginalised communities. It is in these circumstances that we chose to refocus our efforts, redefine our strategy, explore new sources of income, and better articulate our purpose.

In this context, we also had to take the extremely difficult decision to close our offices in both Ghana and Malawi. In consequence, we had to bid farewell to valued colleagues: Aggrey in Malawi and Rene in Ghana. The long-term commitment that International Service has had to Ghana made this closure especially painful. We send our heartfelt thanks and appreciation to all those staff and partners who have been involved in our programme work.

We also bade farewell to two of our valued colleagues in York, Fran and Patrycja. We wish each of these talented individuals the best in their onward journey. With much sadness, we also learnt of the passing of our former Burkina Faso Country Manager, Jean Pascal. Jean worked with International Service for 7 years, he was a much-respected colleague, and he will be sorely missed by all who worked with him.

Due to the travel restrictions within the pandemic, all our EU-funded projects were postponed. Instead, we channelled our efforts towards the future, making progress in pursuing new sources of income. The volume, breadth, and creativity of the funding applications is a credit to the team.

As we navigate the ongoing restrictions of the pandemic, await the outcome of our funding applications, and fine-tune our strategic shift, we are mindful of the impact on the most vulnerable. With 68 years’ experience in human rights and social justice, working with communities to drive change, and empowering young people as changemakers, it has never been more pressing for International Service to deliver on its mission.

Brian Rockliffe, OBE

Chair of the Board of Trustees

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Charity Reference and Administrative Details

Registered name United Nations Association International Service
Working names International Service
UNAIS
Charity registration number 1069182
Company registration number 03467284
Trustees Mr. B Rockliffe OBE (Chair)
Ms. N Redpath (Treasurer)
Mr. B Dignen
Professor P Gready
Ms. N Passman
Mr. C Northcote (resigned 18 September 2020)
Chief Executive Officer Mr. M Dockar (designated Director, 1 September 2019)
Registered office 17 Priory Street
York
YO1 6ET
Independent Examiner Murray Harcourt Limited
6 Queen Street
Leeds
LS1 2TW
Bank HSBC
13 Parliament Street
York
YO1 8XS
Insurance Brokers Banner Financial Services Group Limited
Globe House
24 Turret Lane
Ipswich
IP4 1DL
Pension Administrators Aegon
Edinburgh Park
Edinburgh
EH12 9SE

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Trustees’ Annual Report (Including Directors’ Report and Strategic Report)

The Trustees present their report and the audited financial statements of the charity for the year ended on 31 March 2021. The Trustees have adopted the provisions of ‘Accounting and Reporting by Charities:

Statement of Recommended Practice’ (SORP FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 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 UK and Republic of Ireland.

The Trustees ensure that the activities of the charity are consistent with its charitable aims and objectives and in agreeing our annual plans, the Trustees have due regard for public benefit as set out in the Charity Commission’s general guidance on public benefit.

The report was compiled during the pandemic with limited capacity and resources, and restricted access to partner and beneficiaries and their testimonials. Please note we were also unable to complete, or had to suspend, several activities during the year.

Our Vision, Mission and Values

International Service was founded in 1953 under a Memorandum of Association which established our objects and powers and is governed under the Articles of Association. International Service’s mission as specified in the Memorandum of Association is ‘the relief of poverty, sickness and distress in Africa, Latin America, the Middle East and other such regions as the Trustees from time to time shall decide’.

What we want

is a world where people living in any form of poverty have the tools to challenge injustice and change their lives for the better.

What we do

is work alongside change-makers to end poverty and discrimination in communities across the world.

What we value

Lasting change: because change is only real if it stays that way. Local solutions: because one size does not fit all. Human rights: because there is no hierarchy of human worth. People: because they are at the heart of everything we do.

Our Organisational Strategy

The Board of Trustees approved a revised Strategic Direction on 1 April 2019, following the conclusion of the 2016-19 organisational strategy. This Strategic Direction continued into 2020-21 and was supplemented by the 2020-21 Business Plan. In recognition of the rapidly-changing social, political, economic, and environmental context, the organisation remains agile by reviewing the strategy annually, rather than multi-year. The Business Plan summarises how we will operationalise the founding mission and values of International Service.

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Business Plan Priorities

The 2020-21 Business Plan was approved before the pandemic.

Global Goals for Sustainable Development

International Service continues to focus on contributing towards the achievement of targets within the following Global Goals for Sustainable Development:

Global Goal 1: No Poverty Global Goal 3: Good Health and Well-Being Global Goal 4: Quality Education Global Goal 5: Gender Equality

Global Goal 8: Decent Work and Growth Global Goal 10: Reduced Inequalities Global Goal 13: Climate Action

Our Impact in 2020-21

The COVID-19 pandemic significantly affected our delivery and impact in year. Many countries, including the UK, were under severe ‘lockdowns’ which substantially restricted mobility and social interaction. As a result, all our European Solidarity Corps projects were suspended, as were in-country projects. The pandemic also impacted funding opportunities, as available capital was redistributed towards COVID-19 response efforts, this was most explicit in UK Government funding such as UK Aid Direct.

Despite this challenging context, we were able to invest in developing funding applications, generating a diverse, creative portfolio of project designs for a range of donors and grants. Even when unsuccessful, we received positive feedback and took these learnings forward. We have worked closely with other organisations - strengthening and initiating partnerships, particularly within the EU, and offering our capacity as both a lead and a partner in new projects.

We also took steps forward in our trading activities, securing two local universities as clients. The cultural awareness training commissioned by York St. John University was unfortunately cancelled due to COVID-19, but the course with Staffordshire University took place remotely in June.

European Solidarity Corps

The European Solidarity Corps (ESC) is a volunteering programme funded by the European Commission. It offers international opportunities for young people aged 18-30 to volunteer on community development projects within the European Union and selected neighbouring countries. Through European Solidarity Corps projects, it is intended that youth volunteers:

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Projects

Four European Solidarity Corps projects, suspended due to the pandemic in 2019-20, were postponed indefinitely in 2020-21. A description and status update of each project is detailed below.

Solidarity Sports Palestine: An 18-month project, with two groups of three UK volunteers being placed with a Ramallah-based organisation, Palestine Sports 4 Life , to support their work with young people and women. They run sports sessions which provide opportunities for a break from life under occupation to participate in inclusive group activities and have physical exercise whilst also developing sport and life skills. Volunteers, our partner, and participants in events benefit from the cultural exchange and developing language skills.

Solidarity Sport Palestine - Summer Camp: Another project in partnership with Palestine Sports 4 Life, this time to support the delivery of summer camps for 100+ children from Amari and Qadura refugee camps. As part of the project, a team of ten volunteers (five from the UK and five from Palestine) work together for eight weeks to support the delivery of two two-week summer camps, together with preparation and evaluation.

Equal Rights Palestine: A 19-month project whereby International Service places two groups of European Solidarity Corps volunteers with the Young Women’s Christian Association Palestine ( YWCA ) to support their activities. The first group of two volunteers work alongside staff and two volunteers from Norway. The second group of four volunteers are to work with YWCA staff for the six-month duration of their stay. Both groups will spend their time between YWCA branches in Ramallah and Bethlehem, providing office-based and programme delivery support, as well as investing time in their own learning and personal and professional development.

Youth in Action: A 24-month project to provide the opportunity for 12 volunteers, six of whom are from ‘hard to reach’ backgrounds, to spend three months in Bethlehem and the West Bank working alongside youth groups and the Students’ Forum Institute (SFI). The project has three broad objectives: to mobilise young people to engage with the local municipality and national and international institutions; to support young people to develop their skills, boosting their employability; and to increase the capacity of the SFI to achieve their overall aims, including reaching a wider audience.

A further six European Solidarity Corps grants, postponed due to delays in the contracting process in 201920, were planned for delivery in 2020-21. A description and status update of each project is detailed below.

Empowering women and youth in Jordan: The aim of the project is to improve the engagement of young people and women in the labour market and decision making in their communities. The project will achieve this by supporting Bait Al Hikmah Foundation for Youth in the delivery of a socio-economic empowerment project, which will target 180 women from host Jordanian and Syrian refugee communities in three of the country’s most marginalised governorates.

Free to be me: This project aims to promote the empowerment of LGBTI+ young people, their visibility and inclusion, and their rights in society. The project will achieve this by facilitating the exchange of LGBTI+ youth volunteers and young people with fewer opportunities to work with local organisations on a range of

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community development and campaigning initiatives. Activities will take place in North Macedonia, Serbia, Greece, and the United Kingdom with our partners Subversive Front (Skopje, North Macedonia), Group Come Out (Novi Sad, Serbia), United Societies of the Balkans (USB; Thessaloniki, Greece), CVS (York, UK) and CEDE Aruba (Aruba).

▪ Status : Postponed, but approval secured to deliver in 2021-22.

Build a better narrative: The volunteering activities will take place in Amman, the capital and largest city in Jordan, and will be hosted by I-Dare , a local youth NGO. Volunteers will engage with young Jordanians through social media and community behaviour change, to work with young people to develop positive intellectual and economic attitudes which will help them throughout their lives.

▪ Status : Postponed, but approval secured to deliver in 2021-22.

Participation, Empowerment and Education for Roma, Gypsy and Traveller people: The aim of this project is to empower and promote social inclusion of Roma, Gypsy or Traveller communities in North Macedonia and the United Kingdom, while enabling young volunteers to develop vital skills for the future. Our partners in North Macedonia are RROMA , SUMNAL , and the York Travellers Trust in the UK.

Arts & Minds Palestine: This is a variation of a project we piloted in Ghana during 2019-20. The central aim is to increase awareness and knowledge of mental health and how to use community arts to improve mental well-being, alongside building the skills, knowledge and confidence of the partner organisation and the understanding and skills of young Solidarity Corps volunteers.

Inclusion for everyone: This project will help deliver disability inclusion activities in schools, at youth centres, and at festivals. Volunteers are to work with the Centar za Mladinski Aktivizam CMA KRIK , in Skopje, North Macedonia. They will facilitate short term volunteering placements for young people with learning disabilities.

Erasmus+

Erasmus+ is the European Union programme for education, training, youth, and sport. Organisations are invited to apply for funding each year for life-changing activities. Erasmus+ aims to modernise education, training, and youth work across Europe. It is open to organisations across all sectors of lifelong learning, including school education, further and higher education, adult education, and the youth sector.

Through Erasmus+:

Four Erasmus+ grants were planned for delivery in 2020-21, two as the lead organisation and two as a delivery partner. A description and status update of each project is detailed below.

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Access to Volunteering : An innovative project working with partners in North Macedonia, Romania, and Italy. The project will research disability inclusion in volunteering for young people with disabilities and create resources to expand accessibility within volunteering.

▪ Status : The project is underway and on-track.

Project in Focus

In October 2020, our project Access to Volunteer began. Access to Volunteering is co-funded by the Erasmus+ programme of the European Union. It is being delivered in partnership by International Service, Krik from North Macedonia, Ofensiva from Romania, and Bangherang from Italy. Access to Volunteer is an action research project aiming to increase disability inclusion in youth volunteering – including, but not limited to, schemes such as the European Solidarity Corps. The project aims to uncover what young disabled people want out of volunteering, identify barriers and opportunities for improvement, and put those into action through the development of free resources for youth, disability, and volunteering organisations. By the end of March 2021, we had held our first (virtual) transnational meeting, finalised our research tools, and were in the process of gathering responses, with a target of reaching 800 individuals and 300 organisations if possible, given the challenges posed by the pandemic.

Caleb Rowan, Operations Manager

Climate Camp – Denmark : The objective of the project is to support young people from Denmark, the UK, Aruba, Portugal, and Germany to connect and address the climate crisis. The project aims to build their knowledge, tools, and wellness for action.

Climate Camp – UK & Spain : In this project, a series of climate camps in the UK and Spain will connect youth from hard-to-reach backgrounds. These camps aim to build young people’s understanding of the climate emergency and equip them with the tools to take action.

Human Rights for All : An international youth exchange for four young people and a member of staff to participate in an international human rights week. Participants will share knowledge, build skills, and foster international solidarity among young human rights activists and advocates.

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Consequences of Brexit on European Solidarity Corps and Erasmus+

The UK withdrew from the European Union on 1 January 2021 and is no longer an EU Member State. Additionally, the UK Government opted not to participate as a ‘Partner Country’ in the new, 202127Erasmus+ programme. While grants approved under the 2014-20 programme are permitted to continue under their original terms, we are no longer eligible to apply for ESC or ERASMUS+ funding drastically reducing our opportunities to deliver international youth volunteering programmes.

In February 2021, the UK Government launched a replacement for EU-funded projects - the Turin Scheme.

The Turing Scheme is the UK government’s scheme to provide funding for international opportunities in education and training across the world. It supports Global Britain by providing an opportunity for UK organisations from the higher education, further education, vocational education and training and schools sectors to offer their students, learners, and pupils life-changing experiences to study or work abroad https://www.turing-scheme.org.uk.

Unfortunately, the Turin Scheme does not offer funding for volunteering or projects similar to our Erasmus+ and ESC grants.

United Kingdom

We have strategic relationships with the University of York, York St. John University, University of Sheffield, and the University of Staffordshire and collaborate on various initiatives. We have Memorandums of Understanding between ourselves in recognition of the shared commitment to international development, human rights, research, and enabling young people to become active, informed citizens. The aim of the relationships is to work together to enhance student experience and opportunities, maximise shared organisational capacity, expertise, and skills to increase the impact of our work.

Training courses on cultural awareness were commissioned by York St. John University and the University of Staffordshire, although the former was cancelled due to COVID-19.

Ghana

Following nine years of ambitious and impactful programming, the Ghana office was permanently closed in March 2021.

With the pressures of COVID-19 and without any additional funding secured, the organisation was no longer able to maintain operations in Ghana. Ghana was home to some of our most notable programmes, such as REACT and FULL-G, with a focus on reproductive health and rights, livelihood projects for girls’ education and women’s economic empowerment, and the rights and inclusion of disabled people. We worked with the Non-Formal Education Division, PagSung Association, The Northern Resource Centre for Persons with Disabilities, and Sirigu Women’s Organisation of Pottery and Art to empower girls, women, and people with disabilities.

We would like to thank all our colleagues, partners, and key stakeholders who played a vital role over the years.

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Malawi

International Service began working in Malawi in 2017. We worked with local partners such as the Federation of Disability Organisations in Malawi, the Association of People with Physical Disabilities, Disabled Women in Development, and the Centre for Youth Empowerment and Civic Education . Together, we implemented change for women and people with disabilities.

In April 2020, the Malawi office was permanently closed due to a lack of funding. All remaining funds were donated to the Flood Church who were offering food and essential items to families struggling financially during COVID-19.

Our best wishes are extended to all staff, partner organisations, and volunteers who helped us create positive change in Malawi.

Our People

Volunteers

International Service was founded by volunteers over 65 years ago and the unique contribution they make remains vital to our impact today - our work would not be possible without their hard work and dedication.

Volunteers continue to give their time, skills, and expertise by supporting International Service in the UK and project countries. In 2020-21, our work was supported by 23 organisational volunteers, including Trustees

At International Service we are dedicated to our office volunteers and care about their development. Each volunteer receives role-specific training, ongoing support from their supervisor and regular feedback on their work, as well as a work reference, should they need one in the future.

Staff and Associates

This year saw significant changes and challenges for our staff.

Due to the pandemic, all UK-based personnel were asked to work from home in alignment with Government regulations. This change in our usual way of working took some adjustment, but was largely successful. Between May and July, three members of UK staff were furloughed due to their minimal workload. This enabled the organisation to draw on the Government’s financial support, but also created new pressures for the remaining staff.

We maintained bank of 16 Associates with a range of additional skills, experience, and qualifications that we identified as desirable. In this way we keep our organisational overheads low, yet retain the ability to have the further people, with the right skills available at the right time.

International Service employed 6 core staff members: 4 in our UK head office and 2 in our in-country offices in Ghana and Malawi during 2020-21. During the year, we bid farewell to 4 valued members of International Service and held vacancies to save money during the pandemic.

At International Service we recognise that without the dedication of our staff we would not be able to deliver meaningful development impact. All our staff are highly motivated professionals whose professional development and the maintenance of healthy work-life balance is supported by the organisation.

International Service continued pay staff above the Living Wage and are Disability Confident accredited.

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Safeguarding and Safety & Security

Safeguarding

At International Service we are committed to actively implementing our Safeguarding Policy in our day to day practice. We believe Safeguarding is everyone’s business, and that preventing harm and protecting the most vulnerable members of our society must be inherent in all our work. As well as our staff, all volunteers and partner organisations receive safeguarding training and are expected to understand and sign our safeguarding policy and code of conduct before working with International Service.

In March 2021, the Board’s Safeguarding Lead delivered safeguarding training to all Board members.

Our current Safeguarding Statement is available on our website, alongside a link to our full Safeguarding Policy.

There have been no breaches of the organisation’s Safeguarding Policy in 2020-21.

Safety and Security

The safety and security of staff, volunteers, and organisations and people we work with is paramount.

The pandemic required us to enact our safety and security procedures, suspending projects and returning volunteers to the UK in accordance with government advise. Staff exclusively worked from home. Risk assessments were reviewed and updated, and we are adapting to the rapidly changing situation with a cautious approach.

Security plans for each country of operation were maintained throughout the period.

There were no critical incidents or crises affecting International Service volunteers or in-country staff.

Our Plans for 2021-22

We have used the disruption of COVID-19 to re-focus our purpose and make strides towards better articulating our strategy. The last 18 months have highlighted a number of deeprooted inequalities in the UK – systemic racism, discrimination on the basis of sexual orientation, exclusion of those with disabilities, and the harassment of women and girls. The issues of inherent colonialism and ‘white saviourism’ within international development have also gained traction within the UK public; coupled with an increased focus on climate action and the UK’s commitment to the Sustainable Development Goals and to “Leave No-one Behind’. Our 2021-22 strategy addresses this, putting youth at the heart of the solution, and focusing our efforts on climate action and social justice.

Business Plan

  1. Build an active, diverse, and inclusive community of young Changemakers.

  2. 1.1. Produce a consolidated youth focus strategy and engagement methodology during Q1.

  3. 1.2. Implement the methodology during Q2.

  4. 1.3. Engage 100 Changemakers in activities throughout the year (40% from marginalised communities).

  5. 1.4. Develop meaningful opportunities for the personal and professional development of Changemakers.

  6. Facilitate youth-led Social Justice and Climate Change activities, domestically and internationally, achieving demonstrable positive impact through practical action, advocacy, and youth leadership. 2.1. Develop youth-led change projects.

  7. 2.2. Submit professional and compelling funding applications.

  8. 2.3. Support Changemakers to participate in and lead funded projects.

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Financial Review

2020-21 Financial Summary

During the year, £24,449 was raised in unrestricted funds, £3,917 of this was voluntary income. A further £33,518 was raised in restricted funding bringing the total incoming resources to £57,967.

It should be noted that a further £83,316 received in 2020-21 has had to be deferred into 2021-22 for European Solidarity Corps projects which were suspended due to the pandemic.

Expenditure totalled £221,260 comprising £184,435 in unrestricted expenditure and £36,825 in restricted expenditure.

The total funds brought forward at 1 April 2021 amounted to £378,944, which when added to the deficit in year of £163,293 results in a carried forward surplus in reserves of £215,651 (total funds), all of which was unrestricted at 31 March 2021.

Principal Risks and Uncertainties

In recent years we have largely been dependent on income from a substantial contract with Voluntary Service Overseas (VSO) to deliver the International Citizen Service (ICS) which concluded in 2018. Since the completion of ICS, we have supplemented grant income with surplus income funds to pay overheads. The principle risk is that we could deplete surplus income funds before enough grant income is secured to completely cover overhead costs. Furthermore, projects with restricted income are at risk of suspension or worse, cancellation during the pandemic meaning the organisation would need to pay all overheads.

The level of overheads has now been reduced, including the number of staff and now represent the minimum required to deliver funded projects and complete funding applications.

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Having a relatively small staff team, supplemented by associates, does mean it is important to retain individuals, develop the breadth of their skill sets, and maintain a succession plan. Associates are selected to provide subject or skill specific specialist input.

The Charity implemented a Business Development Strategy in 2018-19 based on developing a diverse portfolio of funding to guard against being dependant on one source of income. The strategy involves leveraging our strengths, experience, expertise, and track record notably in youth development as well as international development.

The strategy led to securing a number of European Solidarity Corps and Erasmus+ grants. However, the consequences of Brexit, our ineligibility for EU-funding and the Turin scheme, have meant a new strategy is necessary to generate income from alternative sources.

The COVID-19 pandemic has created unprecedented uncertainties for the third sector, and beyond. Expected income streams, such as UK Aid Direct and ICS3, have been indefinitely withdrawn. Many organisations are facing large-scale redundancies and closure. It is a very challenging operating environment that must be closely monitored if the organisation is to navigate is successfully.

Reserves Policy

Reserves are unrestricted income funds which are freely available to spend on any of the charity’s purposes. The Board of Trustees determines the desired level of reserves according to prevailing circumstances and relevant factors and this forms part of risk management.

A level of reserves has been agreed that at minimum will allow the organisation to continue to operate without funding for six months whilst further funding is sought, or to allow the Charity to wind up satisfying all its obligations, whichever is greater. Based on these requirements, we have estimated that free reserves in the amount of £80,000 are required. Actual free reserves on 31 March 2020, excluding amounts represented by fixed assets, totalled £215,651, exceeding the pre-determined level of reserves.

The level of unrestricted funds and going concern cash flow projection is reported and monitored at each Board Meeting and the policy reviewed annually, following the AGM in September, or as circumstances dictate.

Fundraising

Most of our income came from grants and contracts and we do not actively fundraise. In the 2020-21 financial year, International Service received £3,917 through individual donations and legacies.

Structure, Governance and Management

Governing Documents

International Service is a charitable company limited by guarantee, incorporated on 18 November 1997 and registered as a charity on 20 April 1998.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

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Board of Trustees

Our Board of Trustees is responsible for providing leadership and for overseeing the governance and strategic direction of International Service. They make sure that the organisation is sustainable, spends money wisely in furtherance of its purpose with a focus on public benefit, is managed effectively and is legally compliant. In doing so the Board are required to be transparent, accountable and demonstrate integrity.

Trustees are also Directors for the purposes of company law, appointed under requirement of the Memorandum and Articles of Association and the organisation’s own internal processes.

The Board work to the standards contained in the Charity Governance Code for Larger Charities.

Recruiting and Appointing of Trustees

The Charity maintains a register of existing Trustee skills, knowledge, experience, and interests. If any skills are lost through retirement or there are skills gaps, then we may seek to recruit suitable new Trustees.

Potential Trustees are required to formally express an interest in the role, are interviewed by independent, existing Trustees, and are proposed at a Board Meeting before appointment.

Trustee Induction

Where recruited, new Trustees are given a comprehensive induction to the organisation and the role of a Trustee and asked to familiarise themselves with relevant Charity Commission Guides such as the Essential Trustee, together with:

Board Meetings

The Board of Trustees meet four times per annum and hold an Annual General Meeting in September to review the Independent Auditor’s Report, approve the full Trustees Annual Report and Accounts and appoint Auditors for the coming year.

Board Meetings are the main opportunity for Trustees to maintain good governance, scrutinise reports from the Director and review performance.

Conflicts of Interest and persons of significant control

The Trustees have a legal obligation to act in the best interest of International Service and, in accordance with the Memorandum of Association, avoid situations where there may be potential conflict of interest or loyalty.

The Charity has a Conflict of Interest Policy and Procedure and a register of any conflicts of interest is maintained.

New Trustees are asked to declare any conflicts of interest during recruitment. Additionally, Trustees are asked to declare any new, or changes to, declarations for further consideration at the beginning of every Board Meeting. The were no Conflicts of Interest recorded.

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Trustees are unpaid. Details of expenses and any related party transactions are disclosed in notes 10 and 21 to the accounts.

There are no Persons of Significant Control (PSC).

Senior Leadership

The Trustees delegate responsibility for the ongoing leadership and management to the Director, Michael Dockar. The Chair of the Board assumes line management of the Director.

Arrangements for setting pay of key management personnel

The Director’s salary and benefits are determined by the Board, considering the salaries of roles with similar responsibilities in comparable organisations.

The salaries of all other staff are set within graded pay bands which are annually reviewed considering organisational income and inflation and the real living wage.

Risk Management

The Charity maintains a Risk Register covering governance, operational, safety and security, funding, financial, compliance and external risks and detailing the degree of risk before and after mitigation. Risks and progress against related actions are updated and presented at Board Meetings.

Due to the nature and location of our work safety and security is vitally important. The Charity works with an Associate Global Safety and Security Specialist, and we have detailed security plans for each country of operation. Activities are subject to risk assessments and training is mandatory for all staff.

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Statement of Trustees’ Responsibilities

The Trustees (who are also Directors of United Nations Association International Service for the purposes of company law) are responsible for preparing the Trustees’ Annual Report (including the Strategic Report) and the 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 incoming resources and application of resources, including 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 charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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.

In so far as the Trustees are aware:

In approving the Trustees' Annual Report, we also approve the Strategic Report included therein, in our capacity as Company Directors.

On behalf of the board

Brian Rockliffe Chair of the Board of Trustees

Dated: 8 October 2021

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United Nations Association International Service

Examiner's unqualified report to the Members of United Nations Association International Service Registered Company Number 03467284

Independent Examiner’s Report to the Members of International Service

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021 which are set out on pages 19 to 36.

This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Steven Williams FCA For and on behalf of Murray Harcourt Limited 6 Queen Street, Leeds, LS1 2TW Date 20/12/2021

18

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service

Statement of Financial Activities (Including Income and Expenditure Account) For the year ended 31 March 2021

Note
Income from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Other
5
Total income
Expenditure on:
Raising funds
Charitable activities
6
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
17
Reconciliation of funds:
Total funds brought forward
17
Total funds carried forward
17		 Unrestricted
funds
Restricted
funds
Total
2021
£
£
£
3,917
10,650
14,567
-
22,868
22,868
5,532
-
5,532
15,000
-
15,000
24,449
33,518
57,967
-
-
-
(184,435)
(36,825)
(221,260)
(184,435)
(36,825)
(221,260)
(159,986)
(3,307)
(163,293)
(6,307)
6,307
-
(166,293)
3,000
(163,293)
378,944
-
378,944
212,651
3,000
215,651		 Total
2020
£
3,316
15,566
21,716
-
40,598
-
(406,933)
(406,933)
(366,335)
-
(366,335)
745,279
378,944

The Statement of Financial Activities includes all gains and losses recognised during the year.

19

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Balance Sheet As at 31 March 2021

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
15
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Net assets
Charity Funds
Restricted funds
17
Unrestricted funds
17
Total charity funds
17		 2021
£
1,294
1,294
-
377,552
377,552
(163,195)
214,357
215,651
215,651
3,000
212,651
215,651		 2020
£
3,746
3,746
2,164
447,114
449,278
(74,080)
375,198
378,944
378,944
-
378,944
378,944

Signed on behalf of the Board of Trustees

Brian Rockliffe Chair

The notes on pages 22 to 36 form part of these financial statements.

Company registration number: 03467284

20

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Statement of Cash Flows Year Ended 31 March 2021

Note
Cash flow from operating activities
19
Interest paid
Net cash flow from operating activities
Cash flow from investing activities
Payments to acquire tangible fixed assets
Proceeds from sale of tangible fixed assets
Net cash flow from investing activities
Cash flow from financing activities
Repayment of concessionary loans
Net cash flow from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
15		 2021
£
(72,055)
-
(72,055)
-
2,493
2,493
-
-
(69,562)
447,114
377,552		 2020
£
(305,004)
-
(305,004)
(2,587)
4,475
1,888
-
-
(303,116)
750,230
447,114

21

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

1 Summary of significant accounting policies

(a) General information and basis of preparation

United Nations Association International Service is a company limited by guarantee registered in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is:

17 Priory Street York YO1 6ET

The nature of the charity’s operations and principal activities are set out in the Trustees’ Annual Report.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition – October 2019), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

22

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

1 Summary of significant accounting policies (continued)

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

Income from government and other grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Income tax recoverable in relation to investment income under Gift Aid or deeds of covenant is recognised at the time of the donation.

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

(e) Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

23

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

1 Summary of significant accounting policies (continued)

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is included in note 7.

(f) Governance costs

These represent costs incurred by finance, human resources, audit and directorate departments, attributable to the management of the charity’s assets, organisational administration and compliance with constitutional and statutory requirements.

(g) Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures and fittings over 3 years straight line Motor vehicles over 3 years straight line

(h) Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(i) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening the deposit or similar account.

(j) Concessionary loans

Concessionary loans include those payable to a third party which are interest free or below market interest rates and are made to advance charitable purposes. Where the loan is repayable on demand within one year, the loan is measured at cost, less impairment. Where the loan is repayable after more than one year the charity has opted, in accordance with section 21.26 of the SORP (FRS 102), to initially recognise and measure the loans at the amount received, with the carrying amount adjusted in subsequent years to reflect repayments and any accrued interest outstanding.

(k) Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

24

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

1 Summary of significant accounting policies (continued)

(l) Leases

Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.

(L) Foreign currency

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

(M) Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(N) Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

(O) Going concern

The Directors have considered the going concern basis of the preparation of the financial statements and in particular the impact of the COVID-19 pandemic which has delayed operation of confirmed projects in 2020 and 2021.

The Directors have prepared detailed cash flow projections from the date of signature of the financial statements, up to April 2023. These projections have been prepared on a worst-case basis including only income that is confirmed and in relation to projects that are reasonably likely to take place. The forecasts also include estimates of future expenditure based on current operating levels.

Having reviewed the forecast information, the Directors are confident that the organisation can pay its debts as they fall due over the next 12 months. Accordingly, the Directors have concluded that no material uncertainty in relation to going concern exists and have prepared the financial statements on a going concern basis.

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DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

1 Summary of significant accounting policies (continued)

(P) Judgements and key sources of estimation uncertainty

The key assumptions concerning the future and other key sources of estimation at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include:

Income recognition

The charity makes an estimate of the value of income earned on certain performance related grants where income has been received in advance. When assessing the amount of income to recognise, management considers the factors including performance against project objectives and costs incurred to date. Where income has been received in advance of project performance, the element of the income that has not been earned is deferred until the performance objectives have been achieved. The carrying value of deferred income is set out in note 16.

(r) Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of financing transactions that do not qualify as concessionary loans, which are subsequently measured at amortised cost using the effective interest method.

2 Income from donations and legacies

Gift aid
North Star Coffee Roasters
UK government Job Retention Scheme grant
Other donations		 2021
£
67
-
10,650
3,850
14,567		 2020
£
44
1,440
-
1,832
3,316

Income from donations and legacies was £14,567 (2020 - £3,316) of which £10,650 (2020 - £1,440) was attributable to restricted funds and £3,917 (2020 - £1,876) was attributable to unrestricted funds.

26

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

3 Income from charitable activities

European Solidarity Corps
Access to Volunteering
Youth in Action		 2021
£
-
22,331
537
22,868		 2020
£
15,566
-
-
15,566

All charitable income in the period related to the organisation’s youth development activities.

Income from charitable activities was £22,868 (2020 - £15,566) of which £22,868 (2020 - £15,566) was attributable to restricted and £Nil (2020 - £Nil) was attributable to unrestricted funds.

4 Income from other trading activities

Rental income
Consultancy
Other		 2021
£
1,775
425
3,332
5,532		 2020
£
21,716
-
-
21,716

5 Other income

Income from other trading activities was £5,532 (2020 - £21,716) of which £Nil (2020 - £Nil) was attributable to restricted funds and £5,532 (2020 - £21,716) was attributable to unrestricted fund

27

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

6 Analysis of expenditure on charitable activities

Direct expenditure
Staff costs
Establishment costs
Other costs
Support costs (note 7)		 International
development
Youth
development
activities
Total
2021
Total
2020
£
£
£
£
25,653
958
26,611
118,827
1,560
-
1,560
9,057
10,450
24,731
35,181
66,805
37,663
25,689
63,352
194,689
157,908
-
157,908
212,244
195,571
25,689
221,260
406,933

Expenditure on charitable activities was £221,260 (2020 - £406,933) of which £36,825 (2020 - £26,066) was attributable to restricted and £184,435 (2020 - £380,867) was attributable to unrestricted funds.

7 Allocation of support costs

Support cost
Basis of
allocation
Staff costs
Allocated
on time
Establishment costs
Location
Other costs
Location
Governance (note 8)
Total		 International
development
Youth
Development
and associated
activities
Total
2021
Total
2020
£
£
£
£
122,083
-
122,083
108,747
6,640
-
6,640
51,683
12,626
-
12,626
18,800
16,559
-
16,559
33,014
157,908
-
157,908
212,244

28

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

8
Governance costs
Staff costs
Independent examiner’s/ auditor’s remuneration
10
Board expenses
Legal and professional expenses		 2021
£
4,225
1,500
86
10,748
16,559		 2020
£
22,124
3,750
653
6,487
33,014

9 Net income for the year

Net income is stated after charging / (crediting):

2021 2020
£ £
Depreciation of tangible fixed assets 2,452 7,358
(Profit)/loss on disposal of tangible fixed assets (2,493) (3,004)
Operating lease rentals 6,107 48,295
Net losses on foreign exchange 5,369 2,363

10 Independent examiner’s/ auditor’s remuneration

Fees payable to the charity’s independent examiner/ auditor (and its
associates) for the examination/ audit of the charity’s annual accounts		 2021
£
1,500		 2020
£
3,750

11 Trustees' and key management personnel remuneration and expenses

The Trustees neither received nor waived any remuneration during the year (2020 - £Nil).

The key management personnel of the organisation comprise the members of the Senior Leadership Team. The total amount of employee benefits received by key management personnel was £53,131 (2020 - £100,546). In addition, the organisation paid employer's NIC contributions of £5,570 (2020 - £10,161) in respect of key management personnel remuneration.

Expenses are paid on behalf of the Trustees and members of the management committee in respect of attendance at head office meetings. Total expenses amounted to £86 (2020 - £425).

29

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

12 Staff costs and employee benefits

The total staff costs and employee’s benefits was as follows:

Wages and salaries
Social security
Defined contribution pension costs		 2021
£
131,873
12,342
8,706
152,921		 2020
£
217,704
17,398
14,596
249,698

There was an average of 3 (2020 – 5) employees at the head office and 1 overseas worker during the year (2020 – 3).

No employee earned more than £60,000 in the year (2020 - Nil).

13 Tangible fixed assets

Cost or valuation:
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation:
At 1 April 2020
Charge for the year
Eliminated on disposals
At 31 March 2021
Net book value:
At 31 March 2021
At 31 March 2020		 Fixtures and
fittings
Motor
vehicles
Total
£
£
£
77,161
8,800
85,961
-
-
-
(10,228)
(8,800)
(19,028)
66,933
-
66,933
73,415
8,800
82,215
2,452
-
2,452
(10,228)
(8,800)
(19,028)
65,639
-
65,639
1,294
-
1,294
3,746
-
3,746

30

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

14
Debtors
Trade debtors
Other debtors
Prepayments and accrued income		 2021
£
-
-
-
-		 2020
£
576
1,088
500
2,164
15
Cash at bank and in hand
Cash in hand
UK account balances
Field account balance
16
Creditors: amounts falling due within one year
Trade creditors
Other tax and social security
Other creditors
Accruals and deferred income
Deferred income
Balance brought forward
Resources deferred in the year
Released from previous years
Balance carried forward		 2021
£
-
377,552
-
377,552
2021
£
6,122
15,723
5,253
136,097
163,195
2021
£
51,281
83,853
(537)
134,597		 2020
£
782
443,403
2,929
447,114
2020
£
6,112
14,773
1,914
51,281
74,080
2020
£
-
51,281
-
51,281

At the balance sheet date, the charity was holding funds received in advance in respect of unearned income from performance related grants.

31

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

17 Fund reconciliation

Unrestricted funds

General fund
Designated funds
Restricted funds
Youth in Action
YWCA Equal Rights
Palestine
Arts & Minds
FairPlay
Firm Foundation
EW&Y in Jordan
PEE4RGT
Inclusion for everyone
Build a better narrative
Free to be me
Access to Volunteering
Coronavirus Job
Retention Scheme		 Balance at
1 April
2020
Income
Expenditure
Transfers
£
£
£
£
368,944
24,449
(184,435)
3,693
10,000
-
-
(10,000)		 Balance at
31 March
2021
£
212,651
-
378,944
24,449
(184,435)
(6,307)		 212,651
Balance
at 1 April
2020
Income
Expenditure
Transfers
£
£
£
£
-
537
-
-
-
-
(1,812)
1,812
-
-
(1,443)
1,443
-
-
(777)
777
-
-
(1,875)
1,875
-
-
(80)
80
-
-
(80)
80
-
-
(80)
80
-
-
(80)
80
-
-
(80)
80
-
22,331
(19,868)
-
-
10,650
(10,650)
-		 Balance at
31 March
2021
£
537
-
-
-
-
-
-
-
-
-
2,463
-
-
33,518
(36,825)
6,307		 3,000
378,944
57,967
(221,260)
-		 215,651

32

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

17 Fund reconciliation (continued)

Comparative information in respect of the preceding period is as follows:

Unrestricted funds

General fund
Designated funds		 Balance at
1 April
2019
Income
Expenditure
Transfers
Balance at
31 March
2020
£
£
£
£
£
743,291
23,592
(340,867)
(57,072)
368,944
-
-
(40,000)
50,000
10,000
743,291
23,592
(380,867)
(7,072)
378,944

Restricted funds

ESC – Youth in Action
ESC – Equal Rights
Palestine
ESC – Solidarity Sport
Palestine
Northern Star Coffee
Roasters
FULL G		 Balance
at 1 April
2019
Income
Expenditure
Transfers
£
£
£
£
-
1,574
(1,574)
-
-
9,035
(9,035)
-
-
4,957
(12,029)
7,072
-
1,440
(1,440)
-
1,988
-
(1,988)
-		 Balance at
31 March
2020
£
-
-
-
-
-
1,988
17,006
(26,066)
7,072		 -
745,279
40,598
(406,933)
-		 378,944

Movements in restricted funds

An explanation of each of the restricted funds is provided in the “Impact” section of the Trustees’ Annual Report.

33

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

18 Analysis of net assets between funds

Fund balances at 31 March 2021 are represented by:

Fixed assets
Current assets
Current liabilities
Total		 Unrestricted
funds
Restricted
funds
Total
£
£
£
1,294
-
1,294
242,955
134,597
377,552
(28,598)
(134,597)
(163,195)
215,651
-
215,651

Comparative information in respect of the preceding period is as follows:

Fixed assets
Current assets
Current liabilities
Total		 Unrestricted
funds
Restricted
funds
Total
£
£
£
3,746
-
3,746
397,997
51,281
449,278
(22,799)
(51,281)
(74,080)
378,944
-
378,944

19 Reconciliation of net income to net cash flow from operating activities

Net expenditure for year
Depreciation and impairment of tangible fixed assets
(Profit)/loss on disposal of fixed assets
Decrease in debtors
Increase/(decrease) in creditors
Net cash flow from operating activities		 2021
£
(163,293)

2,452
(2,493)
2,164
89,115
(72,055)
 2020
£
(366,335)
7,358
(3,004)
33,460
23,517
(305,004)

34

DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

20 Pensions and other post-retirement benefits

Defined contribution pension plans

The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £8,706 (2020 - £14,596).

As at 31 March 2021 unpaid contributions included within other creditors amounted to £844 (2020 - £1,169).

21 Commitments

Operating leases

Total future minimum lease payments under non-cancellable operating leases are as follows:

Not later than one year
Later than one and not later than five years
Later than five years		 2021
£
1,432
-
-
1,432		 2020
£
1,432
-
-
1,432

The operating lease charge in the Statement of Financial Activities was £5,728 (2020 - £48,295).

22 Related party transactions

There were no related party transactions made during the period (2020 - £Nil).

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DocuSign Envelope ID: 468762A2-12B3-4613-96C7-9B85DDE39995

United Nations Association International Service Notes to the Financial Statements Year Ended 31 March 2021

23 Financial instruments

The carrying amounts of the charity’s financial instruments are as follows:

Financial assets
Debt instruments measured at amortised cost:
- Trade debtors (note 14)
- Other debtors (note 14)
Financial liabilities
Measured at amortised cost
- Trade creditors (note 16)
- Other creditors (note 16)
- Accruals (note 16)		 2021
£
-
-
-
6,122
5,253
1,500
12,875		 2020
£
576
22
598
6,112
1,914
-
8,026

Impairment losses recognised on trade debtors totalled £Nil (2020 - £Nil).

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