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2021-12-31-accounts

fj￿bal Independent Report lo Ihe Tvuslee5 Ot Covd Gbbul Icont'dl Audttcq'5 we5pon5Wles IcTthe avdtt ol Ihe ffiThinckil 51olernerbts Iconvdl 6eeovse ol the inhwenl Iimilotiorts ol on oudil. Ihere is o risk Ihot we will not delecl oll I￿egulenlotion. A Ivrlhei de5ciiption ol our responsifmlilies is ovoiloble on the ￿nanCIal Reportiro Covncil's Web￿le ol.. htlps.'JIwbwlrc.org uk10￿- WOTklAudit/Audil￿nd-0sSUranceAStQnrtQf￿5-Qnd-gvidOncels1aTrd0rd5-Qn￿9vlda￿C￿-I0T-0vd4lors1Aud1fQr5-FSsp0n$lbll1th&5-1tsr- oudillDe5criptiorpof-audi1015-re5ponybililie5-1oi-audil.05px. This dÈsciiplion forms port ol our oudilor's repNI. We ¢omrnvru¢ole With those ¢horged with govemance regarding. among other Tnatlers, the planned scope and timing tsl Ihe ouclt ond significanl ovdil11ndin9s. including any signiliconl deliciencie5 in inl&rnol coThlrol IholwÈ idertlily duftng ovi oudit. Use ol ourRporl This report Is mode so*ly lo Ihe choriloble company's members. as a body. in accordonce with Chapter 3 01 Part 16 01 the CtrtDpoTyes Act 2006. Our audit WOTk htt5 bèen undÈrtok&n $0 thol we might stole lo Ihe ¢honloble ¢omp¢ny's members those mollery w8 ore requlred lo stole lo Ihem In on ouditu's ieport rjnd for no olheF purpose. To Ihe fulleil extent perTYUtled by law. we ¢Jo not accept or assume responsi￿lIty to anyone olhei than the charitable eompony ond the charitobltr compony's members os o body. lorour ovcStwoik. lor this report. or lor Ihe orAnionswe hove formed. GFegg Olner MPhil BAIHon51 ACA ISenioT Slalvlory Audilorl loi ond on bahall ol Horn￿n B&ole S Owen Limile Charfered Accovnlonts ond Statutory AvdiloF ighdown House I l Highdown Rood Leominglon Spa Worwickshiie CV31 IXT 13 Moy 2022

Note ~Unrestrlct
~F
5		 ~t
5		 Total Funds
288l		 t IF nds
2020
5
INCOME
Donations and legacies 2 275.872 2,120 277,992 337,982
Fundraising
trading income		 1,822 0 1,822 1,497
Investment
income		 3 12 900 912 1,006
277,706 3,020 280,726 340.485
Incoming
resources from chantable		 activities
Grants for operating
activities		 4 0 1,245.756 1.245,756 1,010,942
Other incoming
resources		 5 22,249 11,989 34,238 15.272
TOTAL INCOME 299.955 1,260,765 1,560,720 1,366,499
EXPENDITURE
Costs of raising funds
Fundraising
and publicity costs		 95,625 0 95.625 101,486
Fundraising
trading: cost ofgoods		 sold 0 0 0 900
Total cost of raising funds 6 95.625 0 95,625 102,386
Expenditure
on charitoble activities		 6 90,372 1,404,562 IH94,934 1.576,561
TOTAL EXPENDITURE 185,997 1,404,562 1,590,559 I,II78,947
NET INCOMING
/ (OUTGOING) RESOURCES		 113,958 (143,797) (29,839) (312,248)
OTHER RECOGNISED GAINS/(LOSSES)
Gain/(loss)
on exchange rate difference		 (48,145) 0 (48,145) 19,009
Transfer between
funds		 (113,535l 113.535 0 0
NET MOVEMENT
IN FUNDS		 (47.722) (30.262) (77,984) (293.239)
Balances brought
forward at I Januan		 2021 794,638 254.188 1,048.826 1,342,065
BALANCES CARRIED FORWARD AT 744,911 223,926 970,842 1,048,826
31 DECEMBER 2021

~tact
d		 T~ot IF nd Toto/ Funds
Note F~nd Funds 2020 2019
5 5 5 4
INCOME
Donations and legacies 2 293.852 44,130 337,982 248,501
Fundraising
tradingincome		 1,497 0 1.497 3.077
Investment
income		 3 160 846 1.006 924
295.509 44.976 340,485 252,502
incoming resources
from charitable		 activifies
Grants foroperating
activities		 0 I,O IO942 1,010.942 1.436,799
Other incoming resources 42 15.230 15.272 54,285
'TOT4L INCOME 295,551 1,071,148 1,366,699 1,743,586
EXPENDITURE
Costs ofraising funds
Fundroising
and publicity		 costs 101,486 0 101,486 60.820
Fundraising
trading
cost		 ofgoods sold 900 0 900 1,001
Total costofraising funds 102.386 0 102.386 61.821
Expenditure
on charitable		 activities 97.140 1,479.421 1.576.561 1,404.218
~OTAL EXPENDHURE 199,S26 1,479,421 1,678,947 I 466.039
NET INCOMING
/ (OUTGOING)		 RESOURCES 96,025 (40S,273) (312,248) 277,547
OtHER RECOGNISED GAINS/(LOSSES)
Gain/(loss(
on exchange		 rate difference 19,009 0 19,009 (43.940)
transfer between
funds		 (6.335( 6,335 0 0
NET MOVEFAENT IN FUNDS 108.699 (401.938( (293.239( 233,607
Balances brought forward at I January 2020 685.939 656.126 1.342.065 I,108458
8414NCES CARRIED FORWARD AT 794,638 254,18S 1,048,826 1,342.065
31 DECEMBER 2020

2021 2021 f 020 2IQO
FIXED ASSETS
Tangible
fixed		 assets 19,660 28.529
CURRENT ASSETS
Debtors 357,373 187,815
Cash at bank and in hand 683,569 927,582
1.040.942 1,115.397
CREDITORS:
Amounts
taRing due within one year		 (89,760( (95,100(
NET CURRENT ASSETS 951,182 1.020,297
TOTAl NET ASSETS 970,842 1,048,824
FUNDS
Unrestricted
Funds		 12
GENERAL FUND 572.158 557,719
Designated
Funds:
Currency
Risk Management		 Fund 40,000 40,000
Designated
Fixed Assets Fund		 5.000 5,600
Mini Pilot Projects 79.758 50,000
Development Fund 50.000 0
Programme
Fulfilment		 Fund 141,319
Total Unrestricted
Funds		 746.916 794.638
Rs'selcted
Funds
Restricted Income Fund 209,266 231,259
Restricted Fixed Assets Fund 14,660 22.929
Total ResMcted Funds 223.926 254.188
TOTAL FUNDS 970,842

2021 A/20
F.
Cash uhTised by operating aclivRles (203,272) (292.210)
Cashgow from: investing
actlvtRes
Purchase oftangible fixed assets (15,583) (8.660)
Proceed of sale of tangible fixed assets 22,075 0
Interest received 912 1,006
7,404 (7.654)
Change
in cash and		 cash equivalents in the year (195,868) (299.864)
Cash and cash equivalents at the beginning
of the year		 927,582 1,208,437
Change
in cash and		 cash equivalents due to exchange rate movement (48.145) 19,009
Total cash and cash equivalents at the end of the year 683.569 927,582
ReconcRialion
ofnet		 movement in funds to net cash flow Irom operating activities
2021 ~20
Net movement
in funds		 (77,984) l293,239)
Adjustment
for,
Interest received l912) (1,006)
Depreciation
charge		 24.452 I5,882
Gain on disposal of tangible
fixed assets		 (22,075) 0
Increase
in debtors		 (169,558) (28.932)
Increase/(decrease) in creditors (5,340) 34.094
Unrealised
(gains)/losses
on foreign currency		 48.145 (19,009)
Net cash utiRised by operating
activities		 (203.272) (292,210)
201I 2020
Analysis ofcash and cash equivalents 8 8
Cash in hand 683.569 927,582

Unrestricted Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
2. DONATION
AND LEGACY INCOME
Individuals 222.768 1.120 223,888 244.280
Churches 14,202 0 14.202 13,429
Corporates 15,534 0 15.534 659
Trusts 10,000 1.000 11,000 50.500
Legacies 13,368 0 13.368 29,114
TOTAL DONATION
AND		 LEGACY INCOME 275.872 2.120 277,992 337,982
Unrestricted Restricted Total Funds Total Funds
3. INVESTMENT INCOME Furicl ~ Funds 2021 2020
Bank and building
society deposit interest		 12 900 912 1,006
4. GRANT INCOME
Unreslricted Restricted Total Funds TotalFunds
Funds Funcls 2021 2020
f F.
European
Union		 422.224 422,224 476,779
UK Foreign and Commonwealth Office 0 0 11,246
French Ministry for Europe and Foreign Affairs 2.968 2,968 0
Belgium
Ministry of Foreign Affairs		 128.730 128,730 0
Dutch
Ministry of Foreign Affain		 78,738 78.738 232,077
Swiss Agency for Development and Cooperation 128,595 128.595 0
Taiwan Foundation
for		 Democracy 7,402 7,402 7,556
US State Department
of Democracy,		 Rights and Labor 121,652 121,652 12,787
Allan and Nesta Ferguson Charitable Trust 25,000 25,000 0
JAC Trust 0 0 20.000
Peace Nexus Foundation 0 0 8,137
Deutsche GeseRschaft fiir Internationale Tusammenarbei 263.383 263,383 205,542
Other 67.064 67,064 36,817
TOTAL GRANT INCOME 0 1,245,756 1,245,756 1,010,942

Unrestricted Restricted Total Funds TotoI FuIICII
Funds Funds 2021 2020
4. GRANT INCOME (CONT'D)
Analysis ofgrants received
Livelihoods
and		 economic infrastructure 225.356 225.356 174,058
Democratisaiion 53,606 53.606 51,195
Good governance 338,089 338,089 374.210
Human
rights		 502,793 502,793 353,460
Reconoliation and justice 125,912 125.912 58,019
0 1,245,756 1,245,756 1,010.942

6. TOTAL RESOURCES EXPENDED TOTAL RESOURCES EXPENDED Direct Grants Support Total Total
Costs Payable Costs 2021 2020
5 5 5
Fundraeing
Fundraising
and publicity
costs		 95.625 95.625 101,486
Fundraising
trading: Cost of goods sold		 0 900
Subtotal Fuedraising 0 0 95,625 95.625 102,386
Direct Charitable
Activity
Livelihoods
and economic		 infrastructure 125,773 134,078 59,422 319.273 298,011
Democratisation 31,721 25,773 13,148 70.642 126,359
Good governance 322.756 77,320 94,339 494,415 586,926
Human
Rights		 243.224 97,245 77,857 418,326 427,873
Reconciliation
and Justice		 68.453 88.039 35.786 192,278 I37,392
Subtotal Direct Charitable Activity 791,927 422,455 280,552 1,494,934 1,57(,541
Total expenditure 791,927 422,455 374,177 1,590,559 I,II78,947

Support Costs aBocaled as follows: 2021 2020
5
Leadership 60.109 71,428
Programmes 104.876 85.076
Operations 115,566 118,841
Fundraising 95,626 102.386
376,177 377,731

6. TOTAL RESOURCES EXPENDED (CONED) 2021 2020
NET INCOMING/(EXPENDITURE) FOR THE YEAR E F.
This Is stated aHer charging
Operating
leases - land and buildings		 18,771 19,800
Operating
leases - equipment		 2,190 384
Audit fees 5,400 5,100
Depreciation 24,452 15,882
STAFFING UK StaN Int StaB 2021 2020
Salaries and wages 243,385 397,494 640.879 573.547
UK redundancy
payment		 0 0 18,017
Employers
national
insurance		 18,641 18.641 17,516
Employers
UK pension		 contribution 13,894 13,894 12,357
275.920 397,494 673,414 621.437
The average number of employees (full time equivalents) was 3 2021 2020
UK:fundraising
staff
UK. other staff 5
Other countries: international staff 3
Other countnes: national staff 23 20
34 30

7. FIXED ASSETS - TANGIBLE FIXED ASSETS - TANGIBLE Equipment Motor Total
Vehicles
COST f. 8
At
I January 2021		 62,499 81,322 143,821
Additions 15,583 0 15,583
Dispasals 0 (61,920) (61.920)
At 31December 2021 78,082 19,402 97.484
ACCUMULATED
DEPRECIATION
At IJanuary2021 50,552 64,740 115.292
Charge for period 7,870 16,582 24,452
Disposals 0 (61,920) (61,9201
AI31December 2021 58,422 19A02 77,824
NET BOOK VALUE
At 31December 2021 19%60 0 19,460
NET BOOK VALUE
At 31December 2020 11.947 16.582 28,529
Depreciation
Rates		 20% - 33% 25% - 33%
8. DEBTORS 2021 2020
f.
Grant and NGO grant debtors 328,449 136,520
Other debton 17,715 15,710
Prepayments
and accrued income		 11,209 35,585
Total Debtors 357,373 187,815
9. CREDITORS - amounts falling due within one year 2021 2020
f. 8
NG0 grant creditaa 60.285 38,590
General creditors 20.024 51,064
UK taxes and social secunty 9.451 5,446
Total Creditors 89,760 95,100

Minimum
lease		 payments under non-canceRable under non-canceRable under non-canceRable under non-canceRable under non-canceRable operating operating leases fall due as follows leases fall due as follows leases fall due as follows leases fall due as follows
2021 2020
Expiring:
Within one year 14,166 I2.048
Between two and five years 1,873 840
16,039 12,888
11 MOVEMENTS OF RESTRICTED FUNDS Balance at Movements in Resources Balance at
I Jan 21 Grants Other Income Expended Transfer 31 Dec 21
Livelihoods and economic infrastructure 141.318 225,356 9.832 (294.308) 12,611 94,809
Democratisation (1.647) 53.606 0 (64.255) 29,467 17,171
Good governance (2,74 1) 338,089 16,150 (460,697) 100,880 (8,319)
Human
rights		 47,222 502,793 (14,250l (407.435) (34,356) 93.974
Reconciliation
and justice		 47,107 125.912 3,277 (169,598) 4,933 11,631
Total Reshkted Grants Funds 231.259 1,245.756 15,009 (1.396,293) 113.535 209,266
Restricted Fixed Assets 22,929 0 0 (8,269) 0 'I4,660
Total 254,188 1,245,756 15.009 (1,404,562) 113,535 223,926
Liveihoods and economic: Empowering people to have better livelihoods through
vocational
training,		 resourong, loan schemes
and self-help groups.
Democratisalion: Enabling communities to have a say in decision that affect them by creating spaces for communities to
engoge with local authorities.
Good governance:
Advancing
the space for civil society		 to operate and building
the capacity of local organisations		 as
effective agents ofchange.
Human
Rights: Enabling people to access essential freedoms		 by creating space for understanding,
respect		 and tolerance.
Facilitating
minorities
groups		 to access basic rights and services.
Reconoliation
and iustice:		 Promoting social cohesion by training people in conflict resolution
and supporting		 local leaders to
reduce social discrimination Enabling access to justice by strengthening understanding of laws and how to uphold them.
Transfers affecting restricted funds include match funding contributions
to projects ot 583k, movements		 between
restricted		 funds
on multil-donor projects. fund transfer adjustments ansing from currency variances on fund balances
Balance at Movements
fn Resources		 Balance at
I Jan 20 Grants Other Income Expended Transfer 31 Dec 20
5
Resfricfed funds 627.271 1,0I0,942 60,206 (I.473.495) 6.335 231.259
Resrncfed fixed ossefs 28.855 0 0 (5.926) 0 22.929
Total 656.126 I.010,942 60.206 (1.47942I) il,335 254188

YEAR ENDED 31 DECEMBER 2021
12 UNRESTRICTED FUNDS (CONT'D) Balance at Movemenls in Resources Balance at
1 Jan 21 Incoming
Expended		 Transfer 31 Dec 21
Unrestricted Funds
General
funds		 557,719 299.955 (185,397) (100,119) 572,158
Designated Funds
Currency Exchange Risk Management 40,000 0 (48 145) 48 145 40000
Mini Pilot Projects 50.000 0 0 29,758 79,758
Development Fund 0 0 0 50,000 50,000
Designated Fixed Assets Fund S,f00 (600) 0 5,000
Programme Fulfilment Fund 141,319 0 (141,319) 0
Total 794M38 299,955 (234,142) (113,535) 746,916
Balance at Movements in Resources Balance at
I Jan 20 Incoming
Expended		 Transfer 31Dec 20
f f f
General unresfricted funds 553,l30 295,551 (198,230) (92,732) 557,7I9
Designated funds I32,809 l9,009 (1,296) 86,397 236,919
Total 685.939 314.560 (199.52d) (d.335) 794.638
13 ANALYSIS OF NET ASSETS ANALYSIS OF NET ASSETS ANALYSIS OF NET ASSETS BETWEEN FUNDS Tangible Cunent Total
Assets Assets Assets
ResMcted Funds f 5,
Restncted Grants 0 209,266 209,266
Restncted Fixed Assets used in projects 14,660 0 14,660
Total 14.dda 209,266 223,926
Unrestricted Funds
General
Funds
—undesignated		 0 572,158 572,158
Designated Currency Risk Management Fund 0 40,000 40.000
Designated Fixed Assets Fund 5,000 0 5,000
Designated Mini Pilot Proiects 0 79,758 79,758
Designated Development Fund 0 50.000 50.000
Designated Programme Fulfilment Fund 0 0 0
Total 5,000 741.916 746,916
Overall
Funds		 19,d60 951,182 970,842