2022-12-31-accounts

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Annual Report and Financial Statements Year ended 31st December 2022

Handicap International UK operating as Humanity & Inclusion UK Company Limited by Guarantee Registration Number 4010383 (England and Wales). UK Registered Charity number 1082565.

ANNUAL REPORT AND ACCOUNTS 2022

Contents
Introduction from our Chief Executive	4
Message from our Chair	6
The HI network	8
TRUSTEES' REPORT	10
incorporating strategic report
2022 highlights for HI UK	10
Support for our work	14
Governance, structure and management	18
Statement of Trustees' responsibilities	29
INDEPENDENT AUDITOR'S REPORT	31
FINANCIAL STATEMENTS	34
Statement of fnancial activities	35
Balance sheet	36
Statement of cash flows	37
Notes to the fnancial statements	38
ACKNOWLEDGEMENTS	49

ANNUAL REPORT AND ACCOUNTS 2022

Legal information

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Demining in Lebanon © HI
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Legal Name

Handicap International UK

Operating Name

Humanity & Inclusion UK (HI UK)

Peter Burdin (Chair) Chloe Marshall (Vice-Chair) Vhernie Manickavasagar (Treasurer) Thomas Morrow (Acting Treasurer from August 2022) Benjamin Cohen Lynette Eastman - resigned 11th July 2022 Nicola Peckett Nana Obuo Raphael Ayse Suevari Oliver Thorn

Board of Trustees

George Graham

Chief Executive

9 Rushworth Street London SE1 0RB +44 (0)870 774 3737

Registered Office

Auditors

Crowe U.K. LLP 4th Floor, St James House, St James Square, Cheltenham GL50 3PR

Legal Advisors

Morgan, Lewis & Bockius LLP 5-10 St. Paul's Churchyard London EC4M 8AL

Bankers

Unity Trust Bank plc Four Brindley Place Birmingham B1 2JB

Company number 4010383

UK registered 1082565 charity number

Website

- humanity inclusion.org.uk

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INTRODUCTION
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Introduction from our Chief Executive

Challenging ourselves to make the biggest difference we can

2022 was an exceptionally tough year for millions of people. In Ukraine, the war turned lives upside down, and, as ever, it was those who were already most vulnerable who suffered the most – people with disabilities unable to flee or to find accessible shelter, people without the means to meet their basic needs, children left unprotected as their cities became contaminated with unexploded ordnance.

of the world, especially in East Africa, suffered horrendous drought, the effects of which were severely worsened by the spike in global food prices. In Madagascar, which was already on the brink of famine, the arrival of Cyclone Batsirai exacerbated an almost impossible situation for many people.

And even in countries that did not experience new disasters or crises, the lives of people with disabilities continued to be characterised by discrimination, exclusion, violence, abuse or reduced life chances. In September 2022, an important new report on the “Missing Billion” showed that among

At the same time, conflicts continued to rage in Yemen, Mali, Syria, Myanmar and many other places where HI’s teams were mobilised every day to provide vital assistance.

~~In 2022, HI UK’s experts in emergency rehabilitation, armed violence reduction, inclusive education and inclusive humanitarian action supported programmes in dozens of countries.~~

Highlights

2022 was also a remarkable year in much more positive ways. A wonderful highlight was the launch in Dublin of a new international declaration to curb the use of explosive weapons in populated areas. HI has campaigned for this for over a decade, often in the face of lack of interest or outright opposition from governments. To have achieved our goal is a fantastic testament to the 216,000 people in the UK who signed our petition to persuade the Government to endorse the declaration. It is also thanks to the incredible efforts of numerous colleagues and of our friends from allied organisations. Of course, the work doesn’t end here – now we need to see all governments and militaries put the new commitments into practice in their operations. This will continue to be a major focus of our advocacy in 2023 and beyond.

There were also a series of climate-related shocks and crises – these of course are becoming increasingly common. Images of the catastrophic flooding in Pakistan will long stay in the memory, but for those whose homes were destroyed and who endured months of displacement it was a disaster beyond imagination. Many parts

the one in six of the world’s population that has a disability, average life expectancy is 10 to 20 years’ shorter than for those who do not have a disability.

This is a deeply sobering statistic and a further reminder of the meaning and purpose of HI’s mission.

By chance, the new declaration coincided with the 25th anniversary of the Mine Ban Treaty, which HI also campaigned for and for which we won our Nobel Prize. A quarter of a century on, the treaty is one of the most successful disarmament agreements ever, with 164 States Parties and remarkable results – some 33 countries have been declared “landmine-free”. However, with antipersonnel

ANNUAL REPORT AND ACCOUNTS 2022

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Ukrainian refugees © Tom Nicholson / HI
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mines continuing to claim lives and limbs in Afghanistan, Central African Republic, Colombia, Democratic Republic of Congo, India, Myanmar, Nigeria, Pakistan and Ukraine, the struggle is clearly not yet over – and the work of HI’s teams on mine clearance and victim assistance, as well as risk education, remains as necessary as ever.

Throughout the year, HI UK’s experts in emergency rehabilitation, armed violence reduction, inclusive education and inclusive humanitarian action supported programmes in dozens of countries. In Afghanistan, for example, our teams continued to provide essential rehabilitation services in an incredibly tough context. In Nepal and Kenya, we strengthened inclusiveeducation systems and worked to improve the livelihoods of people with disabilities. In Syria,

Laos and Colombia, we cleared mines and other unexploded ordnance. We supported the UK Government’s multi-country flagship Women’s Inclusive Sexual Health programme, playing a critical role in helping women and adolescent girls with disabilities receive the support and protection to which they have the same right as anyone.

We also worked to strengthen our organisation, building a strong and committed culture to help us make the biggest difference we can for disabled and vulnerable people around the world. We improved our processes, including introducing new technology platforms to make ourselves more efficient. I’m especially pleased by the progress we’ve made in monitoring our carbon footprint – in the context of the climate emergency, all of us must do everything we can

to reduce the impact we have on the natural environment.

I’m enormously proud of the team here at HI UK. It's a daily pleasure to work with such committed and talented people and it has been wonderful to see them achieve so much in 2022. We know that 2023 will be no easier, but the challenge is why we’re here – and we’re determined to make the biggest difference we can for people who need us most.

George Graham Chief Executive

INTRODUCTION

Message from our Chair

Ingenuity, determination and deep compassion

For HI, 2022 was a year of anniversaries. In June, it was a great privilege to travel to Lyon, where the HI Federation is based, to celebrate the 40th year since HI was founded.

The organisation began as an insurgent response to needs that everyone else had ignored – those of Cambodian refugees who had lost limbs through bombs and mines. One of the things that makes supporting HI so energising is the way that its personality on the day that it was founded – ingenuity, determination and deep compassion – continues to be felt to this day.

encouraging that 83 governments signed up to this new agreement.

We are so grateful to be the recipients of another funding award from Postcode Global Trust and would like to extend a huge “thank you” to players of People’s Postcode Lottery. Your generosity has enabled us to prepare vulnerable populations for emergencies and to carry out vital inclusive emergency responses, as well as rehabilitation, wherever the need is greatest.

But the most inspiring thing about

HI is the people who work for it. In 2022, HI UK said goodbye to some valued colleagues, but we also brought in some wonderful new additions, bringing even more energy and enthusiasm to our work. This was exemplified by the team’s incredible response

~~We are deeply grateful to all our UK supporters, donors and partners, without whom our life-changing work would not be possible.~~

2022 also saw the 25th anniversary of the Mine Ban Treaty that HI long campaigned for. In the summer, our colleagues went to Geneva, where the city was turned blue and white in our honour and to celebrate the iconic “broken chair”, which HI placed outside the United Nations as a symbol of opposition to landmines and cluster munitions.

It was so fitting that, in the same month as the anniversary, HI’s campaign for political action to end the use of bombs and missiles against civilians achieved its long-held goal of a new international Political Declaration on the use of explosive weapons in populated areas. It’s remarkable and profoundly

to the tragic war in Ukraine, which included a remarkable fundraising effort, programme support from our first-class technical specialists and powerful communications and advocacy.

Despite the cost-of-living crisis, our fundraising from the public surpassed the record that we set the previous year. Donations from our major-giving partners – companies, trusts, foundations and philanthropists – were our second highest ever. I’m enormously proud of the team for all their hard work to make this happen and hugely grateful to all our supporters, donors and partners, without whom none of our achievements would be possible.

The institutional funding environment remained tough again in 2022, with the UK’s aid budget increasingly being diverted away from its core purpose of international development. For a second year in a row, our teams had the horrible job of curtailing or closing programmes that had been intended to run for much longer. It’s hard to think of many other areas of life – whether in the public sector or in the private sector – that suffer from such abrupt and unplanned decisionmaking as international aid has in recent years. However, despite these challenges, our professional, expert and very well-regarded team has managed to forge new partnerships

ANNUAL REPORT AND ACCOUNTS 2022

and to launch exciting new programmes. I continue to be deeply impressed by their work.

It is a pleasure to chair such an excellent board of trustees, all of whom made fantastic and highly valued contributions throughout the year – supporting on recruitment, promoting diversity, risk-management, compliance, strategy, finances, fundraising and so much more. We also devoted some time in 2022 to refreshing our overall approach as a board in order to become even more effective and to make sure the organisation benefits from the best possible governance.

After a wonderful year in 2022, I know the team will bring the same levels of energy, confidence and optimism to our work in 2023.

Peter Burdin Chair

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Marta Quintero has been working on HI's demining operations in Colombia for seven years. When she was 14 years old, she stepped on a mine that didn't explode. "That day my destiny was set," she says.

"Demining is a difficult job, where you spend your day on your knees. You work in the middle of the mountains, far from home. You make great sacrifices. But the reward is worth it. When you finish clearing an area and hand it over to its people, their smiles are the greatest reward." .

INTRODUCTION

About us

The HI network

Our vision

Outraged at the injustice faced by people with disabilities and vulnerable populations, we aspire to a world of solidarity and inclusion, enriched by our differences, where everyone can live in dignity.

Our mission

Humanity & Inclusion (HI) is an independent and impartial aid organisation working in situations of poverty and exclusion, conflict and disaster. We work alongside people with disabilities and vulnerable populations, taking action and bearing witness in order to respond to their essential needs, improve their living conditions and promote respect for their dignity and fundamental rights.

Our values

HUMANITY

Our work is underpinned by the value of humanity. We include everyone, without exception and champion each individual’s right to dignity. Our work is guided by respect, benevolence and humility.

INCLUSION

We advocate inclusion and participation for everyone, upholding diversity, fairness and individual choice. We value difference.

COMMITMENT

We are resolute, enthusiastic and bold in our commitment to developing tailored, pragmatic and innovative solutions. We take action and rally those around us to fight injustice.

INTEGRITY

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Our structure

The HI network is comprised of a federation, eight national associations (Belgium, Canada, France, Germany, Luxembourg, Switzerland, the United Kingdom and the United States), and the HI Institute for Humanitarian Action.

The HI Federation, established in 2009, implements the network’s programmes in around 60 countries under the name “Humanity & Inclusion”, “Humanité & Inclusion” or “Handicap International”, depending on the country.

HI's national associations, founded between 1982 and 2006, are called “Handicap International” in Belgium, France, Germany, Luxembourg and Switzerland, and “Humanity & Inclusion” in Canada, the United Kingdom and the United States.

The HI Institute for Humanitarian Action is responsible for defining the ethical framework underpinning HI’s actions. The Institute analyses the ethical and political issues facing the HI movement and the aid sector in general.

We work in an independent, professional, altruistic and transparent manner.

ANNUAL REPORT AND ACCOUNTS 2022

Who we support

HI exists to support disabled and vulnerable people around the world. The groups that we support include:

People with disabilities and those living with chronic disabling diseases
Organisations that promote the rights and wellbeing of people with disabilities
People at risk of becoming disabled because of disease or violence
Refugees , people living in disaster areas or people displaced by crises
People threatened by weapons or explosive devices during or in the aftermath of conflicts.

Our impact

WORLDWIDE PRESENCE

466 projects in 60 countries

PEOPLE SUPPORTED BY HI'S ACTIONS

DIRECTLY SUPPORTED

2,552,100 people

received goods or services as part of a project implemented by HI or its operating partners.

INDIRECTLY SUPPORTED

11,883,937 people

benefitted from the effects of goods or services received by people HI directly supported.

GLOBAL STAFF

4,793 people

Our areas of work

EMERGENCIES

In emergencies, we distribute relief items, we provide healthcare, rehabilitation and psychosocial support, we make sure water, sanitation and shelters are accessible to everyone, and we help other relief organisations be as inclusive as possible.

CONFLICTS

In conflict situations, we clear landmines and explosive remnants of war, we educate communities about the risks, we help survivors rebuild their lives through physiotherapy, prosthetic limb fitting and psychological support, and we promote inclusive education and livelihoods. Globally, we campaign for an end to the use of landmines, cluster munitions and explosive weapons in populated areas.

including:

4,013 local staff in project countries 284 international staff in project countries 265 headquarters staff working in programme management
232 staff working in support services, fundraising and communication.

Impact figures represent the actions of the HI network in 2022. Staff figures are expressed in annual full-time equivalent positions.

~~For every £100 spent by the HI network*~~

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£6
£9
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£85
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LONG-TERM DEVELOPMENT

In our development work, we focus on inclusive health, rehabilitation and education, we support economic inclusion and food security, and we work alongside local disabled people’s organisations to enable them to advocate for their rights and to get their voices heard.

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Social missions
Fundraising costs
Administrative costs
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Financial figures represent the actions of the HI network in 2021. For more information please see the HI network Annual Report available at hi.org

THE HI NETWORK

Trustees' Report 2022 Highlights

How our UK team supported HI's mission in 2022

Our purpose at HI UK is to bring tangible improvements to the living conditions of people with disabilities and vulnerable populations by supporting HI’s mission and programmes worldwide.

In 2022, we aimed to achieve this by raising funds, influencing policy and practice, and providing high-quality technical expertise to our country programmes.

This was underpinned by a strong focus on building a diverse, motivated and connected staff team with effective support functions and a strong, supportive and ambitious culture.

This section explains how we achieved these goals in 2022 in each of our areas of activity, and shares some of our highlights for the year.

EMERGENCY RESPONSE

2022 was dominated both in the news and at HI by the war in Ukraine. Thanks to our many exceptionally generous donors, we raised a record amount of funding for our emergency response. Our teams worked night and day to meet basic needs, to protect vulnerable people, to provide emergency rehabilitation for blast victims, to educate communities about

risks from explosive ordnance, to help meet mental health and psychosocial support needs, and to provide logistics capability to the wider humanitarian sector.

We also mounted emergency responses to a cyclone in Madagascar and to catastrophic flooding in Pakistan, reaching thousands of people and families in need. It took a while for the sheer scale of the catastrophe in Pakistan to cut through in the British media, but with so much of the country under water, the humanitarian response had to scale up fast. More than 33 million people were affected, with families living amid floodwaters, and their homes, schools, hospitals, bridges and roads completely submerged or washed away. For HI, our focus, as so often, was on making sure that people with disabilities were not excluded from relief programmes and were able to access the services and assistance that they need.

ARMED VIOLENCE REDUCTION

2022 was a landmark year for mine action as it was the 25th anniversary of the Ottawa Treaty – commonly known as the Mine Ban Treaty – for which HI won its Nobel Prize. Our staff participated

in high-level governmental events around the world to mark this important anniversary and to advocate for more focus and funding for the work still needed to create a mine-free world.

Our specialists worked in 28 countries around the world, including Afghanistan, Mali, Iraq, Syria, Libya, Yemen, Cambodia, Colombia, Laos, Ukraine and Lebanon. Globally, HI currently has 980 staff dedicated to this work, 98% of whom are national staff and 48.9% of whom are female.

We continued to lead the way in innovation, with the rollout of our unmanned aerial systems (drone) programme and the delivery of training on this capability to the wider mine-action community. We have also successfully deployed our body-worn cameras and remote broadband wifi network to Colombia, and in 2023 intend to deploy this capability to Iraq. This innovation will enable increased remote management, improve safety and promote better communication and training. We have also introduced a unique capability for hazardous environmental surveys and clearance to Northeast Syria, which can survey and clear explosive ordnance located in complex high-rise

ANNUAL REPORT AND ACCOUNTS 2022

residential areas, in confined spaces and underwater. This is a humanitarian mine-action first and one of which HI is extremely proud. Our first underwater clearance task in Northeast Syria was on the Tabqa water plant, where our intervention helped provide potable water for 67,000 beneficiaries.

REHABILITATION

In 2022, we took the decision to end our participation in the UK Government’s Emergency Medical Team so that we could focus on strengthening our own capability in emergency rehabilitation work. Our experts supported teams in Ukraine, Ethiopia, South Sudan, Chad, Mali and Syria. We also worked with the World Health Organisation (WHO) to progress Minimum Standards for Emergency Medical Teams in the areas of highly infectious diseases, spinal-cord injury and trauma surgery. At the WHO Emergency Medical Team Global Conference in Armenia, our specialist presented in multiple sessions promoting the inclusion, and next steps, for rehabilitation within Emergency Medical Team deployments in conflict and disaster response.

INCLUSIVE EDUCATION

Our global inclusive education team is managed from the UK. In 2022, the team supported 25 countries, including Sierra Leone, Rwanda, Jordan, Palestine, Lebanon, Laos, Bangladesh, Nepal and Myanmar. Their work included a strong focus on the development of new projects. Particular highlights were a workshop with the Ministry of

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Galaina Mama Gala, an 87-year-old woman, crossing the border from Ukraine to Poland in March 2023. She was born in Russia, but lived in Cherkasy, Ukraine for 35 years where she was a medical worker.

She has limited mobility and has to use a wheelchair and crutches to move around. Her friend drove her to the border overnight and they waited at the checkpoint for 4-6 hours in sub-zero temperatures. Eventually she was met by her grandson Vlad, who drove from Munich, Germany to pick her up.

Disability Summit in Oslo, and in September we promoted the campaign for disability-inclusive education at the UN’s landmark Transforming Education Summit in New York.

Education in Jordan to promote better support for inclusive early-years education and a visit to Nepal to provide training for the HI team and our partners on how to build a more inclusive pre-school environment for children with disabilities and how to develop prototype inclusiveeducation materials. The team also developed new tools, including an e–learning course.

DISABILITY INCLUSION

We are proud to be a partner in the UK Government’s flagship Disability Inclusive Development (DID) programme, which is led by SightSavers and is designed to contribute to the long-term improved wellbeing and inclusion of people with disabilities in low-

In addition, in March we helped develop a “menu” of commitments on inclusive education for member states to choose from at the Global

2022 HIGHLIGHTS

as part of the Women's Integrated Sexual Health (WISH) programme, a big multi-country programme funded by the Foreign, Commonwealth and Development Office.

and-middle-income countries.

DID is carrying out a series of innovative small-scale interventions to increase access to healthcare and education, to improve livelihoods and to reduce stigma and discrimination, using approaches such as adaptive management and communitybased consultation to deliver better quality of life for persons with disabilities. DID promotes a rights-based approach on disability inclusion and the active and meaningful participation of organisations of persons with disabilities across the programme.

As the consortium’s disabilityinclusion partner, in 2022 we continued to provide direct technical assistance to tailor and expand services to promote sexual and reproductive health and rights to persons with disabilities in Uganda, South Sudan and Madagascar, and remotely to Ethiopia, Sudan, Somalia and Tanzania.

Our activities included:

HI is currently implementing activities in two countries – Nepal and Kenya – where we strengthen inclusive-education systems and services and enhance the livelihoods of people with disabilities.

helping develop training documents and tools focusing on disability inclusion;
producing materials for disability-inclusive awarenessraising and visibility;
providing training on sign language, the use of Washington Group Questions in data collection, inclusive sexual and reproductive health, resource mobilisation and advocacy to dozens

INCLUSIVE SEXUAL HEALTH

We continued to work in partnership with the International Planned Parenthood Federation (IPPF) and other organisations

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of service providers and organisations of persons with disabilities;

contributing to online awareness-raising events and radio talk-shows;
training community stakeholders on how to mobilise persons with disabilities to access services; and
participating in the International Conference on Family Planning in Thailand, where we presented our work on supporting disability inclusion, safe family planning and training service providers.

BUILDING PUBLIC SUPPORT

An important part of what we do is raising awareness about the needs of vulnerable and disabled people around the world, especially in situations of poverty, disaster or conflict. We also have a valuable role in promoting disability inclusion and celebrating successes. In 2022, our activities were featured on the BBC, Sky News, Al Jazeera and many other national and international TV, radio, print and online media. They covered issues including the impact of the wars in Afghanistan, Ukraine and Yemen, the devastating cyclone in Madagascar, the neglected landmine victims in the Casamance region of Senegal and expert analysis of types of explosive weapon and the harm that they cause.

Photo: Young people leave the Adolescent and Youth Friendly Centre in Aklakou, Togo, where they have been taking part in HI awareness sessions on sexual health and gender-based violence run by peer educators.

ANNUAL REPORT AND ACCOUNTS 2022

We were also really proud to collaborate with photojournalist Tom Nicholson, whose deeply impactful story about the ongoing legacy of explosive remnants of war in Iraq was featured in the Times.

BUILDING A HEALTHY ORGANISATION

In order to make a difference around the world, we need strong foundations at home. In 2022, we continued our focus on building as welcoming a culture as possible, including by improving our recruitment practices, enhancing our provision for parents, prospective parents, adopters and carers, and introducing a new framework on diversity and inclusion. As part of this work, we opened up conversations with colleagues, trustees and friends to expand our awareness and thoughtfulness on the theme of inclusion. We also developed our focus and skill in promoting wellbeing and good mental health at work.

In addition, we took strides to digitalise our processes, including by adopting a new digital HR information system and significantly improving our cybersecurity, and we assessed our carbon footprint in order to give greater focus to our efforts to reduce our environmental impact.

Photo: Graffiti raising awareness of the impact of urban bombing on civilians around the world. Created with the Youth Education Center of Darmstadt, Germany and the artists Spraywatz (Fabian Meuren), Spraymobil (Elmar Compes) and Deafman (Julian Bock), in collaboration with HI.

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CAMPAIGNING

this, people are left traumatised and suffering long-term damage to their schools, hospitals and other infrastructure.

2022 was a momentous year for our long-running “Stop Bombing Civilians” campaign.

In July, the text of a new Political Declaration to curb the use of explosive weapons in populated areas was finally agreed. We went to Downing Street to hand in our petition, which was signed by an amazing 216,719 UK residents. In November, the UK joined 83 other governments in endorsing the new commitment. This is a wonderful achievement.

The Political Declaration is a game-changer. It sends a powerful signal that it is no longer acceptable to use weapons that are designed for open battlefields in towns or cities. We are now working with the UK Government to encourage them to adapt the way they train the UK military, to do a better job of recording civilian harm and to encourage other governments to get on board with the Declaration too.

On average, 90% of the people killed or seriously injured by explosive weapons in urban areas are civilians. This holds true even in conflicts where serious efforts are being made to minimise humanitarian harm. On top of

2022 HIGHLIGHTS

Trustees' Report

Support for our work

Institutional partners

We are grateful to the Foreign, Commonwealth and Development Office (FCDO) for supporting our programmes across Africa, Asia and the Middle East. These include the multi-country Disability Inclusive Development and Women’s Integrated Sexual Health programmes, which are managed by Sightsavers and IPPF respectively, as well as partnerships with other organisations including HelpAge International, Danish Refugee Council and Voluntary Service Overseas.

We are also proud to be a member of the Start Network, which allows us to access rapid, innovative funding for under-theradar emergencies. In 2022, these included crises in the Philippines, Sri Lanka and Colombia.

We would also like to thank Jersey Overseas Aid for providing funding for our response to the crisis in Ukraine in 2022 and to Elrha for ongoing support to our multi-country research project assessing the outcomes for trauma patients in humanitarian settings.

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Photo: Maria, 28, and her son Ismael, who has cerebral palsy. They left Venezuela to look for medical care and are now supported by HI. Project funded by ECHO.

ANNUAL REPORT AND ACCOUNTS 2022

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Photo: A woman receives an emergency kit including cooking utensils, blankets and candles in Mankara, Madagascar in April 2022.

In response to cyclone Batsirai and several other intense cyclones that devastated communiities in Madagascar in 2022, HI teams distributed household kits, hygiene kits, dignity kits and cash assistance to 1,024 households, targeting people with disabilities and other vulnerable individuals.

Major giving

After another strong year with our Major Giving programme, we want to express special gratitude to our loyal partners in trusts, foundations and corporates, as well as philanthropic individuals, for making vital change happen in very tough environments.

The generosity from private organisations and individuals to our emergency response in Ukraine was remarkable; our warmest thanks goes to all of you. In addition, you supported the people of Pakistan during the terrible floods and the people of Madagascar following the devastating cyclone. In spite of so many emergencies in 2022, our essential work on disability inclusion continues; some of our valued partners

supported inclusive education for girls in Nepal, for children with disabilities in Togo and for young children with disabilities in Jordan.

We are particularly grateful to players of People’s Postcode Lottery for their continued contribution to our preparation of vulnerable populations for emergencies and for enabling us to carry out inclusive emergency responses, as well as for supporting our physical rehabilitation for victims of conflict, natural disaster, poverty and exclusion around the world. We really value these wonderful long-term partnerships.

SUPPORT FOR OUR WORK

Individual giving

Our supporters are at the heart of everything we do. Thanks to their amazing generosity, 2022 was our best ever year for private fundraising!

Our priority is to secure long-term sources of income in an ethical and sustainable way, aiming to be open and transparent with our supporters at all times. In order to achieve this, we are continually reviewing a measured strategy of investment, aimed at offering more ways for donors to give to HI while ensuring we

have efficient systems in place to manage supporter preferences and data.

In 2022, we focussed on developing our programme of emails to supporters, improving our online presence and making it easier for supporters to include a gift to HI in their wills.

On behalf of all the team at HI and everyone that your donations help us to support, thank you so much for your generosity.

PRABIN IS GROWING FAST!

Photo: Prabin, 6, lives in southeastern Nepal with his parents. Born without the ~~lower part of his right leg, his prosthesis~~ has changed his life.

After months spent worrying about their son’s future, Prabin’s family found hope when a social worker referred them to a Community Based Rehabilitation centre supported by HI in Biratnagar. There they met Ambika, a Prosthetist and Orthotist for HI's local partner, and they formed a life-long friendship.

In September 2022, Prabin returned to the centre to receive a new prosthesis, his 4th. His old one had been adjusted several times but was now too small.

“Growth is an important aspect of working with children” Ambika explains. “As their bodies change, their prosthesis has to be adapted or changed in a similar manner. Just as they outgrow shirts, trousers and shoes, they will outgrow their prosthesis!”

How you can support our work

There are so many ways in which you can support HI's life-changing work alongside disabled and vulnerable people worldwide:

Support HI's life-changing work by making a one-off donation.
Join our amazing regular donors by setting up a monthly gift to support our work in the long term.
Sign the 'Stop Bombing Civilians' petition on our website.
Organise a fundraising event • If you are thinking of leaving or personal challenge - you a legacy in your will to could run, ride, bake or sing help change lives, please to raise funds! Our team are consider remembering available to provide free Humanity & Inclusion UK. resources and advice. Anyone can leave a legacy gift to charity and you
• Schools, clubs and could continue to make a community groups can also difference for generations to fundraise together and come.
Schools, clubs and community groups can also fundraise together and take action as part of our campaigns.
If you are a philanthropist or represent a company or trust, why not call our team to explore how you can make the greatest difference through a bespoke partnership.

Please visit our website - humanity inclusion.org.uk email supportercare.uk@hi.org or call us on 0870 774 3737 to find out more.

ANNUAL REPORT AND ACCOUNTS 2022

SUPPORT FOR OUR WORKSUPPORT FOR OUR WORK

Trustees' Report Governance, structure and management

Constitution and governance

Handicap International UK was founded in 1999. It was registered as a company limited by guarantee on 8th June 2000 and as a charity on 22nd September 2000. In 2018, the charity adopted a new operating name, Humanity & Inclusion UK, which is the name referred to throughout this document (alongside HI UK).

HI UK has taken into consideration the Charity Commission’s guidance on public benefit when outlining the objectives and activities for the year being reported on, as well as for subsequent years within our strategy.

HI UK is governed by its Board of Trustees, which is responsible for ensuring a strong strategic focus in line with the charitable aims of the organisation and with HI’s global strategy. In accordance with governance best practice, the Board aspires to follow the principles of the voluntary Charity Governance Code as proportionate to the charity’s circumstances; a review of our

The organisation is governed by its Articles of Association, a copy of which is available at the registered office. HI UK is part of the global Humanity & Inclusion Network (HI), composed of a Federation, an Institute and eight national associations including HI UK.

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compliance with the Code was completed in 2022.

As a member of the HI Network, HI UK supports and contributes to the work of the wider Federation. An international governance structure and an operational framework have been agreed within the Network in order to rationalise and share resources, and the Federation has agreed in our joint strategy to meet any shortfall of funds.

In 2022, the HI UK Board was represented on the Federal General Assembly with two seats. This General Assembly has ultimate governance oversight of the HI Organisation.

Photo: At a warehouse in Vinnytsia, Ukraine, run by HI's 'Atlas Logistics' division, Viktor is putting together emergency hygiene kits.

Each kit has enough supplies for one family to last one month. It includes items like washing up liquid, bars of soap, laundry detergent, hygiene pads for women, toilet paper, household cleaner, bin bags, a towel and toothpaste. HI distributes these kits door-to-door and via group distributions.

ANNUAL REPORT AND ACCOUNTS 2022

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Photo: Fatima, 20, was injured in March 2017 when her family apartment in west Mosul, Iraq was hit by an airstrike. It damaged her spine, leaving her paralysed from the waist down. HI's physiotherapist discovered that she has feeling down to her knees. There is hope that Fatima can make a slow recovery, building up strength and balance, and eventually walking with a frame and then a cane.

HI UK aims to select Trustees in a manner consistent with its equal-opportunities and diversity & inclusion policies. Trustee vacancies are advertised, all applicants are interviewed by a panel of the Board, and appointments are made on merit against objective criteria and considering the benefit of diversity. Trustees are appointed for a three-year term and are subject to a re-election procedure. The Board’s effectiveness is reviewed annually.

On acceptance of the invitation to join the Board, new Trustees are given an induction that includes information about HI and HI UK’s work policies and procedures, governance (including Trustees’ roles and responsibilities), an explanation of the relationships with the Federation and other national associations, and the federal and national strategies.

Board meetings are held

a minimum of four times per year and additionally as required. In 2022, the Finance & Audit Committee and the Risk Committee were merged into a single Finance, Audit & Risk Committee (FARC). The FARC and the People & Culture Committee meet regularly and as necessary between Board meetings and make recommendations to the full Board. Recommendations made and actions agreed by all Board committees are ratified at Board meetings.

Day-to-day management of the organisation is devolved to the Chief Executive, who reports to the Board and has frequent contact with the Chair and Trustees. None of the Board members has any beneficial interest in the charity. There is a delegation of authority which

formalises the delegation of powers to the Chief Executive and sets out the matters that are expressly reserved for determination by the Board and cannot be delegated. The Chief Executive remains responsible for the matters delegated and is required to report to the Board as the Board deems appropriate.

All of the Trustees are members of the charity and guarantee to contribute £1 in the event of a winding up of HI UK. The Trustees are also directors of HI UK for the purposes of company law. They are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards).

GOVERNANCE, STRUCTURE AND MANAGEMENT

Environmental, Social and governance (ESG)

The Board of Trustees has determined the following areas as being significant environmental, social and governance factors for HI UK:

Environmental footprint
Social missions
Diversity and inclusion
Adherence to the Charity Governance Code
Institutional policies and code of conduct
Organisation and salaries

ENVIRONMENTAL FOOTPRINT

2022 was our baseline year for calculating the carbon footprint of both HI UK and the HI Federation. As HI UK, we have set ourselves the goal of achieving Net Zero emissions by 2047, which is 25 years from this baseline.

In 2022, we calculated our emissions as follows, using the French “Bilan Carbone” model in line with the methodology adopted by the HI Federation:

Baselineyear: 2022	Baselineyear: 2022
EMISSIONS	TOTAL(tCO2e)
Scope 1	8 tonnes
Scope 2	11 tonnes
Scope 3	Upstream transportation and distribution – 0 tonnes Waste generated in operations – not available (see note) Business travel – 28 tonnes (of which 26 tonnes were for international fights) Employee commuting – 9 tonnes Downstream transportation and distribution – 0 tonnes Purchased goods and services – 16 tonnes for employee food and drink (not counted as organisational emissions); other emissions data not available (see notes)
Total Emissions	72 tonnes(including international fights and employee food and drink)
Scope 1 emissions are direct emissions (i.e. consumption of fossil fuel in assets controlled or owned by an organisation), Scope 2 emissions are indirect emissions associated with purchase of electricity, steam, heat or cooling (i.e. the result of the organisation’s energy use), and Scope 3 encompasses all other indirect emissions. “tCO2e” means the sum of Scope 1 emissions (from direct operations) and Scope 2 emissions (from electricity purchased) during a given period, measured in metric tonnes of carbon dioxide equivalent.

ANNUAL REPORT AND ACCOUNTS 2022

Remarks on emission measures:

Scopes 1 & 2 – gas and electricity use

HI UK has a 17.88% share of a London building. Our accounting team used this figure to calculate our gas and electricity use in 2022. Our landlord also provided information on greenhouse gases lost from our office’s airconditioning unit. HI UK owns no vehicles.

Scope 3

The UK Cabinet Office guidance stipulates that organisations should report emissions in their Carbon Reduction Plans (CRPs) against just five of the Scope 3 categories, namely:

Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Downstream transportation and distribution

However, we have also decided to try to report on our Category 1 emissions (purchased goods and services).

Category 1: Purchased goods and services

Emissions for goods and services are included in the parameters for HI’s global HI carbon footprint assessment. We were not able to produce data for goods and services procured by HI UK in 2022. However, in line with our international methodology, we have included in this category data on emissions for employeebought food & drinks, although these are sometimes considered to be personal rather than organisational emissions.

In 2023, we will review our procurement processes to request relevant suppliers to have a CRP and/or commitment to Net Zero and where possible to provide us emissions data for our business with them.

these emissions in 2022. We are exploring ways to track this in future years. In the meantime, we will be undertaking projects to reduce it.

Category 4: Upstream transportation and distribution

Although our digital footprint is also included in the scope of this category, we were not able to capture data related to

HI UK does not produce any emissions under this category.

GOVERNANCE, STRUCTURE AND MANAGEMENT

Category 5: Waste generated in operations

We do not have specific data on the waste and water generated as an organisation as this is managed through the lease arrangements as part of the building operation. We will work with our landlord to capture them and bring them into our calculations in 2023.

Category 6: Business travel

All employees were surveyed regarding their business travel, including their destinations, methods of transport, distances travelled and, if flying, the number of stopovers. International flights were our single biggest source of emissions.

Category 7: Employee commuting

Emissions in these areas were assessed using a staff survey. This was not a high-emission area for the HI UK team, with many people using low-emission modes of transportation to and from work.

Category 9: Downstream transportation and distribution

HI UK does not produce any emissions under this category.

Our current measured tCO2e is 46 tonnes. However, this figure would be higher if we were able to measure and include the contributions from our procurement, waste & water and digital consumption.

In order to progress to achieve Net Zero by 2047, we have adopted the following carbonreduction targets:

Measured emissions to decrease over the next five

years to 54 tCO2e by 2027. This would be a reduction of 25%.

Measured emissions to decrease to 36 tCO2e by 2030. This would be a 50% reduction.

In early 2022, HI UK appointed a ‘Green Team’, which is responsible for three key areas of activity:

Policy – To work on projects, including our Carbon Reduction Plan, that improve policies designed to reduce the impact of our operations on the environment.
People – To communicate with colleagues on how they can be conscious of the environment in their work, to encourage green practices across the business and to bring the environment into everyday decision-making.
Private – To provide tips to colleagues about how they can live their personal lives in ways that have less impact on the environment.

In the future, we intend to implement the following further measures:

Update our travel policy – This policy will state requirements for travelling by train rather than aeroplane to certain business destinations in the UK and Europe.
Update our procurement policy – We will revise this policy to establish emission management, mitigation and reporting as key criteria in our choices of supplier. We will work on a way to request our suppliers to have a CRP and/or commitment to

Net Zero and to provide us with emissions data for our business with them.

Organise an Environmental Impact training day – We will hold a day of workshops and training sessions that aim to improve our understanding of how our day-to-day business decisions affect the environment.
Improve our digital policy to reduce the carbon footprint of our online activity – We will propose changes to our practices in order to reduce our digital footprint. These will include ensuring use of low-impact methods for sharing large files and reducing our digital storage.
Discuss with our landlord ways to reduce our carbon footprint in the building – We will work with our landlord to capture data on waste and water and bring them into our calculations in 2023. We will also advocate for changes in facilities management in order to reduce the carbon footprint more generally (e.g. by reducing the heating temperature by at least 1 degree).
Review the CRP – In order to ensure we meet our year-onyear reduction targets, we will review and update our CRP at least yearly and will circulate and publish the revised version.

The HI Federation

In its 2016-2025 strategy, HI included the reduction of its environmental impact as a major challenge and a strategic

ANNUAL REPORT AND ACCOUNTS 2022

opportunity in its own right. To have a clearer vision of the environmental challenges specific to its sectors of intervention, its entities and its activities, country by country, in 2022 the Federation produced its first carbon footprint assessment.

The data was collected in 37 of the association's countries of operation and at its headquarters in France for the year 2019. This assessment is part of a sector-wide approach carried out within the framework of the Carbon Working Group of the Humanitarian Environment Network, which is composed of 10 international NGOs and with which HI has aligned its methodology for collection and analysis of the emissions data.

HI's ambition is to reduce its global greenhouse gas emissions by 50% by 2030. This ambitious objective is in line with the commitments of the Paris Agreement, which defines the trajectory to be followed to limit global warming and its impacts as much as possible.

The work done on HI’s international carbon footprint assessment allows us to identify priorities and ways to make reductions. For some emission items, the levers are clear, although not necessarily simple to implement: improving our procurement policies, for example, implies limiting the quantities purchased, looking at the quality of products to extend their life span when it is appropriate, choosing local suppliers when possible, and reducing the supply chain impacts when not.

For other emission items, and especially those linked to our operations, our technical and operational teams are working to reinvent our ways of working and to include environmental considerations at the design stage of our projects. This will limit the environmental impact of our projects (in line with the "do no harm" principle), make them more resilient to climate change and enable HI better to support our beneficiaries in the face of future upheavals.

To accompany the implementation of this ambitious action plan, HI is also deploying an important awareness and training plan for its employees. The Climate Fresk and the 2 Tons Workshop, which have proved their worth in many structures, are offered to all employees.

SOCIAL MISSIONS

HI UK's charitable purpose is to meet the basic needs, improve the living conditions and promote respect for the dignity and fundamental human rights of disabled and vulnerable people worldwide. Through our work in 2022 we have spent £8.98m in contribution to the HI Network's global efforts. As described above, HI UK has also influenced policy and practice on disability inclusion and explosive weapons and our technical staff have designed and delivered programmes around the world, with a particular focus on inclusive education, armedviolence reduction and emergency rehabilitation.

In May 2022, we finalised a formal framework setting out HI UK’s commitments on diversity

and inclusion. This includes principles on inclusive behaviours, communication, advocacy, recruitment, pay & reward, data and governance.

As part of these commitments, in 2022 we continued to hold regular sessions to learn more and share insights about discrimination or to hear from different people about their experiences. We also made further improvements to our recruitment process in order to make it as attractive, accessible and fair as possible to a broad range of potential candidates. We are proud to continue to be formally designated a “Disability Confident Employer”.

We completed an in-depth review of our Staff Handbook and internal policies to ensure they are more inclusive, including enhancing our provisions for parents, prospective parents, adopters and carers. We also improved our annual survey to review the levels of diversity and inclusion in our organisation.

We seek to maintain a diverse Board. The gender balance among our nine Trustees is currently five women and four men. Two Trustees are people of colour. Three describe themselves as having a disability.

Diversity and inclusion is a standing item in quarterly Board meetings, with a designated Board focal point and detailed oversight included in the terms of reference of the Board's People & Culture Committee.

GOVERNANCE, STRUCTURE AND MANAGEMENT

CHARITY GOVERNANCE CODE

In 2022, we finalised a review of our compliance with the Charity Governance Code. The Code outlines the following principles:

Principle 1: Organisational purpose.

The Board is clear about the charity’s aims and ensures that these are being delivered effectively and sustainably.

Principle 2: Leadership.

The charity is headed by an effective Board that provides strategic leadership in line with the charity’s aims and values.

Principle 3: Integrity.

The Board acts with integrity. It adopts values, applies ethical principles to decisions and creates a welcoming and supportive culture which helps achieve the charity's purposes. The Board is aware of the significance of the public's confidence and trust in charities. It reflects the charity's ethics and values in everything it does. Trustees undertake their duties with this in mind.

Principle 4: Decision making, risk and control.

The Board makes sure that its decision-making processes are informed, rigorous and timely, and that effective delegation, control and risk assessment, and management systems are set up and monitored.

Principle 5: Board effectiveness.

The Board works as an effective team, using the appropriate balance of skills, experience, backgrounds and knowledge to make informed decisions.

Principle 6: Equality, diversity and inclusion. The Board has a clear, agreed and

effective approach to supporting equality, diversity and inclusion throughout the organisation and in its own practice. This approach supports good governance and the delivery of the organisation's charitable purposes.

Principle 7: Openness and accountability.

The Board leads the organisation in being transparent and accountable. The charity is open in its work unless there is good reason for it not to be.

We are confident that our structure and approach adhere well with both the letter and the spirit of each of these principles.

To help entrench these principles, in 2022, the Board of Trustees convened a session with an external expert to help us further strengthen our Board effectiveness.

INSTITUTIONAL POLICIES AND CODE OF CONDUCT

HI’s institutional policies and directives set out the principles to be respected by all of its employees and partners. Alongside these policies, HI’s overarching Code of Conduct outlines HI’s expectations of staff and volunteers. It aims to protect all beneficiaries of HI's direct and indirect actions, and people from communities in contact with these actions, especially children, women, people with disabilities and anyone in a vulnerable situation.

The following institutional policies are available at: www.hi.org/en/ institutional-policies

Code of conduct
Safeguarding framework
Child protection policy
Disability, gender and age policy
Protection of beneficiaries from sexual exploitation, abuse and harassment policy
Anti-fraud, bribery and corruption policy
Counterterrorism measures and regulations policy
Safety and security policy
Environmental agenda

ORGANISATION AND SALARIES

During 2022, HI UK employed a team of some 23 people (average staff headcount) to achieve its charitable objectives. HI UK was also supported by volunteers and secondments from the civil service with varied roles across the organisation.

HI UK aims to be a median employer compared to similar organisations in the UK and we participate in regular market surveys in order to achieve this. We publish salaries in our job adverts in order to ensure transparency and to promote fairness. Levels of remuneration for all employees are determined using our salary grading system. Salary increases are based on a combination of cost-of-living and performance-related measures, and are reviewed annually, overseen by the People & Culture Committee of the Board.

During 2022 we continued to qualify as a Disability Confident Employer.

ANNUAL REPORT AND ACCOUNTS 2022

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© A. Bachès / HI
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Photo: Nujeen, a Syrian refugee with disabilities, experienced heavy bombing in Aleppo. In November 2022, she laid a wreath at HI's Monument to the Unknown Civilian in Dublin, as 83 states signed an agreement against the use of explosive weapons in populated areas.

Principal risks and uncertainties

RISK MANAGEMENT PROCESS

In 2022, the Risk Committee of the Board merged with the Finance & Audit Committee to become a single Finance, Audit & Risk Committee. The Committee introduced a revised risk-management process. Each currently identified risk is now attributed to one of the following five categories:

External relations
Fraud & fiduciary
Funding
IT & operations
Staff

In each quarterly meeting, the Committee conducts a “deep dive” into one of these five categories in order to interrogate the quality of the planning and mitigations in place for each risk

in that category. In addition, any new or significantly evolving risks are discussed in each quarterly meeting, as are any serious incidents that may have occurred.

PRINCIPAL RISKS

The most significant risks and uncertainties that HI UK faces as an organisation at the time of this report relate to the following areas:

Institutional funding:

A significant proportion of HI UK’s funding comes from institutional donors such as the Foreign & Commonwealth Development Office (FCDO). The amount of UK Official Development Assistance that is being made available for international work by NGOs has fallen very substantially over the past two years, resulting

in a significant reduction in institutional income for HI UK. HI UK’s financial support from the HI Federation means that reductions in institutional funding have only a limited impact in the short term, and further development of FCDO priorities is allowing HI UK to regain funding. To ensure that HI UK minimises the risks of a reduction in institutional funding in the future, we have strategic plans in all our technical areas, well-established ways of working with HI's technical teams to ensure high-quality programme design and implementation, and a programme of work to increase the engagement of our country teams with the FCDO and other key donors. We are also active in maintaining our profile and reputation with central FCDO teams and key partners, including through work in 2022 to help

GOVERNANCE, STRUCTURE AND MANAGEMENT

shape the FCDO’s Disability Inclusion and Rights Strategy. In the longer-term, we anticipate the availability of institutional funding to increase again as the amounts spent on UK refugee resettlement reduce, the economy recovers from recent economic shocks and the volume of funding managed by the FCDO stabilises.

Safeguarding of our staff, volunteers, partners and beneficiaries:

One of the principal risks to our organisation is to be faced with a safeguarding complaint and/ or for that complaint not to be handled appropriately. In order to reduce all forms of safeguarding risk, we continue to take a number of mitigation measures both at HI UK and across the HI Network. These include ensuring compliance with our Code of Conduct, appointing safeguarding focal points at the Board, management and staff level, compulsory training courses for all staff and Trustees, a reference and police-check process for new

recruits when relevant to the role, an effective serious-incident reporting procedure, and a rolling programme of staff-led reviews of our major safeguarding risks. Retention of key staff: In order to mitigate the risk of losing key staff, we are working proactively across a range of areas to promote employee engagement, including implementing a learning and development plan, continually improving our organisational culture, promoting diversity and inclusion, training managers to support mental health, talking openly and frequently about wellbeing, enabling flexible working, and promoting feedback and honest discussion.

Management of service contracts: HI UK and the HI Network as a whole are adapting to the growing tendency of institutional funders to offer service contracts that render payment of monies conditional upon meeting specific performance criteria, as opposed to simpler grant

funding agreements. Service contracts require increased monitoring and reporting to ensure that the performance and funding conditions are met. This increases the financial as well as reputational risks associated with them. The HI Network has mitigation measures in place in order to manage these risks, including building the capacity of our teams to manage such contracts well and proactively learning from the service contracts that are already in place. For current service contracts, roles and responsibilities are clear, with HI UK supporting and advising country teams on compliance and risk, and supporting the management of relations with partners and the FCDO, as needed.

Counter-terrorism requirements:

As an organisation working in areas where there is a known risk of terrorist activity, the need to ensure full compliance with counter-terrorism requirements requires constant oversight. Our UK team works to ensure that all country offices are aware of and implement our global policy. We also share this policy with partners and funders during due-diligence assessments for all grants and contracts, as required. In addition, we participate in the Bond Sanctions and CounterTerrorism Working Group to ensure we have the latest sectorwide understanding of risks and concerns in this area.

Fraudulent fundraising in the name of HI:

There is a high likelihood of criminal actors fraudulently using HI’s name to raise money. We have processes in place to ensure rapid reporting and response

ANNUAL REPORT AND ACCOUNTS 2022

to any such incidents, including signposting people who report fraud to the police and notifying the public through social media and our website. We were not made aware of any such incidents during 2022.

Data protection breach or cybercrime:

This is a growing area of risk for all organisations and one where constant improvements are needed in order to remain protected. In 2022, we reviewed our processes on GDPR compliance to ensure that they are robust. As part of this, we produced a data retention policy, which is being implemented across the organisation. With support from the HI Federation, we strengthened our IT protocols, introducing multi-factor authentication, regularly testing our ability to detect and respond to phishing scams, upgrading our cyber protections and securing Cyber Essentials certification in 2022 (subsequently upgraded to Cyber Essentials Plus).

Inflation and a weak UK economy:

Risks arising from high inflation have become more pressing throughout 2022. Consequences include pressure on staff salaries and significantly higher costs for energy, supplies and services. These can be partly mitigated – e.g. by reducing consumption in some areas and renegotiating contracts – but not entirely. Economic turbulence also poses a threat to our fundraising performance. Our main mitigations for this are having varied income streams and approaches and focussing on building up our regular givers (who are typically more

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© T. Mayer / HI
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Photo: An orthopedic technician works on a new prothesis at HI's Physical Rehabilitation Centre in Kandahar, Afghanistan.

dependable). We also follow public attitude surveys and sector analysis and track the rate at which donors lapse each month to see if there are any negative trends.

Our policy on fundraising with people in vulnerable circumstances is followed by all our fundraisers and suppliers. Our Fundraising Manager reviews all fundraising materials and provides training to our fundraisers, and those fundraising on our behalf, when required. In addition, we incorporate the Institute of Fundraising’s ‘Treating donors fairly’ guidance into our fundraising. We regularly review our fundraising marketing channels and propositions and take on feedback from our supporters and the public.

RAISING VOLUNTARY INCOME

HI UK is committed to maintaining the highest standards in our fundraising. We are a member of both the Chartered Institute of Fundraising and the Fundraising Regulator, and we comply with best practice in fundraising through the Code of Fundraising Practice. We also comply with the Data Protection Act 2018 and the UK implementation of the General Data Protection Regulation (GDPR) and have a vulnerable persons’ policy in line with these requirements. We ensure that any third-party organisations we work with adhere to these requirements too.

Our supporter promise can be found on our website at - humanity inclusion.org.uk/en/ our-promise-to-you .

In 2022, HI UK received four complaints related to supporter communications. All complaints were responded to and resolved.

GOVERNANCE, STRUCTURE AND MANAGEMENT

FINANCIAL REVIEW

HI UK income in 2022 was £9.94m, which represents a 4% decrease from 2021 where we had an income of £10.34m. The principal reason for this decline was further cuts in the volume of UK official development assistance being made available to international NGOs, which led to a fall in institutional funding from £15.09m in 2020 to £8.2m in 2021 and £7.2m in 2022. Our major-giving income increased from £435.7k to £582.6k, mainly thanks to donations from our corporate partners. Charitable activities represented 75% of the expenditure incurred from total income. For further information on the programmes HI UK supported this year, please see pages 10 to 14.

The HI Federation continued to maintain investment in HI UK, providing in total £1,142.5k (compared to £920.3k in 2021) to support HI UK’s strategy to grow, invest in UK projects, diversify our

income sources and support our running costs. For more details, see the accounts on pages 34 to 48.

RESERVES POLICY

HI UK’s reserves are intended to facilitate cash flow and to act as a contingency against unexpected expenditures or shortfalls in fundraising, with the aim of preventing any significant disruption to our charitable activities. They are evaluated in the context of the support provided by the global HI Network and are reviewed whenever budget projections are revised or when our exposure to risk changes. If needed, expenditure levels can be materially adjusted within a twelve-month period to fit revised funding levels.

HI UK’s policy is to retain the equivalent of three months of UK activity costs. This corresponds to around £400k. However, the HI Network has a target

for reserves of equivalent to two months’ activity budget, excluding exceptional costs and the costs of strategy-related projects. At the end of 2022, HI UK’s total reserves – defined as unrestricted funds excluding fixed assets – stood at £281,540; this corresponds to at least two months of UK activity costs. The trustees approve this volume, in light of the support HI UK receives from the HI Network, the good diversification of income sources and expenditure commitments, and recent growth in voluntary income.

FUTURE PROSPECTS

We continue to work towards our strategic framework, across these three pillars:

Bring tangible improvement to the living conditions of people with disabilities and vulnerable populations through key opportunities linked to our organisational mission.
Be an innovative fundraising organisation, responding to the funding opportunities available to meet the needs of our programmes.
Have a diverse, happy and connected workforce, in an innovative, compliant and tech-savvy environment.

In 2023, we intend to achieve these objectives by:

Providing technical expertise to HI programmes in humanitarian mine action, inclusive education, emergency rehabilitation and inclusive humanitarian action
Promoting innovations such as ‘tele-rehabilitation’ technologies and the use of

ANNUAL REPORT AND ACCOUNTS 2022

drones in mine clearance

Encouraging the UK Government to change its policies and practices in light of the new Political Declaration to curb the use of explosive weapons in populated areas and to take action to promote inclusive humanitarian response and development
Raising funds for humanitarian emergencies and HI’s longer-term work
Establishing HI as a partner of choice among key organisations
Building our network of supporters across the UK
Improving our digital capability

Under our fundraising strategy, we will continue to spread our efforts between institutional funding, major giving (philanthropy, trusts, foundations and corporate partnerships) and individual giving. With new staff in place and more streamlined systems, we anticipate growing both individual and major giving. We also hope to see growth in institutional funding in 2024, following the significant drops in 2021 and 2022 arising from cuts to the UK aid budget. Behind these efforts we will work to increase our visibility and connections with all key audiences – this has been identified as a key strategic priority. With these elements in place, we expect to see steady income growth over the coming year and beyond.

GOING CONCERN

The Trustees have not disclosed in the financial statements any identified material uncertainties

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© T. Freteur / HI
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Photo: Daïsane, 10, being picked up from primary school by her sister, Kinshasa, DR Congo.

that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

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

HI UK has adequate resources to continue its operational existence for the foreseeable future, with a number of institutional grants and major gifts already having been secured for 2023 and beyond. In addition, the HI Federation has confirmed it will provide sufficient funds to continue to support the charitable activities of the charity. Having considered the above as well as our fixed costs, the Trustees believe that it is appropriate to continue to adopt the going concern basis in preparing this annual report and financial statements.

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the 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:

GOVERNANCE, STRUCTURE AND MANAGEMENT

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgments and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping adequate accounting

records that are sufficient to show and explain the charitable company’s transactions, 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 and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to Auditors

Insofar as each of the Trustees of the charity at the date of approval of this report is aware there is no relevant audit information (information needed by the

charity’s auditor in connection with preparing the audit report) of which the charity’s auditor is unaware. Each Trustee has taken all of the steps that he/she should have taken as a Trustee in order to make himself/herself aware of any relevant audit information and to establish that the charity’s auditor is aware of that information.

Registered office: 9 Rushworth Street London, UK SE1 0RB

Signed on behalf of Trustees Acting Treasurer: Tom Morrow Date: 6th June 2022

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Iraq © Tom Nicholson / HI
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ANNUAL REPORT AND ACCOUNTS 202 21

Independent auditor's report

to the members of Handicap International UK for the year ended 31st December 2022

OPINION

We have audited the financial statements of Handicap International UK (‘the charitable company’) for the year ended 31 December 2022, which comprise Statement of Financial Activities, Balance Sheet, Cashflow 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:

give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022 and of its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

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 RELATED TO GOING CONCERN

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

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

months from when the financial statements are authorised for issue.

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

OTHER INFORMATION

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.

INDEPENDENT AUDITOR'S REPORT

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

the information given in the trustees’ report, which includes the directors’ report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In 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:

adequate accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees’ responsibilities statement set out on page 29, 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

ANNUAL REPORT AND ACCOUNTS 2022

audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, 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: General Data Protection Regulation (GDPR), Anti-fraud, bribery and corruption legislation, Taxation legislation and Employment legislation.

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, charitable expenditure through other HI entities and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, and the Finance and Audit Sub-Committee 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, and reading minutes of meetings of those charged with governance.

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

USE OF OUR REPORT

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.

Tara Westcott

Senior Statutory Auditor For and on behalf of

Crowe U.K. LLP Statutory Auditor Cheltenham

Date: 12 July 2023

INDEPENDENT AUDITOR'S REPORT

Financial Statements

Our 2022 accounts

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ANNUAL REPORT AND ACCOUNTS 2022
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HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure account)

For the year ended 31st December 2022

Note NCOME FROM: Donations & Legacies (including Contribution from HI Federation) 2 Charitable activities 3 TOTAL INCOME EXPENDITURE ON: Raising funds 4 Charitable activities Overseas Programmes Humanitarian emergencies Long-term development Multi-sector programmes UK Projects Total Charitable activities 5 TOTAL EXPENDITURE NET INCOME / (EXPENDITURE) 8 Transfers between funds NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds at 1st January 2022 TOTAL FUNDS at 31st December 2022	Unrestricted Funds £ 1,915,295 3,116,790 5,032,085 953,209 55,203 3,262,483 761,190 - 4,078,876 5,032,085 - - - 281,540 281,540	Restricted Funds £ 588,786 4,320,456 4,909,242 - 1,770,614 2,165,228 570,376 403,024 - 4,909,242 4,909,242 - - - - -	2022 Total Funds £ 2,504,081 7,437,246 9,941,327 953,209 1,825,817 5,427,711 1,331,566 403,024 8,988,118 9,941,327 - - - 281,540 281,540	2021 Total Funds £ 1,995,435 8,387,456
				10,342,891

				771,157
				1,222,569 6,910,932 1,008,902 429,331
				9,571,734

				10,342,891
				- -
				-
				281,540
				281,540

The statement of financial activities includes all gains and losses recognised in the period.

All income and expenditure derive from continuing activities.

Photo: Sosan, from Afghanistan, lost the use of one leg from a bullet wound. She received physiotherapy and psychosocial support from HI, as well as a walker. Now, she can go to school again.

FINANCIAL STATEMENTS

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

BALANCE SHEET

At 31st December 2022

Note Fixed Assets Tangible assets 12 Total Fixed Assets Current Assets Debtors 13 Cash at bank and in hand Creditors: Amounts falling due within one year 14 Net Current Assets TOTAL NET ASSETS 16 THE FUNDS OF THE CHARITY: Unrestricted funds: General fund TOTAL FUNDS	TOTAL 2022 £ 35,801 35,801 3,056,990 1,985,107 (4,796,358) 245,739 281,540 281,540 281,540	TOTAL 2021 £ 51,834
		51,834
		3,736,836 2,770,002 (6,277,132)
		229,706

		281,540
		281,540
		281,540

These financial statements are prepared in accordance with part 15 of the Companies Acts 2006.

Company Limited by Guarantee Registration Number 4010383 (England and Wales).

These financial statements were approved and authorised for issue by the Board of Trustees on 6th June 2023 and signed on its behalf by :

……………………………………………………………………………….…… Trustee: Tom Morrow Date: 6th June 2023

The notes on pages 38 to 48 form part of these financial statements.

ANNUAL REPORT AND ACCOUNTS 2022

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

STATEMENT OF CASH FLOWS

At 31st December 2022

Note NET INCOME / (EXPENDITURE) FOR REPORTING PERIOD (as per the STATEMENT OF FINANCIAL ACTIVITIES) Adjustments for: Depreciation charges 12 (Gain)/loss on disposal Net unrealised exchange (gain)/loss (Increase)/decrease in debtors Increase/(decrease) in creditors NET CASH (USED IN) / PROVIDED BY OPERATING ACTIVITIES NET CASH FLOWS FROM INVESTING ACTIVITIES Purchase of fixed assets NET CASH PROVIDED BY / (USED IN) INVESTING ACTIVITIES CHANGE IN CASH AND CASH EQUIVALENTS IN REPORTING PERIOD Cash and cash equivalents at the beginning of the reporting period Change in cash and cash equivalents due to exchange rate movements CASH AND CASH EQUIVALENTS AT THE END OF THE REPORTING PERIOD	TOTAL 2022 £ - 18,492 - (76,460) 679,846 (1,480,774) (858,896) (3,318) (3,318) (861,355) 2,770,002 76,460 1,985,107	TOTAL 2021 £ - 19,392 - (15,018) 1,276,507 (1,264,643)
		16,238
		(10,021)
		(10,021)
		6,217 2,748,767 15,018
		2,770,002

FINANCIAL STATEMENTS

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

1. ACCOUNTING POLICIES

Handicap International UK (HI UK) was founded in 1999, incorporated in England and Wales as a company limited by guarantee on 8th June 2000, and as a charity on 22nd September 2000. As of the 24th of January 2018, the organisation has adopted a new operating name, Humanity & Inclusion UK. HI UK is a public benefit entity. The Registered Office is 9 Rushworth Street, London SE1 0RB. a)Basis of accounting The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice for charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (Charities SORP (FRS 102), which is applicable from 1 January 2015, and the Companies Act 2006. All figures are rounded to the nearest whole pound and presented in the charities functional currency which is (GBP). The Trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. HI UK has adequate resources to continue its operational existence for the foreseeable future, with a number of institutional grants and major gifts already having been secured for 2023 and beyond. In addition, the HI Federation has confirmed it will provide sufficient funds to continue to support the charitable activities of the charity. Having considered the above as well as our fixed costs, the Trustees believe that it is appropriate to continue to adopt the going concern basis in preparing this annual report and financial statements. b)Fund accounting The charity maintains various types of funds as follows: Restricted funds: Restricted funds represent - Grants and donations received which are allocated by the donor for specific purposes as defined by the donor; and - Some contributions from HI Federation, which are allocated by HI Federation for use for specific purposes. Expenditure that meets these criteria is charged to the fund, together with a fair allocation of support costs. Unrestricted funds: Unrestricted funds represent income which is expendable at the discretion of the Trustees in the furtherance of the objects of the charity. c)Income Voluntary income, including donation, grants, legacies and volunteer contributions is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. The following specific policies apply to categories of income: • Performance based contracts: where HI UK provides goods and/or services in return for a fee as part of its charitable activities such contracted income is recognised in the year as incoming resources in the SOFA to the extent that HI UK has provided the goods and/ or services thereby earning the right to consideration by its performance. Income from commercial contracts is recognised in line with the performance of the contractual obligations. • Grants from governments, institutional donors and trusts & foundations: where related to specific conditions; are recognised as income in the SOFA when the conditions have been substantially met and the associated expenditure is incurred. Grants receivable are credited to the Statement of Financial Activities (SOFA) in the year for which they are entitled to be receivable.

Grants that are not subject to specific performance deliverables or conditions are recognised in full in the SOFA when they become receivable. Where income is received in advance of its recognition in the SOFA it is deferred as a liability until certainty exists that the conditions imposed can be met. Where entitlement occurs before incoming resources are received the income is accrued.
Donated services and facilities are included as 'Voluntary income' at their estimated value to the charity when received, and under the appropriate expenditure heading depending on the nature of service or facility provided, at the same value and time. • Investment income is included in the SOFA in the year in which it is receivable.
Legacy income is brought into the accounts when entitlement has been established, receipt of income is probable, and the value can be measured reliably. Sufficient evidence for entitlement is deemed to be when probate has been granted, there is evidence that there are sufficient assets to pay the legacy after settling liabilities, and conditions to receive the legacy are either within the control of HI UK or have been met. Receipt is deemed probable when final estate accounts have been sent before year end 31 December.

d)Expenditure and basis of allocation of costs

Expenditure is recognised on an accrual basis when the charity has a legal or constructive obligation.

Resources expended are allocated direct to the particular activity where the cost relates to that activity.

Support costs have been allocated between charitable activities and raising funds. Costs that are not wholly attributable to an expenditure category have been apportioned to each activity on an estimate of staff time.

ANNUAL REPORT AND ACCOUNTS 2022

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

Governance costs include those costs associating with meeting the constitutional and statutory requirements of the charity such as the cost of board meetings, statutory compliance and costs linked to the strategic management of the charity. Governance costs have been allocated on basis of relative income (excluding Contribution from HI Federation) between Donations and legacies and Charitable activities.

e)Expenditure on raising funds

Expenditure on raising funds include the cost of recruiting and retaining new donors, costs relating to private and/or institutional grant

applications, and associated communication and PR costs. These include an apportionment of support costs and governance costs, as shown in Note 4.

f)Accounting estimates and judgments

In preparing financial statements, management may have to make judgements, estimates and assumptions that affect the application of the charities accounting policies and the reported assets, liabilities, income and expenditure and the disclosures made in the financial statements. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. It is the opinion of the Trustees that the estimates and assumptions that have the most significant risk of causing a material adjustment to the carrying amounts of assets and liabilities in the next financial year relate to the recognition of performance related grants and contracts. Contracts may include performance related elements which require an estimate of the cost to completion, where the outcome of a contract cannot be estimated reliably, the trustees recognise income under the contract only to the extent of the expenses recognised that are recoverable.

g)Expenditure on charitable activities

Expenditure on charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs, where not

wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. Expenditure on charitable activities includes an apportionment of support costs and governance costs, as shown in Note 5.

h)Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation, which is provided in annual instalments over the estimated useful lives of the assets. The rates of depreciation applied to the assets are:

Leasehold improvements 5 years or less over period of lease Computer equipment 3 to 5 years on straight line basis Office equipment 4 years on straight line basis Fixtures & fittings 3 years on straight line basis

The threshold for an asset to be capitalized is set at £500.

i)Pension costs

The charity contributes on behalf of employees to their stakeholder defined contribution pension scheme. The cost of the contribution is charged to the Statement of Financial Activities (SOFA) when the cost is incurred.

j)Donated services and gifts in kind

Donated services and gifts in kind include secondments of personnel, pro bono services and other services. These have been valued at the cost the charity would have otherwise have paid for these services; or where a specific price is not available, this is at market rate.

Items gifted to the charity are included either as income in the SOFA or as an asset in the Balance Sheet. The valuation of such items is as deemed reasonable by the Trustees.

k)Foreign currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities are translated at the rate of exchange ruling at the balance sheet date. All exchange differences are recorded in the SOFA.

l)Liability of the guarantors

The charity does not have a share capital and is limited by guarantee. In the event of the charity being wound up the maximum amount which

each member is liable to contribute is one pound. There were 10 (2021: 11) such members at 31st December 2022.

m)Operating lease

Total operating lease rentals are charged as an expense in the Statement of Financial Activities over the lease term.

FINANCIAL STATEMENTS

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

2. DONATIONS AND LEGACIES (including

CONTRIBUTION from HI FEDERATION) Contribution from HI Federation Donations Donated services and gifts in kind Other income 3. INCOME FROM CHARITABLE ACTIVITIES	2022 Total £ 863,111 1,331,567 134,069 175,334 2,504,081	2021 Total £ 755,311 1,008,897 89,576 101,651
		1,955,435

4.	Support for overseas programmes Institutional funding: Public bodies Institutional funding: Private organisations Support for UK projects Institutional funding: Public bodies Institutional funding: Private organisations Support from HI Federation for UK projects Other Income UK & overseas programmes Note 9 EXPENDITURE ON RAISING FUNDS 2022 Private fundraising investment Institutional fundraising activities Other fundraising activities Communication & PR Total expenditure on raising funds 2021 Private fundraising investment Institutional fundraising activities Other fundraising activities Communication & PR Total expenditure on raising funds	Direct Costs £ 120,358 28,786 255,752 51,219 456,115 Direct Costs £ 188,581 15,784 139,973 43,474 387,812	Staff Costs £ 119,206 15,709 112,059 106,818 353,792 Staff Costs £ 37,246 68,713 76,206 87,199 269,364	2022 Total £ 2,416,615 4,617,607 101,333 22,207 279,484 - 7,437,246 Support Costs £ 29,426 18,366 62,527 32,983 143,302 Support Costs £ 26,012 21,018 32,056 34,895 113,981	2021 Total £ 4,675,138 3,291,025 207,884 48,405 165,004 -
					8,387,456
					2022 Total £ 268,990 62,861 430,338 191,020
					953,209
					2021 Total £ 251,839 105,515 248,235 165,568
					771,157

ANNUAL REPORT AND ACCOUNTS 2022

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

For the year ended 31st December 2022

NOTES TO THE FINANCIAL STATEMENTS

5. TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES

COSTS OF CHARITABLE ACTIVITIES Overseas programmes Emergencies Long-term development Multi-sector overseas programmes funded by voluntary donations Afghanistan Central African Republic Ethiopia Haiti Iraq Jordan Kenya Lebanon Laos Madagascar Mali Merep Middle East Morocco Mozambigue Nepal Pakistan Philippines Sierra Leone, Liberia Sri Lanka Syrian crisis Togo Ukraine Yemen Total multi-sector programmes UK projects UK Emergency Medical Team Inclusive Education and Armed Violence Reduction Research, Policy and Awareness Raising 3i Division- Information, Impact and Innovation Rehabilitation Technical Division Total UK project costs	2022 Total £ 1,825,817 5,427,711 75,758 - - 113,533 - 18,798 5,000 - - 44,803 27,696 340,909 - 38,193 - 74,197 66,480 12,350 56,583 - 97,122 50,000 234,386 75,758 1,331,566 2022 Total £ 101,333 212,772 40,617 17,308 30,994 403,024	2021 Total £ 1,222,569 6,910,933 166,793 24,834 7,692 153,846 - - - - - 153,846 - - - - - 23,045 326,923 75,000 76,923
		1,008,902
		2021 Total £ 207,927 111,798 109,606 - -
		429,331

FINANCIAL STATEMENTS

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

2022 Overseas programmes Multi-sector overseas programmes funded by voluntary donations UK projects 2021 Overseas programmes Multi-sector overseas programmes funded by voluntary donations UK projects 6 GOVERNANCE COSTS Meeting costs & others Professional fees Staff costs 7 SUPPORT COSTS 2022 Staff costs General costs Depreciation Governance costs 2021 Staff costs General costs Depreciation Governance costs	Direct Costs £ 7,034,222 943,072 35,920 Direct Costs £ 7,966,163 650,602 132,665	Staff Costs £ 212,799 26,645 332,814 Staff Costs £ 155,826 - 251,279 Charitable Activities £ 103,969 209,598 15,572 46,202 375,341 Charitable Activities £ 108,247 240,530 16,483 49,938 415,198	Support Costs £ 6,506 361,849 34,290 Support Costs £ 11,512 358,300 45,387 2022 £ - 23,465 33,362 56,827 Generating Funds £ 90,456 39,300 2,920 10,625 143,301 Generating Funds £ 61,293 42,446 2,909 7,332 113,980	2022 Total £ 7,253,527
				1,331,566
				403,024

				2021 Total £ 8,133,501
				1,008,902
				429,331
				2021 £ 3,656 22,235 31,379
				57,270
				2022 Total £ 194,425 248,898 18,492 56,827
				518,642
				2021 Total £ 169,540 282,976 19,392 57,270
				529,178

ANNUAL REPORT AND ACCOUNTS 2022

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

9. 8	MOVEMENT IN RESTRICTED FUNDS HUMANITARIAN Disasters Emergency Committee Afghanistan: Multi-purpose Cash Assistance Emergency Inclusive Multi-purpose Cash Assistance in support of vulnerable people in Herat HelpAge International Afghanistan: Resources, advocacy and capacity building support to Organisations of Persons with Disabilities Jersey Overseas Aid Ukraine: Emergency multi-sectoral response to the urgent needs of vulnerable populations Norwegian Refugee Council Gaza Strip: Humanitarian response to the most vulnerable population affected by extreme poverty, and humanitarian crisis Start Network Colombia: Responding to Hurricane Julia in High Guajira, Colombia (Flood Emergency Relief) via HelpAge Philippines: Anticipation of Disease Outbreak Philippines: Abra earthquake emergency response via TearFund Togo: Start Fund Learning Grant on the impact of lack of documentation on access to humanitarian programmes Sierra Leone: Emergency preparedness capacity of Integrated Physical and Functional Rehabilitation & MHPSS Services Sri Lanka: Anticipatory response to Southwest monsoon in South and Western provinces via Acted Total Humanitarian NET INCOME FOR THE YEAR This is stated after charging / (crediting): Depreciation Auditor's remuneration - statutory audit Auditor's remuneration - tax services Operating lease payments	Income 2022 £ 795,088 - 18,640 - 286,319 - 37,506 - 25,000 300,000 190,894 75 20,000 97,092 1,770,614 2022 £ 18,492 22,500 2,340 115,812 159,144	Expenditure 2022 £ 795,088 - 18,640 - 286,319 - 37,506 - 25,000 300,000 190,894 75 20,000 97,092 1,770,614 2021 £ 19,392 22,235 3,246 122,656 167,529

FINANCIAL STATEMENTS

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

LONG-TERM DEVELOPMENT Foreign, Commonwealth and Development Offce (FCDO): South Sudan: Inclusive mental health and humanitarian response BRAC UK Uganda: Disability-Inclusive Ultra-Poor Graduation Initiative Uganda: Disability-Inclusive Ultra-Poor Graduation Initiative Danish Refugee Council Jordan: Protected today and tomorrow Elrha Evidence for impact of rehab in humanitarian settings Plan International UK Sierra Leone: Inclusive Girls Education VSO Nepal: Empower Adolescent Girls with Education Total Long-Term Development *SUB TOTAL* *International Organisations (support for UK projects)* Foreign, Commonwealth and Development Offce (FCDO): UK International Emergency Medical Team Sightsavers Development of website to disseminate information on Inclusion & Disability HI FEDERATION Inclusive Education and Armed Violence Reduction 3i Division- Information, Impact and Innovation Rehabilitation Technical Division Total International Organisations *TOTAL*	Income 2022 £ 966,602 - 169 5,885 - 835,896 - 66,398 - (17,532) - 307,810 2,165,228 3,935,842 207,884 45,050 212,770 17,327 30,977 384,614 4,320,456	Expenditure 2022 £ 966,602 - 169 5,885 - 835,896 - 66,398 - (17,532) - 307,810
		2,165,228

		3,935,842
		207,884 45,050 212,770 17,327 30,977
		384,614

		4,320,456

ANNUAL REPORT AND ACCOUNTS 2022

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

For the year ended 31st December 2022

NOTES TO THE FINANCIAL STATEMENTS

10. TRUSTEES AND STAFF INFORMATION

a)Trustees

No Trustee received emoluments in 2022 (2021: nil)

In 2022 most meetings were held "virtually" and there were no reimbursed expenses during the year.

(In 2021 there was no reimbursement for travel.) .

There were no costs paid directly to third parties (2021: £0)

Trustees voluntarily donated a total amount of £1,237.00 (2020: £575.00)

b)Staff

Staff costs were as follows: Salaries and wages Social security costs Pension costs Agency and seconded staff In 2022 0 employees received emoluments in range of £60,000 to £70,000 (2021:1) and 2 employees received emoluments in range of £80,000 to £90,000 on an annualised basis during the year (2021:1)	2022 £ 885,940 96,264 38,942 85,054 1,106,200	2021 £ 723,076 67,316 33,383 53,612
		877,388

The total compensation for key management personnel (including employer social security costs) is £201,319 (2021: £134,275). Two staff members were rebilled by Handicap International Federation for the total amount of £56,544. The average headcount of staff employed in 2022 : 23 The average headcount of staff employed by the charity during the period, including seconded staff, was as follows:

Generating funds Charitable activities Governance	2022 11 12 0 23	2021 8 13 1
		22

11. TAXATION

The charitable company is exempt from corporation tax on its charitable activities and trading activities carried out in the year.

FINANCIAL STATEMENTS

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

12. TANGIBLE FIXED ASSETS

Cost At 1 January 2022 Additions Disposals at 31 December 2022 Depreciation At 1 January 2022 Charge for period Depreciation on disposal at 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 13. DEBTORS Trade Debtors Receivable from other HI Federation Accrued income Prepayments Other receivables	Leasehold Improvements £ 42,459 - - 42,459 20,852 3,050 - 23,902 18,557 21,608	Fixtures, Fittings, Equipment £ 129,554 3,318 (12,324) 120,548 99,327 15,442 (11,465) 103,304 17,244 30,226 2022 £ 308,514 316,380 2,343,330 19,479 69,287 3,056,990	Total Fixed Assets £ 172,013 3,318 (12,324)
			163,007
			120,179 18,492 (11,465)
			127,206

			35,801
			51,834
			2021 £ 1,139,454 12,501 1,462,649 1,104,271 17,961
			3,736,836

ANNUAL REPORT AND ACCOUNTS 2022

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

14. CREDITORS: Amounts falling due within one year

Money due to HI Federation for programs Money due to Donors Trade payables Deferred income Accruals & other creditors Social security costs and other taxation	2022 £ 4,298,663 13,681 46,578 352,780 38,952 45,704 4,796,358	2021 £ 4,823,803 20,539 96,282 1,108,282 162,557 65,669
		6,277,132

Deferred income comprises the aggregate of amounts received in advance for future periods for specific grant agreements.

15. COMMITMENTS UNDER OPERATING LEASE

At 31 December 2022, the charity had annual commitments under operating

leases as set out below: Not later than one year Later than one year and not later than fve years Later than fve years	2022 £ 130,800 10,900 - 141,700	2021 £ 130,800 141,700 -
		272,500

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

2022 Total fixed assets Current assets Creditors: amount falling due within 1 year Net assets at 31 December 2022 2021 Total fxed assets Current assets Creditors: amount falling due within 1 year Net assets at 31 December 2021	Unrestricted Funds £ 35,801 1,646,915 (1,401,176) 281,540 Unrestricted Funds £ 51,833 2,658,000 (762,760) 1,947,073	Restricted Funds £ - 3,395,182 (3,395,182) - Restricted Funds £ - 3,848,838 (5,514,371) (1,665,533)	Total Funds £ 35,801 5,042,097 (4,796,358)
			281,540
			Total Funds £ 51,833 6,506,838 (6,277,131)
			281,540

FINANCIAL STATEMENTS

HANDICAP INTERNATIONAL UK (OPERATING AS HUMANITY & INCLUSION UK) COMPANY LIMITED BY GUARANTEE, UK REGISTERED CHARITY NO. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
2022 Restricted funds Unrestricted funds General fund TOTAL FUNDS 2021 Restricted funds Unrestricted funds General fund TOTAL FUNDS	Brought forward £ - 281,540 281,540 Brought forward £ - 281,540 281,540	Incoming resources £ 4,909,242 5,032,085 9,941,327 Incoming resources £ 5,845,804 4,497,087 10,342,891	Outgoing resources £ (4,909,242) (5,032,085) (9,941,327) Outgoing resources £ (5,845,804) (4,497,087) (10,342,891)	Carried forward £ - 281,540 281,540
				Carried forward £ - 281,540 281,540

18. RELATED PARTY TRANSACTIONS

Handicap International UK is an independent National Association of the international charity Handicap International Federation (HI). A "Federal Handbook" manual has been agreed within the Federal network in order to rationalise and share resources, and formalise working arrangements. The Federation has identified the UK as a source of significant future growth in Private Fundraising and so has invested funds in Handicap International UK in order to achieve this. It has also agreed to meet any shortfall of funds whilst the charity becomes established in the UK.

Overseas programme expenditure is undertaken by HI Federation on behalf of HI UK. HI Federation is registered in France (Registration number 51965599700038) formally known as 'Association Federation Handicap International'

	Overseas	Invoiced to	Invoiced by	Owed to	Owed by
	programme	HI UK	HI UK	HI UK	HI UK
	expenditure
2022	£	£	£	£	£
HI Federation	7,034,222	71,178	45,965	16,180	4,298,663
HI United States	0	1,933	0	0	0
2021
HI Federation	7,966,163	42,528	8,788	12,501	4,823,803
HI United States	0	1,526	0	0	0

ANNUAL REPORT AND ACCOUNTS 2022

Humanity & Inclusion UK

Acknowledgements

Thank you to all our ambassadors, donors and partners in 2022.

Ambassadors

Jack Hunter-Spivey
Ross Wilson
Page Group
Palladium
Philip King Charitable Trust

Organisational memberships and networks in the UK

Plan International UK

Donors and partners

ACTED
Anita Mendiratta Foundation
Association of Physiotherapists in International Health and Development (ADAPT)
Audley Group Ltd
Bergman Lehane Trust
BRAC UK
British Association of Chartered Physiotherapists in Amputee Rehabilitation (BACPAR)
Chillag Family Trust
Coles Medlock Foundation
Crown Agents
Danish Refugee Council/H2H Network
David Lister Charitable Trust
Dorfred Charitable Trust
Elrha
Euromonitor International
Foreign, Commonwealth and Development Office (FCDO)
Google AdWords
HelpAge International
Interburns
International Disability Alliance
International Planned Parenthood Federation (IPPF)
Players of People’s Postcode Lottery
Queen’s University Belfast
R G Hills Charitable Trust
Relief International
Renishaw PLC
Risk Advisory Group Ltd
Sightsavers
Simone Brenninkmeijer
Souter Charitable Trust
St Georges University of London
Start Network
TearFund
The Alliance for Child Protection in Humanitarian Action (Alliance CHPA)
The Whitehall and Industry Group (Civil Service Fast Stream Programme)
Tolkein Trust
Tula Trust
UK Fire and Rescue Service
UK-Med
Viscount Lymington
Voluntary Service Overseas (VSO)
World Federation of Occupational Therapists (WFOT)
World Health Organisation (WHO)
World Physiotherapy (WP)
Association of Chief Executives of Voluntary Organisations (ACEVO)
Bond
Cluster Munition Coalition
Enabling Education Network (EENET)
French Chamber of Great Britain
Fundraising Regulator
Global Campaign for Education UK (Send my Friend to School)
Institute of Fundraising
International Broadcasting Trust
International Campaign to Ban Landmines
International Network on Explosive Weapons
National Council for Voluntary Organisations (NCVO)
Start Network
International Spinal Cord Injury Society (ISCoS)
Jersey Overseas Aid
Maitri Foundation
Mark Glover
MJB Charitable Trust
Morgan, Lewis and Bockius LLP
Norwegian Refugee Council

ACKNOWLEDGEMENTS

~~Annual Report and Financial Statements Year ended 31st December 2022~~

Annual Report and Financial Statements Year ended 31[st] December 2022

Handicap International UK operating as Humanity & Inclusion UK (a charitable company limited by guarantee)

Company Registration number: 4010383 (England and Wales) UK Registered Charity number: 1082565

9 Rushworth Street London SE1 0RB Tel: +44 (0)870 774 3737 Email: info.uk@hi.org

~~humanity-inclusion.org.uk~~

Contents

Legal information

Bankers

Challenging ourselves to make the biggest difference we can

Highlights

Message from our Chair

Ingenuity, determination and deep compassion

The HI network

Our vision

Our mission

Our values

HUMANITY

INCLUSION

COMMITMENT

INTEGRITY

Our structure

Who we support

Our impact

~~WORLDWIDE PRESENCE~~

466 projects in 60 countries

~~PEOPLE SUPPORTED BY HI'S ACTIONS~~

DIRECTLY SUPPORTED

2,552,100 people

INDIRECTLY SUPPORTED

11,883,937 people

~~GLOBAL STAFF~~

4,793 people

Our areas of work

EMERGENCIES

CONFLICTS

LONG-TERM DEVELOPMENT

Trustees' Report 2022 Highlights

How our UK team supported HI's mission in 2022

~~EMERGENCY RESPONSE~~

~~ARMED VIOLENCE REDUCTION~~

~~REHABILITATION~~

~~INCLUSIVE EDUCATION~~

~~DISABILITY INCLUSION~~

~~INCLUSIVE SEXUAL HEALTH~~

~~BUILDING PUBLIC SUPPORT~~

~~BUILDING A HEALTHY ORGANISATION~~

~~CAMPAIGNING~~

Support for our work

Institutional partners

Major giving

Individual giving

~~PRABIN IS GROWING FAST!~~

How you can support our work

Trustees' Report Governance, structure and management

Constitution and governance

Environmental, Social and governance (ESG)

~~ENVIRONMENTAL FOOTPRINT~~

Remarks on emission measures:

Scopes 1 & 2 – gas and electricity use

Scope 3

Category 1: Purchased goods and services

Category 4: Upstream transportation and distribution

Category 5: Waste generated in operations

Category 6: Business travel

Category 7: Employee commuting

Category 9: Downstream transportation and distribution

The HI Federation

~~SOCIAL MISSIONS~~

~~CHARITY GOVERNANCE CODE~~

Principle 1: Organisational purpose.

Principle 2: Leadership.

Principle 3: Integrity.

Principle 7: Openness and accountability.

~~INSTITUTIONAL POLICIES AND CODE OF CONDUCT~~

~~ORGANISATION AND SALARIES~~

Principal risks and uncertainties

~~RISK MANAGEMENT PROCESS~~

~~PRINCIPAL RISKS~~

Institutional funding:

Safeguarding of our staff, volunteers, partners and beneficiaries:

Counter-terrorism requirements:

Fraudulent fundraising in the name of HI:

Data protection breach or cybercrime:

Inflation and a weak UK economy:

WORLDWIDE PRESENCE

PEOPLE SUPPORTED BY HI'S ACTIONS

GLOBAL STAFF

EMERGENCY RESPONSE

ARMED VIOLENCE REDUCTION

REHABILITATION

INCLUSIVE EDUCATION

DISABILITY INCLUSION

INCLUSIVE SEXUAL HEALTH

BUILDING PUBLIC SUPPORT

BUILDING A HEALTHY ORGANISATION

CAMPAIGNING

PRABIN IS GROWING FAST!

ENVIRONMENTAL FOOTPRINT

SOCIAL MISSIONS

CHARITY GOVERNANCE CODE

INSTITUTIONAL POLICIES AND CODE OF CONDUCT

ORGANISATION AND SALARIES

RISK MANAGEMENT PROCESS

PRINCIPAL RISKS

RAISING VOLUNTARY INCOME

FINANCIAL REVIEW

RESERVES POLICY

FUTURE PROSPECTS

GOING CONCERN

STATEMENT OF TRUSTEES' RESPONSIBILITIES

OPINION

BASIS FOR OPINION

CONCLUSIONS RELATED TO GOING CONCERN

OTHER INFORMATION

OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

RESPONSIBILITIES OF TRUSTEES

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING IRREGULARITIES, INCLUDING FRAUD

USE OF OUR REPORT

Ambassadors

Organisational memberships and networks in the UK