OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Concern Worldwide (UK)

2024-12-31-accounts

Concern Worldwide (UK) Annual Report and Accounts 2024

Contents

Who we are and what we do.............................................. 4

A message from the Interim Chair of Trustees ................ 6 A message from the Executive Director............................ 7 Our overseas work in 2024................................................ 8

How we work .................................................................... 36

Income and expenditure ................................................ 43 Legal and administrative information.............................. 45 Trustees’ Report

(incorporating a Strategic Report

and Directors’ Report) .................................................... 48

Statement of trustees’ responsibilities .......................... 67 Independent auditor’s report ........................................ 69 Consolidated statement of financial activities .............. 74 Consolidated and Concern (UK) balance sheets............ 75 Consolidated cash flow statement ................................ 76 Notes to the Financial Statements ................................ 77 Appendix .......................................................................... 91

* Names have been changed to protect the identity of individuals.

Left: Zainab Kargbo cultivates vegetables on a plot of reclaimed marshland near her home in Magborkorr, Sierra Leone.

Photo: Kieran McConville/Concern Worldwide

Front cover: A father and son return home with a hygiene kit from Concern after an outbreak of cholera in the Al-Salam settlement for internally displaced people in Yemen. Photo: Ammar Khalaf/Concern Worldwide

Dibida Brahim joined one of Concern’s programmes in eastern Chad in early 2024 and says that it has already had a substantial positive impact on her family’s economic situation. Photo: Kieran McConville/Concern Worldwide

Our identity – who we are

Concern Worldwide is an international, humanitarian, non-governmental organisation dedicated to the elimination of extreme poverty and the reduction of suffering, primarily in fragile countries.

Our vision

Our vision is a world where all people live in peace and prosperity and are treated equally, with dignity and respect.

Our mission – what we do

We work with people living in extreme poverty to achieve major improvements in their lives which last and spread without ongoing support from Concern. Informed by the priorities of affected communities, we go where the needs are greatest, and work to save lives, protect and develop livelihoods, support recovery and build long-term resilience.

Our core values

To advance our mission and achieve quality and impact in all that we do, our work is guided by our core values and nurturing a culture of inclusion, compassion and humanity. Built on the commitment of Concern’s founders and our strong track record, these values inform our behaviour and ways of working:

Concern Worldwide (UK) (‘Concern (UK)’) supports the overseas programmes of Concern Worldwide. Whilst we do not implement our own programmes, we contribute to their success by working closely with colleagues across the organisation and by funding programmes. We are only able to do this thanks to the generosity of a wide range of donors and supporters for which we are very grateful.

6 Concern Worldwide (UK)

Annual Report and Accounts 2024 7

A message from the Interim Chair of Trustees

In the past year, the world has seen a distressing increase in the number of people who need urgent humanitarian support. Conflict has expanded across countries including Sudan, Gaza, Lebanon and Haiti, and over 120 million people have become displaced – leaving many families without shelter, food, and the everyday resources we all need to survive. Emergencies caused by climate change, such as extreme flooding in Bangladesh and Pakistan, have also continued to have a grave impact on the health and livelihoods of communities.

express my gratitude for their hard work – often during difficult circumstances that affect their own lives and loved ones.

This year has also brought new changes for Concern and expanded our reach. In February, we began working in Yemen, a country where 55% of the population is in need of humanitarian assistance. We started by providing integrated health and nutrition services in one health facility and are now in six. This includes treating cholera outbreaks and emergency levels of malnutrition in children.

Having previously worked for Concern Worldwide for over 20 years, I have seen firsthand how vital Concern’s support is for people who are living in extreme poverty and facing vulnerable conditions. Concern is present in some of the world’s hardest-to-reach places, consistently responding in areas that have become ‘forgotten crises’ and do not receive global attention or funding. As a trustee for the past six years, I have been honoured to fill the role of Interim Chair and continue advocating for this organisation’s vital work. That includes remaining active in and responding to the challenging situation in Sudan, now considered one of the world’s worst humanitarian crises. With over 30 million people in need of support and hundreds of thousands at risk of famine, Concern has been providing life-saving health and nutrition support, cash transfers and emergency supplies. Concern has also been responding to the conflict in Gaza with our partner CESVI, providing water trucking and sanitation projects to reduce the risk of disease. This was further supported by the DEC Middle East Humanitarian Appeal, and the generosity of the UK public.

In September, Sayyeda Salam joined the organisation as our new UK Executive Director. Sayyeda has spent more than 20 years in the charity sector, including overseas. As a strong leader and advocate for humanitarian values, we look forward to the new opportunities and ideas that Sayyeda can bring to Concern.

I would also like to welcome the two new trustees appointed in 2024, Willeke Van Rijn and Dylan Cannon, who have brought with them valuable expertise and guidance to carry us forward to meet our strategic goals. The Board of Trustees would also like to thank Bernadette Sexton, who has now stepped down as Interim Chair, for her time and dedication to Concern.

Concern is fortunate to receive generous support and dedication from people across the UK and our partners, without which we could not achieve all that we have in the past year. To all of you who have contributed to Concern’s work, thank you.

rine 4anya

Amidst so much unpredictability in the world, Concern’s ability to take action and provide support is a testament to the talent and commitment of our staff working overseas. Along with my fellow trustees, I want to

Linda Horgan Interim Chair

A message from the Executive Director

I am delighted to have joined Concern Worldwide (UK) as Executive Director. Concern is an organisation I have long admired for its outstanding reputation in the development and humanitarian sector. Before taking up the role, friends and colleagues often warmly described Concern’s work as ‘phenomenal’, ‘second to none’, and delivering ‘true impact and value’. That is due recognition for a wellrespected organisation and one that I am now immensely proud to be part of and have the privilege to lead.

From the moment I took up the position, I have been struck by the dedication, passion and commitment of everyone involved with Concern – our loyal supporters, hard-working staff and trustees, generous volunteers, and engaged key stakeholders – people who truly believe in the incredible work we are doing.

In 2024, our Advocacy and International Relationships Department have continued to foster strong relationships with the UK government, supporting our country teams on funding proposals and securing a substantial contract to help communities in Afghanistan build resilience to the impact of climate change.

We continued to engage MPs and civil society on priority issues including nutrition and climate funding and published our Manifesto for Change ahead of the General Election in May.

Our communications have shone a spotlight on our emergency responses around the world, most notably in Gaza and Lebanon, Ukraine and Sudan, as well as our long-term development work in Sierra Leone.

We had a strong response to our Disasters Emergency Committee (DEC) Middle East Humanitarian Appeal, with Concern raising more than £200,000 from public donations to support communities impacted by the devastating crisis in the region. Innovation to grow and diversify our public income was a key focus of our fundraising in 2024, and we launched an exciting new lottery product and opened a new boutique shop in Belfast.

I have been deeply impressed by our 140 volunteers in Northern Ireland, some of whom I recently met, who help

keep our successful charity shops open year-round. Then there is our work with primary and post-primary schoolchildren through our debates programme which seeks to inspire the next generation to become responsible global citizens who care for the planet and the people who inhabit it in increasingly fragile circumstances. It is wonderful to be part of an organisation that is doing such meaningful work.

In this new role, I hope to contribute to Concern in a way that adds real value and impact to advance our current achievements. While the outlook may be challenging, not least due to recently announced aid cuts, there are areas where we can consolidate and build, and others where we are well-positioned for growth.

In 2025, I am looking forward to the opportunity to create our new five-year strategy with the team, our supporters and the communities we work alongside, setting out our ambitions to 2030 – a crucial target date for humanity to collectively hit the Sustainable Development Goals of no poverty, zero hunger and gender equality.

I want to thank our Interim Chair, Linda Horgan, for her leadership and support over the past year, and am looking forward to welcoming a new chair in 2025 to work alongside such a diverse and experienced Board of Trustees.

Above all, I am thrilled to be able to collaborate with all of you – our supporters – as we build a stronger, more impactful organisation – a community of people committed to bringing about sustainable change with communities who face ever increasing needs in our volatile world.

Thank you for your support.

Sayyeda Salam Executive Director

8

Annual Report and Accounts 2024 9

Concern Worldwide (UK)

Our overseas work in 2024

£36.5 million raised in the UK

• Ukraine

• Türkiye

27 fragile places worldwide

Lebanon • • Syria Gaza • • Iraq

In 2024, Concern worked in 27 of the world’s poorest and most fragile places to tackle extreme poverty: Afghanistan Kenya Bangladesh Lebanon Burkina Faso Liberia Burundi Malawi Central African Niger Republic Pakistan Chad Rwanda Democratic People’s Sierra Leone Republic of Korea Somalia Democratic Republic South Sudan of Congo Sudan Ethiopia Syria Gaza Türkiye Haiti Ukraine Iraq Yemen

• Haiti

£33.3 million spent on our overseas programmes

• Afghanistan

• Niger • Chad • Republic of Sudan • Burkino • Yemen Faso • Sierra Leone• Liberia • Central African Republic • SouthSudan • Ethiopia

• Pakistan

• Bangladesh Democratic • People’s Republic of Korea

• Democratic • Kenya • Somalia Republic of • Rwanda Congo • Burundi

• Malawi 27.3 million people reached in total

16.8 million people reached in emergencies

50 emergency responses in 22 countries

10 Concern Worldwide (UK)

11

Annual Report and Accounts 2024

Emergencies

In 2024, we responded to 50 emergencies in 22 countries, reaching more than 6.8 million people directly and almost 10 million indirectly.

Many countries in which we work are susceptible to frequent natural disasters and outbreaks of conflict resulting in people in already vulnerable situations losing their homes and livelihoods. In the immediate aftermath of an emergency, we provide vital life-saving support to families and communities and we then stay to help them recover, rebuilding livelihoods and infrastructure and working with them to reduce the risk and impact of future crises.

Objectives and activities

The goal of our emergency programme is to fulfil our humanitarian mandate and effectively respond to and mitigate against natural and human-influenced disasters.

Our main objectives are to:

Some examples of our achievements and performance in 2024 are set out below

Nearly a decade of conflict in Yemen has left more than 18 million people in need of humanitarian assistance. The destabilising effects of the conflict have triggered a hunger crisis affecting 17 million people, with five million children under the age of five in need of treatment for acute malnutrition. The protracted crisis has also created an endemic situation of forced displacement, with 4.5 million internally displaced persons (IDPs), most of whom have had to flee multiple times. Living conditions have deteriorated for many. 49% of the population lack access to clean water, and only 50% have access to functioning health facilities. Concern launched its programme in 2024 to meet the urgent needs of people in the most vulnerable situations. In our first year of operation, we supported six health units facilitating integrated health and nutrition services for over 29,400 people. More than 17,600 people attended consultations with healthcare professionals. Just under 4,000 children under five and more than 2,000 pregnant and breastfeeding women were screened for malnutrition and treated. We also responded to a deadly cholera outbreak – Yemen accounted for 35% of worldwide cholera cases and 18% of cholera-related deaths in 2024. Lack of safe water and toilets are among the chief causes associated with the spread of cholera. To improve sanitation conditions in displacement camps, we rehabilitated water wells and installed 34 toilets and distributed hundreds of cholera prevention hygiene kits to families, which include items like soap, washing powder

and water purification tablets. The project also supported 45 community health volunteers to conduct health and hygiene awareness sessions in their communities, including messages about the causes of cholera and prevention methods.

In 2024, Lebanon experienced major upheaval due to a significant escalation of the ongoing conflict in the southern part of the country, which had started in October 2023. The situation worsened between September and November 2024, with a sharp increase in violence, until a ceasefire was announced in November. During these two months, approximately 1.4 million people were displaced. This large-scale displacement created urgent challenges, including the need for housing, food security, and protection for those affected. Concern was quick to

respond, both mobilising additional resources and adapting our existing programming and staff resources to address the changing context. We also mobilised preidentified emergency partners which enabled us to reach larger numbers of people, implement a range of interventions, and work in areas of the country where we did not already have a presence. We reached just under 18,700 people through activities that covered the provision of food, hygiene kits, shelter and protection activities. In Beirut and Mount Lebanon, we worked with two community kitchens who prepared food and collaborated with seven collective shelters (temporary accommodation for displaced people) to deliver balanced and nutritious meals to almost 2,000 people. Nearly 6,200 people were supported with hygiene kits to help them stay healthy. The shelter component of our response

----- Start of picture text -----
Concern has rehabilitated a water point and installed
a solar-powered pump in the Al-Salam settlement for
internally displaced people in Yemen.
Photo: Ammar Khalaf/Concern Worldwide
----- End of picture text -----

in Jezzine and Saida targeted over 2,600 displaced people outside of the collective shelters and provided them with winterisation kits including five blankets per family, a heater and a gas cylinder, and hygiene kits. Our protection teams worked in collective shelters providing support to more than 3,400 children and adults affected by the psychological distress of displacement.

After nearly two years of conflict, Sudan is currently facing the world’s largest humanitarian crisis. Over 11.2 million people have been forced to flee their homes since the outbreak of conflict in 2023, with three million leaving for neighbouring countries such as South Sudan and Chad. The levels of food insecurity, malnutrition and disease are soaring. Currently, almost 26 million people are experiencing acute hunger, with 755,000 one step away

13

Annual Report and Accounts 2024

from famine. In early 2024, the UN launched funding for famine prevention work, and Concern received five emergency response grants for interventions reaching more than 106,000 people in 10 localities across West Darfur, and West and South Kordofan. Our response focused on integrated health and nutrition services to prevent famine by delivering ready-to-use therapeutic and supplementary food (for treating children affected by severe and moderate acute malnutrition) and distributing essential non-food items. We adopted a flexible approach to delivering food or cash assistance to vulnerable communities in order to be able to provide humanitarian assistance in hard-to-reach locations. In both West and South Kordofan, for example, food distribution was possible at the beginning of the year. However, when the rainy season arrived in August, access challenges limited the capacity of the traders. As a result, we shifted to cash assistance through local financial service providers.

Almost two million people have been forced to flee their homes since conflict began in Gaza in October 2023 and then escalated. Over 50,000 lives have been lost and more than 110,000 people injured. Concern is working with our Alliance2015 partner, CESVI, providing support to local communities. We have reached almost 180,000 people through water trucking and supported more than 36,000 people through the construction of toilets and the rehabilitation of water, sanitation and hygiene (WASH) facilities.

In 2024, Ukraine faced significant challenges, including ongoing conflict-related disruptions, economic instability and environmental vulnerabilities. Due to the escalation in attacks and the movement of the front line during the year, we continued to provide humanitarian assistance in areas of high severity in the north, east and southern regions of the country, working with our partners on the Joint Emergency Response programme in Ukraine (JERU). The programme directly reached just under 84,000 people and included the provision of cash to families to meet their immediate needs, shelter repairs and distributions of food and hygiene items. We helped families prepare for the harsh winter with cash assistance

for utility costs or by providing heating sources such as fuel and stoves for those in remote and rural areas. In order to reduce dependence on recurring humanitarian assistance, JERU’s economic recovery and livelihoods programme expanded significantly to support households to earn an income by providing small grants for the rebuilding or start-up of micro-businesses and agricultural support for subsistence farmers. We supported the recovery and expansion of small and medium enterprises (SMEs) with cash grants and mentoring, and offered reskilling and technical training opportunities to individuals. Outcome data shows that 94% of individual entrepreneurs restarted or launched businesses, 100% of SMEs expanded or reopened, and 87% of soft skills trainees felt better prepared for the job market.

Conflict-related displacement in the Democratic Republic of Congo (DRC) has reached record levels with an upsurge in attacks by armed groups, leading to massive population movements and increased exposure to violence and protection risks. These displaced populations are extremely vulnerable and have no access to the basic services and resources required to cover their essential needs. Through our rapid response programme, SAFER, we carried out 12 emergency interventions in 2024 in response to displacements and return movements in North and South Kivu, reaching more than 242,000 people. We made four cash distributions to meet the basic needs of people who had been forced to flee, abandoning their belongings and livelihoods. Our five WASH interventions addressed the health issues that lack of clean water, poor sanitation and lack of hygiene knowledge engender. Activities included the operation of a water treatment unit serving several internally displaced people (IDP) sites in Goma, the rehabilitation of water points and the construction of toilets and showers and other sanitation infrastructure such as rubbish pits in IDP sites and in areas of return/displacement, and hygiene promotion. Three protection interventions included assistance to individuals to meet specific needs and community-based protection activities such as community training, awareness-raising and rights workshops.

Left: As part of our emergency response in Ukraine, Valerii received a stove and winter fuel assistance to help him through the cold winter months.

Photo: Simona Supino/Concern Worldwide

14

15

Concern Worldwide (UK)

Annual Report and Accounts 2024

Spotlight: Gaza and Lebanon

Throughout 2024, Concern continued to respond to the needs of people displaced by the escalating conflict and crisis in Gaza and Lebanon. In October, we joined other UK humanitarian charities to launch the Disasters Emergency Committee (DEC) Middle East Humanitarian Appeal, to provide vital support to people in Gaza, Lebanon and the wider region. Concern’s supporters in the UK raised an incredible £202,000 for the appeal in 2024.

In Gaza, where 90% of the population has been displaced, Concern partnered with humanitarian organisation, CESVI, to deliver life-saving aid in Gaza City, Deir Al-Balah and Kahn Younis. This response is ongoing and has included providing access to water to almost 180,000 people through water trucking, rehabilitating waste facilities to reduce the spread of illness for over 36,000 people and supplying therapeutic food for malnourished children.

In Lebanon, more than a million people fled for safety after violence worsened in September. Concern acted quickly to provide emergency shelter and cash assistance in the north of the country, so families who left their homes with few belongings could purchase essential items. Concern also assisted in psychological first aid for children experiencing trauma and grief.

Concern will continue our work in the region to support communities as they adapt to the changing circumstances.

“We thank CESVI for providing us with water... as it has been a year and a half since we are suffering. Thanks to everyone who helps us. Water is the essence of life.” Maria*, who lives in the northern sector of Gaza

Above left: In Lebanon, Concern has partnered with Nusaned to provide 500 hot meals a day to people living in six displacement shelters in Beirut, in response to the humanitarian crisis. Photo: Toufic Rmeiti/Concern Worldwide

Above right: In Gaza, our partner, CESVI, distributes clean water to people living in a displacement camp in Deir Al-Balah. Photo: Khalil Adwan/Concern Worldwide

16 Concern Worldwide (UK)

17

Annual Report and Accounts 2024

Livelihoods

In 2024, we improved the food security and livelihoods of more than 873,700 people directly and almost 1.7 million indirectly.

People living in extreme poverty often find it difficult to earn enough to make sure that their families have sufficient food to eat, get adequate healthcare and an education. Our livelihoods programmes aim to support people with the tools they need to be able to earn a sustainable living, helping them to learn new skills, improve the productivity and nutritional value of their crops and set up small businesses to generate more income.

Objectives and activities

The goal of our livelihoods programme is to enable people living in extreme poverty to have secure livelihoods.

Our main objectives are to:

Examples of our work and achievements are detailed below

2024 presented continued challenges for Concern in Afghanistan in relation to access and growing restrictions on the operating environment, particularly in relation to working with women. Despite this, we continued to successfully run AWARE (Advancing Women-led Agribusinesses to Reach economic Empowerment) – a project that reaches 6,300 women. The programme supports economic empowerment through the provision of assets, technical training and business and marketing support to groups of Women’s Agro-Business Collectives (WABCs) in the dairy, fruit, almond, saffron and vegetable value chains. The technical support is complemented by life-skills training to build women’s confidence to act on economic opportunities and by the establishment of self-help groups with savings and loans mechanisms, and numeracy training to support the women to save small amounts of capital to invest in their businesses. Additionally, the programme works to change gender attitudes and norms at both household and community levels, to create a more accepting space for women to engage in economic activities. Despite the challenges, there have been notable successes – women’s incomes have increased from 120 AFN (approx. £1.30) to 5,029 AFN (approx. £54) per month with a 283% improvement in vegetable sales, and 99% of the women participating in the programme are selling their produce in markets compared with 24% at the start. Improvements in men’s

attitudes towards gender roles are also notable. Men are participating more in household tasks and 95% of men now believe that women are as capable as men at running businesses, an improvement of 38% on the baseline. The positive psychological impact of the programme on the women participating is perhaps best evidenced in that 96% now report they are satisfied with their lives, compared to 4% at the start.

In Karusi and Kirundo provinces in Burundi , our project to prevent malnutrition and strengthen people’s resilience has supported vulnerable households through financial contributions to 499 Village Savings and Loan Associations (VSLAs). The funds are for joint use by members to finance income-generating activities. In 2023, the VSLAs were introduced to hydroponics – a new approach to growing vegetables to improve the dietary diversity of households. This is an agricultural system that promotes the use of nutrient-laden water in place of soil to promote plant growth in areas where soil is arid or infertile, or where space and access to land is limited. Working with the Institute of Agronomic Sciences of

Above: As well as farming, Yatta Samie owns a small shop in Grand Bassa County in Liberia and has been supported with business and farming skills training. Photo: Kieran McConville/Concern Worldwide

Burundi (ISABU), and the Provincial Office of Environment, Agriculture and Livestock (BPEAE), training in hydroponics was organised for VSLA members. In 2024, seven hydroponic greenhouses were set up with members of 14 VSLAs running them and growing a variety of vegetables including spinach, tomatoes and cabbage. At each harvest, production per type of vegetable and per greenhouse ranged from 18 to 30 kilos. Members of other VSLAs not involved in hydroponic agriculture were trained in cultivation techniques for a variety of crops and established vegetable fields. 36 VSLAs (900 people) were supported with 12,900 kilos of seeds as well as irrigation equipment, and to help increase harvests, BPEAE technicians advised on field maintenance and environmental protection.

Türkiye continues to host one of the largest refugee populations worldwide including 3.1 million Syrian people. Despite extensive support programmes, refugees in Türkiye face significant challenges such as restricted access to formal employment, educational opportunities and healthcare. The sheer number of refugees also puts considerable pressure on the host community, so our livelihoods work in Sanliurfa sought to support both Syrian refugees and host communities by increasing formal job opportunities and fostering awareness about the benefits of formal employment. The project, which reached just under 3,500 people, aimed to guide individuals on labour laws, match refugees with Turkish employers, and provide administrative and financial support for work permit applications. In tandem, the project extended support to Syrian refugees to establish small businesses. This involved conducting awareness events and personalised consultations to underscore the advantages of business registration, with the project team actively assisting in the application process and covering registration fees. Adolescents who had not been able to complete their education and were now too old to continue with their former grades in formal education were supported to access the Open Education system, which allows students to enrol in online courses to obtain the necessary diploma. We assisted them to overcome language barriers, digital illiteracy and difficulties around paying the bank transfer to enrol in the programme, by navigating the online application platform. We also facilitated access to vocational training and formal employment through a government-backed apprenticeship programme. Weekly youth club sessions helped them build essential life skills. By providing a supportive and informal environment, the programme encouraged young people to interact socially and engage with each other in ways that promoted personal growth and development. In total, 46 young people were enrolled in apprenticeship programmes, while the team supported 106 to enrol in open education.

Sierra Leone ranks among the lowest 10 countries in the UN’s 2024 Human Development Index, with an estimated 26% of the population living below the international poverty line. The livelihoods of most of the population depend on the use of natural resources and our five-year programme, Yoti Yoti, aims to build food and nutrition security by strengthening food systems using equitable and climate-smart methods. The project operates in 64 communities across two districts and reaches almost 9,500 people directly. To increase food production, farmers benefited from vaccinations for almost 9,000 small ruminants, the distribution of seeds and tools, and the piloting of solar-powered irrigation in two project areas. Land use was improved through participatory mapping involving 975 people, while 45 forest management committees were formed to promote conservation and agroforestry. Training in organic and sustainable farming practices, including making organic liquid fertiliser and compost, impacted almost 1,500 people, while 10 radio talk shows focusing on climate change adaptation, resilience, mitigation and agricultural best practice were broadcast reaching a broad audience.

19

Annual Report and Accounts 2024

We carried out value chain assessments to identify the six key agricultural products prioritised by project participants. To help address the problems they experienced in accessing markets for these products, we brought together 261 stakeholders including transporters, wholesalers and processors to identify barriers and solutions to them. The project team was also involved in sharing market information with farmers. By receiving timely data on market trends, pricing, demand and supply, farmers were better able to plan their production, reduce post-harvest losses and maximise profits. Our annual survey found that the average number of barriers experienced by programme participants to engage with markets decreased from 4 at the start of the project to 1.4 in 2024. Our nutrition work aimed to ensure that programme participants have an adequate and affordable diet. We provided training on maternal and child nutrition to more than 1,400 people, alongside cooking demonstrations which reinforced key lessons on nutrition and healthy food preparation. In addition, a nutrition campaign was conducted through local radio stations in both districts to raise awareness on appropriate nutrition practices. By the end of the year, women’s dietary diversity improved from 34% to 48%, while child dietary diversity increased from 15% to 29.4%.

Concern began working in Rwanda in 1994 in response to the genocide. The country has made remarkable progress since then, but chronic malnutrition and poverty still remain key issues. Concern has been implementing the Graduation approach in Rwanda since 2011. The model has become so prominent that it has now become a national strategy. Concern is one of the government’s main partners on Graduation and is the only NGO on the social protection sector working group. Graduation is a holistic approach that supports participants to identify their interests and skills so they can find meaningful ways to sustainably ‘graduate’ out of poverty. It provides families with cash transfers, coaching and mentoring, access to financial services, and business skills training — the essential tools, resources and opportunities they need to improve their lives and secure their livelihoods. Our most recent five-year Green Graduation Programme began in 2023 and has directly impacted more than 4,500 participants in 2024. As its name suggests, the programme has evolved. Green Graduation Programmes promote a ‘do no harm’ approach to the environment while improving livelihoods and building the resilience of communities to a changing climate.

In practical terms, that means helping programme participants develop businesses that make optimal use of often scarce natural resources, use less fossil fuels and reduce environmental risk. In 2024, the agriculture business plans developed by participants were internally evaluated to ensure alignment with possible climate adaptation actions. Eighteen agri-businesses which were identified as having the potential for a positive return in terms of profitability and sustainability were financed.

Across Malawi , the effects of the warmer-than-average climate pattern El Niño were evident in 2024, with programme participants experiencing reduced harvests and incomes. As a result, Concern supported a higher number of people who were food insecure, compared to previous years. Our Food Systems for Food Security (FS4FS) programme, which reached 18,000 people directly, made substantial progress in addressing the pressing issues of food insecurity and malnutrition through its comprehensive approach aimed at alleviating poverty, improving nutrition, and enhancing food system resilience. Building on the achievements of 2023, the programme connected 23,120 rural farmers to share and promote good agricultural practices. Key achievements included the establishment of 360 demonstration plots and the introduction of fruit production training and subsequent planting of fruit trees. Efforts to enhance market access and financial inclusion led to new partnerships being fostered with four micro-finance institutions to support VSLA groups, supporting over 1,700 members. The programme also focused on promoting climate-smart agriculture, integrated homestead farming, and livestock management, with training provided to 56 community animal health workers. A total of 100 modern beehives were introduced, 98% of which were colonised, enabling honey harvesting at the end of the year. Five irrigation groups received solar pumps, increasing crop production cycles and bolstering food security in areas affected by El Niño-induced dry spells. To support improved nutrition and diet quality, more than 3,000 homestead gardens and 50 school gardens were established, growing fruit and vegetables for consumption and income generation. Over 2,100 project participants took part in field days and cooking demonstrations learning about sustainable practices. Together, these interventions have enhanced food security, supported households’ empowerment and built resilience against climate shocks.

Left: The RESPECCT programme seeks to improve livelihood and economic opportunities for vulnerable people in eastern Chad – both those who have been displaced by conflict or members of host communities.

Photo: Kieran McConville/Concern Worldwide

20

21

Concern Worldwide (UK)

Annual Report and Accounts 2024

Spotlight: Democratic Republic of Congo

Ongoing conflict in the Democratic Republic of Congo (DRC) has forced more than 7.2 million people from their homes, making it the second largest internal displacement crisis in Africa and one of the worst in the world. Despite its scale and severity, this humanitarian crisis remains largely ignored and neglected.

During 2024, a resurgence of armed conflict led to the displacement of an additional 940,000 people in the eastern provinces of North Kivu, South Kivu, Tanganyika and Ituri. These deadly attacks have forced people to move from place to place, seeking refuge in classrooms, places of worship or in temporary mass settlements.

Daily life is precarious for people who have been displaced multiple times. They have lost their homes, their sources of income and their land, and no longer have access to basic services such as healthcare or safe drinking water. Children are unable to attend school and are exposed to increased protection risks. Cases of gender-based sexual violence, particularly among women, are widespread.

More than 25 million people, or almost a quarter of the population, face severe food insecurity, mostly as a result of attacks on farms and markets. This means that many people struggle meet their basic food needs. Every other child under five in the country is affected by chronic malnutrition.

Working with four other national and international organisations, Concern is the consortium lead on a £28million programme funded by the UK government in the areas most affected by conflict in the east of DRC. The Enabling Affected Communities to Survive and Thrive (EAST) project aims to provide a holistic package of protection, nutrition and livelihoods support to 434,138 people living in highly vulnerable situations.

‘I will be a boss lady’

Alice Masika Nzangura (27), a mother-of-five, was forced to flee her home repeatedly due to conflict, moving from town to town. She and her family found safety in a camp in North Kivu, but Alice struggled to make an income to feed her children.

She said: “Life was very hard in the displacement settlement. Finding food was a big problem. We had to search for people for whom we could do laundry to get some money. We found people who had farms and offered to go and collect cassava leaves, and cook them for the family.”

However, Alice also practiced sewing clothes in a neighbour’s shop. Prior to fleeing, she had trained as a seamstress, and using her neighbour’s sewing machine rekindled her desire to start up her own business.

Alice was able to take out a loan from a Village Savings and Loan Association (VSLA) supported by Concern, to cover the costs of fabric and start her own business.

The EAST project supports VSLAs to help women start their own businesses and provide for their families. Each

Above left and right: Conflict forced Alice Masika Nzangura (27) to flee her home in eastern DRC in 2022. Today, she runs a successful dressmaking business and is training other women to sew. Photo: Eugene Ikua/Concern Worldwide

member of the VSLA receives training, equipment and cash every month to cover basic food costs while they attend the training.

Now, Alice has expanded her shop, and is passing on her skills to other women in the community by training them to sew and produce garments.

She said: “My shop has been open for a year. I have been able to buy five sewing machines and have trained six people. There is work and a business from selling the fabrics that I purchase. I can make five dresses in a day.”

Alice is not stopping there. Through her training with the VSLA, she is diversifying her income by learning about livestock management, in particular breeding chickens. From difficult circumstances, Alice now predicts that in a year’s time, she will be, in her own words, “a boss lady”.

22 Concern Worldwide (UK)

23

Annual Report and Accounts 2024

indirectly.

In many of the countries where we work, the health systems are extremely weak, and communities are often unable to get the help they need to prevent undernutrition and avoidable diseases. To help overcome this, we work with local and national governments to strengthen healthcare systems and improve access to good maternal and child healthcare and water and sanitation services.

Objectives and activities

The goal of our health programmes is to contribute to the achievement of health and nutrition security for people living in poverty.

Our main objectives are to:

Examples of our work and achievements are detailed below

2024 presented multiple challenges for Concern’s work in South Sudan . The continued impact of the conflict in neighbouring Sudan, economic instability and frequent climate shocks have compounded the struggles faced by the population. In the face of a deteriorating humanitarian context, we continued to deliver life-saving interventions and resilience-building initiatives across our operational areas in Northern Bahr el Ghazal, Unity and Central Equatoria States. Our WASH activities are a vital part of our health and nutrition interventions. We provided safe and clean drinking water to almost 125,000 people through a number of mechanisms including solar water yards, boreholes, managing surface water treatment systems, and providing water points at health facilities. In terms of sanitation, we continued the operation and maintenance of sanitation facilities in Bentiu Camp for internally displaced people and in sites for people who had been displaced by floods, serving about 40,000 people on a daily basis. Work included repairing existing toilet blocks and building new ones in camps and sites for IDPs, as well as in household compounds, health facilities and schools. To make the toilets more hygienic and to reduce any negative environmental impact, we piloted building toilets with permanent sub-structures by lining the pits with block masonry. This provided more protection to ground water by preventing contamination from waste and also removed the necessity of repeated reconstruction, so saving on materials. We also continued to raise awareness of good hygiene practices across all locations, focusing on handwashing at critical times, the safe storage of clean water and infection prevention and control.

Above: Pregnant mother Safinatu Kamara (22) with her aunt and grandmother at the family home in Mambolo. The health centre that Safinatu is attending for her pregnancy is supported by Concern. Photo: Darren Vaughan/Concern Worldwide

In the last quarter of 2024 in Somalia , a fifth of the population was coping with high levels of food insecurity, including 1.7 million children under five facing acute malnutrition, with 430,000 of these children likely to be severely malnourished. Tackling malnutrition has been at the heart of our health programmes in Somalia for many years, and working closely with local partners and the Ministry of Health, we delivered specialised nutrition services through 17 static and mobile facilities reaching over 63,000 under-five children receiving treatment for malnutrition, including 2,547 with medical complications. To address the underlying causes of malnutrition, we supported nutrition facilities to deliver targeted messages at both community and facility level. Support groups, including mother-to-mother and father-to-father groups, were formed. These groups offered personalised Infant and Young Child Feeding (IYCF) counselling for pregnant and breastfeeding women, as well as caregivers

of children aged 6–23 months. Support groups of 15–25 caregivers were selected based on criteria such as underweight children, low weight gain, first-time mothers, and short intervals between births. The integrated Social and Behaviour Change Communication (SBCC) approach was well received within target communities. The support groups created safe spaces where members discussed nutrition, feeding practices, and positive health behaviours, fostering lasting improvements. Group sessions were held at nutrition service points, engaging 91,508 caregivers, while individual counselling sessions reached 69,034 caregivers. Beyond facility-based awareness activities, additional community-driven sessions focused on the nutritional benefits of milk and egg value chains. Communities that live by both agriculture and livestock herding received support to develop these value chains, helping improve food security and livelihoods. Almost 1,000 people participated in this initiative.

The healthcare system in Chad faces significant challenges due to limited resources, inadequate infrastructure, pressure from high levels of disease and a shortage of health workers. Many people, especially those in rural areas have to travel long distances to access

Above: Simon Mathot and his family live in the Roriak region of South Sudan where Concern is providing health and nutrition support to displaced communities. Photo: Jon Hozier-Byrne/Concern Worldwide

healthcare services, and those in the most vulnerable situations are unable to afford them. In Sila province in the east of the country, Concern supported three health facilities (Zabout camp health post, Adé health centre and Daguessa health centre) with a range of activities. We made 13 support staff available to the health facilities and offered free care services. Throughout the year, we carried out close to 26,000 consultations and made just under 250 referrals to the district hospital and therapeutic nutrition units. We also provided measles vaccinations for nearly 2,900 children before their first birthday. In terms of nutrition care, we carried out awareness-raising activities reaching over 1,800 pregnant and breastfeeding women, with the aim of reinforcing good practices to improve the nutritional status of infants and young children. We screened nearly 15,000 children under five for malnutrition in Zabout camp and in the localities of Adé and Daguessa and supported the treatment of 1,606 children diagnosed with severe acute malnutrition.

24

25

Concern Worldwide (UK)

Annual Report and Accounts 2024

Ethiopia is currently facing a multiple outbreak of diseases including cholera, measles, malaria and dengue fever. The current cholera outbreak started in August 2022 in the Oromia Region and subsequently spread across the country. In 2024, 19,271 cases and 143 deaths were reported in 143 affected districts in the country, of which 10,470 cases and 44 deaths were reported in the Somali region alone. In Raso, where we operate, cholera was first reported in January 2024, and resulted in 809 cases and five deaths by the time it was controlled in April. As cholera cases increased, the woreda (district) health system struggled with a shortage of budget, trained health professionals, medication, and other related supplies to manage the outbreak. As the only operational partner in Raso and adjacent woredas (West and East Imi, Berano), we implemented a project to help control the outbreak in Raso woreda and prevent its further spread to the adjacent woredas. Forty-five health professionals from hospitals, health centres and woreda health offices and 60 community health workers in Raso, West and East Imi, and Berano woredas were trained in the clinical management of cholera cases and promotion of cholera prevention. As the number of outbreak-affected

woredas increased, the regional health bureau struggled to transport medical and other key supplies to the affected areas, so we provided logistics support to help address this. 70% of the population of Raso woreda and 30% of the population in West and East Imi, and Berano woredas received messaging to strengthen awareness on how to prevent cholera cases. Discussion sessions were conducted with 240 community representatives, and 2,000 leaflets with key cholera prevention messages were distributed. Five loudspeakers and vehicle support were provided to the four targeted woredas to support mass community awareness-raising campaigns.

Our healthcare work in Bangladesh places a large focus on maternal and child health, particularly in remote or vulnerable areas of the country. An example of this is our Partnerships for Improved Reproductive, Maternal, Newborn, Child and Adolescent Health (RMNCAH) programme which reaches 223,300 people in the underserved and vulnerable coastal area of the country. The programme reached significant milestones in 2024, supporting local government engagement and community-driven initiatives. Strengthening health systems and facilities is key to improving health

outcomes, and we facilitated the mobilisation of funds through union parishads (local councils) to improve 21 health community-level facilities. These funds were complemented by community contributions for equipment and infrastructure upgrades which helps to ensure accountability. Other key accomplishments included the training of adolescent peer educators, health volunteers, school and madrasah (religious education) teachers, and project staff on Sexual and Reproductive Health and Rights (SRHR), gender norms, and gender equality. Peer educators and schoolteachers conducted over 5,500 adolescent health sessions, while health volunteers carried out over 30,000 household visits, providing critical counselling to pregnant women and mothers with young children. The coastal regions are extremely vulnerable to natural disasters such as floods and cyclones, so the programme includes measures to bolster the communities’ resilience to disaster. This includes building in a ‘crisis modifier’ – a contingency fund to allow us to respond in the event of an emergency. During the year, we supported 5,200 families affected by Cyclone Remal through this mechanism, preventing potential risks to people’s health.

Above left: Teenager Anisha* and her classmates receive health education sessions from Concern on menstrual hygiene as well as period products at their school in the Patuakhali District of Bangladesh. Photo:Saikat Mojumder/Concern Worldwide

Above right: Marium and her five-month-old daughter Tayma live in Cox’s Bazar, Bangladesh. The family received training support from Concern on nutrition, vegetable gardening and seed production. Photo:Saikat Mojumder/Concern Worldwide

26 Concern Worldwide (UK)

Spotlight: Sierra Leone

In 2024, Concern launched Saving Lives in Sierra Leone 3, a five-year project funded by the UK government. It is being delivered by a consortium of six NGOs – Concern Worldwide, Helen Keller International, Humanity Inclusion, Kings Global Health Partnerships, Send Sierra Leone and WelBodi Partnership, across six districts in the country.

Sierra Leone has one of the highest maternal mortality rates in the world and the fifth-highest mortality rate for children under five. Additionally, the country has had many shocks to its healthcare system over the years, from civil war to the Ebola epidemic, followed by Covid-19. As a result, there is a shortage of qualified healthcare workers in the country and many people struggle to access or receive the care they need.

The Saving Lives 3 project aims to strengthen the health system in Sierra Leone and improve the quality and quantity of services available. We are addressing this across four areas: district support, community level interventions, health workforce development and accountability, and clinical services.

Healthier mothers and babies

At community level, the project promotes healthier pregnancies and births for mothers. Women attend local health clinics to learn about good nutrition for a strong pregnancy and overall wellbeing, along with information on how to appropriately wean a baby using nutritious and locally available foods. This education further prevents illnesses such as malaria and tetanus, which could prove fatal.

One of the women attending antenatal classes at a health centre supported by Concern is Mariatu Kamara (20). She is expecting her first baby with her husband, who is supporting her through the pregnancy. “He takes good care of me, he feeds me, he does everything I want,” she said.

The couple live in the Mambolo community of Kambia District. At the clinic, Mariatu has received support on how to eat well and keep healthy throughout her pregnancy. At the end of each class, women are encouraged to remember what they have learned through song.

Mariatu decided to go to antenatal classes to ensure her baby grows well. She feels confident with the skills she has been learning and hopes the baby will be a girl.

Providing a lifeline through blood banks

Through Saving Lives 3, Concern is also supporting blood banks at district hospitals. These blood banks are vital resources during childbirth emergencies such as haemorrhaging, which was the leading cause of maternal deaths in 2023. Blood transfusions also play an essential role in helping children recover from severe anaemia and malaria.

Concern has been collaborating with healthcare workers at these facilities to ensure they have a constant supply of safe blood. This includes screening to ensure blood is free of hepatitis and syphilis.

Sai Sama Conteh, matron at Kambia Government Hospital in Sierra Leone, has seen firsthand the difference that having a functioning blood bank can make.

“Before, we used to have deaths that occurred as a result of lack of blood, so now we are very grateful to Concern,” she said.

“The maternal death rate, because of the availability of blood, has dropped drastically. Even the under fives when they need blood, we just go to the blood bank, collect it and make it available. So many lives have been saved.”

As the project continues, Concern hopes to see a reduction in preventable diseases and deaths among women, adolescent girls and children, and greater levels of trust between healthcare providers and patients.

Above: Matron Sai Sama Conteh at the Concern-supported Kambia Government Hospital.

Photo: Darren Vaughan/Concern Worldwide Right: Pregnant mother Mariatu Kamara attends an antenatal class at Mambolo health centre, Sierra Leone. Photo: Darren Vaughan/Concern Worldwide ~~ee~~

28

29

Concern Worldwide (UK)

Annual Report and Accounts 2024

Education

In 2024, our education programmes impacted almost 200,000 people directly and more than 492,000 indirectly.

We believe that all children have the right to an education and that it provides one of the best routes out of poverty. We integrate our education programmes into both our development and emergency work to give children who are living in extreme poverty more opportunities in life and to support their overall wellbeing.

Objectives and activities

The goal of our education programme is to improve in a sustainable way the lives of children affected by extreme poverty, by increasing their access to quality primary education.

Our main objectives are to:

Examples of our work and achievements are detailed below

Our education programme in Sila province in Chad aims to improve access to quality education and support the wellbeing of children, especially girls, in vulnerable communities. We supported 17 schools in the rural district of Goz Beida, raising school attendance rates from 47% in 2023 to 65% in 2024 through community outreach campaigns which reached 12,390 people. To help reduce the financial burden on parents and encourage them to send their children to school, we offered free school enrolment and provided more than 2,600 children with school kits. We also supported the provincial education delegation by recruiting and retaining 42 teachers through a monthly stipend of 75,000 CFA (approx. £94) over nine months. Continuous teacher training for 97 teachers on methods of teaching, multi-grade class management and specific curriculum topics improved educational outcomes as shown by an increase in Early Grade Reading Assessment (EGRA) from 0% to 7%. The involvement of parents and the wider community is key to ensuring the success and sustainability of the schools, so we strengthened 13 school management committees, helping to build their capacity, providing educational materials, and supporting income-generating projects with small loans.

In Marsabit county in Kenya , our education work focuses on facilitating the teaching of Science, Technology, Engineering and Mathematics (STEM) subjects which are a requirement under the Kenyan government’s

Competency-Based Curriculum (CBC). Marsabit county has 192 junior secondary schools of which 90% are underequipped to offer STEM subjects due to a lack of laboratories and laboratory equipment. In addition, most of these schools have limited teacher capacity, learning materials and infrastructure to teach STEM subjects. Our two education projects were aimed at addressing these challenges. During the year, we installed mobile laboratories and science kits obtained from the national government’s School Equipment Production Unit in nine secondary schools, enabling them to adhere to the competence-based curriculum. The laboratories and science kits enabled 1,194 students to undertake required STEM-related laboratory practical work. Science teachers across the schools reported increased student interest, attention and engagement during lessons with a notable increase in active student participation during both theory and practical lessons.

We also worked to improve the quality of STEM teaching in the schools. In collaboration with government trainers from the Centre for Mathematics, Science and Technology Education in Africa, teachers participated in skills training on learner-centred methods to improve student engagement, leading to better learning outcomes.

‘Learning Together’, our education project in the Tillabery and Tahoua regions of Niger , aims to ensure that children affected by the ongoing humanitarian crisis in the country receive an education. It reached over 75,000 students across 250 schools in 2024. As well as supplying children with textbooks and recreational kits (games and equipment for playing), activities included building and rehabilitating more than 80 classrooms in 29 schools to increase their capacity to accept newly displaced and refugee children. We worked with teachers and educational supervisors to develop a safe and inclusive learning environment, and with the wider community to

Above: Students attending lessons in Garasbaaleey district, Mogadishu, Somalia. Concern has supported schools in the area by constructing and rehabilitating classrooms and providing clean water.

Photo: Adnan Mohamed/Concern Worldwide

promote the importance of enrolling and keeping their children in school. In areas where schools were closed due to regional insecurity, our distance learning project ensured that children still received an education by taking part in interactive audio lessons. Eighty-two listening clubs have now been set up with more than 2,000 students gathering to listen to the lessons and complete schoolwork under the supervision of a facilitator from the community. The listening clubs not only provide a chance for children to learn but also support their psychological wellbeing, as often it is the only time that they are able to get together with their

30

31

Concern Worldwide (UK)

Annual Report and Accounts 2024

Above: Concern has provided students at Afgooye primary and secondary school in Somalia with textbooks and notepads and installed a solar-powered water point. Photo: Mustafa Saeed/Concern Worldwide

friends. The reopening of schools in these areas is being monitored to ensure that these children are re-enrolled in formal schools when possible.

In Somalia the combination of conflict, climate crises and poverty has resulted in four million children being out of school. Our programme provided free education to almost 30,000 vulnerable children from displacement-affected communities at 26 schools in Banadir, Lower Shabelle, and Bay regions. Our work involved improving access to and enhancing the quality of education, and fostering safe and supportive learning environments. With regards to improving access, in Afgoye district we built and fully equipped a new school, refurbished 60 classrooms and improved the sanitation facilities across four schools, and in Mogadishu we refurbished a temporary learning space. This work provided a safe learning environment for almost 6,400 students and helped us achieve a 29% increase in enrolment in target schools. Improving the quality of education is a focus of the programme, both in terms of the capability of the teachers and access to educational

materials. Seventy-six teachers took part in sessions designed to enhance their teaching skills and increase their knowledge of critical themes, such as child protection and safeguarding, and inclusive teaching practices. To address gaps in teaching materials, we distributed 1,420 sets of textbooks to 2,840 displaced children in Afgoye which significantly improved the student-to-textbook ratio from 5:1 to 2:1 and supported better learning outcomes. Another 3,774 children across eight schools in Banadir and Lower Shabelle received essential learning supplies, such as exercise books, pencils, pens and school bags, allowing them to actively engage in their education. Schools were also provided with teaching and office materials, ensuring that instructors and school administrators had the tools needed to deliver high-quality education.

Multiple crises have deeply affected the wellbeing of both children and teachers, leading to harmful coping mechanisms and child protection issues, primarily due to the intense emotional and psychological strain of living through conflict or displacement. To address these, the programme focused on interventions prioritising psychosocial support (PSS) and the physical wellbeing of students, creating safer school environments. All training sessions for school communities addressed SchoolRelated Gender-Based Violence (SRGBV) and PSS,

Above: Rikta is deep in preparation for an upcoming school exam. Many of her friends and classmates have been forced to abandon their studies because of flooding in the district of Sundarganj, Bangladesh. Photo: Saikat Mojumder/Concern Worldwide

equipping stakeholders to identify, address and prevent violence in schools. To further promote mental health and a sense of belonging, recreational materials were distributed to 12 schools, supporting over 7,000 children. We also created a more inclusive and conducive learning environment for girls by tackling menstrual hygiene management challenges, a significant barrier to girls’ education. We distributed hygiene kits to over 3,000 girls, reducing stigma, absenteeism and significantly improving girls’ attendance and engagement in school activities.

Despite the ongoing crisis in north-east Syria , Concern has significantly improved access to education, implementing a Non-Formal Education (NFE) programme in 12 locations which reached over 14,700 vulnerable out-of-school children. With our local partners, we have carried out a number of interventions targeting conflictaffected communities with the aim of enabling children who are not in school to re-join the school system. Projects include an accelerated learning programme for

out-of-school 8-13 year olds which provides them with the basic literacy and numeracy skills to allow them to join classes, and a similar one for adolescents. Over 2,100 students took part in these programmes. A further 1,110 students were enrolled on our homework support programme which helps children at risk of dropping out.

Alongside the actual teaching programmes, we undertake other activities to encourage enrolment and to make the school environment safer and more conducive to learning. Nearly 2,000 parents and caregivers attended training sessions, 66 classrooms were rehabilitated and hygiene promotion activities in schools reached more than 6,000 children and teachers, while the installation and refurbishment of toilets in 12 schools helped ensure proper sanitation.

The programme recorded some notable successes in 2024. We achieved high transition rates of out-of-school children to either formal education or further non-formal education interventions, or progression to the next academic year for remedial classes (homework support). Overall, 90.3% of children enrolled in our NFE services successfully transitioned to one of these pathways. In addition, learning outcomes reached a new peak with the highest achievement recorded for both the Early Grade Reading Assessment Global Benchmark and the Numeracy Benchmark in the past four years.

32 Concern Worldwide (UK)

33

Annual Report and Accounts 2024

There are multiple interrelated reasons that keep people locked in poverty. For that reason, many of our programmes are integrated, bringing together, for example, agriculture and livelihoods with other sectors like water, health and education to tackle the multiple needs of a community in a coordinated way.

Objectives and activities

The goal of our integrated programmes is to improve the lives of people living in extreme poverty by addressing their needs in a holistic way, tackling the inter-related barriers that impede development.

The objective of the programme is to deliver sustained improvements in the overall living conditions of the communities where we work.

Examples of our work and achievements are detailed below

In Pakistan , Concern continued to work with communities in Sindh province whose lives had been devastated by the catastrophic floods of 2022 which submerged a third of the country. Up until August 2024, the 18-month project supported 444,851 people across agriculture and livelihoods, health, and WASH sectors. Disaster Risk Reduction (DRR) and inclusion measures, which consider the needs of marginalised groups within a community, were incorporated throughout the programme. Our livelihoods programme emphasised climate-smart agriculture, providing high-quality seeds and training to more than 400 farmers. It also supported homestead gardening for 4,000 women, and 663 women received goats. Additionally, 250 individuals received vocational training in areas such as tailoring, embroidery and mechanics, and almost 400 people were given cash grants to rebuild their small businesses. The project strengthened the links between suppliers and markets to ensure sustainability. An endline study showed 96% of trained individuals engaged in income generation, earning an average monthly income of 11,217 PKR (approx. £33).

Our health interventions included the rehabilitation of flood-damaged health facilities and providing them with medical equipment with an emphasis on equipping six labour rooms to improve maternal and child health. We installed solar power systems in nine facilities to ensure service continuity and to promote sustainable energy, and set up handwashing stations. These activities enhanced healthcare access, reduced costs, and lessened the burden on urban hospitals. Similarly,

----- Start of picture text -----
Concern staff members Zoe Hamiliton Siryon and Wiahdi
Ayodele carry out community visits in Liberia.
Photo: Kieran McConville/Concern Worldwide
----- End of picture text -----

Concern and our partners focused on improving access to education for children, creating better learning environments through WASH activities. We rehabilitated schools and installed washing stations, and converted seven schools to solar power to provide students with a reliable source of clean water. We reached more than 11,000 individuals with hygiene awareness sessions. In our infrastructure work, we were guided by the principles of ‘Build Back Better’ integrating DRR and climateresilient elements into projects. For example, we rehabilitated and constructed toilets on elevated

platforms, taking into account the flood levels experienced during the 2022 floods. High-quality materials were used to enhance durability, and waste pits and septic tanks were sealed to prevent ground water contamination and overflow during heavy rainfall, significantly reducing environmental and health risks.

Haiti has been overwhelmed by violence, instability and poverty for years but in 2024, following political turmoil, the violence worsened, leaving the country facing a fullblown security, protection and food crisis. Our programme adjusted to the waves of insecurity

throughout the year, continuing to work with communities and national partners to reach people through livelihoods, health and protection projects. While markets may still have food, violence and insecurity mean that people in Haiti can neither access it nor afford it, leaving 5.4 million Haitians affected by acute food insecurity. We assisted 4,000 households with four e- voucher distributions, enabling them to access food through 80 local vendors, who were also supported by the programme. Our health interventions included activities to prevent malnutrition in babies and young

34

35

Concern Worldwide (UK)

Annual Report and Accounts 2024

----- Start of picture text -----
Omran Elimin Dood Mohamed, who is part
of Concern’s nutrition team in West Darfur,
Sudan, checks supplies of emergency
therapeutic food used to treat
malnourished children.
Photo: Kieran McConville/Concern Worldwide
----- End of picture text -----

children. Monthly sessions were conducted in 14 parent clubs addressing hygiene and nutrition topics. A total of 1,720 sessions were held, reaching 2,057 people. The 72 cooking demonstrations organised by community health workers and parent clubs supported families on preparing balanced meals with limited budgets. To mitigate against the risk of disease, we delivered almost two million litres of water to sites for displaced people and host communities, ensuring access to clean drinking water for 8,600 people. Protection activities were scaled up during the year and included addressing the immediate needs of over 1,800 gender-based violence survivors with psychosocial support, cash assistance, safe spaces for social-cultural activities, and communitybased protection risk mitigation measures, including the installation of 122 streetlights to ensure night-time safety across our intervention areas.

Despite an improved security situation and a currently stable government, the Central African Republic (CAR) still experiences serious levels of hunger and almost 30% of the population is undernourished. Our integrated project, Fight Against Child Malnutrition, which ran from late 2023 to August 2024 in the rural district of Bossembele brought together interventions across nutrition, livelihoods, hygiene and gender to address the root causes of malnutrition and household vulnerability. It particularly targeted households with pregnant and breastfeeding women and children under five years old and focused on building resilience and integrating healthcare into broader community-based interventions. Activities included promoting infant and young child

feeding practices, supporting agricultural livelihoods through cash-for-work and distributions of seeds and tools, and Baby WASH (Water, Sanitation and Hygiene) initiatives to reduce hygiene-related health risks during the first one-thousand days of a child’s life. The project engaged 30 mamans lumières and 25 papas modèles (role model mothers and fathers) who facilitated health education sessions and checked children for signs of malnutrition. This included identifying critical cases and referring them to higher-level facilities for treatment. The activities reached almost 18,000 people, fostering improved health-seeking behaviours and reducing harmful traditional practices. Specific successes included an increased awareness of nutrition and hygiene practices as a result of community engagement and capacity-building activities, and the empowerment of women through cash-for-work activities, which simultaneously supported household incomes and reinforced gender equality. The project also supported health facilities with training to improve the quality of care.

Burkina Faso has been experiencing an unprecedented security crisis for several years now. The insecurity has led to massive population displacements, resulting in a humanitarian crisis. This inevitably has had a negative impact on household food security, already undermined by climatic conditions that negatively affect agricultural production. Our emergency integrated food security and livelihoods programme in the eastern regions aims to address the urgent food needs of displaced and host households, with interventions focused on food

----- Start of picture text -----
Nadige is a member of a village savings
and loan association in her neighborhood
in Cité Soleil, Port-au-Prince, Haiti.
Photo: Kieran McConville/Concern Worldwide _-
----- End of picture text -----

distributions and the funding of income-generating activities. The programme reached over 35,600 people including members of 852 newly displaced households who received emergency food assistance. We provided almost 3,000 households in vulnerable situations with rice, beans, peanuts, fortified oil and salt to see them through the three-month-long lean season, when people do not have enough food in the run up to the next harvest. As part of the livelihoods component of the same project, Concern organised business management training for 320 households. The three-day training was designed specifically for people with little or no literacy skills and aimed to build knowledge of market assessment, income management, business creation and other basics. With the support of Concern’s teams, households submitted their business plans, of which 219 were selected for funding, receiving an average of 236,231 FCFA (approx. £195). All selected households were trained in financial management, and training was provided to households whose businesses involved soap-making, cake and breadmaking while those involved in tailoring received specific training in fashionable and popular clothing styles. An evaluation carried out after the grants were awarded showed that 95% of participants had significantly increased their income thanks to the support and training – average monthly incomes rose from 3,400 FCFA to 83,000 FCFA (approx. £4 to £105).

The needs are enormous in Liberia , with much of the population living below the national poverty line. Addressing food security and chronic malnutrition is the focus of our work in the country and our Livelihoods,

Innovation, Food Security and Entrepreneurship (LIFE) programme integrates nutrition and livelihoods projects to directly improve the lives of 16,350 people in Rivercess and Grand Bassa counties. The nutrition component of the programme aims to increase local awareness of the health benefits of a nutritious diet. During the year, 44 new mother groups were formed (1,104 members), adding to the 76 existing groups from 2023 and bringing the total to 3,013 members. All members received training on topics such as dietary diversity, food preparation and hygiene, breastfeeding, and child nutrition. Practical sessions included cooking demonstrations and training in vegetable production. The livelihoods component provided training to 20 master trainers (who then go on to train other community members) in farming as a business, and technical support including mentoring and coaching to 34 lead farmers responsible for helping other farmers in their village farm more productively. The programme continued to support 35 demonstration plots established in 2023 where farmers are taught about new agricultural techniques and crops. We also provided specialist information, guidance and support services to more than 640 smallholder farmers on climate-smart agricultural practices and supplied 24 treadle pumps to boost vegetable production during the dry season. Finally, 15 new Community Savings and Loans Associations (CSLAs) were set up and supported, joining the existing 94 and bringing the total membership to 3,270. CSLAs play a vital role in the community by providing loans for members to undertake income-generating initiatives, pay children’s school fees, and meet critical medical needs.

37

Annual Report and Accounts 2024

----- Start of picture text -----
36 Concern Worldwide (UK)
----- End of picture text -----

How we work

Concern (UK) does not implement programmes overseas but supports Concern Worldwide and its partners to do so. We monitor both the impact of our work and the standards to which we require Concern Worldwide to adhere.

Working with partners

Concern Worldwide cannot achieve its mission of eliminating poverty on its own. To ensure our programmes meet the needs of local communities and achieve greater impact, much of Concern’s work is designed and delivered in partnership with others, especially local and national organisations in the countries where we work.

During 2024, we continued with our steady progress in supporting and strengthening local and national nongovernmental organisation partners through several strategic initiatives and by partnering with local government authorities and private sector agencies to strengthen local systems for access to goods and services.

Concern was at the forefront of a global initiatives on ‘due diligence passporting’ – making due diligence and assessment processes with partners more efficient, while

In Bangladesh, Momota Rani Bala tends to her vegetable garden which is on track for a good harvest this year. She and her husband have 4} x. 4 expanded their farming activities to ensure proper nutrition for their two children. Photo: Mohammad Rakibul Hasan/Concern Worldwide

ensuring that partner organisations deliver quality programmes to high standards. Concern also provided thought leadership to the sector through the completion and global dissemination of its ‘Beyond Barriers’ research programme report and recommendations, which is now informing good practice on promoting locally led programming and working in partnerships, both within Concern and with other organisations.

We also continued to deliver our commitment to increasing the quantity and quality of funding to local and national non-governmental organisations. In 2024, Concern worked with 121 national and local nongovernmental organisations, on-granting a total of €26.2 million (12% of Concern Worldwide’s global programme expenditure) to them. We also implemented a new organisational policy that provides additional funding to partner organisations to ensure they are able to operate sustainably. This meant that Concern has been able to deliver more impactful programmes with and through our partners.

For example, in the Democratic Republic of Congo, our partner, WISDOM, was provided with increased funding and longer contracts to deliver gender equality and lifeskills support. In Haiti, our partner, CCJ, delivered a programme on community governance, and in Iraq, our partner, VOP-FAM, provided mental health and psychosocial support services. Concern also supported local civil society partner organisations to influence national policy and legislation in the countries where we

----- Start of picture text -----
Kadiatu Kabia, Concern’s nutrition and
gender officer, provides advice to a
community in Tonkolili, Sierra Leone, as
part of a programme to improve nutrition
through climate-smart farming.
Photo: Kieran McConville/Concern Worldwide
----- End of picture text -----

work. In Bangladesh, our partner, CUP, was supported to collaborate with the national government to amend policies that ease access to birth registration, and in Burundi, our partners, CAPAD and GLID, supported the development and implementation of the National Strategy for Sustainable Graduation, as well as the development of new national Social Protection Sector Strategic Plan.

As well as implementing programmes together with our local and national partners, we invested in initiatives to strengthen and support their organisational and technical capacity. In 2024, over 75% of our partners had capacity development plans in place to respond to specific capacity needs, identified through joint assessments. Such initiatives included training on logistical and financial procedures, safeguarding standards and enhancing communication. In Malawi, six local civil society partners developed a comprehensive partner assessment plan and launched a targeted programme to strengthen capacity, while in Somalia, Concern provided organisational development support to two partners to help improve the operational governance of their respective boards and senior management teams. Concern also provided support to local government agencies to strengthen capacity. For example, in South Sudan, county health department staff were trained on community management of acute malnutrition and maternal infant and young child nutrition guidelines, and in the Republic of Sudan, our civil society partner, PORD, was facilitated to collaborate with the Ministry of Health to provide training on community referral systems.

How we measure success and learn from our programmes

Improving the quality of our programmes through the application of evidence-based insights and learning is a core priority for Concern. We apply rigorous monitoring and evaluation standards to our work and constantly strive to ensure the highest-quality data. This enables us to make timely adaptations to our programmes, ultimately enhancing their positive impact for people living in extreme poverty. A team of global technical advisors assist country teams with up-to-date guidance on best practice in all our programme areas, as well as monitoring, evaluation and learning, while our Programme Cycle Management System (PCMS) supports Concern’s efforts to monitor and evaluate programme impact and ensure learning is applied throughout the programme cycle.

Our bespoke Digital Data Gathering (DDG) system supports the systematic collection of key programme data converted into detailed dashboards, allowing for easier visualisation of results and facilitating quicker and more intuitive use of data for decision-making and learning. During 2024, we continued to strengthen our data systems, developing 211 new surveys and updating 167 existing surveys – a net increase in survey building from 2023. We also introduced 12 new country dashboards, reflecting our commitment to ensure country teams are supported to collect, analyse and use high-quality data. In 2024, we initiated an external

38

39

Concern Worldwide (UK)

Annual Report and Accounts 2024

----- Start of picture text -----
Concern’s Livelihoods Officer Sophia Johnny
at an agricultural demonstration plot in Grand
Bassa, Liberia. Here, local farmers receive
training on climate-smart farming techniques
and experiment with new crops.
Photo: Kieran McConville/Concern Worldwide
----- End of picture text -----

----- Start of picture text -----
Concern community worker Habsita Dahab with Dibida Brahim,
who is part of Concern’s programme to help improve
livelihoods for displaced people in eastern Chad.
Photo: Kieran McConville/Concern Worldwide
----- End of picture text -----

review of our DDG system in order to ensure its continued relevance and effectiveness. The findings and recommendations of this review will be considered and taken forward in 2025.

We continued to conduct our Annual Programme Progress Review (APPR) in which progress and learning from each country programme is documented, reviewed and used as the basis for planning support and improvements for 2025. Two evaluations in health, nutrition and WASH activities and environment and climate adaptation and a review of our protection activities were conducted during 2024. Recommendations will feed into new strategies and policy revisions planned for 2025 as well as more operational adjustments, which are shared internally. One recommendation included actions to improve how we conduct, manage and use both internal and external evaluations, which will be taken forward in 2025.

In 2024, we conducted 17 evaluations of Concern’s programmes. Our research programme contracted three new research teams and extended our strategic partnership with TIME (Trinity Impact Evaluation Unit) in Trinity College Dublin to examine the long-term impact of the Graduation Programme in Malawi. The new research partnerships include a study with University College

Dublin (UCD) and the University of Vermont to investigate how social capital can contribute to resilience in fragile urban and conflict-affected contexts in Haiti and Somalia; a study with Tufts University and Kenyatta University to develop seasonal strategies for preventing child wasting in the Mandera Triangle (a geographical region where the countries of Ethiopia, Kenya and Somalia meet); and a study with the Institute for Development Studies (IDS) to explore how small- and medium-sized enterprises can support smallholder farmers to participate in producing and selling food, without being adversely incorporated into the market system. Ongoing research partnerships include work with the World Vegetable Centre to look at the role of home vegetable gardens in Cox’s Bazar, Bangladesh, on the diet and income of Rohingya refugees and host communities, and with Wageningen University, the Yale Research Initiative on Innovation and Scale, and the University of Oxford’s International Growth Centre to look at the effectiveness of bundling vaccines to improve vaccine delivery in remote areas in Sierra Leone.

Sharing our research findings and learning with a wider audience is important to us, and throughout the year we continued to add to the Knowledge Hub on the Concern website, our key platform for sharing Concern’s learning, guidance and thought leadership.

Core Humanitarian Standard

Concern is determined to be fully accountable to the communities with whom we work in relation to the quality and impact of all that we do. We committed at an early stage to the Core Humanitarian Standard on Quality and Accountability (CHS) which outlines what good humanitarian action looks like for communities and people affected by crises, and the staff and organisations involved in delivering a response. The CHS is a voluntary and measurable standard that resulted from a global consultation process.

In 2017, Concern was the first Irish agency to gain certification regarding compliance with the CHS, having had its processes, procedures and approaches independently audited by the Humanitarian Quality Assurance Initiative (HQAI) – the supervisory/awarding body. Since then, we have undergone annual audits to follow up on our progress as well as two recertification audits, one in 2021 and the latest in 2024. In 2024, HQAI auditors found that Concern remains strongly committed to the humanitarian principles and to implementing timely and effective programmes. Concern was also found to perform well in terms of gender and diversity, and localisation. We obtained our recertification which lasts until 2027.

Based on the recommendations of the 2024 audit report, we will continue to improve our ways of working and strive towards greater programme quality and accountability to the communities we work alongside.

Safeguarding

In 2024, we continued to make progress regarding the Protection and Safeguarding Strategic Framework (PSSF), working to continuously improve our safeguarding cultures, reporting mechanisms, and response to safeguarding incidents in both a sensitive and robust manner. Concern remains a vocal contributor to various working groups, including Dóchas, the Alliance2015, and Bond. This commitment was evident in December 2024 when we were represented on the panel for the launch event of the Dóchas Safeguarding Charter and Core Humanitarian Standard 2024 Edition in Dublin.

Safeguarding Senior Leadership training was delivered to members of the global Senior Management Team this year, as well as those at head of department and director level, forging an open platform to discuss and support their roles in promoting safe cultures across Concern. A third of Concern’s designated safeguarding focal points were trained in 2024, ensuring that each Concern base has trained representatives to speak on safeguarding,

40

41

Concern Worldwide (UK)

Annual Report and Accounts 2024

how to report concerns, and how to respond to incidents sensitively in a person-centred approach.

2024 also saw the configuration of Concern’s Speak Up system – a new case management system for all sensitive complaints, from fraud to whistleblowing and safeguarding. Led by the Protection and Safeguarding Unit, this has been a multi-disciplinary effort and will begin piloting and rolling out in early 2025. Looking forward, reporting channels such as online anonymous messaging will be piloted and launched to provide further channels for people to report concerns.

Both the Safeguarding and Investigations teams have welcomed new members, ensuring high quality case management and investigations through the upholding of key safeguarding principles. Weekly case monitoring calls between the teams ensure collaboration, consistency and progress across all aspects of safeguarding cases. 2025 will see the revision of the Safeguarding Case Management Procedure, reflecting learning and improved practice throughout 2024.

Concern’s second Safeguarding Week took place in 2024, sharing video messages from the CEO, International Programmes Director, Director of Protection and Safeguarding, and Safeguarding Adviser, as well as safeguarding leaders from Concern’s country offices. They each spoke about how critical safeguarding is for Concern, underpinning our commitment to programme participants and each other, while celebrating the incredible contributions of all those who make Concern a safe organisation, delivering safe programmes, through safe cultures.

During 2024, our investigations team received 14 new safeguarding case referrals. Twelve of these cases related to Concern and two cases to Concern’s partner organisations. In addition, eight cases were carried forward from last year, giving a total caseload of 22.

Six of the cases remained open at the end of the year. The investigations into the other 16 cases were completed, and 14 cases fell within Concern’s definitions of sexual exploitation, harassment or abuse, which are as follows:

Type of No. of No. of Other* Total case complaints complaints substantiated unsubstantiated or unfounded Sexual exploitation 0 1 0 1 Sexual harassment 2 3 4 9 Sexual ~~R~~ abuse 0 4 0 4

Other 2 0 0 2**

Sub-total 4 8 4 16

Cases ongoing at 31/12/2024 6

Total 22

*Following risk assessment, not taken forward to investigation within Concern

** Serious incidents falling outside the Concern definitions, e.g. physical assault, emotional abuse

Substantiated complaints resulted in disciplinary action ranging from written warning to dismissal. Where appropriate, cases were also referred to the local authorities.

As part of our engagement with the wider efforts being taken to address safeguarding by the international aid community, we remain a signatory to:

In Concern (UK), regular safeguarding training and updates are provided to staff, trustees and volunteers. Safeguarding focal points are appointed at each location, in retail and on the board. Management of safeguarding is regularly reviewed.

Environmental sustainability

Concern recognises that we have a responsibility to take firm steps to reduce our carbon emissions and improve the environmental sustainability of our programmes and operations. As a global organisation, we are committed to reducing our overall carbon footprint by 30% by 2030, compared to 2019 levels. This commitment has been adopted in the framework of the Climate and

----- Start of picture text -----
Pandora Swen, Concern’s Health and
Nutrition Officer in Liberia.
Photo: Kieran McConville/Concern Worldwide
----- End of picture text -----

Environment Charter for Humanitarian Organisations. At Concern (UK), we are committed to reducing our carbon emissions by 56% during the same period, and achieving Net Zero emissions by 2050.

As outlined in Concern’s Strategic Plan (2021-2025), through our environment policy and environment strategy, we are committed to continuously articulating new ambition for change and adaptation throughout our organisation, including our programmes, operations and organisational behaviour. Since the development of Concern’s environmental policy and accompanying strategy in 2019, steps have been taken to monitor our environmental impact, implement sustainable solutions, and promote pro-environmental behaviour among staff.

How do we reduce the environmental impacts of our operations?

Some examples of what we are doing:

43

Annual Report and Accounts 2024

Income

----- Start of picture text -----
Grants from governments and co-funders:
£27.9m (76.4%)
Income from fundraising activities:
£8.4m (23.0%)
Other income:
£0.2m (0.6%)
Total income
£36.5m
Total expenditure
£39m
Expenditure
Overseas programmes:
£33.3m (85.4%)
Fundraising:
£4.6m (11.8%)
Policy, advocacy and campaigning:
£1.0m (2.6%)
Governance:
£0.1m (0.2%)
----- End of picture text -----*

----- Start of picture text -----
Idil switching on a solar light she received as part of
Concern’s Green Graduation programme in Somalia.
Photo: Mustafa Saeed/Concern Worldwide
----- End of picture text -----*

*Fundraising income is the total of Income from Donations and Legacies (note 2a) and Retail Income (note 2c).

45

Annual Report and Accounts 2024

Legal and administrative information

Trustees of the charity – Concern (UK)

The following were members of the Board of Trustees (and also Directors of Concern (UK) for company law purposes) at the date on which the financial statements were approved:

Victoria Akinboro

Dylan Cannon John Dunford Linda Horgan (Interim Chair) Roisin McEvoy David Ritchie* Hassan Roba Paddy Sloan Willeke van Rijn

We are currently recruiting a Chair of the Board.

Sub-committees of the Board

Audit and Finance Committee

Victoria Akinboro (Chair and Honorary Treasurer)

Roisin McEvoy Willeke Van Rijn

Fundraising and Resources Committee Dylan Cannon John Dunford Paddy Sloan Willeke van Rijn (Chair)

Governance and Nominations Committee

John Dunford

Linda Horgan (Chair) Roisin McEvoy Willeke van Rijn

Company Secretary

Stephen O’Connor

Registered office

The Foundry, 17 Oval Way, London, SE11 5RR

Trustees of the charity – Concern Worldwide (Northern Ireland)

The following were members of the Board of Trustees (and also Directors of Concern Worldwide (Northern Ireland) for company law purposes) at the date on which the Concern Worldwide (Northern Ireland) financial statements were approved

Paul Artherton

Tony McCusker (Chair) Marcella Monaghan Wesley Moody Ruairi Murray Anne O’Dwyer

Company Secretary

Alison Bartholomew

Registered office

47 Frederick Street, Belfast, BT1 2LW

Executive team of Concern (UK)

Helen Calder – Interim Director of Fundraising (until March 2025)

Danny Harvey – Executive Director (until March 2024) Kirsty Hobbs – Director of Fundraising (from February 2025)

Anushree Rao – Director of Advocacy and Institutional Relationships

Peter Reynolds – Director of Fundraising (and Interim Executive Director from April 2024 until July 2024) Sayyeda Salam – Executive Director (from September 2024)

Jackie Trainor – Northern Ireland Director Deborah Underdown – Director of Communications (and Interim Executive Director from July 2024 until September 2024)

Basia Wosiek – Director of Finance and Operations

Auditor

KPMG , Chartered Accountants, 1 Stokes Place, St. Stephen’s Green, Dublin 2, Ireland

Bankers

Barclays Bank plc , 1 Churchill Place, London, E14 5HP Bank of Ireland , Belfast City Branch, Belfast, BT1 2BA The Royal Bank of Scotland , Glasgow City Branch, 10 Gordon Street, Glasgow, G1 3PL

Solicitor

Withers LLP , 20 Old Bailey, London, EC4M 7AN

Ayan (39) with her 18-month-old son Ahmed at a health centre in Mogadishu, Somalia. Photo: Mustafa Saeed/Concern Worldwide

47

Annual Report and Accounts 2024

----- Start of picture text -----
46 Concern Worldwide (UK)
----- End of picture text -----

Anita Rani helps her two daughters with their studies in Shoronkhola, Bangladesh. Photo: Mohammad Rakibul Hasan/Concern Worldwide

48 Concern Worldwide (UK)

Annual Report and Accounts 2024 49

Trustees’ Report

(Incorporating a Strategic Report and Directors’ Report)

The trustees (who are also Directors of Concern Worldwide (UK) ‘Concern (UK)’ for company law purposes) have pleasure in submitting their annual report and audited financial statements of the company for the year ended 31 December 2024.

1. Structure, governance and management

1.1 Legal status

Concern Worldwide (UK) (‘Concern (UK)’) is a company limited by guarantee, registered in England, not having a share capital, incorporated under the Companies Act 2006 (registered number 04323646). The company is registered as a charity with the Charity Commission for England and Wales (Charity Number 1092236) and with the Office of the Scottish Charity Regulator (Charity Number SC038107).

1.2 Organisation and related organisations

Concern Worldwide (Northern Ireland) (‘Concern (NI)’) is a company limited by guarantee registered in Northern Ireland (company number NI019332). The company is registered as a charity with the Charity Commission for Northern Ireland (Charity Number 108592). Concern (UK) is the sole member of Concern (NI). Concern (UK) provides oversight, administrative and other services to Concern (NI) to support its retail activities.

1.3 Board of trustees

As indicated above, Concern (UK) is a limited company, and all of the trustees are also full Directors of Concern (UK) for company law purposes.

Trustees, all of whom are non-executive, are drawn from diverse backgrounds in the private sector, the public sector and the not-for-profit sector, and bring a broad range of experience and skills to board deliberations. The trustees are appointed in accordance with the provisions of the Articles of Association for Concern (UK). All new trustees receive a full induction so that they can familiarise themselves with their statutory responsibilities, their role as board members, the governance framework within Concern (UK), Concern (UK)’s work and the risk environment. Ongoing training is arranged as and when a need is identified.

There are clear distinctions between the role of the board and the executive management team to which day-to-day management is delegated. The principle that ‘management proposes’, ‘board decides’, ‘management implements’, ‘board monitors’, forms the basis of the board and executive management team interaction. Matters such as policy, strategic planning and budgets are prepared by the executive management team for consideration and

approval by the trustees. The members of the board cannot, under the governance regulations of the charity, receive remuneration for services to Concern (UK) and may only be reimbursed for incidental expenses claimed.

The board meets at least four times a year. There is an Audit and Finance Committee, which is made up of the Honorary Treasurer and other members who are generally knowledgeable in financial and auditing matters. The Audit and Finance Committee operates under specific terms of reference, which include responsibility for the monitoring of the organisation’s finances, financial systems and policies, and the review of internal controls including the audit, risk and compliance management systems. The Fundraising and Resources Committee is chaired by a trustee with specialised fundraising experience. This committee operates under specific terms of reference which include responsibility for fundraising strategy and oversight, fundraising standards and reputation, fundraising policy and openness and accountability. The Chair of the Board of Trustees is an ex-officio member of both committees. The Governance and Nominations Committee operates under specific terms of reference, which include responsibility for ensuring the good governance and effectiveness of the board and its trustees. The chair also attends the global Board of Concern Worldwide.

Two new trustees were appointed to the board in 2024, after serving as advisers on the Fundraising and Resources Committee. Succession planning and a skills audit guided the search and recruitment for new trustees. The appointments strengthen our skill set on the board and bring a diversity of experience.

There were four board meetings during 2024 and an away day.

Board attendance was as follows:

Name of trustee Number of meetings e.g. 3/4

Victoria Akinboro........................................................3 of 4 Dylan Cannon ............................................................2 of 2 (appointed Sept 2024) Diane Chilangwa Farmer ............................................1 of 1 (stepped down April 2024) Mark Devlin ................................................................1 of 1 (stepped down April 2024) John Dunford..............................................................4 of 4 Linda Horgan ..............................................................4 of 4 Roisin McEvoy ............................................................3 of 4 Georgina Milne ..........................................................3 of 3 (stepped down Oct 2024) David Ritchie ..............................................................3 of 4 Hassan Robba ............................................................1 of 4 Bernadette Sexton ....................................................3 of 3 (stepped down Oct 2024) Paddy Sloan................................................................4 of 4 Nicola Stones ............................................................2 of 2 (stepped down July 2024) Willeke van Rijn ..........................................................2 of 2 (appointed Sept 2024)

1.4 Charity Governance Code

The board adopted the Charity Governance Code for larger charities in 2020 and is committed to embracing best practice in all areas of governance, including guidance from the Charity Commission and sector. The board reviews its performance regularly against the code and conducted an external review of board effectiveness in 2024 against the revised Charity Governance Code. The next external review is due in 2027.

Applying the lens of the Charity Governance Code for larger charities, the external review found that Concern (UK) continued to make significant progress towards the standards set in that Code. The reviewers also concluded that the Concern Governance Code was internally coherent, consistent, comprehensive and supported the implementation of guidance of the Charity Commission for England and Wales and parallel codes throughout the UK. The review made some recommendations, including a streamlining of board papers to ensure more strategic discussion and the creation of a single delegation of authority to the Executive Director and sub-committees.

The Governance and Nominations Committee (GNC) oversees the governance and effectiveness of the board and its trustees, ensuring that the board is consistent with Concern’s values, complies with legal and regulatory obligations and reflects best practice. This committee is responsible for putting in place processes to ensure board effectiveness.

Under Equality, Diversity and Inclusion (EDI), the external review of 2023 recognised the need to strengthen board membership in terms of diversity, particularly regarding lived experience in those countries and regions where Concern programmes are most active. Guided by an EDI Governance Action Plan, the board has been working on succession planning, and in 2023, new trustees were appointed from Kenya, and from Northern Ireland, where many of Concern’s supporters are based. All trustees have had access to Concern’s online training modules on EDI, in line with the board commitment to continued learning in this area. The EDI Governance Action Plan and progress on targets and actions are reviewed regularly by the GNC.

1.5 Fundraising compliance

We comply with all relevant laws, regulations and best practice, and in particular, the regulatory standards of fundraising. We are registered with the Fundraising Regulator and are committed to the Fundraising Promise, compliance with the Fundraising Preference Service and adherence to the Fundraising Regulator’s Code of Practice. We are not aware of any instances of noncompliance with the Fundraising Regulator’s Code of Practice in 2024. Concern (UK) is also an organisational member of the Chartered Institute of Fundraising, the Charity Retail Association, and the Charity Retail Safeguarding Scheme.

Support from the UK public is vital in making our work possible and we are committed to being fully accountable

to our donors for the way we fundraise and how we make use of their donations. Our fundraising programme includes postal appeals, email appeals, fundraising events, advertising on TV and digital channels, recruiting new monthly donors through face-to-face fundraising in public places and door to door, applying for funding from charitable trusts and foundations and by the sale of donated goods through our shops. Most of these activities are carried out by our internal staff team. We are also fortunate to be supported by a number of local volunteer groups that fundraise on our behalf and by more than 140 volunteers who work in our shops.

In 2024, we also engaged three professional fundraising service providers to attract new donors on our behalf or to ask our existing supporters for further support. These service providers carried out a range of activities, including signing up new supporters to payroll giving, recruiting new regular givers door to door, and telephoning donors to request further support. We have written contracts with each of these service providers which set out the standards of behaviour that we expect when they fundraise on our behalf. These contracts include an obligation to comply with the Fundraising Regulator’s Code of Practice, so that we protect our supporters and the reputation of our charity.

We ensure compliance with the Fundraising Regulator’s Code of Practice and our own fundraising policies among our staff, volunteers and professional fundraising service providers in a number of ways. All new fundraising staff are required to review our fundraising policies, such as our Vulnerable Donors Policy, and sections of the Fundraising Regulator’s Code of Practice relevant to their role, as part of their induction. This requirement is included in their probationary objectives and their line manager supports them to ensure they fully understand their obligations and responsibilities. All new members of our face-to-face fundraising staff team receive full training before they interact with the public and regular refresher training. We monitor the activities of our professional fundraising service providers in a number of ways to ensure best practice is maintained. This includes review meetings throughout the year, inputting into and taking part in their training, shadowing our door-to-door fundraisers and listening to recordings of calls made by our telemarketing agencies. We also provide training to all of our shop volunteers on the relevant aspects of the Fundraising Regulator’s Code of Practice and our Vulnerable Donors Policy, and as members of the Charity Retail Association, our shop volunteers complete the online Charity Retail Safeguarding Scheme training.

Whenever a fundraiser suspects that a person may be vulnerable, they are required to end the engagement politely and sensitively. We have also signed up to the Fundraising Preference Service to enable individuals to opt out of receiving fundraising communications from us. We actioned 11 requests from this service in 2024.

Our website outlines our complaints policy for the public and clearly explains how an individual can complain. We

50

51

Concern Worldwide (UK)

Annual Report and Accounts 2024

have a formal complaints procedure, and all fundraisingrelated complaints are monitored by our Supporter Care Management Group, which includes three members of our Senior Management Team (SMT). Our Board of Trustees’ Fundraising Committee receives a report on fundraising complaints every twelve months and a report on all complaints received is considered by the board annually.

In 2024, we received a total of 23 complaints about our fundraising and supporter care. This is the same volume as the previous year and represented a decrease of eight from 2022. The highest number of complaints (seven) received in 2024 were about our agency door-to-door fundraising activities. The second highest volume of complaints were about our street fundraising team (five complaints). We addressed these complaints immediately, liaising closely with our team and professional fundraising providers to respond as quickly as possible.

All complaints were responded to and resolved in line with our complaints policy.

Complaints by category 2024-2021

----- Start of picture text -----
23
20 20 2024
18
2023
11 2022
5 5 2021
3
Admin Fundraising
----- End of picture text -----

Categories under admin include: general complaints, such as not receiving a receipt or a direct debit cancellation not being actioned.

Fundraising complaints include: complaints about fundraising methods, such as face-to-face or content and messaging in appeals.

1.6 Equality, Diversity and Inclusion (EDI)

In 2024, we continued to make progress on our Equality, Diversity and Inclusion Action Plan which was first developed in 2021 and updated in 2023. The plan has outcomes related to strengthening the evidence that underpins our EDI activity, and includes an informed and engaged workforce, improving our ethnic diversity, and creating an organisational culture of learning and inclusion.

To continue our collective learning, we organised a training session for all staff members on disability, led by Diversiti UK Learning and Development. The training

included an overview of the Equality Act, types of disability, visible and invisible disabilities, common barriers, disability and intersectionality, reasonable adjustments, and inclusive language and behaviour. At the end of the session, staff were given the option and resources to develop their own personal action plans.

In 2024, we developed an EDI induction session for all new members of staff and trustees. We also conducted a voluntary and anonymous diversity survey for trustees, senior management team and staff. The results helped us reflect on our diversity as an organisation and serves to guide the focus of our future efforts.

To improve workforce diversity and our overall approach to EDI through recruitment, we have been reviewing our recruitment policy and making changes to our hiring processes to support Concern’s goal to attract and retain diverse talent, and to reflect best practice. We continue to draw on recommendations set by the Association of Chief Executives of Voluntary Organisations (ACEVO) network and other good practice sources to support our goal of meeting our equality ambitions.

Also in 2024, we emphasised the mandatory EDI learning module on our Anti-Racist Communications Guidelines to achieve 100% completion rates.

Towards the end of the year, a staff engagement survey included questions relating to EDI, which provided us with suggestions on further collective learning and improvements in this area.

2. Identity, vision and mission

Our identity – who we are

Concern (UK) is an international, humanitarian, nongovernmental organisation dedicated to the elimination of extreme poverty and the reduction of suffering, primarily in fragile countries.

Our vision

Our vision is a world where all people live in peace and prosperity and are treated equally, with dignity and respect.

Our mission – what we do

We work with people living in extreme poverty to achieve major improvements in their lives which last and spread without ongoing support from Concern. Informed by the priorities of affected communities, we go where the needs are greatest, and work to save lives, protect and develop livelihoods, support recovery and build longterm resilience.

We have referred to the Charity Commission’s guidance on reporting on public benefit as we prepared this Annual Report. Concern (UK) works for the public benefit through its humanitarian and development work and through advocating for the rights of the very poorest people, specifically in the areas of hunger, resilience, emergencies and the effectiveness of overseas assistance. In contributing all surplus funds raised to Concern Worldwide, Concern (UK) fulfils its charitable duties through a focus on the following core organisational programmes:

Livelihoods – to assist poor households to achieve adequate and sustainable access to, and control of, resources so as to achieve their livelihood rights without undermining their natural resource base.

Health – to contribute to the achievement of health and nutrition security of the poor within the context of the Sustainable Development Goals.

Basic education – to strengthen formal education provision among the poorer sections of society by addressing the obstacles that hinder access to, and successful completion of, formal primary education.

Emergency response and preparedness – to respond to emergencies in a timely manner appropriate to the context and improve the resilience of the communities to ensure that they are better prepared for disasters, reducing the severity of impact and allowing communities to recover faster.

Integrated programmes – to improve the lives of the extremely poor by addressing their needs in a holistic way that focuses on the inter-related barriers to their development.

Concern is committed to the participation of extremely poor people in decision-making and is morally accountable to its beneficiaries. To that end, the organisation has adopted and has been independently certified as adhering to the Core Humanitarian Standard on Quality and Accountability (CHS) which sets out nine commitments that organisations and individuals involved in humanitarian response can use to improve the quality and effectiveness of the assistance they provide. Concern works with partners at different levels including community organisations, local government institutions, national level institutions, and international agencies. In responding to emergencies, we are also guided by international codes of conduct and practice, including the Code of Conduct of the International Red Cross and Red Crescent Movement and Non-Governmental Organisations in Disaster Relief.

4. Strategic Report

To achieve its mission and fulfil its charitable purpose, Concern (UK) supports the overseas programmes of Concern Worldwide. It does not implement its own overseas programmes but seeks to address the root causes of poverty directly through its own advocacy work.

In 2021, the trustees approved the Concern (UK) 20212025 Strategic Plan. The ambition of the strategic plan is to mobilise resources, people, decision makers and partners to respond to rising poverty and humanitarian needs, improving the lives of people living in extreme poverty in the world’s poorest and most fragile countries. The plan sets out three specific goals developed to capture the contribution Concern (UK) aspires to make towards the mission of Concern Worldwide.

In 2023, there was a full review of progress against the strategy, considering successes and challenges and then reprioritising and reframing some strategic actions to better reflect the changes in the external environment. Progress on the strategic goals, particularly the third goal, focused on the organisation itself, was judged to be good, and the overall direction of travel was still the right one.

2024 saw a period of change with a General Election and new government in place. We also welcomed new leadership, with Sayyeda Salam joining as Executive Director of Concern (UK) in September 2024 taking over from Danny Harvey. We are grateful to Danny for her contribution over the years and look forward to continuing to work with her in her new position as Head of Concern’s Technical Unit. We also welcomed Jackie Trainor as Northern Ireland Director in April 2024, following the departure of Peter Anderson after 18 years with Concern. Anushree Rao, Director of Advocacy and Institutional Relationships, returned from maternity leave in April 2024, and Peter Reynolds, Director of Fundraising, left at the end of July 2024. Mark Devlin, Chair of Concern (UK)’s Board of Trustees, stepped down in April 2024, and Linda Horgan will be Interim Chair until June 2025.

Considerable work and effort went into maintaining stability amid leadership changes. The team stayed focussed on delivering our strategic goals, despite a changing internal and external environment, and were agile in developing our Manifesto for Change and rescheduling the date of our parliamentary event.

Overleaf, we set out progress under each strategic goal in 2024.

The trustees have complied with their duty in section 4 of the Charities Act 2011 to note and pay due regard to public benefit guidance published by the Charities Commission.

52 Concern Worldwide (UK)

Annual Report and Accounts 2024 53

Strategic Goal 1: Grow our public fundraising and institutional funding

2024 has again been a demanding year for fundraising, with a continuation of the cost-of-living crisis and challenges to the availability of funds. However, once again, our incredible donors and fundraisers stepped up to support people living in extreme poverty around the world and those affected by major emergencies. In total, our supporters contributed £6.4 million to fund our lifesaving work. As always, we would like to thank them for their generosity and commitment.

Our donors and supporters play a pivotal role in providing the resources we need to fund our programmes tackling extreme poverty. We are committed to increasing this support to help us reach more people affected by crises around the world. In 2024, one of our key focuses was on innovation to ensure we keep up to date with the external fundraising environment and grow our fundraising. We launched a new lottery fundraising product and a crowdfunding appeal, and expanded our challenges and events programme. We organised three in-person events, one at the Houses of Parliament, a major donor event in Belfast, and a candlelit concert.

Our new Fundraising Innovation Team is in its second year of operation and continues to develop new fundraising initiatives. Last year, our Public Fundraising team was established and is performing positively.

In October, we launched our DEC Middle East Humanitarian Appeal, to support people impacted by conflict in Gaza, Lebanon and surrounding countries. Concern’s generous supporters raised £202,000 to support our ongoing and greatly needed emergency response.

Throughout the year, our financial supporters responded well to our fundraising appeals, raising much-needed income. Regular monthly donations by our supporters make a very important contribution to our work and help us plan for the future. In 2024, our core base of regular givers remained very loyal, and at the end of the year, we

Above left: Our Candlelit Concert in the Asylum Chapel, London. Photo: Cat Arwel/Concern Worldwide

Above right: Josh Trainor and Connor Sheehan who completed the Belfast Half Marathon for Concern. Photo: Justin Kernoghan/Concern Worldwide

had 21,626 regular givers who provided a very important contribution to our work.

We recruited new supporters through a range of activities including face-to-face fundraising, direct mail, email, digital channels, community activity and in-person events.

Philanthropic partnerships with trusts and foundations, companies and individuals continue to make a major contribution to our work. However, 2024 was a very challenging year with many of our previous funders undertaking strategic reviews and pausing funding.

Below is an outline of the successful partnerships we delivered:

· The EA Foundation continues to support us with a grant of £47,000 for a bee-keeping livelihoods programme in Liberia

· The Whole Planet Foundation has continued its generous support of Concern’s Graduation Programme in Chad, with a donation of £280,000 over three years

In Northern Ireland, our Concern Philanthropic Circle has now supported three Graduation Programmes in the past seven years in Burundi, the Democratic Republic of Congo and our current programme in Ethiopia. In 2024, we entered the second year of our Green Graduation Programme in Ethiopia, which Circle members have supported with incredible kindness. We are grateful to all our existing Circle members, new members and associates who have contributed £165,000 to the programme in Ethiopia and are committed to raising £344,000 over three years. We organised a successful supporter event in mid-2024 with 120 guests. The event was part sponsored and made around £4,000 from a prize draw and several donations.

Our volunteer supporter groups in Northern Ireland responded to our emergency DEC Middle East Humanitarian Appeal with huge commitment, organising additional collections and raising donations from their networks. We are extremely grateful to all our group members and everyone who helped with collections and events in 2024.

After some delays, we successfully opened our eighth shop on Belfast’s Lisburn Road – our first boutique charity shop. The opening proved to be a great success raising over £10,000 in the first week. Our overall shop performance in 2024 was mixed and this was largely in line with sector performance for the year, with many charity retailers reporting lower levels of growth, compared to 2023. Total income raised in 2024 was £633,852 (excluding Gift in Kind) (2023: £615,000, excluding Gift in Kind). Delays to the opening of our Belfast boutique shop coupled with staff resourcing proved to be challenging throughout the first half of 2024.

We are delighted that our retail volunteer numbers continued to grow throughout the year, and currently stand at 140 across our eight shops. Our volunteers provide us with high levels of support, in particular, in our four volunteer-led shops. Our Northern Ireland board continues to take an active role in the oversight of our shops. In 2024, there were no new members recruited to the board and one trustee retired in December 2024. We

Above left: The opening of Concern’s first boutique-style shop on Belfast’s Lisburn Road.

Photo: Justin Kernoghan/Concern Worldwide

Photo: DEC Above right: Chris Connelly, Concern’s Lebanon Programme Director, featured on a DEC video.

are extremely grateful to all our volunteers and trustees for their hard work and commitment last year.

During the strategy period we have seen commitment to Official Development Assistance (ODA) fall from the UN target of 0.7% to 0.5% of GNI, with approximately one third going to in-country refugee costs. The Labour government has said it will restore spending to 0.7% as

Despite this, 2024 saw some important wins. We tracked 23 opportunities through various channels, and submitted 15 funding proposals to the UK government, Start Network, DEC and Jersey Overseas Aid. Eight of them were successful, bringing the value of projects to £112.64 million over a five-year period. In 2024, we secured an income of nearly £30 million in UK institutional funding for our programmes, with an additional £20 million coming through various UN bodies for our humanitarian and development work.

As a partner in the Afghanistan ARC-led consortium, we were successful in securing UK aid funding for Promoting Resilient and Equitable Recovery of Agriculture and Livelihoods in Afghan communities (PREVALE) to the value of £143 million over five years, with Concern’s share at around £11 million. The project aims to increase multi-year food productivity and profitability for vulnerable farmers, herders and land-poor communities, including women with intersecting and overlapping vulnerabilities. It also focuses on building communitylevel resilience to climate and environmental risk, while strengthening livelihoods and local markets.

Our UK aid-funded Building Resilience and Addressing Vulnerability to Emergencies (BRAVE) project in Pakistan,

54 Concern Worldwide (UK)

55

Annual Report and Accounts 2024

Above left: Radio presenter Ibe Sesay with members of the Masuliamani community savings and loan group supported by Concern in Sierra Leone. Photo: Darren Vaughan/Concern Worldwide

Above right: Concern’s ‘Ending Extreme Poverty, Whatever it Takes’ event at the Houses of Parliament. Photo: Kevin Percival/Concern Worldwide

which focuses on climate resilience, received an additional £10 million with the inclusion of a humanitarian element to the existing project, which runs from 2023 to 2028. As a result, the budget for this project increased to £30 million.

In 2024, we completed our DEC-funded programme in Pakistan which provided emergency humanitarian assistance through the provision of mobile health clinics, dignity kits, multi-purpose cash assistance, and health promotion sessions in Mirpurkhas and Shaheed Benazir Abad districts.

Through DEC funding, we also completed our project responding to the aftermath of the earthquake in Türkiye and Syria, providing immediate emergency relief support including installing shelters, providing multi-purpose cash assistance, and offering mental health support.

Following the launch of the DEC Middle East Humanitarian Appeal, we initiated activities in Gaza in the Deir Al Balah and Khan Younis districts, and in Beirut, Lebanon using vital funding raised through the appeal. In Gaza, our project activities included the provision of drinking water through water trucking, WASH rehabilitation services and hygiene kits for displaced people. In Lebanon, we

provided hot meals and hygiene kits to people who fled their homes because of the conflict.

We continued to use funding raised through the DEC Ukraine Humanitarian Appeal to meet the ongoing humanitarian needs of families in eastern and southern Ukraine through cash assistance for shelter and the provision of psychosocial support.

We also supported our programme team in Chad to raise an alert through the Start Fund following heavy flooding in parts of the country. We were awarded £300,000 as part of a Concern-led consortium for a humanitarian multi-sectoral response. During 45 days in October and November, the consortium provided shelter and WASH services, including non-food items and hygiene kits, health and nutrition services, and protection services in Wadi Fira, Ouaddai, and Sila provinces. Concern’s efforts focused on the Adé zone within Sila and included the distribution of essential non-food items for 1,064 families, in the Adé and Adé centre area and awarenessraising activities on protection.

We provided additional support to country programmes receiving UN funding, including managing regulatory and reporting requirements in the UK.

We have continued to publish our UK-funded programme information on the International Aid Transparency Initiative (IATI) database in a timely manner. We also worked to improve our reporting system and focused on building the capacity of teams involved in the reporting process.

We continued to support all our ongoing UK aid programmes, including in Sierra Leone (Saving Lives

Phase 3), DRC (Humanitarian Action and Recovery after Crisis – HARC, and Enabling Affected Communities to Survive and Thrive – EAST), and Pakistan (BRAVE), supporting our in-country teams on grant compliance, financial tracking and progress reporting.

We also supported our country teams in identifying and applying for new funding opportunities through the year, to maximise our institutional UK funding.

Strategic Goal 2: Be a credible and powerful voice to drive policy change and urgent action on extreme poverty

To drive urgent action on extreme poverty, it is important to ensure the scale of the challenge is known and understood by the public. To support our efforts to raise awareness of the difficulties faced by people living in extreme poverty around the world, we worked with journalists to cover stories in Sudan, Gaza, Lebanon, Ukraine and Haiti. In June, we travelled with radio presenter Ibe Sesay to Sierra Leone. This visit resulted in coverage across TV, radio and print in Northern Ireland and shone a light on the long-term development work we are doing to strengthen healthcare systems across the country.

Launching our charity TikTok account in 2024 was a resounding success. The account has amplified our reach, attracting thousands of new followers who might not have encountered our work through traditional channels. Our other digital channels, including our website, have continued to see growth through the year, which has not only amplified our reach but also enhanced our ability to inspire action and create meaningful change.

Towards the end of 2024, we were delighted to hear that we had secured another two-year partnership with advertising company JCDecaux Ireland. This partnership will ensure that members of the public will see our brand across print and digital billboards in multiple locations across Northern Ireland.

Continuing to input into key political processes relevant to our work, we submitted evidence to the International Development Committee (IDC) inquiry on how the Foreign, Commonwealth and Development Office can strengthen its approach to civil society partners in countries who receive assistance based on the experience of our programmes and drawing on the initial findings of our ‘Beyond Barriers’ research published in September 2024.

A major milestone for advocacy in 2024 was the UK General Election. Early in the year, we developed a Manifesto for Change, with key asks for the new government. These included international assistance reflecting the scale and urgency of extreme poverty; the prioritisation of long-term funding that tackles root causes; and humanitarian responses being led by those impacted.

Drawing on these manifesto asks, we launched our Take Hunger Seriously campaign, with a petition calling on UK leaders across all parties to pay attention to the global hunger crisis.

When an election was called, we pivoted our Take Hunger Seriously campaign to focus on the first 100 days of the new government. Targeting high-level decision makers in the newly established Labour government including Prime Minister Keir Starmer and the then Minister for Development, Anneliese Dodds, we called for a minimum

56 Concern Worldwide (UK)

Annual Report and Accounts 2024 57

Above left: Jackie Trainor, Concern’s NI Director (on left), with the heads of other DEC agency members in NI at the launch of the DEC Middle East Humanitarian Appeal. Photo: DEC

Above right: Wairimu Munyinyi Wahome, Concern’s Kenya Country Director, at an event at the Houses of Parliament. Photo: Concern Worldwide

maintenance of 0.58% of GNI to ODA, and a return to 0.7% at the earliest opportunity while finding alternate sources of funding to support refugees and people seeking asylum.

With a new parliament in place for the next five years, we have been strategically engaging and building relationships with new and returning MPs. This began with outreach to MPs following the election (directly and via our campaigners), and attendance at political party conferences. A key part of our engagement work was an October parliamentary event. The event was hosted by Sarah Champion MP, the Chair of the International Development Committee (IDC), at the Houses of Parliament. It was chaired by journalist Martine Dennis, and included panellists Wairimu Munyinyi-Wahome (Country Director, Concern Worldwide Kenya), Nimo Hassan (Director, NGO Somali Consortium), and Dustin Barter (Acting Director of the Humanitarian Policy Group, ODI Global). Several other MPs attended the event, and we will continue our engagement with them in 2025 to develop champions in support of our advocacy work.

We have worked throughout the year to ensure nutrition is prioritised, and to lay the groundwork for a revised UK commitment at the Nutrition for Growth (N4G) Summit in Paris in March 2025. Prior to the election being called, in April, we attended a meeting with the former Minister for International Development, Andrew Mitchell, to discuss the N4G summit and the UK government’s approach to this important moment. We have also met with the FCDO nutrition team, working closely with them to ensure that nutrition is prioritised.

We released our report on Nutrition and Climate Integration for Transformative Actions in October. It highlighted the importance of planning and implementing policies and programmes that address the impact of climate change on nutrition. The report also called for more political and financial support for an integrated approach. The report was well received, including being mentioned by a peer in one of their speeches in the Lords.

We continued our work with the Zurich Climate Resilience Alliance and ODI Global on a report entitled Making Climate Finance Work for All: Five Tests for a Robust New Collective Quantified Goal. The report outlined lessons from the delivery of the $100 billion commitment and principles that should inform the new goal. We also hosted a webinar on this report. Colleagues from our programmes in Bangladesh, Kenya, Malawi and Pakistan attended the COP29 in Baku. While the UK tried to demonstrate an active presence at COP, we were disappointed by the overall financial commitment that came out of it, where higher-income countries agreed to a

goal of raising at least $300 billion each year to help other countries fight climate change by 2035. In real terms, considering inflation, this was an inadequate pledge.

Throughout the year, we have also worked closely with staff in our countries of operation on joint advocacy and advocacy support. A key collaboration to highlight was a training session on advocacy at a climate programmes workshop in Nairobi. This session focused on key advocacy approaches, as well as giving teams space to share their experiences and learn from each other.

In Northern Ireland, Concern is a member of the Coalition of Aid and Development Agencies (CADA NI) working together with other charities to enhance awareness and create a better understanding of development issues. Concern’s Director of NI sits on the management committee and, in 2024, helped develop a new threeyear strategy which included increasing awareness of climate justice, global sustainable development and understanding of global citizenship, as well as influencing regional and national policy.

In June 2024, the Stormont All Party Group on International Development (APGID) was reconvened, and CADA NI is providing secretariat support and working with Members of the Legislative Assembly (MLAs) to agree plans and objectives for the group. A new Development Officer to support the delivery of the strategy was recruited with a fully funded grant from BOND, the UK network for organisations working in international development. While employed through Concern, they report to the management committee of CADA.

The post-primary school debates programme, offering students the chance to engage with global issues, continued in a hybrid format in 2024, starting with online debates and transitioning to in-person sessions. The programme remained popular, with 14 Northern Ireland schools participating in the 2024-25 academic year. Additionally in 2024, we launched our first-ever Northern Ireland primary school debating programme with a core group of schools. Following the success of its inaugural year, the number of participating primary schools doubled in 2025 to eight.

Strategic Goal 3: Be a diverse, responsive and inclusive organisation

A strategy review in 2023 confirmed that progress towards becoming a more diverse, responsive and inclusive organisation was being made, and only minor modifications were made to strategic actions for this goal.

We have developed and delivered our Equality, Diversity and Inclusion Action Plan, which we report against biannually to the Governance and Nominations Committee. We commissioned an EDI survey to be completed by both staff and trustees and ensure EDI progress is measured. We have also committed to sharing UK learning on EDI at a global level, to ensure any lessons learned and good practice are mainstreamed.

In 2024, we organised a training session for all staff members on disability, led by Diversiti UK Learning and Development.

We have created environmentally friendly practices and processes. This includes monitoring our carbon footprint on an annual basis. We have reduced our use of flights, particularly between Ireland, Northern Ireland and Britain through the use of rail and ferry services and have also decreased our printing costs. We continue to share good practice with the global organisation.

Our UK and global staff intranet site is now well established and serves to connect teams across the organisation with news and information. In the UK, we published an average of two stories a month, including all-staff updates and staff profiles.

In 2024, we have demonstrated a visible, active commitment to safeguarding mental health in the workplace. We have delivered mental health training to managers and staff and have dedicated mental health first aiders. We actively promote good mental health and wellbeing and continue flexible working practices. We moved offices in London, to a living wage building – The Foundry. The move has helped team cohesion and gives the opportunity to meet with other NGOs in the building. In Belfast, we have refurbished our office, making it a welcoming space for staff, volunteers and guests. Feedback from staff has been very positive. We organise all-in office days to encourage face-to-face meetings, social interaction, and team strengthening.

We have provided flexible working conditions that are equitable and empowering and are in the process of updating our ‘Wherever We Work’ guidance, which was delayed in 2024, awaiting new employment legislation.

We have improved opportunities for learning and development to foster commitment and accountability for continued professional development. We share regular training opportunities with staff and continue to make resource available.

We have developed an environment where collaboration is valued and rewarded. Good examples of collaborative working have included the development of our new innovation product – the weekly lottery, our parliamentary event, and our cross-teams’ efforts on the DEC Middle East Humanitarian Appeal.

We ensure staff across the UK have the opportunity to engage with the work of our country programmes and we were fortunate enough to host several members of staff in 2024, including Concern’s Kenya Country Director, Wairimu Munyinyi Wahome, and Dr Hassan Roba, one of our UK trustees based in Kenya. In line with Strategic Goal 2, we have undertaken a wide range of collaborative activities to work with and support country teams on advocacy, largely on our thematic advocacy pillars of hunger and malnutrition, and climate resilience.

In 2024, as part of a revision of our Global Pay Policy, we carried out salary benchmarking and created new salary bands, moving towards a global banding framework that will enable us to treat roles more equitably across the organisation.

58 Concern Worldwide (UK)

Annual Report and Accounts 2024 59

4.2 Financial review

The financial outcome for 2024 is set out in the Statement of Financial Activities on page 74.

Our final position for the year reveals a net expenditure of £2.5 million, which has reduced our total funds to £3.5 million. Total income for 2024 amounted to £36.5 million, while the expenditure amounted to £39.0 million.

We are deeply grateful to all our supporters and donors, regardless of the size of their contribution, for enabling us to continue to provide vital support to people living in extreme poverty. A more detailed commentary on the financial results, as outlined in the 2024 Annual Report, follows below.

Income

In 2024, Concern (UK) recorded a net expenditure of £2.5 million, which reduced total funds to £3.5 million. The organisation’s total income for the year reached £36.5 million, reflecting a 47% increase from £24.9 million in 2023. This growth was largely driven by a substantial rise in institutional funding.

Income from donations and legacies

Income from donations and legacies amounted to £7.8 million, a decrease of £4.7 million (38%) compared to £12.5 million in 2023.

Individual donations decreased by 10%, falling from £4.8 million in 2023 to £4.4 million in 2024, while income from corporate donors, major donors and trusts dropped by 32%, from £1.4 million to £960,000. This decline was largely due to the ongoing cost-of-living crisis and the broader economic downturn, which have impacted charitable giving in the UK.

Emergency appeal income declined by 76%, falling to £1.2 million from £5.0 million the previous year. Emergency appeals are only initiated when humanitarian need arises, and in October 2024, the DEC launched the Middle East Humanitarian Appeal predominantly in support of affected communities in Gaza and Lebanon, from which we received £0.4 million. During the year, we also received £0.4 million for the Ukraine Humanitarian Appeal (2023: £1.4m), £0.3 million for the Pakistan Floods Appeal (2023: £0.4m) and £0.1 million for the Türkiye-Syria Earthquake Appeal (2023: £2.9m).

An analysis of voluntary income by source is in note 2(a) to the accounts.

Income from governments and other co-funders:

Concern Worldwide (UK) received £27.9 million from governments and institutional donors, a significant increase of £16.3 million (140%) compared to the previous year (2023: £11.6m). The UK government was

the largest contributor, providing £16.8 million, which represented 60% of total co-funding income. This was an increase from £8.7 million in 2023 and supported 16 projects (2023: 11) across eight countries. Income from UN agencies also rose substantially, increasing to £10 million, from £1.2 million in 2023. Other contributions came from the European Civil Protection and Humanitarian Aid Operations (ECHO), which provided £0.5 million (2023: £0.6m), the Swedish International Development Cooperation Agency (SIDA) which contributed £0.5 million (2023: £0.5m), and Guernsey Overseas Aid, which provided £46,000 (2023: £105,000).

An analysis of grant income by donor is shown in note 2(b) to the accounts.

Trading and other income:

The charity’s retail stores raised £713,896 in 2024, up from £648,396 in 2023. Additionally, £24,788 in donations (2023: £66,716) were received in the stores, which are included in public donations. The number of retail shops in Northern Ireland increased to eight, up from seven in 2023.

We sincerely appreciate the ongoing dedication and support of our team of shop volunteers and staff, whose commitment plays a vital role in the success of our retail operations.

Despite the challenges posed by the economic environment, Concern (UK) benefited from a significant increase in institutional funding, which helped mitigate the drop in voluntary donations. The support from the UK government and international institutions was crucial in maintaining and expanding the charity’s humanitarian efforts. Looking ahead, the charity remains focused on diversifying its income sources to ensure long-term sustainability.

Expenditure

Our total expenditure was £39.0 million (2023: £28.2m) and made up as follows:

£m % Charitable activities 34.4 (24.2) 88 (86) Raising funds 4.6 (4.0) 12 (14) 39.0 (28.2) 100 100

Total expenditure in 2024 rose by £10.8 million (38%), driven by increased support for overseas programmes.

The cost of raising funds rose by £0.6 million (15%).

The board adopts a number of key performance indicators in order to measure the charity’s performance, efficiency and financial strength. The indicators over the four years to 2024 are shown in the following table.

Indicator Concern (UK) 2024 2023 2022 2021 Return on fundraising investment* 1.85 x 3.3x 4.2x 2.1x Support costs as a percentage of total costs 2.7% 3.7% 3.3% 3.9% Unrestricted reserves as a percentage of total income 6.7% 11.7% 10% 11%

*Return on fundraising investment is the sum of Income from Donations and Legacies (note 2a) and Retail Income (note 2c) divided by the Total cost of raising funds (note 4).

Restricted funds (£1.1 million): These funds can only be used for the purposes specified by the donors. Our policy is to apply these funds to their intended purposes as promptly as possible. The decrease of £2.1 million in restricted funds in 2024 is primarily due to the use of emergency appeals funding raised in the previous year for their designated purposes. The trustees plan to fully utilise all restricted funds held at that date during 2025.

The variances in the table are partially influenced by the amount of emergency income raised each year, with significant contributions in the past two years. This includes £1.7 million received from the DEC in 2024 and £5.0 million in 2023, as reflected above.

The board remains confident in the efficiency of fundraising, the level of support costs, and the reserves held, all of which are aligned with the agreed strategic direction.

Unrestricted funds (£2.4 million) are made up of £2.0 million designated funds and £0.4 million general funds.

Unrestricted income is available for the board to use in fulfilling the charity’s objectives. We allocate unrestricted funds where flexible funding is most needed, such as to:

Designated funds (£2.0 million) are funds set aside by the Board of Trustees for specific purposes. At the end of 2024, these funds were designated for two specific purposes:

The trustees reviewed the level of designated reserves required at 31 December 2024 in order to ensure that they are sufficient to cover both purposes stated above (see note 16 (b)).

Restricted income, on the other hand, must be used solely for the purpose specified by the donor. This income is directed toward specific programmes or components of our humanitarian responses, in accordance with the terms agreed upon with the donor.

General funds (£0.4 million) represent unrestricted funds which may be used to further the objects of Concern (UK).

The board is confident that future incoming resources will be sufficient to sustain the continuation of existing projects and activities, as well as address any emerging needs. As a result, Concern (UK) continues to adopt the ‘going concern’ basis in preparing its financial statements.

The board believes that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, the board continues to adopt the ‘going concern’ basis in preparing the

Reserves and financial position

It is Concern (UK)’s policy to allocate the maximum possible resources to current programmes that directly benefit those we support, retaining only what is necessary to ensure the continuity of our operations.

The total funds held of £3.5 million at 31 December 2024 (2023: £6.1m) are detailed in note 16 to the financial statements and fall into two categories:

60

61

Concern Worldwide (UK)

Annual Report and Accounts 2024

----- Start of picture text -----
A woman uses a donkey and cart to collect water at a camp
for internally displaced people in Yemen. Concern is working
in the camp to rehabilitate a well to provide water for
sanitation and other household needs.
—ae aot
Auf
Photo: Ammar Khalaf/Concern Worldwide We~
RiggIe oe 4: es . m8pa ; - Sao{ We
----- End of picture text -----

62 Concern Worldwide (UK)

Annual Report and Accounts 2024 63

4.3 Plans for future periods

Globally, the organisation continues to deepen its impact for people living in extreme poverty and in need of humanitarian assistance. In 2024, we began working with our partner, CESVI, in Gaza to provide life-saving support for vulnerable communities. We also scaled up our response in Lebanon, during the escalation of conflict in September 2024 which led to a million people being displaced from their homes and seeking shelter in the north of the country. Our country programme in Yemen recently marked its one-year anniversary, starting with one health facility and now providing integrated health and nutrition services for nearly 30,000 people and identifying 12 local partners for future partnerships. Concern will continue to grow these programmes and deepen and expand our operations in the fragile and conflict-affected countries where we work.

Sadly, in 2024, we had to close our programmes in Türkiye after the authorities suspended our registration without prior notification. We had been working there since 2013 in response to the Syrian crisis. More recently, we provided emergency assistance in the aftermath of the devastating earthquakes in February 2023 in Türkiye and northern Syria. One year later, our teams had erected tents, installed toilets, built clean water systems, provided food, household goods and hygiene supplies, established psychosocial services, and delivered cash payments to families who lost everything – reaching over 600,000 people. We are continuing our work in Syria, with local Syrian organisations.

2025 marks the final year of our global and UK strategy for 2021-2025. We have three strategic goals, which will inform our focus and effort for 2025.

We aim to meet our target of 25,000 regular givers and continue strengthening relationships with institutional donors such as the FCDO and DEC. Public fundraising is set to grow by £0.3 million bolstered by our new weekly lottery and a new mass participation event. Institutional income is also set to grow by £2.7 million, reaching £23.3 million in 2025. Our expenditure will increase to reflect the full impact of the 2024 salary benchmarking and the costs associated with our lottery. Efforts will focus on boosting online income, growing legacies, diversifying our trusts and foundations, and philanthropy pipelines, maximising our new innovation products such as the weekly lottery, consolidating our retail strategy and developing a comprehensive five-year public and private fundraising strategy.

We will continue to lead advocacy efforts, focusing on hunger, malnutrition, and climate resilience, with key events and moments such as the FCDO Development Review, the Nutrition for Growth Summit and COP30. We will continue to develop policy outputs either as Concern or jointly with other sector partners. With a new government in place, we will continue to push our Manifesto for Change and build political champions within parliament to advocate for UK aid, both quality and quantity, for development and humanitarian assistance.

Public engagement will also be enhanced through campaigns, social media, and actions aimed at growing supporter numbers and deepening their engagement.

Our commitment to diversity and inclusion, staff wellbeing, and a strong employee offering will continue. We will work hard to create a supportive, flexible and purpose-driven environment for all our staff.

Looking ahead, the organisation will focus on developing a strategic plan for 2025 and beyond, with a collaborative strategy development process. This will ensure the effective use of resources and enhance both internal and external engagement, ensuring we stay focused on our overall mission and mandate to work alongside individuals and communities living in the most difficult situations to bring about lasting change, while adapting to the rapidly changing external environment.

Plans for 2025 are set out below:

Strategic Goal 1: Grow our public fundraising and institutional funding

At a time when humanitarian needs far outweigh the funding available to meet them, a challenging geopolitical context for international development, and an urgent need to support efforts that enable communities to improve their resilience to shocks and crises, our role to bring in more institutional funding from UK donors, and diversify our funding will continue to be critical.

We will endeavour to further maximise existing and new sources of UK institutional funding for our overseas programmes, and work with colleagues to achieve the highest level of donor compliance, accountability and timely and quality reporting. Crucially, we will provide the necessary support to already secured grants and contracts as well as working to attract new funding.

We will work with country teams to ensure there is sufficient capacity to access funding when calls of interest are announced.

In public fundraising, we will build on establishing new products that have come through our Fundraising Innovation Team in 2024, and focus on growth and diversity in the high value partnership income stream, developing a more diverse and stronger fundraising portfolio.

A key area of growth within the Public Fundraising Team will be establishing our lottery as a stable, long-term source of income, through face-to-face and digital channels and engaging our current supporters.

We will continue to grow our third party, virtual and inperson events portfolio.

Both the stewardship and growth of our regular giving supporters will be a key focus in 2025. We will continue to engage our established base of regular givers, as well as explore ways to attract new regular givers. We will invest in recruiting new donors through social and digital channels, especially through alternative gifts, emergency appeals and new product launches. We will also increase

our communications to supporters on the benefits of legacy giving and its long-term impact.

Thanking our existing supporters will remain a priority in 2025. Maximising the improved functionality of our new Customer Relationship Management (CRM) system, we will focus on delivering better quality, more individualised communications to our supporters, increasing their engagement with our work to end extreme poverty.

2025 will see us developing and growing our partnerships and philanthropy income. A new team leader will be recruited, and a new strategy will be developed to maximise opportunities in this area.

We will continue to provide excellent stewardship with our current trust, foundations and corporate partners, and reach out to new partners offering mutually beneficial collaboration. We will look at interesting and exciting ways to engage our current and new philanthropic individuals.

As part of a UK-wide fundraising growth plan, we are making significant investments to drive growth in Northern Ireland across philanthropy, partnerships and retail fundraising. In 2025, we are investing in additional resource to support an ambitious growth plan, aiming to increase income from approximately £250,000 to £395,000 from major donors, corporates and trusts.

We are developing a targeted plan to grow aligned corporate partnerships through sponsorship, staff fundraising, including Give-As-You-Earn and matched giving, and CRM opportunities. This will include a calendar of bespoke and third-party cultivation and fundraising events.

We will broaden our scope from purely applying for poverty alleviation grants from trusts and foundations, to include our Global Citizenship Education offering, which delivers domestic outcomes within Northern Ireland. This approach will focus on securing funding for local service provision, addressing challenges where funding criteria require demonstrable local impact.

We will implement a more structured relationship management model to cultivate and steward philanthropists and major funders. This will include personalised engagement strategies and tailored asks to build stronger donor relationships.

We remain committed to growing engagement with corporate and philanthropic organisations. In 2025, we will review and refine strategies for engaging potential major donors, and will continue recruiting members to the Concern Philanthropic Circle to increase support for the new Green Graduation Programme in Ethiopia.

We have ambitious targets to grow income from retail in Northern Ireland in 2025 to reach £787,000. Key activities supporting this growth include enhancing fundraising activities in our Belfast (Lisburn Road) boutique shop to boost income, increase stock donations and recruit more volunteers. Our plans also include launching our ninth shop in 2025.

We will continue to explore new partnerships to increase the quantity and quality of stock donations and test a new online sales channel to drive additional revenue, as well as increasing the use of Gift Aid across all managed shops to maximise income.

Our retail plans will include exploring increased sales activity through alternative gifts and branded merchandise.

Strategic Goal 2: Be a credible and powerful voice to drive policy change and urgent action on extreme poverty

Understanding our audience is essential to maximising the impact of our work and strengthening our connection with those who support us. In 2025, we will carry out audience insight research, to gain a deeper understanding of our audiences’ needs, motivations, preferences and challenges. This knowledge will help us tailor our messaging, improve engagement, and ensure our work resonates more effectively.

During the year, we will focus on raising awareness of the continued lack of funding for Sudan and the crisis in Gaza. Through the staging of an experiential exhibition, we will also be drawing attention to the Democratic Republic of Congo – one of the world’s deadliest, longestrunning crises.

We will continue to enhance our online presence through a review of key elements of our website and by delivering targeted social media campaigns to connect with diverse audiences.

The N4G summit at the end of March in France is a key moment in 2025. In collaboration with the International Coalition for Advocacy on Nutrition (ICAN UK) and our campaigners, we will be calling on the UK government to ensure nutrition remains high up on their agenda through direct engagement with high-level decision makers, and campaign actions in the run up to the summit. We are also working on side events along the sidelines of the summit.

Since coming into power last year, the Labour government launched development reviews across the FCDO, and crucially, the Spending Review, which will be critical to guiding their budget and plans going forwards. We will continue working with the sector and with our campaigners to make sure the importance of international development is raised, and that support for it within parliament is not diminished.

We will work to influence the UK’s next commitment on climate finance (ICF4), with the current commitment phase coming to an end in April 2026. We have already begun feeding into discussions around the strategy for ICF4, led by the FCDO; the Department for Environment, Food, and Rural Affairs (DEFRA); and the Department for Energy Security and Net Zero (DESNZ). We want to make sure that the next commitment is sufficient and has a focus on resilience building for people living in extreme poverty.

64 Concern Worldwide (UK)

Annual Report and Accounts 2024 65

Following agreement at COP29 on the New Collective Quantifiable Goal (NCQG) on climate finance, we will be working to influence the ‘Baku to Belem Roadmap’, which we hope will put more detail on how the figures in the NCQG will be delivered. We will be commissioning research as part of the Zurich Climate Resilience Alliance looking at the role of private finance in adaptation to inform this process.

We will continue to work with our colleagues overseas to shed light on crises that need UK attention and action, and leverage opportunities over the course of the year to raise these at the highest levels of government.

In 2025, we will expand and deepen our Global Citizenship Education efforts in Northern Ireland, with a focus on broadening the reach and impact of both the post-primary and primary debating programmes. A key component of this initiative is the pursuit of funding for a full-time Global Citizenship Education Officer.

Strategic Goal 3: Be a diverse, responsive and inclusive organisation

In 2025, we will advance our EDI action plan, including collaboration on inclusive leadership with the global organisation. At trustee level, we now have two EDI champions and have diversified our board to include one trustee from Kenya, where we work, and two from Northern Ireland, where many of our UK supporters are based. These best practices will guide our recruitment of a new Chair and an Audit and Finance Committee Trustee.

We are reviewing HR policies through an EDI lens, strengthening recruitment and retention. We have already begun to adopt EDI best practice in our recruitment process.

We will finalise our ‘Wherever We Work’ guidelines on hybrid and flexible working, ensuring alignment with the latest employment rights legislation.

Our focus on compliance and GDPR will continue, including reviewing and updating Record of Processing Activities (ROPA) documents.

We will implement a new global HR system in the first half of 2025, and a new finance system towards the end of the year.

In 2025, we will research how to improve the accessibility of our external digital communications so that everything is clear, easy to read and understandable, taking into consideration the needs of people who may use different software or techniques to process information.

4.4 Principal risks and uncertainties

The major risks faced by Concern (UK) have been identified by the management team and reviewed by the trustees as part of the annual risk assessment. These risks have been ranked based on their likelihood and impact.

The trustees have carefully considered the charity’s key risks and are satisfied that appropriate systems and procedures are in place to manage them effectively.

The main risks, along with the strategies implemented to mitigate them, are summarised below. These risks are documented in a global risk register, with some being shared between Concern Worldwide and Concern (UK), though their relative rankings may differ. Both organisations collaborate closely to address common risks.

Slow economic growth, inflation and high cost of living affecting fundraising income

The long-term outlook for the UK economy remains weak. Rising employment costs are expected to significantly impact UK businesses, leading to higher consumer prices. Economic challenges and the persistently high cost of living will likely affect our supporters’ ability to contribute to charitable causes.

Staff wellbeing and staff turnover leading to gaps, a drop in motivation and performance and/or overwork

Our ability to achieve organisational goals depends on a strong and committed workforce. Our staff turnover tends to fluctuate from year to year and reached 27% in 2024. To further improve retention, several initiatives were implemented during the year, including a review of the UK pay policy, the implementation of a new salary structure, the development of EDI action plans, and enhanced wellbeing support, including mental health resources.

However, staff turnover and motivation remain key risks due to competition for experienced talent, the high cost of living in the UK, and the operational impact of staffing gaps within teams.

A challenging institutional funding environment limiting our ability to reach our annual target

Humanitarian needs continue to grow, driven by an increasing number of conflicts. Rising displacement, food insecurity, and strained resources are placing greater demands on humanitarian assistance organisations. Meeting these needs requires sustained funding. Reduced availability of funding, aid cuts, increased competition, and shifting donor priorities could limit access to vital resources, affecting programme delivery and overall organisational goals.

Although Concern proactively engages with funders, seeks to diversify its income sources, and focuses on strategic partnerships to mitigate this risk, challenges in securing institutional funding may still impact our ability to meet annual targets.

A compliance issue, either from the statutory or donor perspective, leading to additional cost or impact on reputation

A compliance issue, whether statutory or donor-related, could result in additional costs or reputational impact. This risk is managed through a structured compliance framework covering key areas of regulatory and donor requirements

Institutional donor compliance includes ensuring adherence to funding conditions and mitigating the risk of non-compliance among downstream partners in consortia arrangements. Regulatory compliance with external and statutory requirements is closely monitored, with extensive measures in place to reduce risk. The Senior Management Team and Board regularly review a compliance framework and action plan to ensure ongoing adherence.

Reputational risk also extends to supporter care and experience. The Fundraising Committee of the Board of Trustees provides critical oversight to mitigate the risk of non-compliance with fundraising regulations. Additionally, data management and processing risks are overseen by the Data Protection Working Group, led by the Director of Finance and Operations.

Fraud, corruption, other criminal behaviour or significant error

Fraud or corruption could harm the organisation’s reputation and lead to resource loss. However, Concern actively mitigates this risk through continuous review and reinforcement of existing systems and processes. While instances of fraud do occur, they are minor, and robust control mechanisms are well embedded across all operations, ensuring effective detection and prevention.

Safeguarding

As an organisation dedicated to improving the lives and wellbeing of people living in vulnerable situations across the world, ensuring the safety and protection of the communities we work alongside, and our staff is a top priority. Concern has robust policies and processes in place to effectively manage this risk. An internal serious incident monitoring group oversees the handling of any incidents, ensuring they are addressed promptly and in line with established policies and guidelines.

We remain committed to ongoing staff and volunteer training to reinforce adherence to our safeguarding policies and uphold the highest standards of protection.

A cybersecurity breach or system failure

A cybersecurity breach or system failure could significantly impact operations. To mitigate this risk, Concern has implemented multiple safeguards, including diverse backup technologies across multiple sites and cloud storage solutions.

With the rising threat of cybercrime, Concern continuously strengthens its cybersecurity measures. This includes deploying advanced anti-virus software, upgrading firewalls, implementing multi-factor authentication, and regularly reviewing protocols and policies to enhance system security and resilience.

5. Staff and volunteers

The organisation acknowledges with gratitude the work of its staff and its volunteers in 2024. The major achievements during the year are due to their dedication and belief.

Concern (UK) is an equal opportunities employer. The aim of its equal opportunities policy is to ensure that all people receive equality of opportunity regardless of gender, race, religion, disability, nationality, marital/family status or sexual orientation.

6. Political donations

No political donations were made during the year (2023 – nil).

7. Post balance sheet events

No significant events have taken place since the year end that would result in adjustment of the financial statements or inclusion of a note thereto.

8. Auditor

In accordance with Section 485 of the Companies Act 2006, a resolution for the reappointment of KPMG as the auditor of the company is to be proposed at the forthcoming Concern Worldwide Annual General Meeting.

9. Subsidiary undertaking

Details of the subsidiary undertaking are set out in note

By order of the Board

Linda Horgan Victoria Akinboro Trustee Trustee 30 April 2025

Annual Report and Accounts 2024 67

Statement of trustees’ responsibilities in respect of the trustees’ annual report and

The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law they have elected to prepare the financial statements in accordance with FRS 102 The Financial Reporting Standard applicable in the UK.

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 Group and the Charitable Company and of the income and expenditure of the Group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group’s and the Charitable Company’s transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charitable Company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). They are responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Group and the Charitable Company and to prevent and detect fraud and other irregularities.

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

On behalf of the board

Linda Horgan Trustee 30 April 2025

Victoria Akinboro Trustee

Left: Once displaced by flooding, Sumi Begum and her daughter have now returned to their village in Sundarganj, Bangladesh, thanks to flood-resistant houses on raised plinths installed with the support of Concern. Photo: Saikat Mojumder/Concern Worldwide

Annual Report and Accounts 2024 69

Independent auditor’s report to the trustees and members of Concern Worldwide (UK)

Reem*, a mother of six, has received a small business grant and skills training to start up a hairdressing business, as part of Concern’s livelihoods programme in Tabqa, Syria. Photo: Gavin Douglas/Concern Worldwide

Report on the audit of the financial statements

Opinion

We have audited the financial statements of Concern Worldwide (UK) (‘the Charitable Company’) for the year ended 31 December 2024 which comprise the consolidated statement of financial activities, consolidated and company balance sheets, consolidated cash flow statement, and related notes, including the summary of significant accounting policies set out in note 1. The financial reporting framework that has been applied in their preparation is UK Law and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

In our opinion:

Basis for opinion

We have been appointed as auditor under the Companies Act 2006 and under section 44 (1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations made under those Acts.

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 Group and the Charitable Company in accordance with ethical requirements that are relevant to our audit of financial statements in the UK, including the Financial Reporting Council (FRC)’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

The trustees have prepared the financial statements on the going concern basis as they do not intend to liquidate the Group or the Charitable Company or to cease their operations, and as they have concluded that the Group’s and the Charitable Company’s financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over their ability to continue as a going concern for at least a year from the date of approval of the financial statements (“the going concern period”).

In our evaluation of the trustees’ conclusions, we considered the inherent risks to the Group’s business model and analysed how those risks might affect the Group’s and Charitable Company’s financial resources or ability to continue operations over the going concern period.

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 Group’s and the Charitable Company’s ability to continue as a going concern, for a period of at least twelve months from the date when the

However, as we cannot predict all future events or conditions and as subsequent events may result in outcomes that are inconsistent with judgements that were reasonable at the time they were made, the above conclusions are not a guarantee that the Group or the Charitable Company will continue in operation.

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

Detecting irregularities including fraud

We identified the areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements and risks of material misstatement due to fraud, using our understanding of the entity’s industry, regulatory environment and other external factors and inquiry with the directors.

In addition, our risk assessment procedures included: inquiring with the directors and other management as to the Group’s and the Charitable Company’s policies and procedures regarding compliance with laws and regulations and prevention and detection of fraud; inquiring whether the directors and other management

70 Concern Worldwide (UK)

Annual Report and Accounts 2024 71

Report on the audit of the financial statements

(continued)

have knowledge of any actual or suspected noncompliance with laws or regulations or alleged fraud; inspecting the Group’s and the Charitable Company’s regulatory and legal correspondence; and reading Board and committee minutes.

We discussed identified laws and regulations, fraud risk factors and the need to remain alert among the audit team.

The Group and Charitable Company are subject to laws and regulations that directly affect the financial statements including companies and financial reporting legislation. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items, including assessing the financial statement disclosures and agreeing them to supporting documentation when necessary.

The Group and Charitable Company are subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation. Auditing standards limit the required audit procedures to identify non-compliance with these non-direct laws and regulations to inquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. These limited procedures did not identify actual or suspected non-compliance.

We assessed events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. As required by auditing standards, we performed procedures to address the risk of management override of controls. On this audit we do not believe there is a fraud risk related to revenue recognition. We did not identify any additional fraud risks.

In response to risk of fraud, we also performed procedures including: identifying journal entries to test based on risk criteria and comparing the identified entries to supporting documentation; evaluating the business purpose of significant unusual transactions; assessing significant accounting estimates for bias; and assessing

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 remains 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.

Other information

The trustees are responsible for the other information, which comprises the Trustees’ Report (which constitutes the Strategic Report and the Directors’ Report), Who we are and what we do section, A message from the Interim Chair of Trustees, A message from the Executive Director, Our overseas work in 2024 section, How we work section, Income and expenditure section, Legal and administrative information, and the Appendix. Our opinion on the financial statements does not cover the other information and, accordingly, we do not express an audit opinion or, except as explicitly stated below, any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether, based on our financial statements audit work, the information therein is materially misstated or inconsistent with the financial statements or our audit knowledge. Based solely on that work we have not identified material misstatements in the other information.

Opinions on other matters prescribed by the Companies Act 2006

Based solely on our work on the other information undertaken during the course of the audit:

Matters on which we are required to report by exception

Under the Companies Act 2006 we are required to report to you if, in our opinion:

We have nothing to report in these respects.

Respective responsibilities and restrictions on use

Responsibilities of trustees for the financial statements

As explained more fully in their statement of trustees’ responsibilities set out on page 67, the trustees (who are the also the directors of the Charitable Company for the purposes of company law) are responsible for the preparation of the financial statements including being satisfied that they give a true and fair view; such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error; assessing the Group’s and 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 they either intend to liquidate the Group or the Charitable Company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the

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 our opinion in an auditor’s report. Reasonable assurance is a high level of assurance, but does not 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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the

A fuller description of our responsibilities is provided on the FRC’s website at

www.frc.org.uk/auditorsresponsibilities.

The purpose of our audit work and to whom we

owe our responsibilities

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 and to the Charitable Company’s trustees, as a body, in accordance with section 44 (1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the Charitable Company’s members and the Charitable Company’s trustees 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, its members, as a body, and its trustees, as a body, for our audit work, for this report or for the opinions we have formed.

30 April 2025

Richard Hobson (Senior Statutory Auditor) for and on behalf of

KPMG, Statutory Auditor

1 Stokes Place

St. Stephen’s Green Dublin 2 Ireland

~~os~~ Favor B Tarr sells produce from her vegetable garden in Kaytor Town, Grand Bassa, Liberia. The community is being supported by Concern. Photo: Kieran McConville/Concern Worldwide

Financial . we 55 " | ~ Statements

74 Concern Worldwide (UK)

Annual Report and Accounts 2024 75

Consolidated Statement of Financial Activities

for the year ended 31 December 2024

----- Start of picture text -----
|||| |---|---|---| |Notes Restricted Unrestricted Group Total|Restricted Unrestricted|Group Total| |Funds Funds 2024|Funds Funds|2023| |Stg£ Stg£ Stg£|Stg£|Stg£ Stg£| |Income from:| |Donations and legacies 2a|2,798,986 4,957,422 7,756,408|7,529,752 4,987,757 12,517,509| |Charitable activities –|

----- End of picture text -----

----- Start of picture text -----
|||| |---|---|---| |grants and contracts| |from governments and| |other co-funders 2b|27,858,289 - 27,858,289|11,598,113 - 11,598,113| |Trading and other income 2c|- 867,681 867,681|- 760,241 760,241| |Total income 30,657,275 5,825,103 36,482,378|19,127,865 5,747,998 24,875,863|

----- End of picture text -----

----- Start of picture text -----
|||| |---|---|---| |Expenditure on:| |Charitable activities 3|32,792,941 1,644,969 34,437,910|22,420,980 1,771,335 24,192,315| |Raising funds 4|- 4,584,847 4,584,847|- 4,009,818 4,009,818| |Total expenditure 32,792,941 6,229,816 39,022,757|22,420,980 5,781,153 28,202,133|

----- End of picture text -----

----- Start of picture text -----
|||| |---|---|---| |Net expenditure for the year (2,135,666) (404,713) (2,540,379)|(3,293,115) (33,155) (3,326,270)| |Transfers between funds 16 (b)|70,433 (70,433) -|(1,536) 1,536 -| |Net movement in funds (2,065,233) (475,146) (2,540,379)|(3,294,651) (31,619) (3,326,270)|

----- End of picture text -----

Consolidated and Concern (UK) Balance Sheets

as at 31 December 2024

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Notes Group|Group|Charity|Charity| |2024|2023|2024|2023| |Stg£|Stg£|Stg£|Stg£| |Fixed assets| |Tangible assets 9|319,142|253,452|219,323|200,230| |Total fixed assets 319,142|253,452|219,323|200,230| |Current assets| |Debtors and prepayments 10|8,690,355|9,807,700|9,271,530|10,346,047| |Cash at bank and in hand 11|17,960,610|11,207,811|17,448,387|10,683,083| |Total current assets 26,650,965|21,015,511|26,719,917|21,029,130| |Creditors:| |amounts falling due within one year 12|(23,445,509)|(15,203,986)|(23,424,729)|(15,173,170)| |Net current assets 3,205,456|5,811,525|3,295,188|5,855,960| |Net assets|16|3,524,598|6,064,977|3,514,511|6,056,190| |The funds of the charity:| |Restricted funds 16|1,093,477|3,158,710|1,093,477|3,158,710| |Unrestricted funds 16|2,431,121|2,906,267|2,421,034|2,897,480| |Total funds 3,524,598|6,064,977|3,514,511|6,056,190|

----- End of picture text -----

Reconciliation of funds:

Total funds brought forward 3,158,710 2,906,267 6,064,977 6,453,361 2,937,886 9,391,247 Total funds carried forward 16 1,093,477 2,431,121 3,524,598 3,158,710 2,906,267 6,064,977

The notes on pages 77-90 form part of these financial statements.

The financial statements on pages 74-90 were approved by the Board of Trustees on 30 April 2025.

The statement of financial activities includes all gains and losses recognised during the year. All income and expenditure derives from continuing activities.

The notes on pages 77-90 form part of these financial statements.

As permitted by section 408 of the Companies Act 2006, the individual charity’s statement of financial activities has not been included in these financial statements. The gross income of the charity is £35,950,694 (2023: £24,457,252) and the net result for the year is net expenditure of £2,541,679 (2023 net expenditure of £3,326,972).

Linda Horgan Victoria Akinboro Trustee Trustee 30 April 2025

76 Concern Worldwide (UK)

Annual Report and Accounts 2024 77

Consolidated Cash Flow Statement

for the year ended 31 December 2024

Notes Group Group 2024 2023 Stg£ Stg£ Cash flows from operating activities Net expenditure for the year (2,540,379) (3,326,270) Adjustments for: Depreciation of tangible assets 57,081 50,067 Interest earned (153,785) (111,845) Decrease in debtors 1,117,345 1,859,801 Increase in creditors 8,241,523 6,483,076 Net cash from operating activities 6,721,785 4,954,829 Cash flows from investing activities Purchases of tangible assets (122,771) (89,363) Interest received 153,785 111,845 Net cash from investing activities 31,014 22,482 Net increase in cash and cash equivalents in the year 6,752,799 4,977,311 Cash and cash equivalents at beginning of year 11,207,811 6,230,500 Cash and cash equivalents at end of year 11 17,960,610 11,207,811

As permitted by paragraph 1.12 of FRS 102, Concern (UK) has not prepared a statement of cash flows for the parent entity. The consolidated statement of cash flows above includes both the parent and subsidiary entity.

The notes on pages 77-90 form part of these financial statements.

(forming part of the financial statements) for the year ended 31 December 2024

which the Group is entitled to the resource, when receipt is probable and when the amount can be measured with sufficient reliability. In the case of monetary donations from the public this income is recognised when the donations are received, with legacies it is when it is probable that it will be received (i.e. where there is a grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached are within the control of the entity), whereas with Gift Aid income it is when all legislative requirements have been met and the amounts can be measured with reasonable certainty. Lottery income is recognised in the period when the lottery draw takes place. Grants from corporates, major donors and trusts are recognised on the same basis as Grants from governments and other co-funders (see below).

1. Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the group financial statements of Concern Worldwide (UK) (‘Concern (UK)’ or ‘the Charity’) and its subsidiary (collectively ‘the Group’).

a) Basis of preparation

The financial statements have been prepared in accordance with the Charities SORP (FRS102) applicable

to charities preparing their accounts in accordance with FRS102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011 and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention unless otherwise stated in the relevant accounting policy notes and on a going concern basis. In the application of the accounting policies the Trustees are required to make judgements, estimates and assumptions and the most important areas where the judgements affect the financial statements and could impact the results of reported operations are listed in note 20.

Grants and contracts from governments and other cofunders

Grants from governments and other co-funders, are recognised when the entity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Grants from government and other cofunders typically include the following conditions:

Basis of consolidation

The financial statements of Concern (UK) and ‘Concern (NI)’ are consolidated, on a line by line basis, to produce the Group financial statements. The consolidated entity is referred to as ‘the Group’.

Concern (UK) is a company limited by guarantee (registered number 04323646) and is a registered as a charity with the Charity Commission for England and Wales (charity number 1092236) and with the Office of the Scottish Charity Regulator (charity number SC038107). Concern (UK) meets the definition of a Public Benefit Entity under FRS 102.

Concern Worldwide (Northern Ireland) (‘Concern (NI)’) is a company limited by guarantee registered in Northern Ireland (company number NI019332) and as a charity with the Charity Commission for Northern Ireland (charity number 108592). Concern Worldwide (UK) (‘Concern (UK)’) is the sole member of Concern (NI), therefore, Concern (NI) is regarded as a subsidiary of Concern (UK). Concern (NI) meets the definition of a Public Benefit Entity under FRS 102.

In the absence of such conditions, assuming that receipt is probable and that the amount can be reliably measured, grant income is recognised once the entity is notified of entitlement.

Trading and other income

Trading and other income includes retail income from the sale of donated goods through shops. Income is recognised net of value added tax.

Consortia arrangements

Donated goods for resale are recognised within retail income when they are sold.

Income receivable and resources expended by Concern (UK), as a member of a consortium, are reflected in the Statement of Financial Activities only to the extent that the organisation is directly responsible for the management and utilisation of the funds. Amounts received by the Charity, as an agent for other consortium members, are not recorded as income. Cash held on behalf of consortium members is included in creditors.

Gift in Kind

Concern (NI) recognises volunteers support in running the shops and valued their contributions by estimating the cost that Concern (NI) would have incurred through employing additional staff if volunteers were not available to provide the service. The estimate is based on current market rate salaries of staff that would need to be employed to replace volunteer support. Any other Gifts in Kind are measured at their actual costs that would have been incurred.

b) Income

Income in the statement of financial activities is recognised only when the Group is legally entitled to the income, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the Group.

c) Expenditure

Resources expended are analysed between costs of charitable activities and costs of raising funds. The costs of each activity are separately accumulated, disclosed and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefit is

Donations, legacies and lottery

This income (which consists of monetary donations from the public, corporates, trusts, legacies, major donors (including Disasters Emergency Committee (DEC) appeals together with related Gift Aid income) is recognised in the period in

78 Concern Worldwide (UK)

Annual Report and Accounts 2024 79

required in settlement and the amount of the obligation can be measured reliably.

Support costs, which cannot be attributed directly to one activity, are allocated in proportion to estimated staff time spent on each activity.

The costs of public campaigns, together with related salary costs, which are undertaken to meet the dual purposes of raising funds and of promoting awareness of issues in the developing world, are split between costs of raising funds and costs of charitable activities on the basis which seem the most reasonable and appropriate for each type of campaign.

Costs of charitable activities

The cost of charitable activities comprises costs of overseas programmes and of policy, advocacy and campaigning work together with related support and governance costs. Concern (UK) works in the developing world by providing resources to the overseas branches of its parent company, Concern Worldwide. All costs of charitable activities are recognised on an accruals basis. Governance costs (which are included under this heading) represent the salaries, direct expenditure and overhead costs incurred on the strategic, as opposed to day to day, management of Concern (UK), and on compliance with constitutional and statutory requirements.

Costs of raising funds

Fundraising costs include the costs of advertising, producing publications, printing and mailing fundraising material, staff costs in these areas and an appropriate allocation of central overhead costs. All costs of raising funds are recognised on an accruals basis.

d) Funds

Concern (UK) maintains various types of funds as follows: Restricted Funds

Restricted funds represent grants, donations and legacies received which can only be used for particular purposes as specified by the relevant donor. Such purposes are within the overall aims of the organisation.

Unrestricted Funds

Unrestricted funds represent amounts which are expendable at the discretion of the Board of Trustees (‘the Board’) in furtherance of the overall objectives of Concern (UK). They consist of designated funds and general funds.

Designated funds represent amounts that have been set aside for specific purposes, which would otherwise form part of the general reserves of the organisation. Specifically, Concern (UK) sets aside funds so that it can protect its ongoing programme of work from unexpected variations in income and to finance fixed assets for on-going use.

General funds represent amounts which are expendable at the discretion of the Board in furtherance of the objectives of the Charity. Such funds may be held in order to finance working capital or to finance the start-up of new programmes pending receipts of funds.

e) Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Assets which cost less than £750 are not capitalised.

Depreciation is calculated to write off the original cost of the tangible fixed assets, less estimated residual value, over their expected useful lives, on a straight line basis at the following annual rates:

Leasehold premises........................3% Furniture & equipment ................10% Other equipment ..........................20% Computer equipment ..................33%

A full year’s depreciation is charged in the year of acquisition with none in the year of disposal. Provision is also made for any impairment of tangible fixed assets below their carrying amounts.

f) Stocks

Unsold donated items (donated to Concern (NI)’s shops) are not included in closing stock since their cost is nil and their value is uncertain until sold.

g) Financial instruments

Debtors are recognised at the settlement amount due after any discount offered. Income recognised by the Company from governments and other co-funders, but not yet received at year end, is included in debtors.

Cash at bank and in hand is comprised of cash on deposit at banks requiring less than 3 months notice of withdrawal. These are carried at amortised cost.

Creditors are recognised where the entity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be reliably measured. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due and at their present value where the time value of money is deemed significant. Funds already received from donors, that do not meet the criteria for recognition as income, are shown in creditors.

h) Provisions

Provisions are recognised where the Group has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be reliably measured or estimated. Provisions are normally recognised at their estimated settlement amount and at their present value where the time value of money is significant.

i) Pensions

Concern (UK) makes payments into individual externally administered defined contribution pension schemes for qualifying members of staff. The payments to the schemes are charged to the statement of financial activities in the year to which they relate (note 8).

j) Foreign Currencies

The financial statements are prepared in sterling (Stg£) which is the Company’s functional currency because the majority of the funds raised by the Company are in sterling. Transactions denominated in other currencies are translated into sterling at the rate of exchange prevailing at the transaction date or at a contracted rate. Monetary assets and liabilities denominated in other currencies have been translated into sterling at the exchange rates ruling at the balance sheet date or the contracted rate, and any resulting gains or losses are

k) Taxation

Concern (UK) is a charitable company for UK corporation tax purposes. Accordingly, the Charity is exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Irrecoverable VAT is included in the costs when they are incurred.

l) Leases

Rentals payable under operating leases are charged to the statement of financial activities on a straight-line basis over the lease terms. Rent incentives are recognised on a straight line basis over the lease term (length of the lease) or to the break clause if in place.

2. Incoming Resources

(a) Income from donations and legacies

Restricted Unrestricted Group Total 2024 2024 2024 Stg£ Stg£ Stg£ Individual giving and community fundraising 876,969 3,567,114 4,444,083 Corporates, major donors and trusts 742,647 216,367 959,014 Concern Worldwide grant (note 18) - 876,000 876,000 Disasters Emergency Committee (DEC) 1,179,370 - 1,179,370 Legacy income - 297,941 297,941 Total 2,798,986 4,957,422 7,756,408*

*DEC is an umbrella group of UK charities which coordinates and launches collective appeals to raise funds to provide emergency aid and rapid relief to people caught up in disasters and humanitarian crises around the world.

Restricted Unrestricted Group Total 2023 2023 2023 Stg£ Stg£ Stg£ Individual giving 1,306,809 3,539,860 4,846,669 Corporates, major donors and trusts 1,195,540 212,739 1,408,279 Concern Worldwide grant (note 18) - 533,000 533,000 Disasters Emergency Committee (DEC)* 4,976,030 - 4,976,030 Legacy income - 496,334 496,334 Community fundraising 51,373 205,824 257,197 Total 7,529,752 4,987,757 12,517,509

(b) Income from charitable activities –grants and contracts from governments and other co-funders

Group Total Group Total 2024 2023 Stg£ Stg£ Foreign, Commonwealth and Development Office (FCDO) 16,780,700 8,702,690 Other government income SIDA 537,098 515,588 Guernsey Overseas Aid 46,440 105,496 Other co-funding UN 9,962,060 1,178,189 ECHO 531,991 596,150 Comic Relief - 500,000 Total 27,858,289 11,598,113

Income from government grants comprises grants to fund the charitable activities of Concern (UK).

(c) Trading and other income

Group Total Group Total 2024 2023 Stg£ Stg£ Retail income 713,896 648,396 Deposit interest 153,785 111,845 Total 867,681 760,241

All trading and other income was unrestricted in both the current and prior year. Retail income includes Gift in Kind of the value of £104,832 (2023: £99,696).

80 Concern Worldwide (UK)

Annual Report and Accounts 2024 81

3. Expenditure on charitable activities

Expenditure on charitable activities can be analysed as shown below. Expenditure on overseas programmes represents contributions by Concern (UK) to the overseas programmes of Concern Worldwide.

2024 Direct Support Group costs costs* Total Stg£ Stg£ Stg£ Overseas programmes Livelihood 7,239,631 105,128 7,344,759 Health 4,478,559 65,034 4,543,593 Education 119,039 1,729 120,768 Integrated 5,765,537 83,722 5,849,259 Emergency 15,190,175 220,579 15,410,754 Total overseas programmes 32,792,941 476,192 33,269,133 Policy, Advocacy and Campaigning 862,781 203,132 1,065,913 Governance (note 5) 28,628 74,236 102,864 Total charitable expenditure 33,684,350 753,560 34,437,910 2023 Direct Support Group costs costs* Total Stg£ Stg£ Stg£ Overseas programmes Livelihood 1,033,454 18,048 1,051,502 Health 1,189,026 20,765 1,209,791 Education 757,122 13,222 770,344 Integrated 2,945,007 51,430 2,996,437 Emergency 16,772,570 292,910 17,065,480 Total overseas programmes 22,697,179 396,375 23,093,554 Policy, Advocacy and Campaigning 741,850 234,753 976,603 Governance (note 5) 36,227 85,931 122,158 Total charitable expenditure 23,475,256 717,059 24,192,315

*See note 6

4. Cost of raising funds

Occupancy & other Total 2024 Campaign Staff direct direct Support Group costs costs costs costs costs* Total Stg£ Stg£ Stg£ Stg£ Stg£ Stg£ Individual giving 1,245,630 1,570,656 332,549 3,148,835 217,184 3,366,019 Corporates, major donors and trusts 16,780 438,450 103,219 558,449 50,782 609,231 Legacy 28,259 - - 28,259 - 28,259 Community fundraising - 28,413 12,406 40,819 10,135 50,954 Retail costs 10,849 326,422 182,912 520,183 10,201 530,384 Total 1,301,518 2,363,941 631,086 4,296,545 288,302 4,584,847

Occupancy & other Total 2023 Campaign Staff direct direct Support Group costs costs costs costs costs* Total Stg£ Stg£ Stg£ Stg£ Stg£ Stg£ Individual giving 1,075,563 1,244,157 282,766 2,602,486 260,393 2,862,879 Corporates, major donors and trusts 16,975 432,617 105,223 554,815 52,547 607,362 Legacy 9,390 - - 9,390 - 9,390 Community fundraising - 82,823 23,447 106,270 6,460 112,730 Retail costs 8,082 258,597 143,401 410,080 7,377 417,457 Total 1,110,010 2,018,194 554,837 3,683,041 326,777 4,009,818

*see note 6

5. Governance costs

2024 2023 Support Group Support Group Direct costs* Total Direct costs Total Stg£ Stg£ Stg£ Stg£ Stg£ Stg£ Staff costs - 57,503 57,503 - 52,022 52,022 Legal and professional fees 19,264 1,563 20,827 21,891 648 22,539 Office and other costs 9,364 15,170 24,534 14,336 33,261 47,597 Total 28,628 74,236 102,864* 36,227 85,931 122,158

*see note 6

82 Concern Worldwide (UK)

Annual Report and Accounts 2024 83

6. Support costs

Where support costs are attributable to a particular activity they are allocated directly to it. Where support costs are incurred to further more than one activity they are apportioned between the relevant activities based on the amount of staff time that each activity absorbs. The allocation of the main types of support costs is detailed below.

Policy, 2024 Overseas Advocacy & Group programmes Campaigning Governance Fundraising Total Stg£ Stg£ Stg£ Stg£ Stg£ Administration and finance 289,020 134,604 74,236 246,774 744,634 Other support costs 187,172 68,528 - 41,528 297,228 Total support costs 476,192 203,132 74,236 288,302 1,041,862 Policy, 2023 Overseas Advocacy & Group programmes Campaigning Governance Fundraising Total Stg£ Stg£ Stg£ Stg£ Stg£ Administration and finance 210,119 154,114 85,931 282,542 732,706 Other support costs 186,256 80,639 - 44,235 311,130 Total support costs 396,375 234,753 85,931 326,777 1,043,836

7. Other information

2024 2023 Stg£ Stg£ Net expenditure for the year is after charging the following items: Depreciation of tangible fixed assets (note 9) 57,081 50,067 Auditor’s remuneration (including expenses) 24,562 26,440 Direct reimbursement of expenses to Trustees 847 1,230 Payments under operating leases for premises 228,133 228,133

8. Staff

(a) Numbers and costs

The aggregate payroll costs of employees were as follows:

2024 2023 Group Group Stg£ Stg£ Wages and salaries 2,728,428 2,294,703 - Temporary agency staff costs 197,883 Social welfare costs 275,778 233,020 Other pension costs 185,404 175,150 3,387,493 2,702,873

Other pension costs include employer contributions to individual staff member pension schemes of £152,986 (2023: £134,891) as well as the cost of insurance policies that provide benefits in the event of the death or ongoing incapacity of staff members totalling £32,418 in 2024 (2023: £40,259).

Remuneration, including pension contributions, paid to the key management of Concern (UK) (the executive management team as detailed on page 45 of the annual report) amounted to £506,074 in 2024 (2023: £458,102). The average number of employees during the year analysed by function was as follows:

2024 2023 No. No. Management 7 6 Development 7 5 Marketing and fundraising 54 42 Administration 5 8 73 61

(b) Salary range

The number of employees whose remuneration amounted to over £60,000 in the year was as follows:

2024 2023 No. employees No. employees £60,001 to £70,000 3 1 £70,001 to £80,000 1 1 £80,001 to £90,000 1 2

Remuneration includes salaries but excludes employer pension scheme contributions. Contributions to defined contribution schemes amounted to 7.5% of salary in 2024 (2023: 7.5%). No contributions were made to defined benefit schemes for employees.

Concern (UK) has a remuneration policy that has been agreed by the Board. This policy states that the Charity seeks to be competitive within each market in which it operates As a principle this means that Concern (UK) has pitched its salaries at the median of the market place. A salary grading structure is in place and has been approved by the Board.

(c) Remuneration of Board members

None of the Trustees of Concern (UK) received remuneration for their services. Total costs of £2,426 (2023: £4,243) were incurred by the Trustees in travelling to and attending meetings of the Board in 2024 or training of which £847 (2023: £1,230) was paid directly to one trustee (2023: 6), while £1,579 (2023: £3,013) was paid to third parties by Concern (UK).

Concern (UK) has a programme in place whereby the Trustees periodically visit a Concern Worldwide country of operation in order to ensure that they are familiar with Concern’s work on the ground. The costs of these visits (which comprise medicals, visas, economy flights and basic accommodation) are generally borne by the Charity and there were no such costs incurred in 2024 (2023: £4,464).

84 Concern Worldwide (UK)

Annual Report and Accounts 2024 85

9. Tangible assets

Leasehold Furniture & Computer premises equipment equipment Total Stg£ Stg£ Stg£ Stg£ Group tangible assets Cost At beginning of year 356,018 357,456 69,523 782,997 Additions in year 56,047 66,724 - 122,771 Disposals - (176,256) (43,059) (219,315) At end of year 412,065 247,924 26,464 686,453 Depreciation At beginning of year 206,158 262,145 61,242 529,545 Charge for year 12,362 38,682 6,037 57,081 Disposals - (176,256) (43,059) (219,315) At end of year 218,520 124,571 24,220 367,311 Net book value At 31 December 2024 193,545 123,353 2,244 319,142 At 31 December 2023 149,860 95,311 8,281 253,452 Charity tangible assets Cost At beginning of year 356,018 284,752 69,522 710,292 Additions in year 56,047 6,995 - 63,042 Disposals - (176,257) (43,058) (219,315) At end of year 412,065 115,490 26,464 554,019 Depreciation At beginning of year 206,158 242,662 61,242 510,062 Charge for year 12,362 25,550 6,037 43,949 Disposals - (176,256) (43,058) (219,315) At end of year 218,520 91,956 24,220 334,696 Net book value At 31 December 2024 193,545 23,534 2,244 219,323 At 31 December 2023 149,860 42,090 8,280 200,230

11. Cash at bank and in hand

Group Group Charity Charity 2024 2023 2024 2023 Stg£ Stg£ Stg£ Stg£ Funds held in UK banks 17,960,610 11,207,811 17,448,387 10,683,083

12. Creditors: amounts falling due within one year

Group Group Charity Charity 2024 2023 2024 2023 Stg£ Stg£ Stg£ Stg£ Trade creditors 500,595 623,981 486,315 617,133 Amounts advanced by governments and other co-funders (i) 3,938,507 2,871,760 3,938,507 2,871,760 Accruals 2,761,736 2,907,516 2,742,426 2,883,658 Amount owed to parent company (ii) 16,220,769 8,776,585 16,220,769 8,776,585 Sundry creditors 23,902 24,144 36,712 24,034 23,445,509 15,203,986 23,424,729 15,173,170

(i) Balances with co-funders comprises amounts received from donors that do not yet meet the criteria for recognition of income.

(ii) The amounts owed to the parent company comprise of operational expenses paid on behalf of Concern (UK) by the parent company and is repayable on demand.

13. Activities of consolidated subsidiary – Concern (NI)

Activities of consolidated Concern (NI)

2024 2023 Stg£ Stg£ Income 738,684 715,112 Expenditure (737,384) (714,409) Net income 1,300 703 Assets 666,446 611,319 Liabilities (656,359) (602,532) Net assets 10,087 8,787

10. Debtors and prepayments

Group Group Charity Charity 2024 2023 2024 2023 Stg£ Stg£ Stg£ Stg£ Amounts due from governments and other co-funders 7,867,025 8,744,149 7,867,025 8,744,149 Gift Aid receivable 618,725 850,141 599,747 840,081 Accrued income 10,092 38,301 4,037 35,860 Sundry debtors 146,389 106,915 138,362 100,496 Prepayments 48,124 68,194 38,431 58,299 Amount owed from subsidiary undertaking - - 623,928 567,162 8,690,355 9,807,700 9,271,530 10,346,047

All amounts included within debtors and prepayments fall due within one year.

86 Concern Worldwide (UK)

Annual Report and Accounts 2024 87

14. Movement in receivables and advances from governments and other co-funders

Opening Balance Movement Closing Balance 2024 during the year 2024 Stg£ Stg£ Stg£ Amounts due from governments and other co-funders (note 10) 8,744,149 (877,124) 7,867,025 Amounts advanced by governments and other co-funders (note 12) (2,871,760) (1,066,747) (3,938,507) 5,872,389 (1,943,871) 3,928,518 Analysis of movement: Cash received during the year (31,712,386) Income earned during the year 29,768,515 (1,943,871)

15. Analysis of changes in net debt

At 1 Jan 2024 Cash flows At 31 Dec 2024 Cash and cash equivalents Cash 11,207,811 6,752,799 17,960,610 Total 11,207,811 6,752,799 17,960,610

16. Group and Charity funds

(a) Reconciliation of funds

Restricted Unrestricted Total Total Funds Funds 2024 2023 Stg£ Stg£ Stg£ Stg£ Group Total funds at beginning of year 3,158,710 2,906,267 6,064,977 9,391,247 Net movement in funds for the year (2,065,233) (475,146) (2,540,379) (3,326,270) Total funds at end of year 1,093,477 2,431,121 3,524,598 6,064,977 Charity Total funds at beginning of year 3,158,710 2,897,480 6,056,190 9,383,163 Net movement in funds for the year (2,065,233) (476,446) (2,541,679) (3,326,973) Total funds at end of year 1,093,477 2,421,034 3,514,511 6,056,190

16. Group and Charity funds (cont.)

(b) Group movements in funds

Opening balance Closing balance 1 January 31 December 2024 Income Expenditure Transfers 2024 Stg£ Stg£ Stg£ Stg£ Stg£ Restricted funds Afghanistan - 1,243,508 (1,243,508) - - Bangladesh 56,347 1,836,393 (1,889,053) (3,687) - Burkina Faso - 303,003 (303,003) - - Burundi – Rwanda 50,013 116,349 (94,516) (13) 71,833 Democratic Republic of Congo 68,233 5,989,431 (6,057,664) - - Central African Republic - 8,834 (8,834) - - Chad - 218,452 (207,347) - 11,105 Ethiopia 240,000 825,335 (894,376) - 170,959 Gaza - 506,149 (114,894) - 391,255 Haiti - 1,068 - - 1,068 Syria-Iraq - 5,955 (5,955) - - Kenya 100,304 287,370 (294,078) - 93,596 Lebanon - 2,014,181 (1,999,482) (5,682) 9,017 Liberia - 14,259 (14,259) - - Malawi - 76,071 (76,071) - - Niger - 919,655 (919,655) - - Pakistan 389,382 5,537,938 (5,928,073) 753 - Republic of Sudan 50 1,397,594 (1,397,594) (50) - Sierra Leone - 1,968,995 (1,968,995) - - Somalia 67,787 3,199,103 (3,261,299) (5,591) - South Sudan - 1,734,812 (1,680,064) - 54,748 Türkiye 970,497 96,258 (1,122,050) 55,295 - Ukraine 1,216,097 321,219 (1,312,170) 64,750 289,896 HQ Projects - 2,035,343 (2,000,001) (35,342) - Total restricted funds (i) 3,158,710 30,657,275 (32,792,941) 70,433 1,093,477 Unrestricted funds General funds (ii) 1,015,761 5,825,103 (6,229,816) (206,858) 404,190 Designated funds: Tangible asset fund (iii) 331,262 - - 18,891 350,153 Programme continuity fund (iv) 1,559,244 - - 117,534 1,676,778 Total unrestricted funds 2,906,267 5,825,103 (6,229,816) (70,433) 2,431,121 Total funds 6,064,977 36,482,378 (39,022,757) - 3,524,598

88 Concern Worldwide (UK)

Annual Report and Accounts 2024 89

16. Group and Charity funds (cont.)

(b) Group movements in funds (continued)

The above funds carried forward at 31 December 2024 represent:

(i) Income from appeals and donations which were not yet applied in the countries to which the appeals and donations related.

(ii) Funds for use at the discretion of the Board to expand the activities of Concern (UK).

(iii) The net book amounts already invested in or contractually committed to tangible fixed assets for use by Concern (UK).

(iv) The net amount that the Trustees have agreed to be set aside to ensure that the organisation can protect its ongoing programme of work from unexpected variances in income.

Restricted Unrestricted Total Funds Funds Funds Stg£ Stg£ Stg£ Group Funds balances at 31 December 2024 are represented by: Tangible fixed assets - 319,142 319,142 Current assets 1,093,477 25,557,488 26,650,965 Current liabilities - (23,445,509) (23,445,509) 1,093,477 2,431,121 3,524,598 Charity Funds balances at 31 December 2024 are represented by: Tangible fixed assets - 219,323 219,323 Current assets 1,093,477 25,626,440 26,719,917 Current liabilities - (23,424,729) (23,424,729) 1,093,477 2,421,034 3,514,511

17. Pensions

19. Commitments and contingencies

2024 2023 Stg£ Stg£ Total payments due within: – one year 177,486 194,161 – two to five years 338,963 463,772 – more than five years 537 641 516,986 658,574

c) During 2024, Concern (UK) was the lead agency in four consortia of non-governmental organisations (2023: 3) that were awarded grants and contracts from institutional co-funders to fund programme activities. The total value of these grants and contracts is £63,973,930 (2023: £63,673,930). Of this amount, £23,267,471 is expected to be spent by Concern (UK) (2023: £23,818,827) and the balance will be utilised by the other consortia members. In 2024, expenditure of these grants and contracts totalled £23,837,817 (2023: £658,808). Of this amount, £10,760,125 (2023: £470,463) was utilised by Concern (UK) and the remainder was utilised by the other consortia members.

As Concern (UK) signed the agreements and contracts with the institutional co-funders, it has obligations in relation to monitoring and reporting the full expenditure of these grants, and these obligations remain until the projects have been fully concluded. Concern (UK) may also have liability for any disallowances by the donor that cannot be recovered from the other consortia members. No provision or disclosure has been made in these accounts for any such liabilities (for which Concern (UK) is jointly and severally liable), because the likelihood of them materialising is believed to be remote.

The analysis of funds held, received on behalf of and paid to other consortia members during the year is outlined below:

Opening Funds received Funds transferred to Closing Balance during the year the consortia members Balance Stg£’000 Stg£’000 Stg£’000 Stg£’000 Funds relating to consortia members 2,556 21,043 (21,174) 2,425

The Charity contributes to individual pension schemes for eligible staff. The total pension contributions charged to the statement of financial activities amounted to £152,986 (2023: £134,891). An accrual of £30,189 (2023: £24,907) in respect of pension costs is included in creditors at 31 December 2024.

18. Related party disclosure

In order to achieve its mission, Concern (UK) supports the overseas programmes of Concern Worldwide. During 2024, Concern (UK) provided total funds of £32,792,941 (2023: £22,697,179) to Concern Worldwide for those programmes (see Appendix 1 for details).

During 2024, Concern Worldwide awarded Concern (UK) a grant of £876,000 (2023: £533,000) to fund elements of its UK-based activities. This amount is reflected in income from donations and legacies (note 2) and is included in the net amount owed to the parent company at year end (note 12).

The Charity is a member of the Disasters Emergency Committee (DEC) and in the year paid a subscription of £30,000 (2023: £30,000). Concern (UK)’s Executive Director is a trustee of the DEC. Concern (UK)’s income for the year (note 2) includes £1,179,370 (2023: £4,796,030) from DEC appeals. Of this amount, £911,258 (2023: £4,650,713) was outstanding at year end and is included in amounts due from governments and other co-funders (note 10).

90

Annual Report and Accounts 2024 91

Concern Worldwide (UK)

20. Accounting estimates and judgements

In preparing the consolidated financial statements, the Trustees are required to make estimates, judgements and assumptions. The most important areas where the judgements affect the financial statements and could impact the results of reported operations are listed below.

Income recognition

In applying the income recognition principles of the Charities SORP at contract inception, where contract terms are less formal, Management are occasionally required to apply judgement to ascertain whether a contract is performance or non-performance based. Furthermore, unless inappropriate to do so based on the terms, Management typically uses incurred expenditure as means to measure contract progress. In doing this a qualitative assessment of the status of a project is made in addition to the quantitative analysis prior to income recognition. Management monitors the pattern of income recognition at a donor contract level and assesses the impact of contract modifications on an ongoing basis in order to ensure the pattern of income recognition is in line with the accounting policy.

Cost allocation

Support costs (note 6), which cannot be attributed directly to one activity, are allocated in proportion to estimated staff time spent on each activity. Management perform the cost allocation process annually with due regard to prior year consistency and assess if a change in allocation basis is appropriate from time to time.

21. Post balance sheet events

There have been no post balance sheet events that would require adjustment to or disclosure in these financial statements.

22. Approval of financial statements

These financial statements were approved by the Board on 30 April 2025.

Appendix

(not forming part of the financial statements)

Expenditure on charitable activities by country

In order to achieve its mission, Concern (UK) supports the overseas programmes of Concern Worldwide. During 2024 Concern (UK) funded Concern Worldwide operations in the following countries:

2024 2023 Stg£ Stg£ Afghanistan 1,395,516 1,333,295 Bangladesh 1,982,941 208,022 Burkina Faso 441,968 296,951 Burundi – Rwanda 142,369 174,272 Democratic Republic of Congo 6,102,582 1,498,907 Central African Republic 144,786 299,687 Ethiopia 1,028,753 1,235,058 Gaza 114,892 - Haiti - 96,886 India 5,328 - Syria – Iraq 5,955 119,304 Kenya 294,078 560,713 Lebanon 2,044,030 102,387 Liberia 33,126 190 Malawi 101,557 14,788 Niger 1,029,050 410,287 Nepal - 2 Pakistan 5,943,109 3,376,104 Republic of Sudan 1,479,952 257,429 Sierra Leone 2,106,332 193,869 Somalia 3,463,501 3,532,868 South Sudan 1,805,361 833,883 Chad 212,169 328,966 Türkiye 1,122,050 3,248,733 Ukraine 1,312,170 4,513,794 Yemen 481,366 60,784 Total direct overseas programme costs 32,792,941 22,697,179 Support costs 476,192 396,375 Total overseas programme costs 33,269,133 23,093,554 Policy, Advocacy and Campaigning (UK) 1,065,913 976,603 Governance 102,864 122,158 Total charitable expenditure 34,437,910 24,192,315

93

Annual Report and Accounts 2024

We would not have been able to carry out our work in 2024 without the generous support of many individuals, institutions, organisations, trusts and foundations, some of whom are listed below.

A sincere thank you to our community groups and volunteers for their hard work and everyone who donates on a regular basis, giving us the confidence to plan ahead. We are also very grateful to individuals who have thoughtfully left us a legacy.

Catholic Relief Services Comic Relief

Concern Philanthropic Circle Members Disasters Emergency Committee EA Foundation Guernsey Overseas Aid innocent foundation JCDecaux Ireland Klaus and Gertrud Conrad Foundation Milton Damerel Trust Norwegian Refugee Council One Foundation READ Foundation Sahel Regional Fund Start Network

The Religious Society of Friends (Quakers) UN International Organisation for Migration UK government (Foreign and Commonwealth Development Office)

Whole Planet Foundation

Samiya fled her home in West Darfur, Sudan after it was attacked in 2023, and eventually made her way to a refugee camp in neighbouring Chad. Her one-year-old son Faheem was screened at a Concern-supported health centre and diagnosed with severe acute malnutriton. Photo: Kieran McConville/Concern Worldwide

London The Foundry 17 Oval Way London SE11 5RR 0800 032 4001 enquiries.info@concern.net

Belfast

47 Frederick Street Belfast BT1 2LW 028 9033 1100 enquiries.info@concern.net

www.concern.org.uk

Concern Worldwide (UK) registered charity numbers 1092236 (England and Wales) and SC038107 (Scotland). A charitable company limited by guarantee, registered in England and Wales under company number 4323646.