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2020-12-31-accounts

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Trustees’ Report and Audited Financial Statements for the year ended 31 December 2020

Pages

Trustees’ Annual Report 1 - 13
Independent Auditors’ Report 14 - 17
Statement of Financial Actvites 18
Balance Sheet and Trustees’ signatures 19
Notes to the Financial Statements: 20 - 26
1
Accountng Policies		 20
2 - 7
Details of Income		 21 - 22
8
Details of Expenditure		 23 - 24
9 - 13
Balance Sheet items and other notes		 25
14 -15
Funds Analysis and Related Party Transactons		 26

Audited by Critchleys Audit LLP, Oxford

PBI UK is a non-governmental organisation working with communities around the world to address conflicts in non-violent ways. Registered in England, Company Reg. No: 03912587, Charity Reg. No: 1101016

www.peacebrigades.org.uk

PBI UK patrons: Sir Nicolas Bratza, Sir Henry Brooke CMG (1936-2018), Lord Carnwath CVO, Julie Christie, John Dew, Lord Lester of Herne Hill QC, Professor Jenny Pearce, Sir Peter Roth, Lord Scott of Foscote, Juliet Stevenson, Sir Jeffery Jowell KCMG QC, Samuel West

Trustees’ Annual Report for Peace Brigades International United Kingdom Section (PBI UK) for the period 1 January to 31 December 2020

Reference and administrative details

Structure, governance and management

PBI UK is a charitable company limited by guarantee. It was incorporated under a Memorandum of Association on 19 January 2000 and is governed under its Articles of Association. It was registered with the Charity Commission on 3 December 2003.

Trustees are sought through adverts in journals, websites and newspapers, particularly those with a connection to the human rights and charity sectors. Potential trustees are invited to a formal interview by one or more existing trustees. If their applications progresses, they are then invited to attend an initial trustee meeting as an observer to gain more knowledge and understanding of the organisation and if appointed they are invited to meet with staff and provided with an induction pack of key documents.

The Articles of Association require a minimum number of three trustees at any time, and that at least one third of trustees must retire each year even if they offer themselves for re-appointment.

All trustees are members of the Board of Trustees. They meet at least six times a year to administer the charity’s activities and at other times to carry out strategic planning. A full-time paid director is appointed by the Board of Trustees to manage the day-to-day operations of the organisation, including the supervision of paid staff and office volunteers.

PBI UK supports (both operationally and financially) the projects of Peace Brigades International (“PBI”), a non-profit organisation incorporated in the USA and registered as an overseas company (registered number FCO19368) in the UK under s1046 of the Companies Act 2006, and through which the protective accompaniment programmes are carried out.

PBI UK is one of 14 country groups around the world that support the field programmes of PBI, through which teams of trained international volunteer observers are sent to areas of conflict and repression to provide non-violent protective accompaniment to local human rights defenders. In 2020 field programmes were operating in Colombia, Guatemala, Honduras, Indonesia, Kenya, Mexico, Costa Rica and Nepal. As a result of the COVID 19 pandemic PBI UK has incorporated digital approaches to build the resilience and capacity of HRDs remotely and ensure they have the support they need from the international community during these challenging times.

Although PBI UK is constituted as an independent body with separate legal responsibility, it adheres to guiding principles of PBI laid down at an international level, and continued use of the PBI name is dependent on this.

Objectives and activities

The objects of the charity are: “To promote human rights for the benefit of the public by:

  1. Securing the enforcement of human rights law and promoting the sound administration of human rights law through accompanying and observing persons from organisations promoting human rights and preventing human rights abuses and people whose lives are in danger from the work they do provided that this work does not extend to promoting a political purpose (including a change in the law or government policy or the administrative decisions of the government authorities); and

  2. Raising awareness of human rights and human rights abuses provided that this work does not extend to promoting a political purpose (including a change in the law or government policy or the administrative decisions of government authorities).

For the purposes of this object ‘human rights’ means the abolition of torture, slavery, forced labour, extra-judicial killing (such as genocide) and those rights secured under or by virtue of:

In accordance with the above objectives, and with due regard to the published Charity Commission guidance on the operation of the Public Benefit requirement of the Charities Act 2011, the trustees have undertaken appropriate activities in furtherance of those aims for the public benefit.

In the UK, our achievements contribute towards four overarching and interlocking objectives, based on our strategic plan (2018-2020).

With limited staff resources, the nature and ethos of PBI UK is such that many of its activities are carried out with the support of volunteers. A significant extra level of human resource is provided by its team of highly committed office volunteers and former field volunteers. The organisation benefited from a minimum 50 days of unpaid volunteering during the year, and a crucial contribution to the effectiveness of its work. PBI UK has an extensive network of returned field volunteers who contribute to advocacy, communication and fundraising activities.

We are also grateful for the continued support of our pro bono legal network, who provide invaluable expertise to help protect and build the resilience of human rights defenders. Valued partners Simmons & Simmons and the Alliance for Lawyers at Risk make a vital contribution to our work, whether through advocacy, legal advice, or capacity building.

Financial Review

PBI UK raised a total of £182,327 during 2020 thanks to the generosity and commitment of our valuable donors. The expenditure for the year was £228,718, meaning that reserves were decreased during the year by a total of £46,392. PBI UK was able to manage this decrease due to relatively high reserve levels at the start of 2020. Unrestricted reserves at the year-end were £24,207, representing 1 month’s future total expenditure, although this does not meet the Charity’s policy of holding a reserves ‘green zone’ of between three and six months of future expenditure. Year-end total reserves of £50,110 are split into £25,903 of restricted funds and £24,207 unrestricted.

Who we worked with

Peace Brigades International (PBI) protects human rights defenders as a strategy for enabling civil society to flourish and advancing human rights worldwide. In 2020, PBI provided direct support to 51 organisations comprising more than 1,200 human rights defenders, enabling Land and Environmental Rights Defenders (LERDs), Women Human Rights Defenders (WHRDs) and defenders working on the rule of law to continue and expand their work for human rights and social justice. These defenders in turn served thousands of victims of human rights violations, defended countless migrants, refugees, and internally displaced people, and fought for the rights of indigenous, LGBT+, peasant and slum communities. Approximately one million people benefit from PBI’s support across many different communities in seven countries.

In order to address the complex range of risks and constraints that human rights defenders and vulnerable communities face, PBI employs a strategy of “integrated protection”, which incorporates a physical presence on the ground and international accompaniment outside the field. This approach combines a protective accompaniment programme with capacity-building, transnational advocacy and solidarity, together with local visibility, influence, risk monitoring, reporting and international awareness-raising, galvanizing political and technical support from specialised networks, bridging, facilitating access to funders, and key experts as well as influential stakeholders. Together these activities generate a type of diplomatic protective shield and offer a comprehensive package of support that enable HRDs to build their resilience and develop tailored strategies for their protection. Given the grassroots and humble nature of their work and life styles, access to these resources can be limited and for some HRDs completely unfeasible. PBI act as a neutral and independent source of reliable information for diplomatic representatives and other stakeholders in the field and internationally, playing a key role in advising the UK government, the legal community, the EU and the UN on HRD support and protection practices.

This strategy of integrated protection saves lives, prevents attacks against HRDs, actively engages influential stakeholders into protection actions, dissuades perpetrators from their attempts to obstruct valuable human rights work whilst building the resilience of activists and other members of civil society.

"International support from PBI has strengthened us a lot. The corporations don’t like it. They have realised that ASODEBICOQ is not alone. We feel stronger and supported. We couldn’t hold demonstrations and occupations before but since PBI has been supporting us we have been able to do it. PBI is also part of Quimistan. We are like sisters and brothers."

In 2020 PBI UK directly protected rights defenders on the ground with the backing of our international advocacy work. In Colombia, Guatemala, Costa Rica, Honduras, Indonesia, Kenya, Mexico and Nepal contributed to the protection of HRDs at large and the thousands of people who form part of the vulnerable communities they support. In 2020 we stepped up our efforts to provide psychosocial support and resilience building tools to exiled Nicaraguan human rights defenders in Costa Rica. In Kenya and Nepal we concentrated our efforts on building the capacity of grass roots movements and HRDs and helping them monitor Human Rights violations using digital platforms

(https://nepalmonitor.org/). While we support defenders working on a range of human rights, we prioritise working with the following groups.

Land and environmental rights defenders (LERDs) : These HRDs are often indigenous, ethnic minority, afro-descendant defenders, who face additional insecurities because their rights are marginalised, they are disproportionately affected by conflict and forced displacement, and

they are more exposed to corporate abuse. Increasingly HRDs and rural communities, who work to defend human rights and the environment in the context of large-scale investment and development projects, are among those most threatened. Their right to free, prior and informed consent is consistently ignored or disproportionately implemented. While development models are implemented that ignore the will of local communities, alternative development models imagined by communities themselves receive little support and attention.

Women human rights defenders (WHRDs): Over half of the HRDs we support are women or members of the LGBT + collective. Women HRDs face additional forms of gender-based violence, including sexual violence, threats, harassment and defamation related to their status as women. WHRDs are frequently targeted and denigrated not only because of their campaigning but also because they challenge gender stereotypes. In addition, the efforts of WHRDs are hampered by a lack of resources for women’s organisations, lack of recognition for their work and entrenched resistance to women defenders’ participation in political and public life. They are essential to the defence of a plurality of basic rights, including access to healthcare, education, sexual rights, equality and freedom from violence.

Defenders working to uphold the rule of law: These defenders expose human rights abuses, make government and business accountable and legally represent and provide access to justice to victims of human rights violations such as sexual violence, extra judicial execution, or enforced disappearance. They include lawyers involved in emblematic cases such as crimes against humanity, social justice groups, leaders of displaced communities, journalists exposing corruption, and paralegals documenting and gathering evidence in shanty town areas.

Key achievements in the reporting period

Headline figures

Our achievements in the reporting period include:

OBJECTIVE 1: Ensure the safety of defenders at risk and protect their workspace

In order for human rights defenders to be able to carry out and expand their legitimate work for human rights and social justice, they must be able to work in relative safety. This safety relies on international advocacy work and awareness of their vital work, and on public recognition of their important contributions to the advancement of human rights. In 2020, PBI UK also worked to promote the crucial and legitimate role of land and environmental rights defenders. We counteracted stigmatising narratives and engaged stakeholders in protection actions through advocacy and awareness raising activities including speaking tours.

Over the past year we have brought defenders to the UK to take part in digital speaking and advocacy tours in order to build alliances and raise awareness of the specific challenges they and their communities face. This comes as our organisation has adapted to the changing demands brought by the pandemic, and the heightened needs of defenders. We do this through the facilitation of dialogue and diplomatic exchanges with influential stakeholders, and securing media engagement in the UK and Europe, thereby improving protection by demonstrating to the perpetrators of rights violations that the international community is watching and engaging stakeholders in strategic lifesaving actions.

PBI UK amplified the voices of five human rights defenders in 2020 through advocacy tours. They provided opportunities for defenders to raise concerns directly with policy-makers in the UK, expand their protection and technical support networks and identify funding possibilities. The tours also provided an incredibly valuable opportunity for respite, time to build resilience and develop new and tailored bottom-up protection strategies. One such tour is outlined below.

Seeking advocacy support and redress for Land Rights and Environmental defenders in Colombia

have guaranteed its use as an advocacy tool in future, as we move beyond the pandemic and continue to find new ways to support human rights defenders in a changing world.

OBJECTIVE 2: Strengthening national and international protection frameworks for human rights defenders

As trusted experts in the field, PBI UK are able to keep the UK Government, Parliament and the UK legal community informed on the security situation of human rights defenders, and work with them on national protection mechanisms and guidance that will improve the UK’s response and support for human rights defenders at risk. At the international level, PBI works to provide non-partisan information about trends in repression to the UK’s representatives to the UN and EU institutions. In 2020, we worked with the UK Government and our legal and UK parliamentary networks to ensure defenders’ protection needs were reflected in policy briefings, guidelines and legal initiatives to ensure attacks against HRDs are prevented and levels of risks are met with timely and practical protection actions on the ground.

Advocating for those seeking to document business and human rights abuses

Engaging our legal network in emergency and preventative actions

Calling on international institutions to prevent, protect and redress human rights abuses

OBJECTIVE 3: Build defenders’ resilience, networking and capacity for self-protection

PBI’s ultimate goal is always to withdraw from a context. In order for this to be possible, defenders must have the resilience and capacity to continue their work without fear of attacks and violence against them, and be able to have access to specialised and strategic support networks at all levels. In 2020, PBI worked to increase access to legal and political networks, build resilience and specialised advice and knowledge sharing for at-risk-defenders through the following partnerships:

Building life-saving networks for defenders at risk

QC and Colin Passmore and presented by Alliance for Lawyers at Risk President Sir Patrick Elias.

Building the capacity of defenders through pro bono legal support

Legal advocacy actions to protect HRDs: The Alliance for Lawyers at Risk

social justice centre movement in Kenya, founding the social justice centres in their respective communities of Kayole and Kiamaiko. Members of the Alliance were impressed by their integrity and obvious commitment. During the meeting Ms Kasina and Mr Kimani described in some detail the human rights situation in the urban settlements of Nairobi. They highlighted extremely concerning trends of disappearances and extra-judicial killings.

OBJECTIVE 4: Become a strong and sustainable organisation capable of responding consistently and effectively to the needs of defenders

For PBI UK to continue to work successfully, our organisation must continue to develop innovative structures and strategies that ensure long-term development. In 2020, PBI UK developed our forwardlooking integrated communication, advocacy and fundraising approach; engaged new high tech partners and new donors with our cause.

Expanded digital presence: connecting HRDs with networks of international supporters

Integrated fundraising and communication campaign

This report has been prepared in accordance with the small companies’ regime under the Companies Act 2006.

Approved by the trustees on 24/8/2021 and signed on their behalf by:

PRINT NAME: Sophia Kerridge Trustee

PRINT NAME: Emily Clarke Trustee

Page 14

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Statement of Trustees’ responsibilities

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 the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 (United Kingdom Accounting Standards and applicable law). 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 charity and the income and expenditure, of the charity 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 charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as the Trustees are aware, there is no relevant audit information (information needed by the company’s auditors in connection with preparing their report) of which the charity’s auditors are unaware; and

each Trustee has taken all steps that they ought to have taken as a director in order to make themselves aware of relevant audit information and to establish that the charity’s auditors are aware of that information.

Opinion

We have audited the financial statements of Peace Brigades International United Kingdom Section (the “Charity”) for the year ended 31 December 2020 which comprise the Statement of Financial Activities, Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard ,and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Page 15

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION (continued)

Conclusions relating to going concern

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 16

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION (continued)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement [set out on page 14], the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

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

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

Page 17

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION (continued)

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the Charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Oxford

Colin Mills (Senior Statutory Auditor) for and on behalf of Critchleys Audit LLP, Statutory Auditor

Page 18

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Statement of Financial Activities including income and expenditure accounts for the year ended 31 December 2020

Note
INCOME
Income and endowments from:
Donatons and legacies
Donatons and grants from trusts and corporatons
2
Donatons to the Human Rights Defenders' Fund
3
Donatons to the Alliance for Lawyers at Risk Fund
4
Individual donatons and legacies
5
Other trading actvites
Fund-raising actvites
6
Other income
7
Investments
Bank interest
7
Charitable actvites
Fees from training potental project volunteers
TOTAL INCOME
EXPENDITURE
Raising funds
Charitable actvites
TOTAL EXPENDITURE
8
NET INCOME / (EXPENDITURE)
Balances brought forward
Balances carried forward		 Unrestricted
Restricted
Total
Funds
Funds
Funds
2020
£
£
£
59,267 92,808 152,075
- - -
- - -
30,169 - 30,169
- - -
- - -
82 - 82
- - -		 Unrestricted
Restricted
Total
Funds
Funds
Funds
2019
£
£
£
83,300 108,407 191,707
- - -
- - -
31,509 - 31,509
75 - 75
- - -
80 - 80
- -
89,519 92,808 182,327 114,964
108,407
223,371
50,397 - 50,397
56,794 121,527 178,321		 43,794 - 43,794
58,687
95,033
153,720
107,191 121,527 228,718 102,481
95,033
197,514
(17,672)
(28,719)
(46,392)
41,879
54,622
96,501
24,207
25,903
50,110		 12,483
13,374
25,856
29,397
41,248
70,645
41,879
54,622
96,501

There were no recognised gains or losses during the year, other than those included in the above statement.

All amounts relate to continuing activities.

Page 19

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION COMPANY NUMBER 3912587

Balance sheet as at 31 December 2020

Note
Fixed assets
Tangible assets
9
Current assets
Debtors and prepayments
10
Cash at bank and in hand
Creditors: amounts falling due
within one year
11
Net current assets
Total assets less liabilites
Creditors: amounts falling due
afer more than one year
Total net assets
Represented by:
Unrestricted funds - general
14
Restricted funds
14		 Unrestricted
Restricted
Total
Funds
Funds
2020
£
£
£
- - -
2,806 - 2,806
39,614 25,903 65,517
42,419 25,903 68,322
(18,212) -
(18,212)
24,207 25,903 50,110
24,207 25,903 50,110
- - -
24,207 25,903 50,110
24,207 - 24,207
- 25,903 25,903
24,207 25,903 50,110		 Unrestricted
Restricted
Total
Funds
Funds
2019
£
£
£
- - -
2,193 - 2,193
47,293 73,205 120,498
49,486 73,205 122,692
(7,607)
(18,583)
(26,190)
41,879 54,622 96,502
41,879 54,622 96,502
- - -
41,879 54,622 96,501
41,879 - 41,879
- 54,622 54,622
41,879 54,622 96,501

The financial statements were approved and authorised for issue by the Board on 24 August 2021

……………………………………..

……………………………………..

SOPHIA KERRIDGE Trustee

EMILY CLARKE Trustee

The notes on pages 20 to 26 form part of these financial statements

Page 20

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the fnancial statements for the year ended 31 December 2020

1. Accountng Policies

Basis of accountng

Peace Brigades International UK Section is a public benefit entity. The financial statements have been prepared under the historical cost convention, in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” FRS102, applicable accounting standards and the Charities Act 2011.

Income

Grants and donations are accounted for when their amount and receipt are probable. In the case of donations this is usually when received. All other income is accounted for on a receivable basis, including Gift Aid reclaims. Grants received prior to the year end, relating to funding applications for expenditure in future financial years, are deferred and included in creditors. Donations in kind are recognised when the value to the charity can be quantified and a third party is bearing the cost.

Expenditure

Expenditure is included on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of resources. Expenditure includes irrecoverable VAT where applicable.

Allocaton of costs

Costs are allocated to spending categories on a basis designed to represent the use of the resource. Costs relating to a particular activity are allocated directly where possible, staff costs are allocated on the basis of actual or estimated time spent, and support costs (primarily spending on premises) are apportioned on an appropriate basis e.g. floor space.

Fixed assets and depreciaton

Tangible fixed assets costing more than £500 are capitalised. Computer and office equipment is written off on a straight-line basis over their estimated useful life of 3 years.

Stock

Stocks are valued at the lower of cost and net realisable value.

Leasing

Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.

Intangible Income

Donations in kind are included, where practicable, at the financial cost to the provider of the service. Volunteer time is not included in the financial statements.

Fund accountng

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements. Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Page 21

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the fnancial statements for the year ended 31 December 2020

2. Donatons and grants from trusts and corporatons
AW 60
Bryan Cave Leighton Paisner LLP
Frederick Mulder Foundaton
Harbour Foundaton
James Thornton DAF
Matrix Causes Fund
Mirianog Trust
Network for Social Change
Open Society Foundatons (OSF)
PBI Honduras Project
Simmons and Simmons
Southall Trust
The Allan and Nesta Ferguson Charitable Setlement
The Bromley Trust
The Bryan Guinness Charitable Trust Ltd
The Cliford Chance Foundaton
The Calpe Trust
The Eva Reckit Trust Fund
The Evan Cornish Foundaton
The Law Society Charity
The Tinsley Foundaton
The Tolkien Trust
Total
3. Contributors to the Human Rights Defenders' (HRD) fund
Individual donatons
Total Income for fund
4. Contributors to the Alliance for Lawyers at Risk (ALR) fund
Individual donatons
Total Income for fund		 2020
£
-
1,500
10,000
14,207
18,700
58,108
10,000
5,000
4,160
400
1,000
4,000
25,000
152,075		 2019
£
800
-
8,000
3,500
5,000
5,000
2,000
81,639
1,768
3,000
20,000
10,000
2,500
-
-
1,000
2,500
25,000
20,000
191,707
2020
£
-
-		 2019
£
-
-
2020
£
-
-		 2019
£
-
-

Page 22

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the fnancial statements for the year ended 31 December 2020

5. Individual Donatons
Individual donatons
Total Individual Donatons
6. Fundraising Actvites
Sponsorship
Ticket sales
Total Fundraising Actvites
7. Other Income
Reimbursements
Interest received
Total Other Income		 2020
30,169
30,169		 2019
31,509
31,509
2020
-
-
-		 2019
-
75
75
2020
-
82
82		 2019
-
80
80

Page 23

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the fnancial statements for the year ended 31 December 2020

8. Total expenditure

8. Total expenditure
in current period
Funding to feld projects and internatonal actvites
Advocacy and project support
Outreach, publicity, and communicatons
Field volunteer recruitment, training & support
Governance
Total charitable actvites
Fundraising
in preceding period
Funding to feld projects and internatonal actvites
Advocacy and project support
Outreach, publicity, and communicatons
Field volunteer rectuitment, training & support
Governance
Total charitable actvites
Fundraising		 Staf
Costs
£
-
65,356
21,785
7,262
7,262
101,665
43,571
145,235		 Support
Costs
£
-
6,225
6,225
6,225
5,277
23,953
6,225
30,178		 Other
Direct
Costs
£
16,231
30,583
5,889
-
-
52,703
601
53,304		 Total
2020
£
16,231
102,164
33,900
13,487
12,539
178,321
50,397
228,718		 Total
2019
£
22,192
74,058
36,594
10,934
9,941
153,720
43,794
197,514
Staf
Costs
£
-
53,477
17,826
5,942
5,942
83,187
35,652		 Support
Costs
£
-
4,992
4,992
4,992
4,000
18,975
4,992		 Other
Direct
Costs
£
22,192
15,589
13,777
-
-
51,558
3,151		 Total
2019
£
22,192
74,058
36,594
10,934
9,941
153,720
43,794
118,838 23,967 54,709 197,514

In common with other PBI country groups, PBI UK contributes to global project support, monitoring and co-ordination that takes place at an international level within PBI. This contribution is included above in Funding to field projects and international activities.

Funding to feld projects and internatonal actvites.
2020 2019
Staf Costs comprise: £ £
Staf salaries 130,698
 105,401
Returned volunteer salaries - -
Employer's pension contributons 6,535 4,933
Social security costs 8,002 8,504
145,235
 118,838

Salaries, and the associated social security costs, cover one full time director, one part-time communications officer, one part-time fundraiser, one part-time advocacy worker and one part-time finance worker.

No employees' emoluments exceeded £60,000.

No employees' emoluments exceeded £60,000.
Support Costs comprise:
Ofce rent, rates, insurance and service charges
Computer and telephone costs
Ofce move costs
Printng, statonery, postage and ofce supplies
Staf and Volunteers' travel and subsistence expenses
Audit fee
Professional and accountancy
Subscriptons and publicatons
Bank charges
Training and Development
Key management personnel total compensaton
Director		 2020
£
15,419
4,423
1,483
796
3,791
3,200
36
357
73
600		 2019
£
10,872
3,786
759
-
3,969
3,512
-
157
49
862
30,178 23,967
52,997 51,647

The Trustees received no remuneration or travel expenses in 2020 (2019 amount: nil)

Page 24

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the fnancial statements for the year ended 31 December 2020

8. Total expenditure - contnued
Other Direct Costs comprise:
Funding to PBI Colombia project
Funding to PBI Guatemala project
Funding to PBI Honduras Project project
Funding to PBI Indonesia project
Funding to PBI Kenya project
Funding to PBI Mexico project
Funding to PBI Country Groups for development
Contributon to PBI ISEC
Total direct funding to feld projects
Publicatons (inculding Annual Review)
Outreach work
Tours and talks by Human Rights Defenders
Conference / event
Filming / videography
Direct fundraising costs
Advocacy expenses
Online platorm and video and photo content
Online Comms
Social Media Campaign
Consultancy fees
Total Direct Costs		 2020
£
-
-
-
-
2,010
-
-
14,221		 2019
£
0
0
1,609
0
0
0
0
20,583
16,231
-
-
-
11,435
-
601
8,047
11,000
530
5,359
100		 22,192
3,625
221
2,285
220
9,931
3,151
13,083
-
-
-
-
37,073 32,517
53,304 54,709

Page 25

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the fnancial statements for the year ended 31 December 2020

Computer
Equipment
9. Fixed assets
£
Cost
At 1 January 2020
3,511
Additons in year
-
At 31 December 2020
3,511
Depreciaton
At 1 January 2020
3,511
Charge for year
-
At 31 December 2020
3,511
Net book value at 1 January 2020
-
Net book value at 31 December 2020
-
10. Debtors (due within one year)
2020
£
Accrued income - grants and donatons
-
Accrued income - Gif Aid
-
PBI Isec
-
Deposit on PBI UK Ofce Space
2,318
Sundry debtors
-
Prepayments
488
2,806
11. Creditors: amounts falling due within one year
2020
£
Taxes and social security
-
Pensions
-
PBI ISec
14,221
Suppliers (incl. Visa Card)
320
Sundry creditors
-
Accruals
3,671
Deferred income
-
18,212
12. Operatng lease commitments
As at 31 December 2020, the company had commitments under a non-cancellable
lease as follows:
2020
£
Expiring within one year
1,433		 2020
£
-
-
-
2,318
-
488		 2019
£
-
450
-
1,105
131
507
2,806 2,193
2020
£
-
-
14,221
320
-
3,671
-		 2019
£
-
-
20,583
470
1,276
3,861
-
18,212 26,190
2019
£
1,567

13. Company status

The company is incorporated in England. Its registered address is 29c Oakfield Rd, London, N4 4NP. The company is limited by guarantee and does not have a share capital. Each member's liability under the guarantee is limited to £1.

Page 26

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the fnancial statemen
14. Funds Analysis
At 1
Jan 2020
Unrestricted funds:
£
General fund
41,879
Unrestricted grants receivable
AW60
-
Bryan Guinness Charitable Trust
Bryan Cave Leighton Paisner LLP
-
Calpe Trust
-
Cliford Chance Foundaton
-
Eva Reckit Trust Fund
Evan Cornish Foundaton
-
Garden Court Chambers
-
Harbour Foundaton
-
James Thornton DAF
-
Jofe Charitable Trust
-
Mirianog Trust
-
Simmons & Simmons
-
Southall Trust
-
The Bromley Trust
-
The Frederick Mulder Foundaton
The Law Society
-
The Taylour Foundaton
-
The Tinsley Foundaton
-
The Tolkien Trust
-
Total unrestricted funds
41,879
Restricted funds:
Frederick Mulder Foundaton, for supportng LERDs
-
Matrix Causes Fund
3,000
The Frederick Mulder Foundaton
-
Network for Social Change
-
Eva Reckit Trust Fund
-
Bryan Guinness Charitable Trust
-
Open Society Foundaton
35,622
PBI Honduras Project
-
The Allan and Nesta Ferguson Charitable Setlement
16,000
The Evan Cornish Foundaton for safety of LRDs in Latn America
-
Total restricted funds
54,622
Total funds
96,501		 Notes to the fnancial statemen
14. Funds Analysis
At 1
Jan 2020
Unrestricted funds:
£
General fund
41,879
Unrestricted grants receivable
AW60
-
Bryan Guinness Charitable Trust
Bryan Cave Leighton Paisner LLP
-
Calpe Trust
-
Cliford Chance Foundaton
-
Eva Reckit Trust Fund
Evan Cornish Foundaton
-
Garden Court Chambers
-
Harbour Foundaton
-
James Thornton DAF
-
Jofe Charitable Trust
-
Mirianog Trust
-
Simmons & Simmons
-
Southall Trust
-
The Bromley Trust
-
The Frederick Mulder Foundaton
The Law Society
-
The Taylour Foundaton
-
The Tinsley Foundaton
-
The Tolkien Trust
-
Total unrestricted funds
41,879
Restricted funds:
Frederick Mulder Foundaton, for supportng LERDs
-
Matrix Causes Fund
3,000
The Frederick Mulder Foundaton
-
Network for Social Change
-
Eva Reckit Trust Fund
-
Bryan Guinness Charitable Trust
-
Open Society Foundaton
35,622
PBI Honduras Project
-
The Allan and Nesta Ferguson Charitable Setlement
16,000
The Evan Cornish Foundaton for safety of LRDs in Latn America
-
Total restricted funds
54,622
Total funds
96,501		 ts for the year
Incoming
Resources
£
30,252
-
1,500
400
4,160
4,000
14,207
10,000
25,000		 ended 31 December 2020
Expenditure
At 31
Dec 2020
£
£
(47,924) 24,207
- -
(1,500) -
(400) -
(4,160) -
(4,000) -
- -
- -
(14,207) -
- -
- -
(10,000) -
- -
- -
- -
- -
(25,000) -
- -
(107,191) 24,207
- -
- 3,000
(10,000) -
(18,700) -
(1,000) -
(5,000) -
(70,827) 22,903
- -
(16,000) -
- -
(121,527) 25,903
(228,718) 50,110		 At 1
Jan 2019
£
29,397
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2019 Comparatves
Incoming
Expenditure
Resources
£
£
31,664
(19,182)
800
(800)
2,500
(2,500)
- -
- -
- -
1,000
(1,000)
- -
- -
3,500
(3,500)
5,000
(5,000)
- -
2,000
(2,000)
- -
3,000
(3,000)
10,000
(10,000)
8,000
(8,000)
2,500
(2,500)
- -
25,000
(25,000)
20,000
(20,000)		 2019 Comparatves
Incoming
Expenditure
Resources
£
£
31,664
(19,182)
800
(800)
2,500
(2,500)
- -
- -
- -
1,000
(1,000)
- -
- -
3,500
(3,500)
5,000
(5,000)
- -
2,000
(2,000)
- -
3,000
(3,000)
10,000
(10,000)
8,000
(8,000)
2,500
(2,500)
- -
25,000
(25,000)
20,000
(20,000)		 At 31
Dec 2019
£
41,879
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
41,879 89,519 (107,191) 29,397 114,964 (102,482) 41,879
-
3,000
-
-
-
-
35,622
-
16,000
-		 -
-
10,000
18,700
1,000
5,000
58,108
-
-
-		 -
-
(10,000)
(18,700)
(1,000)
(5,000)
(70,827)
-
(16,000)
-		 6,950
-
-
-
-
-
25,298
-
-
9,000		 -
5,000
-
-
-
-
81,639
1,768
20,000
-		 (6,950)
(2,000)
-
-
-
-
(71,315)
(1,768)
(4,000)
(9,000)		 -
3,000
-
-
-
-
35,622
-
16,000
-
54,622 92,808 (121,527) 41,248 108,407 (95,033) 54,622
96,501 182,327 (228,718) 70,645 223,371 (197,515) 96,501

Restricted funds are funds which have been granted or donated for particular purposes or projects.

15. Related party transactons

There were no related party transactions in the reporting period.