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2022-12-31-accounts

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Trustees’ Report and Audited Financial Statements for the year ended 31 December 2022

Pages

Trustees’ Annual Report 1 - 8
Independent Auditors’ Report 9-13
Statement of Financial Actvites 14
Balance Sheet and Trustees’ signatures 15
Notes to the Financial Statements: 16-22
1
Accountng Policies		 16
2 - 7
Details of Income		 17 - 18
8
Details of Expenditure		 19 - 20
9 - 13
Balance Sheet items and other notes		 21
14 -15
Funds Analysis and Related Party Transactons		 22

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

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Trustees’ Annual Report for Peace Brigades International United Kingdom Section (PBI UK) for the period 1 January to 31 December 2022

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 application 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 also has an Advisory Board, through which individuals provide advice and inputs to the PBI UK Director, staff and Board of Trustees based upon their area of expertise.

PBI UK supports (both operationally and financially) the projects of Peace Brigades International (“PBI”), a non-profit organisation incorporated in the USA, also as an overseas non-profit organisation (registered number: 0884.150.149) in Belgium and as an overseas non-profit organisation (registered number: N4004351E) in Spain. It is through PBI the organisation’s protective accompaniment programmes are carried out through PBI’s “field projects”.

PBI UK is one of 14 “country groups” around the world that support the field projects 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 2022 field programmes were operating in Colombia, Costa Rica, Guatemala, Honduras, Indonesia, Kenya, Mexico and Nepal.

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

Overarching strategic goals

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).

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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 strategic goals, based on our strategic plan.

  1. PBI’s field projects have the resources and capacity they need to provide holistic protective accompaniment to human rights defenders at risk.

  2. UK civil society contributes to the impact of human rights defenders, by providing resources, boosting legitimacy, and collaborating in strategy and policy spaces.

  3. UK Government policy and practice provides effective protection and support to human rights defenders, including through stronger regulation of business behaviour.

  4. PBI UK has the resources, infrastructure and legitimacy to carry out our work sustainably and effectively.

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 over 100 days of unpaid volunteering during the year - 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 including A4ID, the Bar Human Rights Committee of England and Wales, Clifford Chance, Doughty Street Chambers, and the Alliance for Lawyers at Risk make a vital contribution to our work, whether through advocacy, legal advice, pro bono activities, funding or capacity building.

Financial Review

PBI UK raised a total of £373,208 during 2022 thanks to the generosity and commitment of our valuable donors. The expenditure for the year was £172,673, meaning that reserves were increased during the year by a total of £200,535. This contributes towards our financial stability and security for the future. Unrestricted reserves at the year-end were £239,213, representing 16 month’s future total budgeted expenditure, which after a generous legacy, is now in excess of the Charity’s policy of holding a reserves ‘green zone’ of between three and six months of future expenditure. Year-end total reserves of £272,185 are split into £32,971 of restricted funds and £239,213 unrestricted.

Who we worked with

Peace Brigades International (PBI) protects human rights defenders as a strategy for enabling civil society to flourish and advance human rights worldwide. In 2022 PBI provided holistic protective accompaniment to 1,874 individuals, 53 organisations and 822 communities globally. Our activities included a mixture of physical protective presence, capacity building, advocacy, communications and narrative work, as well as psychosocial support. Over two thousand people benefitted from PBI workshops to strengthen capacity in holistic security, peace-building, conflict resolution, psychosocial support, gender rights, solidarity-based action, and intersectionality. Our work enabled ‘land, environmental and Indigenous defenders’, ‘defenders of women’s rights and gender equality’ and ‘defenders working for peace, justice and 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, peasant and slum communities. The human rights work of the defenders who PBI supported and protected in 2022 reached over 200,000 people across the world.

2022 was a turbulent year for human rights around the world. Lingering restrictions to civic space related to the COVID-19 pandemic, extreme weather events related to climate breakdown, and the outbreak of war in Ukraine, contributed to political instability, financial uncertainty and an increase in civil unrest. The UK government’s actions have echoed a worrying global trend with promises to roll back rights, legislation to crack down on protest, and reduce investment in an international development agenda from which human rights are absent. This marks a disappointing departure from previous commitments to champion democracy and protect civic space. Amidst these global challenges, the role of human rights defenders is more

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important than ever. At a time when our rights and the environment are under renewed threat, front-line activists play a vital role in combating the climate crisis, advocating for gender justice, and strengthening the rule of law. Many are threatened, criminalised, and attacked just for taking a stand.

PBI UK supports, protects and empowers human rights defenders around the world, contributing to their ability to safely and effectively promote rights and protect the environment. We do this by campaigning for policy changes to ensure that governments and businesses respect human rights and take proactive action to prevent and respond to threats against human rights defenders. We mobilise resources and action from UK civil society, Parliament and the Government to enhance defenders’ impact and help keep them safe; and we resource and support the PBI field projects providing holistic protective accompaniment to defenders whose lives are at risk.

Our unique model has evolved since it was first pioneered in 1981, but what makes PBI unique remains the same. It’s the diverse teams of international volunteers in conflict zones and complicated contexts around the world, wearing the distinctive PBI vest, who are trained to protect threatened HRDs. They back this presence with outreach and lobbying, with PBI one of the only organisations to advocate at all levels - from the soldier at a local checkpoint to UN leaders. These activities help create the security, policy and political environments in which HRDs can carry out their work. PBI UK supports our field projects by fundraising, by recruiting and training personnel, and by building support networks to respond in emergencies.

PBI UK catalyses resources, action and advocacy to support threatened human rights defenders and ensure governments and businesses respect rights and the environment. Through PBI's field projects, we provide holistic protective accompaniment to activists whose lives are in danger, with a focus on those facing specific and heightened risks.

In 2022 PBI UK directly supported defenders in Colombia, Costa Rica, Guatemala, Honduras, Indonesia, Kenya, Mexico, Nepal and Nicaragua, and through our international advocacy work, we contributed to the protection of human rights activists in general, as well as the thousands of vulnerable people who form part of the communities they support.

“I’m sure that I’m alive thanks to PBI’s accompaniment” Berenice Celieta, human rights defender, NOMADESC, Colombia

PBI works with defenders in some of the most high risk countries in Latin America, Africa and Asia, and advocates to ensure that all human rights defenders are protected and supported effectively. However, some of our programmes focus on groups whose activism contributes exponentially to global rights and justice, and who face specific and heightened risks:

Land, environmental and Indigenous defenders : Land, environmental and Indigenous defenders are on the front line of the fight for our planet’s future. The IPCC recognises that the voices of Indigenous communities and environmentalists already suffering the consequences of climate change must be heard if we’re to stem the crisis. Yet many live in fear of speaking out. More than four land and environmental defenders are murdered every week, with Indigenous defenders massively over-represented among those killed. Rural communities often lack the information and resources to counter business interests affecting their rights.

Defenders of women’s rights and gender equality: Defenders of women’s rights and gender equality work to end the discriminations underpinning problems which disproportionately affect women and the LGBTIQ+ community, such as sexual and gender-based violence and inadequate healthcare. This has become even riskier, with fundamentalist interest groups whipping up anger about supposed ‘gender ideology’. Many working on these issues are women human rights defenders, who face distinct challenges, including threats from within their own communities, meaning they require specific and tailored support.

Defenders working for peace, justice and the rule of law: Defenders working for peace, justice and the rule of law help build, protect and strengthen the institutions that allow democracy to flourish and safeguard human rights. Whether working on emblematic cases of injustice or advocating for systemic change, these activists are on a collision course with vested interests benefiting from the status quo. Sophisticated protection strategies and specific tools can allow these defenders to catalyse effective transitions to peace and the development of laws and mechanisms that give effect to international human rights obligations.

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Key achievements in the reporting period

Our work in 2022

Strategic Goal 1 - PBI’s field projects have the resources and capacity they need to provide holistic protective accompaniment to human rights defenders at risk.

Ensuring field projects have the field volunteers they need

Increasing direct resources to the PBI field projects

“PBI’s work is vital to grassroots activists on the front lines of the most important struggles of our times: protecting democracy, combating the climate crisis and fighting for gender justice” - Sierra Schraff-Thomas, PBI UK Advisory Board

Strategic Goal 2 - UK civil society contributes to the impact of human rights defenders, by providing resources, boosting legitimacy, and collaborating in strategy and policy spaces.

Engaging networks in the UK to prevent escalation of attacks on human rights lawyers in Colombia

5

Engaging with UK-based Lawyers to generate support actions for human rights defenders

Strategic communications for protection

Ensuring human rights defenders have access to self protection and wellbeing mechanisms

6

Strategic Goal 3 - UK Government policy and practice provides effective protection and support to human rights defenders, including through stronger regulation of business behaviour.

Speaker tours, emergency response activations, and case advocacy

Environmental activists call for better due diligence and an end to criminalisation during visit to the UK

Supporting Nepalese lawyers fighting for justice to access key policy spaces

Advocacy around COP27

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Holistic protection for HRDs in the Sierra Tarahumara, Mexico

“PBI’s accompaniment has been important to connect us with international support networks that we wouldn’t have access to or capacity to manage ourselves” - Diana Villalobos, human rights defender, CONTEC, Mexico

Developing UK Policy to protect defenders

Pushing for a UK Business, Human Rights and Environment Act.

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asks with key decision makers in the UK parliament. As a result of our advocacy, several politicians have committed to back the proposed legislation.

Strategic Goal 4 - PBI UK has the resources, infrastructure and legitimacy to carry out our work sustainably and effectively.

New Director joins PBI UK

In April 2022 PBI UK welcomed a new Director, Ben Leather. Ben joined from Kamara, where he was Risk & Investigations Manager. Ben took over from Susi Bascon who was PBI UK Director for over 20 years. Ben's human rights career began in 2008 as a field volunteer with PBI Mexico, before leading the organisation's advocacy work in-country. At the International Service for Human Rights (ISHR), he lobbied alongside activists from around the world for human rights defender protection, corporate accountability, and a stronger UN. Ben then went on to work for Global Witness, where he investigated abuses linked to natural resource exploitation, and campaigned on human rights and environmental issues. Most recently, he worked at Kamara, training NGOs in risk management, and leading investigations into the perpetrators of attacks on social justice leaders. As a consultant, he has provided training on security, advocacy, and strategic engagement with international human rights mechanisms.

Strategy review

In 2022 following an external evaluation and strategic review, PBI UK launched a new summary paper outlining its strategic approach to protecting, supporting and empowering human rights defenders at risk. The strategy continues PBI UK’s work to match legal and research capacity in the UK with the needs of human rights defenders globally, but has added an emphasis on facilitating peer-to-peer strategy and capacity exchanges for brave and innovative human rights leaders across the different regions where PBI works. The new strategy includes a scaling up of PBI UK’s policy advocacy, bringing the voices from communities on the front line to policy spaces so that, together, we can advocate for lasting environmental and human rights change. Joint advocacy by PBI and human rights defenders from Latin America has already led to UK policymakers getting behind civil society’s call for a Business, Human Rights and Environment Act.

Engaging supporters and developing individual donors

In 2022 PBI UK began implementing a plan to promote individual giving. 80 year old Bevis Gillett ran the London Marathon for PBI, raising just over £3,500 and finishing with a time of 4 hours and 39 minutes - the fastest in his age group. We were also able to increase donations through two online fundraisers, including through match funding via the Big Give.

"I’ve had an incredible experience interacting with PBI - it’s an outstanding NGO." - Bevis Gillett

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

Approved by the trustees on 20 July 2023 and signed on their behalf by:

STEVE WEBSTER

SOPHIA KERRIDGE

Trustee

Trustee

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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 2022 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).

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.

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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:

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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 9], 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:

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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:

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.

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

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.

Beaver House, 23-38 Hythe Bridge Street Oxford, OX1 1BE 6 September 2023

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

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Statement of Financial Activities including income and expenditure accounts for the year ended 31 December 2022

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
2022
£
£
£
104,800 31,196 135,996
- - -
- - -
228,837 8,376 237,212
- - -
- - -
- - -
- - -		 Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
£
£
£
56,664 87,122 143,786
- - -
- - -
95,355 - 95,355
- - -
- - -
11 - 11
- - -
333,637 39,571 373,208 152,030
87,122
239,152
39,434 - 39,434
102,590 30,649 133,239		 52,297 - 52,297
76,340
88,976
165,316
142,024 30,649 172,673 128,637
88,976
217,613
191,613 8,922 200,535
47,600
24,049
71,649
239,213
32,971
272,185		 23,393
(1,854)
21,538
24,207
25,903
50,110
47,600
24,049
71,649

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

All amounts relate to continuing activities.

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION COMPANY NUMBER 3912587

Balance sheet as at 31 December 2022

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
2022
£
£
£
595 - 595
129,971 6,460 136,431
149,895 26,511 176,406
279,866 32,971 312,837
(41,247) -
(41,247)
238,620 32,971 271,590
239,213 32,971 272,185
- - -
239,213 32,971 272,185
239,213 - 239,213
- 32,971 32,971
239,213 32,971 272,185		 Unrestricted
Restricted
Total
Funds
Funds
2021
£
£
£
- - -
4,323 - 4,323
95,074 27,349 122,423
99,396 27,349 126,745
(51,796)
(3,300)
(55,096)
47,600 24,049 71,649
47,600 24,049 71,649
- - -
47,600 24,049 71,649
47,600 - 47,600
- 24,049 24,049
47,600 24,049 71,649

The financial statements were approved and authorised for issue by the Board on 20 July 2023

……………………………………..

……………………………………..

SOPHIA KERRIDGE Trustee

STEVE WEBSTER Trustee

The notes on pages 16 to 22 form part of these financial statements

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the financial statements for the year ended 31 December 2022

1. Accounting Policies

Basis of accounting

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. Legacies are recognised according to the criteria in the Charities SORP.

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.

Allocation 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 depreciation

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 accounting

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.

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2022

2. Donatons and grants from trusts and corporatons
AW60
Big Give
Bryan Cave Leighton Paisner LLP
Doughty St Chambers
Frederick Mulder Foundaton
Guatemala Solidarity Network
Harbour Foundaton
James Thornton DAF
Lush
Mirianog Trust
Network for Social Change
Oakdale Trust
Open Society Foundatons (OSF)
Peace Brigades Internatonal Secretariat
Philamonic Trust
Simmons and Simmons
Southall Trust
The Bryan Guinness Charitable Trust Ltd
The Eva Reckit Trust Fund
The Evan Cornish Foundaton
The Law Society Charity
The Tinsley Charitable Trust
The Troy Trust
Taylour Foundaton
Treebeard 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		 2022
£
1,500
2,500
1,500
1,600
10,000
4,000
-
53,750
-
2,000
-
2,000
-
3,596
500
7,000
-
-
1,000
-
-
25,000
50
-
20,000
135,996		 2021
£
-
5,800
1,500
-
-
-
3,500
9,614
10,000
-
-
-
52,145
250
-
3,000
7,000
-
9,977
5,000
25,000
-
1,000
10,000
143,786
2022
£
-
-		 2021
£
-
-
2022
£
-
-		 2021
£
-
-

Page 18

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2022

5. Individual Donatons and Legacies
Individual donatons
Legacies
Total Individual Donatons and Legacies
6. Fundraising Actvites
Sponsorship
Ticket sales
Total Fundraising Actvites
7. Other Income
Reimbursements
Interest received
Total Other Income		 2022
29,219
207,993
237,212		 2021
22,549
72,806
95,355
2022
-
-
-		 2021
-
-
-
2022
-
-
-		 2021
-
11
11

Page 19

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2022

8. Total expenditure in current period

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
£
-
42,539
14,180
4,727
4,727
66,172
28,359
94,531		 Support
Costs
£
-
5,623
5,431
4,021
3,742
18,817
6,953
25,770		 Other
Direct
Costs
£
35,971
11,625
653
-
-
48,250
4,122
52,371		 Total
2022
£
35,971
59,788
20,264
8,748
8,468
133,239
39,434
172,673		 Total
2021
£
22,066
92,504
27,507
11,724
11,516
165,316
52,297
217,613
Staf
Costs
£
-
71,022
23,674
7,891
7,891
110,479
47,348		 Support
Costs
£
-
3,832
3,832
3,832
3,625
15,122
3,832		 Other
Direct
Costs
£
22,066
17,649
-
-
-
39,715
1,116		 Total
2021
£
22,066
92,504
27,507
11,724
11,516
165,316
52,297
157,827 18,955 40,831 217,613

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.
2022 2021
Staf Costs comprise:
Staf salaries
Terminaton payment		 £
86,149

-		 £
124,894
20,000
Returned volunteer salaries - -
Employer's pension contributons 3,804 5,989
Social security costs 4,578 6,945
94,531
 157,827

Salaries, and the associated social security costs, cover one full time director, one full-time campaigns officer, and one part-time finance officer.

The number of employees earning £60,000 or more was as follows: (excluding employer’s social security costs and pension contributions)

2022 : £60,000 to £70,000: 0 employees ; 2021 : £60,000 to £70,000: 1 employee

Support Costs comprise:
Storage, ofce rent, rates, insurance and service charges
Co-working fees
Away day costs
Atendance Advocacy Working Group
Computer and telephone costs
Ofce move costs
Printng, statonery, postage and ofce supplies
Staf and Volunteers' travel and subsistence expenses
Audit fees
Professional and accountancy
Subscriptons and publicatons
Bank charges
Recruitment
Returned volunteers
Fundraising support
Communicatons support
Compliance and legal fees
IT equipment depreciaton
Training and Development
Key management personnel total compensaton: Director		 2022
£
2,909
5,047
181
251
4,785
754
123
1,003
3,750
-
275
79
474
2,778
2,970
59
-
297
35		 2021
£
1,391
-
-
-
4,059
2,128
798
830
4,031
1,236
364
92
1,426
-
-
-
1,600
1,000
25,770 18,955
48,489 73,257

Key management personnel total compensation: Director The Trustees received no remuneration or travel expenses in 2022 (2021 amount: nil)

Page 20

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the financial statements for the year ended 31 December 2022

8. Total expenditure - contnued
Other Direct Costs comprise:
Contributon to PBI ISEC
Total direct funding to feld projects
Conferences / events
Short flms for campaigning and advocacy
Direct fundraising costs
Advocacy expenses
Online platorm and video and photo content
Events
Co-sponsored speaker tours
Mexico Project mission & advocacy
Consultancy fees
Total Direct Costs		 2022
£
35,971		 2021
£
22,066
35,971
653
-
4,122
-
-
-
321
1,264
10,041		 22,066
6,806
6,700
1,116
641
1,500
-
-
2,002
16,400 18,765
52,371 40,831

Page 21

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2022

Computer
Equipment
9. Fixed assets
£
Cost
At 1 January 2022
3,511
Additons in year
892
At 31 December 2022
4,403
Depreciaton
At 1 January 2022
3,511
Charge for year
297
At 31 December 2022
3,808
Net book value at 1 January 2022
-
Net book value at 31 December 2022
595
10. Debtors (due within one year)
2022
£
Accrued income – grants, legacies and donatons
133,493
Accrued income - Gif Aid
960
PBI Enttes
1,498
Sundry debtors
-
Prepayments
480
136,431
11. Creditors: amounts falling due within one year
2022
£
Pensions
-
PBI ISec
36,446
Suppliers (incl. Visa Card)
Accruals
4,800
41,247
12. Operatng lease commitments
As at 31 December 2022, the company had commitments under a non-cancellable
lease as follows:
2022
£
Expiring within one year
-		 2022
£
133,493
960
1,498
-
480		 2021
£
3,300
-
-
-
1,023
136,431 4,323
2022
£
-
36,446
4,800		 2021
£
644
22,066
3,762
28,624
41,247 55,096
2021
£
-

13. Company status

The company is incorporated in England. Its registered address is 45 Swinburne Road, London SW15 5EQ. 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 22

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the fnancial statements
14. Funds Analysis
At 1
Jan 2022
Unrestricted funds:
£
General fund
44,300
Unrestricted grants receivable
AW60
-
Bryan Cave Leighton Paisner LLP
-
Eva Reckit Trust Fund
-
Harbour Foundaton
-
James Thornton DAF
-
Philamonic Trust
-
The Big Give
3,300
Mirianog Trust
-
The Taylour Foundaton
-
The Tinsley Foundaton
-
The Troy Trust
Treebeard Trust
-
Total unrestricted funds
47,600
Restricted funds:
Big Give 2022 Individual donatons
-
AW 60
-
Big Give Foundaton
-
Doughty St Chambers
-
Oakdale Trust
-
Lush Ltd
-
Matrix Causes Fund
3,000
The Frederick Mulder Foundaton
-
Guatemala Solidarity Network
-
Bryan Guinness Charitable Trust
-
Open Society Foundaton
16,049
Southall Trust
-
Peace Brigades Internatonal Secretariat
-
Simmons & Simmons
-
The Evan Cornish Foundaton – LERDs work
-
The Law Society
5,000
Total restricted funds
24,049
Total funds
71,649		 Notes to the fnancial statements
14. Funds Analysis
At 1
Jan 2022
Unrestricted funds:
£
General fund
44,300
Unrestricted grants receivable
AW60
-
Bryan Cave Leighton Paisner LLP
-
Eva Reckit Trust Fund
-
Harbour Foundaton
-
James Thornton DAF
-
Philamonic Trust
-
The Big Give
3,300
Mirianog Trust
-
The Taylour Foundaton
-
The Tinsley Foundaton
-
The Troy Trust
Treebeard Trust
-
Total unrestricted funds
47,600
Restricted funds:
Big Give 2022 Individual donatons
-
AW 60
-
Big Give Foundaton
-
Doughty St Chambers
-
Oakdale Trust
-
Lush Ltd
-
Matrix Causes Fund
3,000
The Frederick Mulder Foundaton
-
Guatemala Solidarity Network
-
Bryan Guinness Charitable Trust
-
Open Society Foundaton
16,049
Southall Trust
-
Peace Brigades Internatonal Secretariat
-
Simmons & Simmons
-
The Evan Cornish Foundaton – LERDs work
-
The Law Society
5,000
Total restricted funds
24,049
Total funds
71,649		 for the year ended 31 December 2022
Incoming
Expenditure
At 31
Resources
Dec 2022
£
£
£
228,837
(34,424) 238,713
1,000
(1,000) -
1,500
(1,500) -
1,000
(1,000) -
- -
53,750
(53,750) -
500 - 500
-
(3,300) -
2,000
(2,000) -
- -
25,000
(25,000) -
50
(50) -
20,000
(20,000) -
333,637
(142,024) 239,213
8,376 - 8,376
500 - 500
2,500 - 2,500
1,600
(1,600) -
2,000 - 2,000
- - -
-
(3,000) -
10,000
(10,000) -
4,000 - 4,000
- -
-
(16,049) -
- -
3,596 - 3,596
7,000 - 7,000
- - -
- 5,000
39,571
(30,649) 32,971
373,208
(172,673) 272,185		 for the year ended 31 December 2022
Incoming
Expenditure
At 31
Resources
Dec 2022
£
£
£
228,837
(34,424) 238,713
1,000
(1,000) -
1,500
(1,500) -
1,000
(1,000) -
- -
53,750
(53,750) -
500 - 500
-
(3,300) -
2,000
(2,000) -
- -
25,000
(25,000) -
50
(50) -
20,000
(20,000) -
333,637
(142,024) 239,213
8,376 - 8,376
500 - 500
2,500 - 2,500
1,600
(1,600) -
2,000 - 2,000
- - -
-
(3,000) -
10,000
(10,000) -
4,000 - 4,000
- -
-
(16,049) -
- -
3,596 - 3,596
7,000 - 7,000
- - -
- 5,000
39,571
(30,649) 32,971
373,208
(172,673) 272,185		 At 1
Jan 2021
£
24,207
-
-
-
-
-
-
-
-
-
-		 2021 Comparatves
Incoming
Expenditure
Resources
£
£
95,366
(75,273)
- -
1,500
(1,500)
3,500
(3,500)
9,614
(9,614)
250
(250)
5,800
(2,500)
- -
1,000
(1,000)
25,000
(25,000)
10,000
(10,000)		 2021 Comparatves
Incoming
Expenditure
Resources
£
£
95,366
(75,273)
- -
1,500
(1,500)
3,500
(3,500)
9,614
(9,614)
250
(250)
5,800
(2,500)
- -
1,000
(1,000)
25,000
(25,000)
10,000
(10,000)		 At 31
Dec 2021
£
44,300
-
-
-
-
-
3,300
-
-
-
-
47,600 333,637 (142,024) 24,207 152,030 (128,637) 47,600
-
-
-
-
-
-
3,000
-
-
-
16,049
-
-
-
-
5,000		 8,376
500
2,500
1,600
2,000
-
-
10,000
4,000
-
3,596
7,000
-		 -
-
-
(1,600)
-
-
(3,000)
(10,000)
-
-
(16,049)
-
-
-
-
-		 -
-
-
-
-
-
3,000
-
-
-
22,903
-
-
-
-
-		 -
-
-
-
-
10,000
-
-
-
7,000
52,145
3,000
-
-
9,977
5,000		 -
-
-
-
-
(10,000)
-
-
-
(7,000)
(58,999)
(3,000)
-
-
(9,977)
-		 -
-
-
-
-
-
3,000
-
-
-
16,049
-
-
-
-
5,000
24,049 39,571 (30,649) 25,903 87,122 (88,976) 24,049
71,649 373,208 (172,673) 50,110 239,152 (217,613) 71,649

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

15. Related party transactions

There were no related party transactions in the reporting period.