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2021-12-31-accounts

Charity Registration No. 1107613

Company Registration No. 04926476 (England and Wales)

EQUALITY NOW

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

EQUALITY NOW

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Ms D Feeney
Mr D Kelly
Ms Y Hassan
Ms W Lichuma
Ms P Amira
Ms R Brandenburger (Appointed 17 December
2021)
Charity number 1107613
Company number 04926476
Registered office Suites B & D
Burnham Yard
Beaconsfield
Bucks
HP9 2JH
Auditor Azets Audit Services
Suites B & D
Burnham Yard
Beaconsfield
Bucks
HP9 2JH

EQUALITY NOW

CONTENTS

Page
Trustees' report 1 - 5
Statement of trustees' responsibilities 6
Independent auditor's report 7 - 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 23

EQUALITY NOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2021

Introduction

The trustees present their report and financial statements for the year ended 31 December 2021.

Equality Now was incorporated in England and Wales in October 2003 and obtained charity status in January 2005. The board of trustees comprises 5 women and men leaders from around the world, including from Costa Rica, Kenya, Pakistan and the US. Our mandate is to promote the human rights of women and girls. We aim to do this by researching violations of the human rights of girls and women, publi cising and distributing the outcome of our research through the issue of short documents (Equality Actions) and larger analyses and building a worldwide network of supporters who want to advocate for women's rights. Providing information and a channel for advocacy are the first steps to achieving change. Since we consider access to information critical in the promotion of rights, membership in Equality Now is free and also available to the general public via our website; www.equalitynow.org. We also join with other women's and human rights groups in advocacy which seeks to foster a climate of respect for women's rights.

Our four programme areas are focused on: legal equality, ending sexual violence, ending harmful practices such as female genital mutilation, child "marriage" and ending trafficking, particularly for sexual exploitation. We add an international layer of support to work being carried out by grassroots organisations and our goals are led by local needs and priorities. We work where we believe we can have the most impact to help improve the lives of a significant number of girls and women and in areas where we feel our campaigns can make the most difference . Equality Now is also registered with the United Nations and takes advantage of critical opportunities, such as meetings of various human rights committees and the annual Commission on the Status of Women, to bring issues of concern into the international arena and to link up with other groups working on similar concerns. Equality Now also has offices in Lebanon and Nairobi , a hub in the US, and a presence in Georgia, Russia, India, the Netherlands and South Africa among other locations.

Compliance

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association , the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The charity's objects are specifically restricted to the promotion of the domestic human rights and international human rights of women and in particular:

(a) to advance the education of the public by carrying out research into the maintenance and observance of human rights, particularly as relates to women, and to publish the useful results of such research;

(b) to promote international human rights for the benefit of the public by raising public awareness of international human rights, particularly as relates to women, by disseminating materials regarding the human rights of women and the violation of such human rights;

(c) to procure, through international human rights advocacy, the abolition of discrimination and violence against women; and

(d) to provide relief to needy victims of breaches of human rights, particularly women.

Charity Commission

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

EQUALITY NOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Significant activities

Equality Now works to end violence and discrimination against women through the mobilisation of public pressure.

Issues of concern to Equality Now include:

Rape Domestic violence Reproductive rights Trafficking Female genital mutilation Political participation Sex discrimination

Strategic report

The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.

Achievements and performance

Some highlights from 2021 include:

As part of our campaign against sexual violence around the world we published Sexual Violence in South Asia: Legal and Other Barriers to Justice for Survivors, jointly authored with Dignity Alliance International. The report examines laws addressing sexual violence in South Asia and found that rape laws across the six South Asian countries studied effectively deny justice to survivors of sexual violence due to protection gaps in the laws. We are continuing to work with partners across the region, particularly in the Maldives and Nepal, to call on governments to take urgent action to address sexual violence and improve access to justice for survivors. And in India, we are working with partners more closely to address the intersecting barriers to justice faced by survivors of sexual violence from marginalised communities.

As part of our campaign in Eurasia, we published A Culture Of Shame: Sexual Violence And Access To Justice In Uzbekistan in November 2021. The report looks at barriers to justice in Uzbekistan in detail, particularly by reference to cases brought to the attention of a partner in the country, Nemolchi.uz, and offers recommendations on what should be done in order for Uzbekistan to ensure access to justice for sexual violence crimes and that the country is in line with its own constitution as well as the international standards by which it is bound.

We continued our focus on improving implementation of laws on sexual violence around the world as well as addressing other barriers to accessing justice. Our work in 2021 included finalising an investigative methodology tool, designed primarily for practical application and implementation by investigators, prosecutors and judges in Georgia, covering the relevant procedures starting from reporting the crime up to the prosecution and punishment stages of sexual violence crimes. Effectively Investigating, Prosecuting and Adjudicating Sexual Violence Cases: A Manual for Practitioners in Georgia was developed as a result of the collaboration of the Council of Europe, UN Women and Equality Now, as well as the Ministry of Internal Affairs and General Prosecutor’s Office of Georgia and international and local experts, including from the judiciary. The manual is aimed at supporting the timely and effective handling of criminal cases to achieve the best possible outcomes and improving access to justice for victims of sexual violence in a safe and supportive environment. It is a living document, guided by a gender perspective and has been tailored, with local input, to the Georgian context. By the end of 2021, we had delivered training based on the manual to over 370 criminal police officers and prosecutors, building their capacities in handling sexual violence cases.

EQUALITY NOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Supported by Comic Relief, Equality Now continued its collaboration with partners and a broad range of stakeholders in Sierra Leone to coordinate interventions and improve protection and access to justice for adolescent girls’ survivors of sexual violence.

We continued our work to prevent trafficking and commercial sexual exploitation. As part of our campaign against online sexual abuse and exploitation, we collaborated with other organisations in a joint submission calling on the UK government to prioritise ending online violence against women and girls in the proposed Online Safety Bill. We also made a submission to the UK Law Commission calling for laws to recognise intimate image abuse as a fundamental breach of privacy and ensure appropriate measures are in place for those affected to access justice. With support from Thomson Reuters, we published a report on Ending Online Sexual Exploitation and Abuse of Women and Girls. We organised two webinars and wrote blog posts to disseminate the findings and recommendations to international audiences. We also continued our advocacy with the UK government on the Equality Model Law. We presented at the launch a civil society campaign in support of Scottish organisations advocating for the Equality Model and continue to amplify their messages on social media. We also presented at an event organised by the APPG on Commerical Sexual Exploitation on the need for the Equality Model Law in England and Wales. We continued to collaborate also with EU colleagues on this work and made submissions for the proposed EU Directive on violence against women to include provisions addressing sexual exploitation and well as to the Council of Europe Expert Group on Action against Violence against Women and Domestic Violence (GREVIO) for its General Recommendation No 1 on the digital dimension of violence against women.

We continued our work to prevent FGM by building advocacy around our report Female Genital Mutilation/ Cutting: A Call For A Global Response released in March 2020.

The Covid pandemic impacted Equality Now in several ways, but despite travel and other restrictions we were able to adapt and maintain our work in all four programme areas.

Staff gave several media interviews throughout the year and made several presentations to institutions and the public.

Financial review

Review of transactions and financial position

During the year, income of £ 1,478,245 was received, including £ 78,703 worth of donated services. This income was applied to the objects of the charity.

The net movement in unrestricted funds for the year, as shown in the Statement of Financial Activities, amounted to net incoming resources of £ 123,905 which has increased the unrestricted funds to £ 499,047.

Restricted funds stand at £ 95,555 at the year end.

The charity's net assets at 31 December 20 21 were £ 594,602 .

Reserves Policy

The charity aims to hold reserves equivalent to 6 months expenditure.

During the coming year, efforts will continue to be directed towards increasing the level of reserves.

EQUALITY NOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Risk Management

Equality Now uses agreed international and regional human rights standards as well as countries’ own legal provisions as benchmarks for its international advocacy. Extreme care is taken to verify the accuracy of everything we print, which is checked in broad consultation both internally and with outside experts.

The Trustees have identified and reviewed the major risks facing the charity and have established internal controls to mitigate these risks. The Trustees confirm that the controls implemented are appropriate to the size of the charity and the nature of its operations.

We reviewed and updated all our internal processes, procedures, data systems and documentation in order to comply with the UK GDPR when it came into force in 2021. Equality Now complies with the UK GDPR as a controller and processor of data and we work with our suppliers and partner organisations to ensure they can meet these obligations. We are implementing the relevant policies and practices to ensure we protect any data handled for employees, donors, supporters, suppliers and partners and are keeping informed to comply with future systems the UK might adopt.

All work saved to the computer network is backed up on the cloud.

Future developments

Equality Now’s long-term aim is to create an environment where women’s rights are respected and upheld. To achieve this, we will continue with targeted campaigns to promote the human rights of women and girls and will aim to expand our work with grassroots organisations. Our focus for 2022 will be particularly to build on the learning from the research on laws and practices on sexual violence and to build tools to better address sexual violence. We will aim to broaden our global reach, specifically developing further our partnerships with civil society, lawyers and others in Eurasia for joint collaborations. At the end of 2021, Equality Now was awarded a three-year grant from the European Union to partner with NIHOL Initiative’s Development and Supporting Centre to continue to drive progress on women’s rights in Uzbekistan and improve access to justice for women and girl survivors of violence, including sexual violence. The work began in January 2022. We will be looking particularly also to expand our work in South Asia with a focus on marginalised communities and to deepen our understanding of the experience of the justice system of women and girls with disabilities subjected to sexual violence with the aim to ensure the system works for all victims. We also aim to advance our work fighting online abuse and exploitation and will particularly focus on understanding and promoting strong legal standards that apply across jurisdictions to prevent and address online abuse and exploitation..

Structure, governance and management

The charity is a company limited by guarantee governed by its Memorandum and Articles of Association dated 24 September 2003 , as revised in 2019.

The Trustees unanimously approved by resolution changes to Equality Now's Articles of Association which simplified and clarified provisions regarding meetings and the scope of delegation of authority to the Executive Officer.

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms D Feeney

Mr D Kelly Ms Y Hassan Ms W Lichuma Ms P Amira

EQUALITY NOW

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

Ms R Brandenburger

(Appointed 17 December 2021)

Recruitment and Appointment of Trustees

Equality Now's board has a nominating committee which nominates new trustees for consideration by the full board. Suggestions come from staff and existing trustees and selection preference is given to those candidates who represent skills and geographical women's rights knowledge missing from the Board at any given time. The nominating committee interviews shortlisted candidates to ensure they have time to commit to the organisation and are committed to Equality Now's work and policies. Successful candidates are then recommended to the full board for approval.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Members

At 31 December 2021, there were six members of the charity. The liability of each of the members of the charity in the event of a winding-up is limited by guarantee to £1.

Organisational Structure

The board of trustees is responsible for deciding, with input from the staff, the strategic plan and general work orientation of the organisation as well as its policies. The staff makes day-to-day decisions and implements the plan and policies.

Induction and Training of Trustees

New trustees are given an orientation pack, including organisational documents, policies, financial information and budget, which documents are discussed and any questions raised. Induction and training takes place at the annual board meeting. A training on governance is being planned which, together with a trustee selfevaluation, will identify areas of future focus.

Related Parties

The charity has a close relationship with the Equality Now offices in New York and Nairobi.

Auditor

In accordance with the company's articles, a resolution proposing that Azets Audit Services be reappointed as auditor of the company will be put at a General Meeting.

The trustees' r eport, including the strategic report, was approved by the Board of Trustees.

Ms Y Hassan

Trustee Dated: 17 June 2022

EQUALITY NOW

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees, who are also the directors of Equality Now for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that 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.

EQUALITY NOW

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF EQUALITY NOW

Opinion

We have audited the financial statements of Equality Now (the ‘charity’) for the year ended 31 December 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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.

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 charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the annual 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 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.

EQUALITY NOW

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF EQUALITY NOW

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the 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 charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: http s :// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

EQUALITY NOW

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF EQUALITY NOW

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' 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 and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Laird FCCA (Senior Statutory Auditor) for and on behalf of 28/06/2022 Azets Audit Services .........................

Chartered Accountants Statutory Auditor

Suites B & D Burnham Yard Beaconsfield Bucks HP9 2JH

EQUALITY NOW

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF EQUALITY NOW

Azets Audit Services is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.

EQUALITY NOW

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income and endowments from:
Donations and legacies
2
832,867
644,381
Investments
3
21
-
Other income
4
117
859
Total income
833,005
645,240
Expenditure on:
Charitable activities
5
704,855
553,791
Other
10
4,245
-
Total resources
expended
709,100
553,791
Gross transfers
between funds
-
-
Net income/(expenditure)
for the year/
Net movement in funds
123,905
91,449
Fund balances at 1
January 2021
375,142
4,106
Fund balances at 31
December 2021
499,047
95,555		 TotalUnrestricted
funds
2021
2020
£
£
1,477,248
794,449
21
99
976
895
1,478,245
795,443
1,258,646
788,239
4,245
-
1,262,891
788,239
-
52,886
215,354
60,090
379,248
315,052
594,602
375,142		 Restricted
funds
2020
£
186,885
-
-
186,885
226,334
-
226,334
(52,886)
(92,335)
96,441
4,106		 Total
2020
£
981,334
99
895
982,328
1,014,573
-
1,014,573
-
(32,245)
411,493
379,248
Donations and legacies
2
Investments
3
Other income
4
Total income
Expenditure on:
Charitable activities
5
Other
10
Total resources
expended
Gross transfers
between funds
Net income/(expenditure)
for the year/
Net movement in funds
Fund balances at 1
January 2021
Fund balances at 31
December 2021

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

EQUALITY NOW

BALANCE SHEET

AS AT 31 DECEMBER 2021

2021
Notes
£
Fixed assets
Tangible assets
11
Current assets
Debtors
12
133,243
Cash at bank and in hand
604,738
737,981
Creditors: amounts falling due within
one year
13
(130,090)
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
14
Net assets
Income funds
Restricted funds
15
Unrestricted funds		 2020
£
£
£
-
4,245
297,559
379,816
677,375
(169,479)
607,891
507,896
607,891
512,141
(13,289)
(132,893)
594,602
379,248
95,555
4,106
499,047
375,142
594,602
379,248

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2021, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 17 June 2022

Ms Y Hassan

Trustee

Company Registration No. 04926476

EQUALITY NOW

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
19
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in)
investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2021
£
-
21		 £
224,901
21
-
224,922
379,816
604,738		 2020
£
(2,617)
99		 £
(32,620)
(2,518)
-
(35,138)
414,954
379,816

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

Charity information

Equality Now is a private company limited by guarantee incorporated in England and Wales. The registered office is Suites B & D, Burnham Yard, Beaconsfield, Bucks, HP9 2JH.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.3 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grant income, other than capital grants, is recognised in the Statement of Financial Activities as soon as it is receivable unless there are requirements of the funder related to performance and specific deliverables. These grants are accounted for as the charity earns the right to consideration by its performance, adjusted to reflect the time value of money. Where the income is received in advance of its recognition, it is deferred and included in creditors. Where entitlement occurs before the income is received, the income is accrued and included in debtors.

Donated services are credited to the Statement of Financial Activities based on the time spent volunteering for the charity and the fair market value of the services.

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

(Continued)

1.4 Resources expended

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

Resources expended and the corresponding liability are recognised in period in which they are incurred. Management and administration costs include expenditure on general administration, management and compliance with constitutional and statutory requirements.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements 5 years or remainder of lease if shorter Computers 25% on cost

1.6 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/expenditure for the period.

1.8 Taxation

The charity is exempt from corporation tax on its charitable activities.

2 Donations and legacies

Unrestricted
Restricted
funds
funds
2021
2021
£
£
Donations and gifts
24,609
-
Grants received
729,555
644,381
Donated goods and
services
78,703
-
832,867
644,381		 TotalUnrestricted
funds
2021
2020
£
£
24,609
11,027
1,373,936
765,000
78,703
18,422
1,477,248
794,449		 Restricted
funds
2020
£
-
186,885
-
186,885		 Total
2020
£
11,027
951,885
18,422
981,334

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

2
Donations and legacies
Donations and gifts
Donations
Gift aid
Grants receivable for
core activities
Equality Now New York
Other grants
3
Investments
Interest receivable		 22,387
2,222
24,609
729,555
-
729,555		 -
-
-
-
644,381
644,381		 22,387
2,222
24,609
729,555
644,381
1,373,936		 (Continued)
10,127
-
10,127
900
-
900
11,027
-
11,027
765,000
-
765,000
-
186,885
186,885
765,000
186,885
951,885
UnrestrictedUnrestricted
funds
funds
2021
2020
£
£
21
99

4 Other income

Unrestricted Restricted Total Unrestricted
funds funds funds
2021 2021 2021 2020
£ £ £ £
Other income 117 859 976 895

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

5 Charitable activities

Staff costs
Postage and stationery
Travel and accommodation
Consultancy
Rent
Office equipment
Translation and interpretation
Bank charges
Legal expenses
Grant funding of activities (see note 6)
Share of support costs (see note 7)
Share of governance costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 December 2020
Unrestricted funds
Restricted funds		 2021
£
586,095
8,241
12,679
338,882
3,176
4,088
-
3,117
78,703
1,034,981
160,690
56,812
6,163
1,258,646
704,855
553,791
1,258,646
788,239
226,334
1,014,573		 2020
£
585,401
2,617
1,863
74,092
-
(3,462)
4,032
1,955
96,949
763,447
153,218
92,995
4,913
1,014,573
788,239
226,334
1,014,573

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

6 Grants payable

Grants to institutions:
Equality Now Nairobi
Other - Women Against Violence and Exploitation in Society (WAVES)
Other - Defence for Children International (DCI)		 2021
£
66,000
49,299
45,391
160,690		 2020
£
50,000
46,302
56,916
153,218

The 'other grants' are grants paid from the Comic Relief funding in accordance with the grant application.

7 Support costs

Support
costs
Governance
costs
£
£
Staff costs
38,639
-
Insurance
1,178
-
Telephone, postage and
stationery
1,839
-
Travel and
accomodation
950
-
Consultancy
2,895
-
Rent
11,638
-
Office equipment
(619)
-
Credit card fees and
bank charges
68
-
Legal expenses
224
-
Audit fees
-
5,200
Accountancy
-
963
56,812
6,163
Analysed between
Charitable activities
56,812
6,163		 2021
£
38,639
1,178
1,839
950
2,895
11,638
(619)
68
224
5,200
963
62,975
62,975		 Support
costs
Governance
costs
£
£
30,807
-
1,718
-
1,922
-
1,245
-
680
-
46,192
-
10,287
-
1,401
-
(1,257)
-
-
3,900
-
1,013
92,995
4,913
92,995
4,913		 2020
£
30,807
1,718
1,922
1,245
680
46,192
10,287
1,401
(1,257)
3,900
1,013
97,908
97,908

Governance costs includes payments to the auditors of £ 5,200 (2020- £ 3,900 ) for audit fees.

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

2021
Number
9
Employment costs
2021
£
Wages and salaries
549,790
Social security costs
52,154
Other pension costs
22,790
624,734
The number of employees whose annual remuneration was £60,000 or
more were:
2021
Number
£70,001 - £80,000
-
£80,001 - £90,000
2
£90,001 - £100,000
-
£100,001 - £110,000
1
10
Other
Unrestricted
funds
2021
Net loss on disposal of tamgible fixed assets
4,245		 2020
Number
9
2020
£
519,756
54,423
42,029
616,208
2020
Number
1
1
1
-
Total
£
2020
-

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

11
Tangible fixed assets
Leasehold
improvements
Computers
£
£
Cost
At 1 January 2021
3,198
9,049
Disposals
(3,198)
(9,049)
At 31 December 2021
-
-
Depreciation and impairment
At 1 January 2021
1,570
6,432
Eliminated in respect of disposals
(1,570)
(6,432)
At 31 December 2021
-
-
Carrying amount
At 31 December 2021
-
-
At 31 December 2020
1,628
2,617
12
Debtors
2021
Amounts falling due within one year:
£
Other debtors
133,243
13
Creditors: amounts falling due within one year
2021
£
Other creditors
4,531
Accruals and deferred income
125,559
130,090
14
Creditors: amounts falling due after more than one year
2021
£
Accruals and deferred income
13,289		 Total
£
12,247
(12,247)
-
8,002
(8,002)
-
-
4,245
2020
£
297,559
2020
£
3,464
166,015
169,479
2020
£
132,893

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

15 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 January 2020

£
Comic Relief
21,403
MAANDA
-
Council of Europe
-
Gates Foundation
3,892
Equality Now US
-
Human Dignity Fund
65,876
Novo Foundation
-
Options
7,457
SIDA
-
UN Women
(2,550)
Victoria Gomez
363
Wallace Global
-
Winifred Stevens Foundation
-
Gucci
-
POWF
-
UNFPA
-
96,441		 Movement in funds
Movement in funds
Incoming
resources
Resources
expended
Transfers
Transfer
adjustments
2019
Balance at
1 January 2021
Incoming
resources
Resources
expended
Balance at
31 December
2021
£
£
£
£
£
£
£
£
-
-
-
(21,403)
-
-
-
-
151,105
(153,388)
-
-
(2,283)
160,467
(165,116)
(6,932)
5,425
(3,900)
-
-
1,525
2,934
(1,571)
2,888
10,922
(10,922)
-
-
3,892
17,912
(21,461)
343
-
-
-
-
-
10,360
-
10,360
-
-
-
(65,876)
-
-
-
-
-
-
-
-
-
185,704
(178,503)
7,201
-
-
-
(7,457)
-
-
-
-
5,825
(5,825)
-
-
-
3,058
(3,058)
-
13,608
(10,448)
-
-
610
31,771
(30,661)
1,720
-
-
-
-
362
14,772
(6,099)
9,035
-
-
-
-
-
16,202
(15,522)
680
-
(41,850)
41,850
-
-
104,402
(84,231)
20,171
-
-
-
-
-
70,575
(20,479)
50,096
-
-
-
-
-
4,926
(4,933)
(7)
-
-
-
-
-
22,157
(22,157)
-
186,885
(226,333)
41,850
(94,736)
4,106
645,240
(553,791)
95,555

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

16
Analysis of net assets between funds
Unrestricted
fund
Restricted
fund
2021
2021
£
£
Fund balances at 31
December 2021 are
represented by:
Tangible assets
-
-
Current assets/
(liabilities)
495,975
111,916
Long term liabilities
3,072
(16,361)
499,047
95,555		 TotalUnrestricted
fund
2021
2020
£
£
-
4,245
607,891
370,897
(13,289)
-
594,602
375,142		 Restricted
fund
2020
£
-
136,999
(132,893)
4,106		 Total
2020
£
4,245
507,896
(132,893)
379,248

17 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2021 2020
£ £
Within one year - 7,430

18 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Equality Now New York
Equality Now Nairobi		 Received grants
2021
2020
£
£
1,120,350
765,000
27,082
-
1,147,432
765,000		 Made grants
2021
2020
£
£
-
-
66,000
50,000
66,000
50,000

EQUALITY NOW

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

19 Cash generated from operations 2021 2020
£ £
Surplus/(deficit) for the year 215,354 (32,245)
Adjustments for:
Investment income recognised in statement of financial activities (21) (99)
Loss on disposal of tangible fixed assets 4,245 -
Depreciation and impairment of tangible fixed assets - 465
Movements in working capital:
Decrease/(increase) in debtors 164,316 (257,100)
(Decrease)/increase in creditors (158,993) 256,359
Cash generated from/(absorbed by) operations 224,901 (32,620)
20 Analysis of changes in net funds
The charity had no debt during the year.