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2020-12-31-accounts

ACTION ON riMED VIOLENCE AOAV ACTION ON ARMED VIOLENCE ANNUAL REPORT 2020

Action on Armed Violence (Limited by Guarantee)

Contents

Page
Legal & administrative 1
Trustees' report 2 - 24
Independent examiner’s report 25
Statement of financial activities 26
Balance sheet 27
Notes to the accounts 28-39

Legal and Administrative Information

Board (as of 2021)

Professor Michael Spagat Dr Marina Brilman Colonel Steve Smith Olivia Helena Mary Dix Malcolm Anthony Rodgers Dr Saleyha Ahsan

(Co-Chair in 2020; Chair in 2021)

(Co-Chair; resigned: 18 March 2021) (Resigned: 18 March 2021) (Appointed: 18 March 2021)

Chief Executive

Iain Overton

Principal Office

405 Mile End Road London E3 4PB

Company Number

06381573

Charity Number

1122057

Independent Examiners

Shruti Soni Limited 117A St Johns Hill, Sevenoaks TN13 3PL

Bankers

Co-operative Bank City Offices 80 Cornhill London EC3V 3NJ

1

INTRODUCTION BY THE CHAIR: PROFESSOR MIKE SPAGAT

Action on Armed Violence (AOAV) is a charity whose work on a range of issues related to the global reduction of armed violence is respected worldwide. It has become one of the outstanding research bodies in its field, despite its modest size and resources. We are grateful to our Executive Director and his small dedicated team of Jennifer Dathan, Murray Jones, Emily Griffith and George Fairhurst who produced high-quality research and advocacy in 2020. With such a small team, AOAV relies on volunteers and we also thank the over 40 volunteers, who have made such a contribution to its research.

AOAV is also well-supported by its Board and we thank our colleague Trustees who give freely of their considerable individual expertise and experience.

The board would also like to thank Olivia Dix and Malcolm Rodgers who stood down from the board in 2021 for their service and dedication.

In common with other organisations in the field of armed violence, fundraising continues to be a challenge, but AOAV moves forward into 2021 with a clear mandate and a stable financial situation. We are very grateful to all the donors who have continued to support our work.

We believe that AOAV is an important voice in advocating for a global reduction of armed violence and it is our privilege to be associated with it.

Professor Mike Spagat

2

EXECUTIVE DIRECTOR’S REPORT – IAIN OVERTON

AOAV continued to undertake research and advocacy in 2020, despite the challenges brought by the Covid19 pandemic. Notably, it was the tenth year of the organisation’s Explosive Violence Monitoring Project, enabling us to give a decade worth of data to the debate surrounding the protection of civilians in armed conflict, especially from an explosive violence perspective.

In 2020 we published a series of major reports looking at the impacts of explosive violence on gender, health and environment. We also published numerous reports on issues pertaining to explosive violence and the media. Parallel to this, we also launched a project examining militarism in public life, and published a number of key reports examining the British military through a critical but balanced lens.

As with previous years, we worked through the year towards ensuring that political commitments to refrain from the use of explosive weapons in populated areas was on the agenda at high level fora in the UN and beyond. This work, as part of our lobbying with the International Network of Explosive Weapons, led to over 100 States stating that they would not use such weapons in towns or cities. We also worked on the issue of IEDs and the harm they bring to ensure such work is now central to the disarmament debate and presented our findings at the United Nations General Assembly.

As in previous years, our monitor had wide pick-up in the national and international media. We partnered with a number of coalitions to achieve our advocacy ends. These include the International Network of Explosive Weapons (INEW), Protect at Imperial College, the International Blast Research Network (IBRN) at Southampton, the Global Forum for the Arms Trade, the Arms Trade Treaty Forum, the APPG on Explosive Threats, Birkbeck’s Centre for Human Rights Reporting and the UK Working Group on Arms, to name some.

In 2020, major funding was generously given by both the Norwegian Ministry of Foreign Affairs, the French Government and the Joseph Rowntree Charitable Trust. We thank them. AOAV was also helped enormously by volunteers who selflessly gave their time and assistance to assist our work.

Iain Overton Executive Director

3

TRUSTEES’ REPORT

MISSION AND APPROACH

Mission

Action on Armed Violence (AOAV) central mission is to carry out research and advocacy in order to reduce the incidence and impact of global armed violence.

To help reduce this burden, AOAV carries out research and advocacy campaigns to strengthen international laws and standards on the availability and use of conventional and improvised weapons, to build recognition of the rights of victims and survivors of armed violence and to research, understand and act effectively on the root causes of armed violence in affected countries.

To this end, AOAV is committed to:

AOAV’s advocacy and research can help it reach its goals:

4

In 2020, we undertook five main projects:

Each of these will be addressed in turn, outlining the output, lobbying and impact of each and then our work in advocacy and the media will be highlighted

5

1. The Global Explosive Weapons Monitor

In 2020, we published our annual report on explosive violence in 2019. In 2019, we recorded 29,485 deaths and injuries from the use of explosive weapons around the world, as reported in English language media. Civilians continued to bear the burden of this harm, accounting for 66% (or 19,401) of these casualties. Of those civilian casualties, 33% (6,476) were killed, while 67% (12,925) were injured by explosive weapons. This compares to 9,631 civilians killed (43%) and 12,720 injured (57%) in 2018.

In 2020, we recorded 18,747 deaths and injuries from the use of explosive weapons around the world, as reported in English language media. Civilians continued to bear the burden of this harm, accounting for 59% (or 11,056) of these casualties. Of those civilian casualties, 33% (3,668) were killed, while 67% (7,388) were injured by explosive weapons. This ratio compares the same to 33% (6,476) killed, and 67% (12,925) injured by explosive weapons in 2018.

The following articles were published around this dataset:

We also publish key-findings report for ten years of data (2011 – 2020):

In addition we published our main findings in ten languages for 2019 - namely Arabic, Dutch, Finnish, French, German, Greek, Italian, Mandarin, Portuguese and Spanish

Infographic and video materials were also used to highlight our explosive violence findings. For instance, the videos on each of the ‘Hot Spot’ pages of Syria, Iraq, Afghanistan, Pakistan, Yemen, Nigeria, Somalia, Gaza, Libya and Turkey

The following monthly reports were also published: January 2020 / February 2020 / March 2020 / April 2020 / May 2020 / June 2020 / July 2020 / August 2020 / September 2020 / October 2020 / November 2020 / December 2020

6

We also published the following noteworthy incident articles on AOAV’s website:

We also published a series of other web posts relating to explosive weapons in populated areas:

7

8

2. The media and its reporting on explosive violence examined

This report was published with supporting social media output: Conflict reporting in the 21st century: summary report

On the 12th February 2020, we hosted a major conference on Conflict Reporting in the 21st Century at Birkbeck, University of London. This was in collaboration with the Paddington-based Frontline Club. This conference brought together leading war correspondents and international journalists to discuss the challenges, developments, and future of conflict reporting. Over 600 people subscribed to this event, with in excess of 350 people attending on the day.

Our online publication of interviews with editors, journalists and media experts on this matter featured reporters including Janine di Giovanni and Lindsey Hilsum. Interviews with many journalists were included in the above media report.

In addition, we published a series of other reports that took evidence from media experts and journalists:

 British media significantly underreporting explosive violence incidents in Afghanistan, review reveals

Feedback from the audience was very positive - an online survey showed satisfaction of the event at over 90% and with specific speakers between 70% and 90%. Most importantly, perhaps, the project introduced dozens of journalists to AOAV’s work and its mission. This has helped press coverage on our Monitor.

The overriding fact from our research over the last year, was that the use of explosive weapons against civilians is often not considered prominent enough to make the news.

9

3. The reverberating effects of explosive violence examined: three reports on gender, healthcare and the environment.

i. Gender

We published the following report: The gendered effects of explosive weapons examined.

In addition, we published the following reports on this topic:

ii. Healthcare

We undertook research trips to the Lebanese/Syrian border to examine the direct, indirect and reverberating impacts of explosive violence on healthcare systems there.

The main health report, detailing the findings can be found in the main report: Blast injury: the reverberating health consequences from the use of explosive weapons.

Published alongside this publication is a summary of the main findings. The report was broken down into four key areas of examination; physical health, psychological health, infrastructure and personnel, and access to healthcare.

We published the following reports that included interviews with experts and victims and highlighted patterns of harm:

10

All of the above reports contained text that amplified our findings, and were widely disseminated via social media, MailChimp and direct mailing. Infographic and video materials were used to highlight the findings. We published videos showing some of the main findings for each section:

AOAV worked closely with Imperial College and Southampton University in the UK to increase an understanding of the healthcare impact of explosive violence as part of the PROTECT and IBRN projects respectively.

iii. Environment

We undertook research trips to Lebanese/Syrian border to examine the direct, indirect and reverberating impacts of explosive violence there. The main environment report, detailing the findings can be found in the main report, The Broken Land: the environmental consequences of explosive weapon use. Published alongside this publication is a summary of the main findings.

The report was broken down into four key areas of examination; unexploded ordnance (UXO), agriculture, infrastructural damage, and flora and fauna.

AOAV’s data on this was presented at the 23rd International Meeting of Mine Action National Directors and UN Advisers (NDM-UN23).

Publications around the issue of the environment in relation to the above included:

AOAV produced short videos to highlight some of the key findings in these areas:

It is hard to gauge the impact of a series of reports on the environment to actual change in military rules of engagement, however, when we presented our data at the 23rd International Meeting of Mine Action National Directors and UN Advisers (NDM-UN23), it was announced that this was the first time the issue of the environment had been

11

included in deliberations as a specific theme. AOAV’s work helped push this agenda onto the diary of events, and so it is believed that this has helped create a precedent where the environment has to be considered as part of the EWIPA debate.

12

4. Improvised Explosive Device reports

As part of a French government sponsored project through the United Nations Mine Action Service (UNMAS), we published a report IEDs, Past Present and Future and presented this work at the United Nations General Assembly at a side event hosted online.

This report included the sub-reports:

Our plans to produce a report on the precursor chemical materials of IED for November were delayed owing to the CCW not being held, and this will go ahead in 2021.

We have produced that report and are working on a report about deminers for 2021, as well.

13

5. Militarism examined

In 2020, funded by a core-grant from the Joseph Rowntree Charitable Trust, we began interrogating militarism and accountability, with a part-focus on the British armed forces and police and the preservation of civilian life. To this end, we published the following:

14

6. Advocacy

The following major advocacy interventions were undertaken in 2020:

15

7. Media coverage

In addition to the above, we secured considerable media coverage of AOAV’s monitor and other research. AOAV’s data since the beginning of this funded period, has been cited hundreds of times in national and international press, including:

16

Academic citations for the period 2020 of AOAV’s work include:

17

18

OVERVIEW OF FUTURE PLANS FOR 2021

AOAV seeks to continue its crucial research and advocacy work that focuses on the use of explosive weapons in populated areas worldwide, as well as looking more into UK issues of armed violence, militarism and counter-terrorism.

In addition, we plan to publish a series of reports on issues relating to children and explosive violence, an examination of five major explosive weapon types, and a review of the ten years of data of explosive violence that our monitor has gathered together.

As a consequence of the pandemic, 2021 and not 2020, looks set to be a crucial year in the development of a political commitment to cease/avoid the use of explosive weapons in populated areas. We hope that State parties, guided by members of the International Network on Explosive Weapons (INEW), sign to this much needed declaration.

The competition for funding is, as ever, tight.

AOAV will safeguard its future by ensuring that it responds quickly and flexibly to opportunities as they arise, with hard-hitting, compelling bids.

At the end of 2019 we secured funding from the Sir Bobby Charlton Foundation to look into the impact of explosive weapons on victims, and the provision of victim assistance following. This will lead to a major report published in late 2021.

19

STRUCTURE, GOVERNANCE AND MANAGEMENT

Action on Armed Violence was established as a charitable trust in 2007, originally called the Landmine Action Charitable Trust. The Trust’s name was changed to Action on Armed Violence in 2010. It is also a charitable company. The charity is governed under a Memorandum and Articles of Association which established the objects and powers of the charitable company.

- Operational Decision Making

The Board of Trustees, who are also Directors of the charitable company, is responsible for the governance of Action on Armed Violence (AOAV), especially with respect to representation and accountability. These responsibilities include: determining policy and strategy, appointing and overseeing the Chief Executive Officer (CEO), monitoring performance, managing the governance process, and providing insight, guidance and wisdom. Management is provided by the CEO working with the staff of the organisation.

Recruitment & Appointment of Board Members

AOAV aims to select Board members in a manner consistent with the organisation’s equal opportunities policy. The procedure for recruiting and inducting board members is as follows:

2) Invitations are issued through the national press, existing networks and/or the website, as appropriate.

Procedures for Board member recruitment, election, rotation/re-election and retirement continue to be developed.

Induction & Training of Board Members

New Board members are issued with an induction pack covering AOAV’s work and key policies. They meet the CEO and staff to discuss strategy, policy, current and planned activities. All Trustees are invited to attend network and parliamentary meetings and relevant conferences (when time and funding permit).

Risk Management Statement

All procurement and administrative procedures are in place to ensure that authorisation and accountability lines are respected. AOAV’s Trustees recognise their collective and individual responsibilities to assess and manage risks which may affect the company in

20

the achievement of its objectives. Internal risks are reduced by the application of appropriate controls to ensure that financial, administrative and operational procedures are effective, thus minimising the risk of financial loss and litigation against the company. All risks are assessed according to their likelihood and potential impact on organisation, and managed accordingly

Public Benefit

The Board of Trustees has complied with the requirements of Section 17 of the Charities Act 2011 and has referred to the Charity Commission's general guidance on Public Benefit when reviewing its aims and objectives and in planning future activities. In particular, the trustees consider how the planned activities of the company will contribute to achieving the aims and objectives they have set.

Principal Financial Management Policies

Funds received from institutional donors are managed in line with agreed contractual arrangements. The allocation of donations from unrestricted income is decided on the basis of needs identified by AOAV Board of Trustees. Donations derived from noninstitutional restricted income are allocated according to the requests of the donors.

Reserves Policy

The majority of AOAV work is funded from restricted funds. The contractual arrangements with donors cover the completion of such tasks and related financial commitments. AOAV retains unrestricted reserves to ensure the longer-term viability of the organization and the sustainability of its programmes against short-term funding shortfalls or emergency funding requirements. The reserves balance is reviewed regularly along with the level of the organization’s total incoming and outgoing funds. The Board considers current level of reserves to be adequate.

The minimum reserve amount is the cost of running the charity for three months salaries and other running expenses, £45,000. This is kept in reserve. At 31 December 2020, AOAV had £68,782 in unrestricted funds (this includes the reserve) and £35,705 in restricted income funds carried forward to 2021.

Financial Position

During 2020 Action on Armed Violence received registered income of £176,669. Our expenditure was £170,298.

Our major funding source for our research work was the Royal Norwegian Ministry of Foreign Affairs, UNMAS (as part of a French Government Fund) and the Joseph Rowntree Charitable Trust.

21

AOAV renewed its efforts to ensure that funds for its research activities are available on a consistent basis. AOAV will continue to work closely with current and new donors to secure continuing financial support for its work.

Small Company Rules

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

22

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of AOAV for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions

In so far as the Trustees are aware:

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2020 was 5 (2019:5). The Trustees are members of the charity. The

23

Trustees have no beneficial interest in the charity and are not remunerated.

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

Approved by the Board of Trustees on ______23/09/2021 and signed on their behalf by

Professor Mike Spagat Trustee Date: 23/09/2021

24

Action on Armed Violence

(Limited by Guarantee)

Independent Examiner's Report

To the Trustees of Action on Armed Violence

I report on the accounts of the charity for the year ended 31 December 2020, which are set out on pages 26-39

Respective responsibilities of Trustees and examiner

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Shruti Soni FCCA Shruti Soni Ltd 117A St Johns Hill Sevenoaks TN13 3PL Date 24 September 2021

25

Action on Armed Violence (Limited by Guarantee)

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2020

Income
Note
Donations and legacies
3
Charitable activities
4
Other income: Corporation
Tax Refund
Total income
Expenditure:
5
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
before other gains and losses
Gains/(losses) on exchange rate
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
Total
Unrestricted Restricted
Funds
Unrestricted Restricted
Funds
Funds
Funds
2020
Funds
Funds
2019
£
£
£
£
£
£
5,999
-
5,999
2,079
-
2,079
49,815
120,855
170,670
10,389
161,967
172,356
-
-
-
-
-
-
55,814
120,855
176,669
12,468
161,967
174,435
4,056
-
4,056
4,082
-
4,082
30,132
136,110
166,242
4,548
136,349
140,897
34,188
136,110
170,298
8,630
136,349
144,979
21,626
( 15,255)
6,371
3,838
25,618
29,456
-
-
21,626
( 15,255)
6,371
3,838
25,618
29,456
47,156
50,960
98,116
43,318
25,342
68,660
68,782
£
35,705
£
104,487
£
47,156
£
50,960
£
98,116
£

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

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

26

Action on Armed Violence

(Limited by Guarantee)

Balance Sheet As at 31 December 2020

Note
Fixed assets
Tangible Assets
8
Current assets
Debtors
9
Cash at bank and in hand
Liabilities:
Creditors: Amount falling due within one year
10
Net current assets / (liabilities)
Net assets
The funds of the charity:
13
Restricted income funds
Unrestricted income funds
General reserve
Total charity funds		 £
600
112,325		 2020
2019

£
£
£
-
-
600
104,611
105,211
7,095)
(
104,487
98,116
104,487
£
98,116
£
35,705
50,960
68,782
47,156
104,487
£
98,116
£
112,925
8,438)
(

The charity is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2020. No member of the charity has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with sections 386 and 387 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The notes on pages 28 to 39 form part of these accounts.

The accounts were approved by the Board of Trustees on

23/09/2021

Name: Professor Mike Spagat Trustee Company Registration No. 06381573 Charity Registration No. 1122057

27

Action on Armed Violence

(Limited by Guarantee)

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

1 Statutory information

Action on Armed Violence is a charitable company, limited by guarantee, registered in England and Wales number 06381573 and is registered with the Charity Commission number 1122057. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The nature of the charitable company's operations and principle activities are to carry out research, advocacy and fieldwork in order to reduce the incidence and impact of global armed violence.

Action on Armed Violence meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about Action on Armed Violence's ability to continue as a going concern. The financial statements are presented, to the nearest pound, in sterling which is the functional currency of the charitable company.

2 Accounting policies

2.1 Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (September 2015) and the Companies Act 2006.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all the years presented unless otherwise stated.

2.2 Income

All incoming resources are included in the Statement of Financial Activities when the charitable company is legally entitled to the income, it is probable the income will be received and the amount can be quantified with reasonable accuracy. The following specific policies apply to particular categories of income:

Where donations and grants are restricted to future accounting periods, they are deferred and recognised in those future accounting periods. Grants for immediate financial support and assistance, or to reimburse costs previously incurred, are recognised immediately.

The charitable company receives government grants in respect of furthering its charitable objectives. Income from government and other grants are recognised at fair value.

Charitable activities includes commissioned work carried out by Action on Armed Violence staff and is recognised in the period along with other income.

Fund accounting

Unrestricted funds are to be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds are to be used for particular restricted purposes within the objectives of the charitable company. The aim and use of each restricted fund is set out in the notes to the financial statements.

28

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2020: continued

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2.3 Expenditure recognition

Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category.

Expenditure is recognised when there is a legal or constructive obligation to make payment to third parties, it is probable and the amount of the obligation can be measured reliably.

Support costs are those that assist the work of the charitable company but do not directly represent charitable activities and include office costs, governance costs, administrative and payroll costs. They are incurred directly in support of expenditure on the objects of the charitable company. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on charitable activities on a basis constistent with the use of resources. Governance costs are those incurred in connection with the running of the charitable company and compliance with consititutional and statutory requirements.

Analysis of these costs is included in note 5.

2.4 Tangible fixed assets and depreciation

The charitable company operates a policy of capitalising fixed asset items over £1,000. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life. The principal annual rates used for this purpose are:

Furniture and equipment 4 years, on a straight line basis

2.5 Leasing commitments

Rental charges are charged on a straight line basis over the term of the lease.

2.6 Debtors and Creditors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably, after allowing for any trade discounts due.

2.7 Foreign currency

The charitable company no longer operates foreign currency bank accounts.

2.8 Pensions

The charitable company now operates an Auto Enrolment defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they are incurred.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.

The charitable company does not have a material holding in complex financial instruments.

29

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2020: continued

3
Donations and legacies
Donations
Prior year comparatives: 2019
Donations
4
Income from charitable activities
Norwegian Funding Article 36
Joseph Rowntree Charitable Trust
EU Funds (Lot12)
Australian High Commission
CJRS Grant
Other
Prior year comparatives: 2019
Norwegian Funding Article 36
Joseph Rowntree Charitable Trust
EU Funds (Lot12)
Australian High Commission
Other		 Unrestricted
Restricted
Total
2020
£
5,999
-
5,999
5,999
-
5,999
2019
£
2,079
-
2,079
2,079
-
2,079
Unrestricted
Restricted
Total
2020
£
-
90,998
90,998
24,607
29,857
54,464
3,357
-
3,357
-
-
18,626
-
18,626
3,225
-
3,225
49,815
120,855
170,670
2019
£
-
99,711
99,711
-
51,188
51,188
4,798
-
4,798
11,068
11,068
5,591
-
5,591
10,389
161,967
172,356

30

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2020: continued

5 Analysis of expenditure

Cost of Charitable activities - Charitable activities - Governance Governance Support
raising funds Research costs costs 2020 Total
£ £ £ £ £
Staff costs 4,011 107,737 3,364 - 115,112
Staff training 1,618 1,618
Research and reports - 23,738 - - 23,738
Travel - 5,945 - - 5,945
Office costs 45 7,374 375 - 7,794
Communications - 3,135 122 - 3,257
Legal and professional fees - - - 3,849 3,849
Grant audit and independent
examination - - 2,130 - 2,130
Depreciation - - - - -
Other - 6,855 - - 6,855
4,056 156,402 5,991 3,849 170,298
Support costs 3,849 (3,849) -
Governance costs 5,991 (5,991) -
Total expenditure 2020 4,056 166,242 - - 170,298
Total expenditure 2019 4,082 140,897 - - 144,979
Of the total expenditure: Unrestricted Restricted Total
2020 £ 34,188
 £ 136,110
 £ 170,298
2019 £ 8,630
 £ 136,349
 £ 144,979
Prior year comparatives: 2019 £ £ £ £ £
Staff costs 4,037 96,792 3,364 - 104,193
Staff training - - - - -
Research and reports - 7,860 - - 7,860
Travel - 10,917 - - 10,917
Office costs 45 11,053 375 - 11,473
Communications - 2,502 122 - 2,624
Legal and professional fees - - - 3,910 3,910
Grant audit and independent
examination - - 2,230 - 2,230
Depreciation - - - - -
Other - 1,772 - - 1,772
4,082 130,896 6,091 3,910 144,979
Support costs 3,910 (3,910) -
Governance costs 6,091 (6,091) -
Total expenditure 2019 4,082 140,897 - - 144,979

31

Action on Armed Violence (Limited by Guarantee)

32

(Limited by Guarantee)

Action on Armed Violence

Notes to the financial statements for the year ended 31 December 2020: continued

The net income for the year is stated after charging:

The net income for the year is stated after charging:
2020 2019
£ £
Depreciation of tangible fixed assets owned by
the Charity - -
Independent Examination 1,200 1,200
7 Staff costs
Staff costs during the year were: 2020 2019
£ £
Salaries and wages 92,542 92,342
Social Security costs 5,686 6,781
Employer’s contribution to defined contribution pension 3,141 5,070
schemes
Underpayment to HMRC relating to 2014/15 13,743 -
115,112 104,193
Number of employees
The average monthly number of employees during the year was:
2020 2019
Charitable activities 2.5 3

There were no employees whose annual remuneration was £60,000 or more.

The key management personnel of the charitable company included the Trustees and Chief Executive Officer. Total employee benefits paid to key management personnel including NIC and pension were £66,850 in 2020 (2019:£67,284).

33

Action on Armed Violence (Limited by Guarantee)

115112 -

34

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2020: continued

8 Tangible fixed assets

Cost:
At 1 January 2020
Disposals
Additions at cost
At 31 December 2020
Depreciation:
At 1 January 2020
Charge for year
On disposals
At 31 December 2020
Net book value:
At 31 December 2020
At 31 December 2019		 Furniture and
Equipment
Total
£
£
825
825
-
-
-
825
825
825
825
-
-
-
825
825
-
-
-
-
-
-

35

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2020: continued

9
Debtors
Due within one year:
Other debtors
10
Creditors
Amounts falling due within one year:
Trade creditors
Social Security and other taxes
Other creditors
Accruals and deferred income
11
Analysis of net assets between funds
Fund Balances at 31 December 2020 are
Current Assets
Creditors: Amounts falling due
within one year
Total net assets
12
Analysis of net assets between funds -
Fund Balances at 31 December 2019 are
Tangible Fixed Assets
Current Assets
Creditors: Amounts falling due
within one year
Total net assets		 2020
2019
£
£
600
600
2020
2019
£
£
2,072
2,666
-
0
1,812
0
4,554
4,429
8,438
7,095
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
represented by:
75,148
37,777
112,925
(6,366)
(2,072)
(8,438)		 2020
2019
£
£
600
600
2020
2019
£
£
2,072
2,666
-
0
1,812
0
4,554
4,429
8,438
7,095
68,782
35,705
104,487
comparative 2019
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
represented by:
-
-
-
51,585
53,626
105,211
(4,429)
(2,666)
(7,095)
47,156
50,960
98,116

36

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2020: continued

13 Funds - current year

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

Restricted Funds
Norwegian Funding 2019/20
Norwegian Funding 2020/21
Joseph Rowntree Charitable
Trust Air Strikes
Rowntree 19/20
UNMAS
Total Restricted Funds
Unrestricted funds:
General funds
Total funds		 At
Incoming
Outgoing
At
01-Jan
31-Dec
2020
2020
£
£
£
£
36,656
-
(36,656)
-
-
90,998
(53,403)
37,595
6,185
-
(6,185)
-
8,119
29,857
(37,976)
-
-
-
(1,890)
( 1,890)
50,960
120,855
(136,110)
35,705
47,156
55,814
(34,188)
68,782
98,116
176,669
(170,298)
104,487

Restricted Funds - description

Norweigan Funding; funding as part of a consortium bid to Norwegian People’s Aid. For AOAV it includes:

  1. Monitoring and data collection for the Global Explosive Weapons Monitor

  2. A research report on the reverberating effects of explosive weapons

  3. A global improvised explosive device (IED) review publication

  4. A process of mapping counter IED work

Joseph Rowntree Charitable Trust

Funding over a one year period to undertake an impartial, wide-ranging, thorough and indepth investigation in order to uncover the hidden networks and relationships which have facilitated and sustained the trade in arms between the UK and multiple repressive regimes since 2010.

Joseph Rowntree Charitable Trust Air Strikes

Funding over two years to intergate RAF rules of engagement and protection of civilians in air strikes.

UN Mine Action Service (UNMAS)

Funding received from the French Government to highlight the figures of IED victims. The project runs from November 20 until October 21, with the first tranche of funding received in January 21

37

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2020: continued

14 Funds - prior year comparative

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

Restricted Funds
Norwegian Funding 2018/19
Norwegian Funding 2019/20
Joseph Rowntree Charitable Trust Air
Strikes
Rowntree 19/20
Australian High Commission
Total Restricted Funds
Unrestricted funds:
General funds
Total funds		 At
Incoming
Outgoing
At
01-Jan
31-Dec
2019
2019
£
£
£
£
20,397
-
(20,397)
-
-
99,711
(63,055)
36,656
4,945
34,011
(32,771)
6,185
-
17,177
(9,058)
8,119
-
11068
(11,068)
-
25,342
161,967
(136,349)
50,960
43,318
12,468
(8,630)
47,156
68,660
174,435
(144,979)
98,116

15 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Property 2020 2019
£ £
Less than one year 2,400 2,400
One to five years - -
2,400 2,400

16 Related parties

There are no related party transactions to disclose for 2020 (2019: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

17 Trustees

None of the trustees (or any person connected with them) received any remunerations from the charity during the year. No reimbursements were made to trustees in 2020 (2019: nil) for travelling and other expenses and no payments were made direct to third parties.

38

Action on Armed Violence (Limited by Guarantee)

18 Pension and other post-retirement benefit commitments

Defined contribution

Defined contribution
2020 2019
£ £
Contributions payable by the company for the year 3,141 5,070

At 31 December 2020 £626 was outstanding (2019: £nil)

19 Contingent assets or liabilities

There are no contingent assets or liabilities at December 2020 (2019:Nil).

20 Ultimate controlling party

The charitable company was under the control of the Trustees during the period under review. There is no single ultimate controlling party.

39