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2021-12-31-accounts

ACTION ON AOAV ACTION ON ARMED VIOLENCE ANNUAL REPORT 2021

Action on Armed Violence (Limited by Guarantee)

Contents

Page Page
Legal & administrative 1
Trustees' report 2 - 15
Independent examiner’s report 16
Statement of financial activities 17
Balance sheet 18
Notes to the accounts 1
28
9-

Action on Armed Violence (Limited by Guarantee)

Legal and Administrative Information

Board

Professor Michael Spagat (Chair) Dr Marina Brilman Colonel Steve Smith Dr Saleyha Ahsan Professor Ismene-Theodora Gizelis Rocco Faustus Blume Olivia Dix Malcolm Rodgers

(appointed 18 March 2021) (appointed 15 December 2021) (appointed 20 May 2022) (resigned 18 March 2021) (resigned 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 Shruti Soni Limited 117A St Johns Hill Sevenoaks TN13 3PL

Bankers

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

1

Action on Armed Violence (Limited by Guarantee)

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 team of Jennifer Dathan, Murray Jones and Emily Griffith who produced high-quality research and advocacy in 2021. With such a small team, AOAV relies on volunteers, so we also thank the over 20 volunteers, who 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.

In common with other organisations in the field of armed violence, fundraising continues to be a challenge, but AOAV moves forward into 2022 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

19 July 2022

2

Action on Armed Violence

(Limited by Guarantee)

EXECUTIVE DIRECTOR’S REPORT – IAIN OVERTON

AOAV continued to undertake research and advocacy in 2021, despite the challenges brought by the Covid19 pandemic. Notably, it was the eleventh 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 2021, we published a series of major reports looking at the Global Explosive Weapons Use, a series of reports on the impact of IEDs, reports on the effects of explosive violence on children, five reports on major explosive violence incidents and a series of reports on British militarism. 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.

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 2021, major funding was generously given the by Norwegian Ministry of Foreign Affairs via our collaborative agreement with Article 36 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

Action on Armed Violence (Limited by Guarantee)

TRUSTEES’ REPORT

The Board of Trustees are pleased to present their Trustees’ Annual Report and accounts for the year ending 31 December 2021. The Trustees’ Annual Report contains a Directors’ Report as required by company law. The report and accounts comply with the requirements of the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective 1 January 2019).

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

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

In 2021, we undertook a series of major research projects that examined, in turn:

  1. The Global Explosive Weapons Monitor

  2. IED reports

  3. The effects of explosive violence on children examined

  4. Five major explosive violence incidents examined

  5. Militarism examined

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.

1. The Global Explosive Weapons Monitor

Monitoring and data collection for the Global Explosive Weapons Monitor

We published our annual report on explosive violence in 2020. That year, 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. These were the reports:

2020 report overview

https://aoav.org.uk/2021/explosive-violence-in-2020/

2020 report

https://aoav.org.uk/wp-content/uploads/2021/03/Explosive-Violence-Monitor-2020-V3-single-pages.pdf

We also published a decade review of our data: 2011 – 2020 A Decade of Explosive Violence Harm, 2011-2020

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. For instance, see the videos on each of the ‘Hot Spot’ pages:

5

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

Monthly updates

We published a series of articles on major explosive incidents, including:

6

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

2. IED reports

We published three reports on the impact of IEDs around the world as part of a series of work funded by the French government via the United Nations Mine Action Service:

For each report, we hosted a UN Side Event where we presented the reports’ findings.

3. The effects of explosive violence on children examined

We published our report Childhood Under Attack: A Timeline of Explosive Weapon Harm and presented the work at on online event. AOAV also published a series of ten short reports highlighting the impact of explosive violence on children, each focusing on one country.

This report also included the sub-reports:

We published interviews with children affected by explosive violence and experts in the field of children and armed violence:

7

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

4. Five major explosive violence incidents examined

Five core reports on weapon types and their predictable impact were published; these can be seen here: An Anatomy of an Explosive Weapon Attack

Each report was presented as ‘An Anatomy’ of a specific weapon type. We employed UNIDIR’s ‘Menu of Indicators to Measure the Reverberating Effects on Civilians from the Use of Explosive Weapons in Populated Areas’ (EWIPA indicators) as a framework for analysing the immediate and long-term impacts from these specific explosive weapons. Accordingly, the following weapons were covered:

In each report, there were a series of sub-chapters published, with supporting media. For instance, for the Grad report, we published:

In addition, there were a series of reports on the characteristic of each of these weapons in the section ‘Weapons Explained’

These include:

Given the impact of Covid19 on UN events, AOAV worked with INEW and Article 36 to host an online event on the 25 May 2021, in where the key data of a decade of violence (above) and these five major incident reports were highlighted and reviewed. Over 140 people attended. We published a series of infographics and images that are within the above reports and were disseminated widely on social media. The interviews of the people impacted by the events were published in the above series of posts – woven into the reports. We also published: Six years after rockets fell on Mariupol, scars still remain

8

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

5. Militarism examined

Over 2021, AOAV scrutinised the UK arms trade, looking at export licences approved to embargoed or restricted countries:

We produced an analysis, with Phil Miller of Declassified, of the history of opacity surrounding Special Forces.

Civilian casualty recording was a recurrent theme, with a piece published in Al-Jazeera on the number of civilian deaths from airstrikes in Afghanistan, between 2016-2020. Currently he is working on a database of incidents of civilian harm that have been linked to British forces in Iraq and Afghanistan.

In July, we did an analysis piece in Byline Times: The UK’s New Elite Regiment & the Evasion of Democracy In August, we did another investigation in Byline Times: Myanmar Police Force Trained by British Officers Under EU Scheme

In September, we ran a report on British forces compensation payments for the deaths of at least 289 civilians in Afghanistan, including as many as 86 children, garnered global coverage. The report, which showed fighting by British service personnel in Afghanistan led to financial settlements for at least 289 civilian deaths across 189 incidents between 2006 to 2013, was cited by over five dozen media outlets globally. The coverage focused on AOAV’s data on Ministry of Defence (MOD) payouts for Afghans killed, included as many as seven dozen children. Overall, £688,000 was paid out by the British military for 289 deaths, meaning the average compensation for a civilian killed was £2,380. Although some of these payouts were combined with injuries and property damage, meaning this average is somewhat inflated.

Other stories include an expose of sniper rifle exports. We also found that the UK Gov approves export of tear gas to third of world and this has raised concerns of their use in human rights violations .

Other

We have published some other reports, driven by volunteers. These included:

9

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

6. Advocacy

The following major advocacy interventions were undertaken in 2021:

7. Media coverage

AOAV’s coverage over 2021 included:

10

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

AOAV’s coverage over 2021 continued :

Academic citations for the period 2021 of AOAV’s work included:

11

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

OVERVIEW OF FUTURE PLANS FOR 2022

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.

As a consequence of the pandemic, 2022 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.

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:

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

12

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

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).

The directors who served in the year are: Professor Michael Spagat Dr Marina Brilman Colonel Steve Smith Dr Saleyha Ahsan (appointed 18 March 2021) Professor Ismene-Theodora Gizelis (appointed 15 December 2021) Rocco Faustus Blume (appointed 20 May 2022) Olivia Dix (resigned 18 March 2021) Malcolm Rodgers (resigned 18 March 2021)

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 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 non-institutional 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 organi s ation 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 organi s ation’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 2021 AOAV had £69,341 in unrestricted funds (this includes the reserve), a further £40,811 was carried over for restricted funds.

13

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

Financial Position

During 2021 Action on Armed Violence received income of £201,815 vs £176,669 in the previous year. Our expenditure was £196,150 vs £170,298 previous year.

Our major funding source for our research work was the Royal Norwegian Ministry of Foreign Affairs (via Article 36), UNMAS (as part of a French Government Fund received in 2020) Justice for Journalists, The Sir Bobby Charlton Foundation and the Joseph Rowntree Charitable Trust.

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.

14

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2021: continued

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 20 21 was 5. The Trustees are members of the charity. The Trustees have no beneficial interest in the charity and are not remunerated.

Signed, on behalf of the Board of Trustees,

Professor Mike Spagat

19 July 2022

15

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 2021, which are set out on pages 17-28.

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 20 July 2022

16

Action on Armed Violence (Limited by Guarantee)

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2021

Income
Note
Donations and legacies
3
Charitable activities
4
Total income
Expenditure:
5
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Transfer between funds
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
2021
Funds
Funds
2020
£
£
£
£
£
£
3,904
-
3,904
5,999
-
5,999
95,678
102,233
197,911
49,815
120,855
170,670
99,582
102,233
201,815
55,814
120,855
176,669
4,183
-
4,183
4,056
-
4,056
94,110
97,857
191,967
30,132
136,110
166,242
98,293
97,857
196,150
34,188
136,110
170,298
1,289
4,376
5,665
21,626
( 15,255)
6,371
( 730)
730
-
-
-
-
559
5,106
5,665
21,626
( 15,255)
6,371
68,782
35,705
104,487
47,156
50,960
98,116
69,341
£
40,811
£
110,152
£
68,782
£
35,705
£
104,487
£

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.

17

Action on Armed Violence (Limited by Guarantee)

Balance Sheet As at 31 December 2021

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		 2021
2020		 2021
2020
£
2,305
121,147
£
£
£
-
-
600
112,325
112,925
8,438)
(
110,152
104,487
110,152
£
104,487
£
40,811
35,705
69,341
68,782
110,152
£
104,487
£
123,452
13,300)
(

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 2021. 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 17 to 28 form part of these accounts.

The accounts were approved by the Board of Trustees on _____July 18, 2022

______ Name: Professor Mike Spagat

Trustee Company Registration No. 06381573 Charity Registration No. 1122057

18

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021

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), (Charities SORP FRS 102) 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.

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

19

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021: continued

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.

2.10 Impact of Covid-19

Covid-19 had a notable impact on AOAV, not least restricting the charity's capacity to travel to conflict zones in many instances. We were also, for a few months, part of the UK government's furlough scheme until we managed to find equilibrium and begin working from home and, over time, the office again. At all times we followed the UK government's guidelines and did not work from the office without cause or host any social gatherings.

20

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021: continued

3
Donations and legacies
Donations
Prior year comparatives: 2020
Donations
4
Income from charitable activities
Article 36
Joseph Rowntree Charitable Trust
The Sir Bobby Charlton Foundation
United Nations Mine Action Service
Justice for Journalists (see Note 16)
University of Birmingham
Prior year comparatives: 2020
Norwegian Funding Article 36
Joseph Rowntree Charitable Trust
EU Funds (Lot12)
Australian High Commission
CJRS Grant
Other		 Unrestricted
Restricted
Total
2021
£
3,904
-
3,904
3,904
-
3,904
2020
£
5,999
-
5,999
5,999
-
5,999
£
-
54,096
54,096
73,668
-
73,668
20,396
-
20,396
-
37,534
37,534
-
10,603
10,603
1,614
-
1,614
95,678
102,233
197,911
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

21

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021: continued

5 Analysis of expenditure

Analysis of expenditure
Cost of Governance Support
raising funds Research costs costs 2021 Total
£ £ £ £ £
Staff costs 4,118 118,978 3,432 - 126,528
Staff training - -
Research and reports - 30,578 - - 30,578
Travel - 18,383 - - 18,383
Office costs 65 10,259 543 - 10,868
Communications - 3,924 207 - 4,130
Legal and professional fees - - 13 3,460 3,473
Grant audit and independent
examination - - 2,190 - 2,190
Depreciation - - - - -
Other - - - - -
4,183 182,122 6,385 3,460 196,150
Support costs 3,460 (3,460) -
Governance costs 6,385 (6,385) -
Total expenditure 2021 4,183 191,967 - - 196,150
Total expenditure 2020 4,056 166,242 - - 170,298
Of the total expenditure: Unrestricted Restricted Total
2021 £ 98,293
 £ 97,857
 £ 196,150
2020 £ 34,188
 £ 136,110
 £ 170,298
Prior year comparatives: 2020 £ £ £ £ £
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

22

(Limited by Guarantee)

Action on Armed Violence

Notes to the financial statements for the year ended 31 December 2021: continued

The net income for the year is stated after charging:

The net income for the year is stated after charging:
2021 2020
£ £
Depreciation of tangible fixed assets owned by
the Charity - -
Independent Examination 1,300 1,200
7 Staff costs
Staff costs during the year were: 2021 2020
£ £
Salaries and wages 115,868 92,542
Social Security costs 7,724 5,686
Employer’s contribution to defined contribution pension 2,936 3,141
schemes
Underpayment to HMRC relating to 2014/15 - 13,743
126,528 115,112
Number of employees
The average monthly number of employees during the year was:
2021 2020
Charitable activities 3.5 2.5

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 £68,634 in 2021 (2020:£66,850).

23

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021: continued

8 Tangible fixed assets

Cost:
At 1 January 2021
Disposals
Additions at cost
At 31 December 2021
Depreciation:
At 1 January 2021
Charge for year
On disposals
At 31 December 2021
Net book value:
At 31 December 2021
At 31 December 2020		 Furniture and
Equipment
Total
£
£
825
825
-
-
-
825
825
825
825
-
-
-
825
825
-
-
-
-
-
-

24

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021: continued

9
Debtors
Due within one year:
Other debtors
Prepayments and accrued income
10
Creditors
Amounts falling due within one year:
Trade creditors
Social Security and other taxes
Pension
Other creditors
Accruals and deferred income
11
Analysis of net assets between funds
Fund Balances at 31 December 2021 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 2020 are
Tangible Fixed Assets
Current Assets
Creditors: Amounts falling due
within one year
Total net assets		 2021
2020
£
£
600
600
1,705
-
2,305
600
2021
2020
£
£
1,015
2,072
2,839
-
775
-
5,811
1,812
2,860
4,554
13,300
8,438
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
represented by:
82,641
40,811
123,452
(13,300)
-
(13,300)		 2021
2020
£
£
600
600
1,705
-
2,305
600
2021
2020
£
£
1,015
2,072
2,839
-
775
-
5,811
1,812
2,860
4,554
13,300
8,438
69,341
40,811
110,152
comparative 2020
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
represented by:
-
-
-
75,148
37,777
112,925
(6,366)
(2,072)
(8,438)
68,782
35,705
104,487

25

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021: 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 2020/21
Norwegian Funding 2021/22:
Article 36
UNMAS
Justice for Journalists
Total Restricted Funds
Unrestricted funds:
General funds
Total funds		 At
Incoming
Outgoing
Transfer
At
01 Jan
between funds
31 Dec
2021
2021
£
£
£
£
£
37,595
-
(37,595)
-
-
-
54,096
(36,495)
-
17,601
( 1,890)
37,534
12,434)
(
-
23,210
-
10,603
11,333)
(
730
-
35,705
102,233
97,857)
(
730
40,811
68,782
99,582
(98,293)
(730)
69,341
104,487
201,815
(196,150)
-
110,152

Restricted Funds - description

Norweigan Funding; funding as part of a consortium bid to Norwegian People’s Aid.

For AOAV this funding comes via an agreement with Article 36 and it includes monitoring and data collection for the Global Explosive Weapons Monitor.

Joseph Rowntree Charitable Trust

Funding over a one year period to undertake an impartial, wide-ranging, thorough and in-depth 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. In 2021 the funding was given to further the work of AOAV, with no specific restrictions. We also recieved extra funds for research travel, again unrestricted.

UN Mine Action Service (UNMAS)

Funding received via UNMAS and funded by the French Government to highlight the figures of IED victims. The project runs from November 20 until 2022, with the first tranche of funding received in January 21. Covid 19 slightly delayed the delivery of this project, and an extension of 12 months was requested by UNMAS and agreed upon.

26

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021: continued

13 Justice for Journalists

Funding received to investigate the impact of the war in Eastern Ukraine in 2014 and onwards on Ukrainian journalists, bloggers and social media users. Specifically to look at look at key cases of violent crimes against journalists and bloggers in the so-called Luhansk Peoples Republic (LPR) and Donetsk Peoples Republic (DPR) between 2015-2020. Using extensive contacts in both the DPR and LPR and years of investigative experience, this project examines the treatment of journalists who are detained in the DPR and LPR and their access to legal representation. The agreement was detailed as being between Justice for Journalists and Iain Overton but paid directly to AOAV.

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 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

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 2021 2020
£ £
Less than one year 1,620 2,400
One to five years - -
1,620 2,400

27

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2021: continued

16 Related parties

There are two related party transactions to disclose for 2021 (2020: none). Trustee Mr S Smith received the fee of £1,500 for work funded by the Uited Nations Mine Action Service.

Chief Executive - Iain Overton was granted £10,603 by Justice for Journalists as a restricted grant which was paid directly to AOAV and is treated as being received directly by AOAV.

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

17 Trustees

1 trustee, Mr S Smith, received the fee of £1,500 for work funded by the UN Mine Action Service as permitted in the Memorandum and Articles of Association , no other trustee (or any person connected with them) received any remunerations from the charity during the year (2020: nil). No reimbursements were made to trustees in 2021 (2020: nil) for travelling and other expenses and no payments were made direct to third parties.

18 Pension and other post-retirement benefit commitments

Defined contribution
2021 2020
£ £
Contributions payable by the company for the year 2,936 3,141

At 31 December 2021 £775 was outstanding (2020: £626)

19 Contingent assets or liabilities

There are no contingent assets or liabilities at December 2021 (2020: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.

28