OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Action On Armed Violence

2023-12-31-accounts

ACTION ON AOAV ACTION ON ARMED VIOLENCE ANNUAL REPORT 2023

Action on Armed Violence (Limited by Guarantee)

Contents

Page
Legal & administrative 1
Trustees' report 2 -12
Independent examiner’s report 13
Statement of financial activities 14
Balance sheet 15
Notes to the accounts 16-24

Action on Armed Violence (Limited by Guarantee)

Legal and Administrative Information

Board

Professor Michael Spagat Dr Saleyha Ahsan Professor Ismene-Theodora Gizelis Rocco Faustus Blume Leanna Burnard Andrew Maber-Jones Dr Jack Denny Olivia Dix

(Resigned May 2024) (Co-Chair) (Co-Chair) (Appointed Jan 2024)

Chief Executive

Dr 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)

CHAIRS’ REPORT

We are pleased to present the Action on Armed Violence (AOAV) Annual Report for 2023. This document underscores AOAV's unwavering commitment to documenting abuses and defending civilians from the impacts of armed violence. Our focus continues to be the rigorous monitoring and reporting of explosive weapon use in populated areas.

Throughout 2023, AOAV's meticulous efforts have documented a substantial number of incidents involving explosive weapons, often in densely populated areas, leading to a distressing tally of civilian casualties. These incidents demonstrate the urgent necessity for our advocacy and action. Building on the foundation of the Dublin Political Commitment on Explosive Weapons in Populated Areas (EWIPA) established in Autumn 2021, which garnered the support of over 85 countries, AOAV has been at the forefront of advancing this critical agenda.

The political commitment remains a key instrument in reducing harm from explosive weapons, ensuring aid to victims, and enforcing compliance with international humanitarian law. Our field operations have intensified, particularly in zones heavily afflicted by conflict such as Afghanistan, Nigeria, Pakistan, and Ukraine. We have catalogued the deployment of Improvised Explosive Devices (IEDs) by extremist factions and the devastation inflicted by manufactured ordnance. Our research has vividly illustrated the grave consequences of armed violence on non-combatants and highlighted the imperative for more robust measures to protect civilians.

In light of the Dublin Political Commitment on EWIPA, there is significant momentum towards mitigating civilian suffering caused by explosive weaponry in urban settings. AOAV persists in its advocacy for the safeguarding of civilian lives, championing greater accountability and clarity in the conduct of military engagements. AOAV's investigations have been instrumental in bringing to light abuses, compelling governmental accountability, and promoting a culture of transparency within military frameworks. For example, we have examined the impact of harmful British military action, scrutinising issues like the tragic deaths of numerous children during British military actions in Afghanistan, the failure to address the majority of civilian mistreatment complaints received at the height of conflict, and kept active our campaign demanding transparency surrounding allegations of civilian deaths caused by RAF airstrikes.

Our investigation has brought much needed scrutiny to the actions of UK Special Forces, where we probed into accusations of unwarranted killings by the SAS in Afghanistan. This inquiry fuelled by newly obtained military dossiers, unearthed concerns regarding potential unlawful killings by a specific unit. This investigation and the advocacy around it has led to a UK judge led review which is currently proceeding.

We are extremely grateful to our funders including Article 36, Global Challenges Research Fund (GCRF), Joseph Rowntree Charitable Trust (JRCT), and the Swiss government who have facilitated our ongoing projects and operational needs. AOAV's staunch dedication to the monitoring of armed violence and the championing of civilian rights in conflict zones and beyond remains indispensable. We applaud AOAV's relentless pursuit of this noble mission. We are proud to be associated with this work and thank our dedicated staff members, Iain Overton, Chiara Torelli and Jennifer Dathan for their outstanding work and our fellow Board members for their expert advice and support.

Olivia Dix and Rocco Blume Co-Chairs

2

Action on Armed Violence (Limited by Guarantee)

EXECUTIVE DIRECTOR’S REPORT

In 2023, AOAV remained at the forefront of explosive violence research and monitoring. Our detailed investigations, underpinned by robust data collection and incisive analysis, also provided troubling and important insights into the global landscape of armed conflict and its implications on civilian life.

Our team has assiduously produced reports for the Explosive Weapons Monitor in partnership with the International Network on Explosive Weapons (INEW), bringing weekly updates on explosive violence globally with a bi-weekly focus on Ukraine. The contributions of Chiara Torelli have been pivotal in these efforts, including the creation of a comprehensive style guide to ensure consistency and ease future transitions within our research team.

In alignment with our goals, we have actively engaged in advocacy on various fronts. Notable is our representation at key events in New York and our citations in a United Nations Office for the Coordination of Humanitarian Affairs (OCHA) briefing on explosive weapons in populated areas (EWIPA). Such activities reflect our strategic interventions aimed at policy influence.

Our financial stability remains solid, with sufficient funds to maintain operations through to September 2026, based on current staff and project commitments.

Throughout 2023, AOAV's advocacy has showcased its dedication to reducing the harm caused by explosive violence and influencing policy at both national and international levels. Through robust engagement with policy committees, impactful public advocacy, widespread dissemination of research, and active participation in global events, AOAV has cemented its role as a pivotal actor in the discourse on armed violence and its humanitarian impact. This concerted effort underscores the organisation's commitment to driving change and improving the lives of those affected by conflict worldwide.

These comprehensive reports and research efforts are more than just a testament to AOAV’s dedication— they are a clarion call for action to the international community. Our extensive groundwork and policy advocacy continue to push for a future where explosive violence and its ramifications on human lives are mitigated through informed, compassionate, and decisive global action.

The challenges that lie ahead are profound, and the work of AOAV is more pertinent than ever. We are poised to continue our advocacy for transparency and accountability in military operations, arms trade, and international policies. Our focus on education and journalism in conflict zones remains a cornerstone of our efforts to mitigate the impact of armed violence on civilians globally. We extend our heartfelt gratitude to our partners, donors, and dedicated staff. Without your support, our achievements in 2023 would not have been possible.

The intertwined dynamics of militarism, global politics, and human rights observed this year further substantiate the need for the work AOAV champions. As we step into the coming year, we renew our pledge to strive for a world where the impact of armed violence is understood, minimised, and ultimately prevented wherever possible.

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 2023. 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 2023: continued

Key Reports and Research

Throughout 2023, AOAV has published critical analyses and detailed reports that have fuelled international conversations on armed violence and its containment. Our research has highlighted the intricate dynamics of conflict and its repercussions on vulnerable populations. Here, we delve deeper into some of our pivotal publications and their broader implications.

Explosive Violence Monitor: Our annual report on explosive violence globally in 2022 constituted the twelfth consecutive year of Action on Armed Violence’s (AOAV) Explosive Violence Monitoring Project (EVMP), which records the casualties from explosive weapon use worldwide as reported in Englishlanguage media. We continued to monitor this harm through 2023.

In 2022, AOAV recorded 31,273 deaths and injuries as a result of the use of explosive weapons around the world. Civilians continued to suffer disproportionately from this harm, accounting for 20,793 of these casualties - or 66% of all those killed and injured by explosive weapons around the world. As has been demonstrated every year for the past decade, this threat to civilians is exacerbated when explosive weapons are used in populated areas: in 2022, 90% of all those reported killed and injured by explosive weapons in populated areas were civilians. Furthermore, 94% of global civilian casualties from explosive weapons over the past year occurred in locations reported as populated.

These findings reflect a consistent pattern of harm that AOAV has documented for more than a decade: on average over the last eleven years, when explosive weapons were used in populated areas, nine in every ten of those killed or wounded were civilians.

Overall, 2022 saw a 73% increase in incidents of explosive weapon use around the world, and an 83% spike in civilian casualties compared to 2021. This rise was predominantly down to Russia’s full-scale invasion of Ukraine, but it was also caused by smaller flare-ups of violence between Armenia and Azerbaijan; increased volatility between Kyrgyzstan and Tajikistan; and ongoing conflicts and armed struggles in Afghanistan, Ethiopia, Myanmar, Syria, Yemen, Somalia, and the Occupied Palestinian Territories.

Last year, Ukraine was by far the worst impacted country in terms of civilian casualties from explosive weapon use. Civilian deaths and injuries from explosive violence in Ukraine increased by 36,868% between 2021 and 2022, with the highest levels of civilian harm occurring in March (1,592 civilian deaths and injuries), during the initial surge of Russia’s failed push for Kyiv, and in July and September (1,265 and 1,141 civilian casualties respectively), in Russia’s rush to solidify gains before the onset of winter. Afghanistan, the worst impacted country for two consecutive years (from 2020 to 2021), saw a 57% decrease in recorded civilian deaths and injuries from explosive violence over the past year, but remained the second worst impacted country in 2022.

Syria also experienced lower levels of civilian harm compared to 2021, although the reduction was smaller, with civilian casualties of explosive violence falling by 35%. Somalia saw the fourth highest level of civilian casualties from explosive weapons use in 2022. Al Shabaab increased attacks against military and civilian targets in response to the Somali government’s renewed military campaign, causing civilian deaths and injuries from explosive violence in the country to increase by 128% between 2021 to 2022.

5

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2023: continued

Ethiopia’s two-year civil war, from November 2020 to November 2022, saw a spike in civilian harm from explosive weapons use last year, when civilian deaths. In 2022, Ethiopia experienced the fifth highest level of civilian harm from explosive weapon use globally. Explosive weapons: Weapons that share common characteristics causing deaths, injuries, and damage by projecting explosive blast, heat and often fragmentation around a point of detonation. These weapons include a variety of munitions such as airdropped bombs, mortars, improvised explosive devices (IEDs) and artillery shells.

For the first time since 2015, Yemen was not among the five worst impacted countries for civilian casualties of explosive violence. Myanmar, which was the ninth most impacted country in 2021, saw the sixth highest level of civilian casualties in 2022. The data presented in this report quantifies exclusively the immediate harm to civilians caused by the use of explosive weapons. This form of violence, however, has widespread and enduring impacts that affect civilians and their environment long after the initial devastation.

AOAV and our colleagues continually seek to highlight some of the reverberating effects of explosive violence harm, which see even greater numbers of civilian lives affected and continue to impact communities and nations across multiple generations. Thousands more civilians are harmed by the use of explosive weapons than can possibly be hinted at in our casualty figures.

As 2023 showed, increased attacks in Ukraine and the terrible onslaught of violence in Gaza makes our monitoring ever more important and salient. We continue our work.

Arms Trade Treaty (ATT) Analysis and Explosive Weapons in Populated Areas (EWIPA): This report on the ATT scrutinised its efficacy in curtailing civilian harm due to explosive weapons. Our findings pointed to stark civilian casualty disparities, where non-ATT countries were responsible for disproportionately more civilian harm from explosive weaponry than their ATT-signatory counterparts. We underlined the pressing need for stringent compliance with the treaty and identified critical areas for its strengthening. The correlation between the ATT’s enactment and a global reduction in arms transfers was acknowledged, yet our analysis emphasised that the ATT's potential has yet to be fully realised.

Russia’s Dirty Dozen Report : In a landmark study, we catalogued and examined 12 Russian weapons heavily deployed in the Ukrainian conflict. Our research did not merely list the weapons but provided context and data-driven insights into their devastating use in populated areas, highlighting the human cost of such military strategies. The report served as a sobering reminder of the need for stricter international regulations on the use of certain types of weapons and advocated for accountability in the face of evident disregard for civilian life.

British Military Operations and Accountability : Our commitment to scrutinising military actions for transparency extended to the examination of British military operations. We uncovered the underreported civilian deaths in RAF airstrikes in Iraq and Syria, challenging official narratives and advocating for a reevaluation of casualty recording practices. Additionally, the investigation into allegations of unlawful killings by UK Special Forces in Afghanistan underscored the necessity for democratic oversight. Through this, AOAV has demanded a higher standard of accountability within military institutions.

6

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2023: continued

Disability and Education in Conflict Zones: Our pioneering 'Disability Under Siege' project served as an embodiment of AOAV’s holistic approach to addressing the consequences of armed violence. Focused on Gaza, the initiative developed educational resources tailored for students with disabilities, breaking new ground in inclusive education and media literacy in regions affected by conflict. This work not only aids current generations but lays the foundation for more informed future leadership in these communities.

The Gendered Dimensions of Explosive Violence : Our research brought much-needed attention to the gender-specific impacts of explosive violence and the suitability of international legislation in addressing these issues. The study provided evidence for policymakers to consider gender perspectives in the crafting and implementation of international laws concerning armed conflict and explosive violence.

Media in Ukraine : Our extensive fieldwork and journalism shed light on the plight of reporters in conflict zones, with a particular emphasis on the war in Ukraine. The published interviews and reports drew attention to the challenges and dangers faced by journalists, emphasising the importance of press freedom and the protection of media workers in such environments.

Civilian Harm and Global Conflicts : Detailed scrutiny of civilian casualty compensation mechanisms during UK military operations brought forth systemic flaws, advocating for reform. We persistently covered diverse facets of global conflicts, such as the Gaza situation, furthering our advocacy for civilian protection and the humane treatment of refugees.

Media coverage and impact: In 2023, AOAV's research and commentary have significantly impacted the media landscape, with coverage spanning a wide array of topics related to explosive violence and its consequences. The organisation's insights have been featured in major news outlets, specialised forums, and academic citations, underlining the global relevance of its work. AOAV's media coverage in 2023 has reinforced its position as a leading voice in the discussion of explosive violence and its effects. The organisation's research has effectively informed public opinion, shaped media narratives, and influenced policy debates, achieving a broad international impact that underscores the critical importance of its mission.

• Civilian Impact of Military Actions: Reports on AOAV's findings about civilian casualties from UK airstrikes in Iraq and Syria were highlighted by prominent news organisations, including the BBC and The Guardian. The research has sparked discussions about the accountability and transparency of military operations.

• Global Explosive Violence: AOAV’s data and analysis on explosive violence, particularly in Ukraine and across various conflict zones, was cited in detailed media reports. This includes the specific impact on children and the broader implications for civilian protection.

• Policy and Arms Trade: Investigations into the Arms Trade Treaty (ATT) and its influence on explosive violence featured in discussions about international policy-making and the treaty's role in reducing harm to civilians.

• Special Forces Operations: The media has taken an interest in AOAV's revelations about UK Special Forces' secret operations in multiple countries, with attention to the implications for international law and the conduct of war.

7

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2023: continued

• Cluster Munitions and IEDs: Research on the specific threats posed by cluster munitions and improvised explosive devices (IEDs) has informed media narratives, emphasising the ongoing challenges these weapons pose to peace and security.

Public Dialogue and Advocacy: Coverage has not only focused on AOAV's research but also its advocacy for dialogue and policy change, as seen in the organisation's calls for action in response to the escalation of violence in Gaza.

Global Media Impact: The organisation's research and commentary have been disseminated globally, from local news in the UK to international outlets covering Europe, the Middle East, Africa, and the Americas. This wide reach demonstrates the universal relevance of AOAV's work and its impact on public understanding and policy discourse.

Executive Director's Media Engagements: Dr. Iain Overton's media appearances, including on the BBC, have provided expert analysis on various issues, including the impact of conflict on vulnerable populations and the ethical considerations in armed violence.

Academic Recognition: AOAV's work has not only influenced public and policy debates but has also achieved significant academic recognition, with over 300 citations of its research since 2018, highlighting the organisation's contribution to scholarly work on armed violence and conflict.

Advocacy: In 2023, AOAV executed a strategic and impactful advocacy campaign, engaging in diverse interventions that have influenced policy discussions, contributed to research on explosive violence, and promoted humanitarian principles.

Policy Engagement and Reports :

• AOAV actively engaged with the UK Foreign Affairs Committee, providing evidence to inquiries on university engagements with autocracies and the UK's international counter-terrorism policy.

• In Geneva and New York, AOAV's representatives presented critical data on explosive violence in urban areas, influencing discussions on the Arms Trade Treaty (ATT) and the protection of children in armed conflict.

• AOAV's input was sought in shaping a 'best practice' guide for casualty recorders, reflecting the organisation's expertise in addressing secondary and vicarious trauma.

• Responses from UK officials, like Minister Heappey, to AOAV's concerns over RAF civilian casualties, highlight the organisation's ability to push for transparency and accountability at the highest levels.

• AOAV has disseminated briefing papers and research findings, including a report on non-manufactured explosive weapons and the impact of the ATT, to a wide audience, demonstrating the organisation's role as a knowledge leader in explosive violence research. The organisation's work has been cited in UN briefings, showcasing its influence on global discussions about explosive weapons in populated areas (EWIPA).

8

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2023: continued

• AOAV's calls to mitigate the impact of heavy explosive weapons in conflict regions like Israel and the Occupied Palestinian Territories have been echoed by influential platforms like INEW, amplifying the organisation's stance on humanitarian issues.

We thank our main funders – including the Norwegian government, the Joseph Rowntree Charitable Trust, Swiss government, University of Birmingham and UN bodies – for helping us continue our work independently and unblinkingly.

OVERVIEW OF FUTURE PLANS FOR 2024

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.

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.

We hope to secure multi-year funding from states for the continued support of the Monitor.

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 Executive director (ED), monitoring performance, managing the governance process, and providing insight, guidance and wisdom. Management is provided by the ED working with the staff of the organisation.

9

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2023: continued

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.

Induction & Training of Board Members

New Board members are issued with an induction pack covering AOAV’s work and key policies. They meet the ED 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 (Resigned May 2024) Dr Saleyha Ahsan Professor Ismene-Theodora Gizelis Rocco Faustus Blume (Co-Chair) Leanna Burnard Andrew Maber-Jones Dr Jack Denny Olivia Dix (Co-Chair) (Appointed Jan 2024)

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.

10

Action on Armed Violence

(Limited by Guarantee)

Trustees’ report for the year ending 31 December 2023: continued

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.

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 organisation 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 organisation’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 2023 AOAV had £58,514 (2022: £82,795) in unrestricted funds (this includes the reserve), allowing just under 4 months operating costs. A further £33,349 (2022: £7,902) relating to restricted income funds was held.

Financial Position

During 2023 Action on Armed Violence received income of £170,242 vs £163,880 in the previous year. Our expenditure was £169,076 vs £183,335 in the previous year.

Our major funding source for our research work was the Royal Norwegian Ministry of Foreign Affairs (via Article 36), Joseph Rowntree Charitable Trust University of Birmingham and the Swiss Department of Foreign Affairs.

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.

11

Action on Armed Violence (Limited by Guarantee)

Trustees’ report for the year ending 31 December 2023: 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 2023 was 6 (2022:7). 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,

Olivia Dix and Rocco Blume Co-Chairs

2 September, 2024

12

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 2023, which are set out on pages 14-24.

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 05/09/2024

13

Action on Armed Violence (Limited by Guarantee)

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 December 2023

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
2023
Funds
Funds
2022
£
£
£
£
£
£
3,331
-
3,331
17,141
-
17,141
72,700
94,211
166,911
57,668
89,071
146,739
76,031
94,211
170,242
74,809
89,071
163,880
4,990
-
4,990
8,254
-
8,254
95,322
68,764
164,086
53,101
121,980
175,081
100,312
68,764
169,076
61,355
121,980
183,335
( 24,281)
25,447
1,166
13,454
( 32,909)
( 19,455)
-
-
-
-
-
( 24,281)
25,447
1,166
13,454
( 32,909)
( 19,455)
82,795
7,902
90,697
69,341
40,811
110,152
58,514
£
33,349
£
91,863
£
82,795
£
7,902
£
90,697
£

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.

14

Action on Armed Violence

(Limited by Guarantee)

Balance Sheet As at 31 December 2023

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		 2023
2022		 2023
2022
£
15,202
87,327
£
£
£
-
-
18,594
80,838
99,432
8,735)
(
91,863
90,697
91,863
£
90,697
£
33,349
7,902
58,514
82,795
91,863
£
90,697
£
102,529
10,666)
(

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 2023. 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 16 to 24 form part of these accounts.

2 September 2024 The accounts were approved by the Board of Trustees on _____

______ Name: Olivia Dix and Rocco Blume Co-Chairs & Trustees Company Registration No. 06381573 Charity Registration No. 1122057

15

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2023

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.

16

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2023: 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.

17

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2023: continued

3
Donations and legacies
Donations
Legacies
Prior year comparatives: 2022
Donations
Legacies
4
Income from charitable activities
Article 36
Joseph Rowntree Charitable Trust
University of Birmingham
Swiss Department of Foreign Affairs
University of Bristol
Lush
Prior year comparatives: 2021
Article 36
Joseph Rowntree Charitable Trust
UNSCAR
University of Birmingham
University of Bristol
Lush		 Unrestricted
Restricted
Total
2023
£
2,136
-
2,136
1,195
-
1,195
3,331
-
3,331
2022
£
8,741
-
8,741
8,400
-
8,400
17,141
-
17,141
2023
£
-
27,805
27,805
71,200
-
71,200
-
38,528
38,528
26,548
26,548
-
1,330
1,330
1,500
-
1,500
72,700
94,211
166,911
2022
£
-
37,000
37,000
56,668
-
56,668
-
41,179
41,179
-
8,372
8,372
2,520
2,520
1,000
-
1,000
57,668
89,071
146,739

18

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2023: continued

5 Analysis of expenditure

Analysis of expenditure
Cost of Governance Support
raising funds Research costs costs 2023 Total
£ £ £ £ £
Staff costs 3,860 97,355 3,860 - 105,075
Events - 1,504 - - 1,504
Research and reports - 26,388 - - 26,388
Travel - 12,191 - - 12,191
Office costs 1,130 9,604 565 - 11,299
Communications - 5,110 269 - 5,379
Legal and professional fees - 2,100 154 3,618 5,872
Grant audit and independent
examination - - 1,368 - 1,368
Depreciation - - - - -
4,990 154,252 6,216 3,618 169,076
Support costs 3,618 (3,618) -
Governance costs 6,216 (6,216) -
Total expenditure 2023 4,990 164,086 - - 169,076
Total expenditure 2022 8,254 175,081 - - 183,335
Of the total expenditure: Unrestricted Restricted Total
2023 £ 100,312
 £ 68,764 £ 169,076
2022 £ 61,355
 £ 121,980 £ 183,335
Prior year comparatives: 2022 £ £ £ £ £
Staff costs 7,178 114,086 3,589 - 124,853
Staff training - 750 - - 750
Research and reports - 23,994 - - 23,994
Travel - 11,144 - - 11,144
Office costs 1,076 9,145 538 - 10,759
Communications - 4,019 212 - 4,231
Legal and professional fees - 488 2,713 2,583 5,784
Grant audit and independent examination - 1,320 500 1,820
Depreciation - - - - -
8,254 163,627 8,372 3,083 183,335
Support costs 3,083 (3,083) -
Governance costs 8,372 (8,372) -
Total expenditure 2022 8,254 175,081 - - 183,335

19

(Limited by Guarantee)

Action on Armed Violence

Notes to the financial statements for the year ended 31 December 2023: continued

6 Net income for the year

The net income for the year is stated after charging:

The net income for the year is stated after charging:
2023 2022
£ £
Depreciation of tangible fixed assets owned by
the Charity - -
Independent Examination 1,368 1,320
7 Staff costs
Staff costs during the year were: 2023 2022
£ £
Salaries and wages 96,583 113,765
Social Security costs 5,635 7,666
Employer’s contribution to defined contribution pension 2,857 3,422
schemes
105,075 124,853
Number of employees
The average monthly number of employees during the year was:
2023 2022
Charitable activities 2 3

There was 1 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 £77,203 in 2023 (2022: £71,787).

20

(Limited by Guarantee)

Action on Armed Violence

Notes to the financial statements for the year ended 31 December 2023: continued

8 Tangible fixed assets

Cost:
At 1 January 2023
Disposals
Additions at cost
At 31 December 2023
Depreciation:
At 1 January 2023
Charge for year
On disposals
At 31 December 2023
Net book value:
At 31 December 2023
At 31 December 2022		 Furniture and
Equipment
Total
£
£
825
825
-
-
-
-
825
825
825
825
-
-
-
-
825
825
-
-
-
-
-
-

21

Action on Armed Violence (Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2023: 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 2023 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 2022 are
Tangible Fixed Assets
Current Assets
Creditors: Amounts falling due
within one year
Total net assets		 2023
2022
£
£
600
600
14,602
17,994
15,202
18,594
2023
2022
£
£
1,113
-
-
-
832
657
5,407
5,218
3,314
2,860
10,666
8,735
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
represented by:
69,180
33,349
102,529
(10,666)
-
(10,666)		 2023
2022
£
£
600
600
14,602
17,994
15,202
18,594
2023
2022
£
£
1,113
-
-
-
832
657
5,407
5,218
3,314
2,860
10,666
8,735
58,514
33,349
91,863
comparative 2022
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
represented by:
-
-
-
91,530
7,902
99,432
(8,735)
-
(8,735)
82,795
7,902
90,697

22

(Limited by Guarantee)

Action on Armed Violence

Notes to the financial statements for the year ended 31 December 2023: 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 2023: Article 36
UNSCAR
University of Birmingham
University of Bristol
Swiss Department of Foreign Affairs
Total Restricted Funds
Unrestricted funds:
General funds
Total funds		 At
Incoming
Outgoing
At
1 Jan 2023
31 Dec 2023
£
£
£
£
-
27,805
27,805)
(
-
7,724
-
7,724)
(
-
178
38,528
11,378)
(
27,328
-
1,330
1,330)
(
-
-
26,548
20,527)
(
6,021
7,902
94,211
68,764)
(
33,349
82,795
76,031
(100,312)
58,514
90,697
170,242
(169,076)
91,863

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.

UNSCAR - United Nations Trust Facility Supporting Cooperation on Arms Regulation

Funding received for research utilising UNIDIR's EWIPA Indicators to assess the effectiveness of the Arms Trade Treaty (ATT) on reducing civilian harm from conventional explosive weapons in populated areas.

University of Birmingham

DisabledVoicesfromGaza –narrative methodologies with media and information literacy (MIL) to empower university students with disabilities in Palestine

University of Bristol

Funding to support University of Bristol students working on internships at AOAV.

Swiss Department of Foreign Affairs

Funding to support AOAV research and project work.

23

Action on Armed Violence

(Limited by Guarantee)

Notes to the financial statements for the year ended 31 December 2023: 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 2021/22: Article 36
Norwegian Funding 2022: Article 36
UNMAS
UNSCAR
University of Birmingham
University of Bristol
Total Restricted Funds
Unrestricted funds:
General funds
Total funds		 At
Incoming
Outgoing
At
1 Jan 2022
31 Dec 2022
£
£
£
£
17,601
-
(17,601)
-
-
37,000
(37,000)
-
23,210
-
(23,210)
-
-
41,179
(33,455)
7,724
-
8,372
(8,194)
178
-
2520
(2,520)
-
40,811
89,071
(121,980)
7,902
69,341
74,809
(61,355)
82,795
110,152
163,880
(183,335)
90,697

15 Related parties

In 2023 there are no other related party transactions in the year (2022: one - trustee Prof M Spagat made a donation of £4,000 to be used for general purposes).

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

16 Trustees

No reimbursements were made to trustees in 2023 (2022: nil) for travelling and other expenses and no payments were made direct to trustees or third parties.

17 Pension and other post-retirement benefit commitments

Pension and other post-retirement benefit commitments
Defined contribution
Contributions payable by the company for the year
At 31 December 2023 £832 was outstanding (2022: £657)		 2023
2022
£
£
2,857
3,422

18 Contingent assets or liabilities

There are no contingent assets or liabilities at December 2023 (2022:Nil).

19 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.

24