**REGISTERED NUMBER: 07335469**
**CHARITY NUMBERS: 1140754 (ENGLAND AND WALES) & SC043081 (SCOTLAND)**
## **THE A21 CAMPAIGN LIMITED**
**(A COMPANY LIMITED BY GUARANTEE)**
**TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **THE A21 CAMPAIGN LIMITED CONTENTS**
|Reference and Administrative Details of the Charity, its Trustees and Advisers|1|
|---|---|
|Trustees' Report|2 - 8|
|Independent Auditor's Report on the Financial Statements|9 - 12|
|Statement of Financial Activities|13|
|Statement of Financial Position|14|
|Statement of Cash Flows|15|
|Notes to the Financial Statements|16 - 28|
## **THE A21 CAMPAIGN LIMITED REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Trustees**|L Vaughan-Biggers|
|---|---|
||N J Caine|
||J A Horn|
||L J Jackson|
||S D Jeffs|
|**Company registered number**|07335469|
|**Charity registered numbers**|1140754 (England and Wales) and SC043081 (Scotland)|
|**Registered office**|2ndFloor|
||Aquis House|
||49 – 51 Blagrave Street|
||Reading|
||Berkshire|
||RG1 1PL|
|**Company secretary**|S G Powney|
|**Independent auditor**|Crowe U.K. LLP|
||Aquis House|
||49-51 Blagrave Street|
||Reading|
||Berkshire|
||RG1 1PL|
|**Bankers**|Barclays Bank|
||20 Fulham Broadway|
||London|
||SW6 1AH|
Page 1
**THE A21 CAMPAIGN LIMITED TRUSTEES' REPORT**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
The Trustees present their annual report together with the audited financial statements of the Charity for the year ended 31 December 2021. The Annual Report serves the purposes of both a Trustees' Report and a Directors' Report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
The Charity is part of a global network of A21 Campaign (A21) charities set up in Australia, USA, Denmark, Greece, Ukraine, Bulgaria, Mexico, the UK, Norway, Sweden, Spain, South Africa, Thailand and Cambodia.
## **Objectives and activities**
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
The principal objective of the Charity is abolishing injustice, in particular, human trafficking, through prevention and awareness, intervention, and aftercare. With offices in 14 countries, A21 aims to combat modern-day slavery though a multi-dimensional operational strategy: Reach, Rescue and Restore. With that strategy in mind, The A21 Campaign Limited provides intervention, repatriation and aftercare services to survivors. They also assist in the operation of national human trafficking hotlines in three countries and in conjunction with the Royal Thai Police. A21 focuses on raising awareness and educating the public in all locations, coordinates legal services for survivors in A21’s care and provides repatriation services for any survivor of human trafficking. Through partnerships and the efforts of supporters all over the globe, A21 truly believes that human trafficking can be prevented, victims identified, perpetrators prosecuted, and more survivors can step into a life of independence.
## **Achievements and performance**
## **a. Main achievements of the Charity**
A21 UK continued its efforts to adapt and adjust their strategy as it worked though the pandemic to comply with the constantly changing government mandated restrictions and ensure the continuation of programs and services.
Despite the challenges of the restrictions changing frequently, A21 UK’s prevention and awareness programs provided information on human trafficking in the UK through educational sessions both online and in person to schools, businesses, universities, targeted media campaigns and community-based awareness presentations to increase prevention and safeguard efforts within specific communities.
A21 also provided other educational materials, adapting already existing resources into online modified versions including the ‘Bodies Are Not Commodities curriculum’ (BANC, Human Trafficking Awareness Program (HTAP), and the ‘Can You See Me? ‘Campaign. Awareness videos and accompanying educational materials that were distributed to educators for use in their online or in person classes. Adapting to both online and in person sessions, A21 UK delivered prevention and awareness activities to 34 UK schools, educating over 5,000 students from ages ten to eighteen nationwide in 2021. Through the success of materials and resources provided, A21 UK was able to establish new partnerships with community groups such as NCS (National Citizens Services) and Her Capital (Woman’s Empowerment program) enabling A21 to reach a variety of community groups in 2021.
Page 2
**THE A21 CAMPAIGN LIMITED TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Achievements and performance (continued)**
In 2021 A21 UK established and developed several instrumental relationships with key organizations. One significant new relationship has been with the Romania Embassy, providing professional training and assistance in repatriation cases. We also worked alongside the Met Police, providing an overview of our CYSM? Campaign which will be implemented into onboarding training for all new police officers in 2022. Another key partner has been UKBF Gatwick (United Kingdom Border Force). Alongside assisting in operations and providing professional training to UKBF officers at Gatwick, A21 UK were invited to review and provide expertise to a safeguarding app being developed by Gatwick for UKBF officers to assist with identification and safeguarding on a variety of topics including modern slavery and human trafficking.
In 2021 A21 UK launched the UK Task Force, which was the first of its kind. This specialist Transportation Task Force works collectively to tackle human trafficking in the transportation sector. The forum brings together key players to discuss the important role that transportation plays in addressing the issue of trafficking, to discuss current challenges, and to promote collaborative efforts to combat the crime from an industry-specific perspective. This Task Force enables collaboration and partnership by uniting frontline professionals from Border Force, Police and Aviation Security enabling them to share their countertrafficking strategies, ongoing challenges and opportunities for collaboration with A21 UK.
## **b. Key performance indicators**
Due to the uncertainty of in-person events, consistent with COVID-19 restrictions, A21 UK adapted all programs to be delivered both virtually and in person. These sessions were presented to students, businesses, community groups, professionals, and front-line professionals through various online platforms or in person were possible to increase the understanding and education on human trafficking and encourage public reporting and partnerships.
A21 UK shared awareness materials, such as the online parents’ guide, online primary school prevention guides, CYSM quizzes and the digital online safety brochure via social media channels to raise awareness of the dangers of online exploitation. In response to the ongoing pandemic, A21 UK developed and outworked various campaigns to increase engagement, education and partnerships nationwide such as the GUIC (Give It Up Challenge), My Freedom Day and Christmas Hamper Campaign. The impact of these campaigns via media and social media had an estimated reach of over 104 million people.
In 2021 A21 UK provided training and assistance to professionals, including front-line professionals in various sectors such as UKBF (United Kingdom Border Force), GOS (Great Ormond Street Hospital), Royal Free Hospital, Met Police, Abercrombie and Fitch, Saba, Harvey Nash, Lush, the Romanian Embassy and many more. A21 UK also signed agreements or MOU’s with key partners, provided expertise and reviews for training and safeguarding content, advised and delivered training to teams and assisted on projects such as onboarding protocols and social justice initiatives.
## **c. Review of activities**
A21 UK routinely supports identification operations and screenings as part of their partnership with local law enforcement. These operations and screenings seek to establish whether or not a situation constitutes a possible exploitative situation, to identify potential victims, to assess the need for care and coordinate any necessary services. Screenings often reveal certain vulnerabilities and safeguarding concerns that help to determine elements of force, fraud or coercion. A21 UK also regularly provides trained interpreters at no cost during these operations, to both interact directly with the potential victim and to provide interpretation for law enforcement. Interpretation continues to be an important part of safeguarding efforts in providing the opportunity for individuals to speak in their preferred first language, as many potential victims are foreign nationals.
A21 UK delivers extensive professional training to frontline professionals in various industries such as law enforcement, aviation, travel and tourism, medical and hospitality.
Page 3
## **THE A21 CAMPAIGN LIMITED TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Achievements and performance (continued)**
The training delivered provides a holistic overview of trafficking in the UK and A21’s approach to combat the issue through partnerships and collaboration. Training is provided via invitations to conferences, intensives and individual sessions which enables A21 UK to provide expertise to a specific cohort of professionals and establish the profile and level of work being achieved by the organisation globally and locally.
A21 UK works actively in schools to present the topic of human trafficking to both students, facilitators, and educators across various levels of education. Schools were slow to return back to in person classes in the UK which resulted in the increased use of online platforms. However, due to A21’s strong partnerships with local schools, there was also the opportunity to deliver in-person sessions in a smaller capacity.
After discussing human trafficking a brave young boy came to speak to one of the A21 UK team. He explained his cousin had previously been involved in a forced labour situation in Albania. After the team ensured that the situation was safe, the young boy asked if he would be able to share his story with his class, so they understood why A21’s work is important. He then proceeded to stand up in front of his classmates and tell them his cousin's story. The story was well received by all and the class was unified through the work of A21.
## **d. Factors relevant to achieve objectives**
A21 UK had a strong collaboration with local law enforcement in 2020 to identify possible victims of exploitation and human trafficking. A21 UK historically has provided training to the UK Border Force as well as a number of healthcare providers. In 2021, A21 UK continued to provide training as part of mandatory Safeguarding Level 3 training across the health-care sector. In addition to continuing to provide training for new UK Border Force recruits, A21 UK also trained two new law enforcement partners based across various major UK airports and transportation hubs. This training, coupled with hands-on operations during the unpredictable period of the pandemic assisted frontline professionals to be informed of new safeguarding legislation and assist Potential Victims of Trafficking in various capacities. The strength of these existing relationships was paramount in the outworking and development of new initiatives such as the launch of the UK Task Force, CYSM expansion and increased training to both professionals and frontline professionals.
## **e. Fundraising activities and income generation**
A21 UK actively pursues grants and corporate donations from companies with a charitable mission as part of their company culture. Additionally, people who have been touched in some way by our school curriculum, training, and rescue efforts often participate in funding A21 UK to enable it to continue and expand its work. A21 UK also hosts a variety of awareness events such as the Walk For Freedom which lead to donations from people within that specific community who wish to be a part of the A21 global mission.
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Page 4
## **THE A21 CAMPAIGN LIMITED TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **b. Financial performance review**
Total incoming resources increased by 14.4% to £606,631 (2020 - £561,046) predominately due to an increase of fundraising efforts to include global freedom summit.
Total expenditure increased by 2.1% to £502,825 (2020 - £492,611) predominately due to the increase of operational support.
The impact of these changes was that total funds increased by 117.2% to £192,370 (2020 - £88,564) and that total cash decreased by 21.3% to £82,797 (2020 - £105,157).
## **c. Reserves, investment policy and risk review**
The Board of Trustees and Management deem it to be prudent to hold the equivalent of at least 3 months fixed costs in reserve to secure continuity of operations. This provides sufficient funds to cover administration and support costs on an ongoing basis. It is believed that this is in the best interest of the Charity in light of its rapid growth. As such, it is deemed most prudent to keep the bulk of funds on deposit until the Trustees and leadership direct them to be spent on projects throughout Europe. For sustainability, our policy is to not commence new programmes until we have secured reserves equivalent to the new program’s first year budget. The Board regularly review investment of funds and consider the return to be satisfactory.
As of the year end, our reserves position had increased to £192,370 (2020 - £88,564) and this did meet our policy.
## **d. Sources of funding and nature of expenditure**
The principal source of funding is donations. Expenditure is focused on the three core activities that constitute our efforts in achieving the overall objective of abolishing the injustice of human trafficking. Over 93% of total expenditure is directly attributable to these three activities of Reach, Rescue and Restore, with the remaining expenditure providing the fundraising and administration activities vital to ensuring the Charity can operate at its full potential.
## **e. Principal risks and uncertainties**
In relation to COVID-19 and the governmental restrictions imposed, the Trustees have assessed that revenue streams have to date not been significantly impacted by COVID-19.
## **Structure, governance and management**
## **a. Constitution**
The A21 Campaign Limited is registered as a charitable company limited by guarantee and is governed by its Memorandum of Association.
## **b. Organisation**
The Charity was managed and run during the year by a team of staff and volunteers. Strategic, financial and technical management is exercised by the Directors and A21 Global Management Team. No key management personnel were employed by The A21 Campaign Limited.
.
Page 5
## **THE A21 CAMPAIGN LIMITED TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **c. Methods of appointment or election of Trustees**
All Directors of the Company are also Trustees of the Charity and there are no other Trustees. At each Annual General Meeting, one-third of the Directors (the longest serving) are obliged to retire from office. Each Director so retiring is eligible for re-election. The Board has the power to appoint additional Directors; any Director co-opted during the year must stand for election at the next annual general meeting. Trustees with relevant experience or expertise are sought through canvassing and newly appointed Trustees are provided with relevant training where required
## **d. Pay policy for key management personnel**
No key global management personnel were employed by The A21 Campaign Limited.
## **e. Related party relationships**
The Trustees consider the related parties to be those listed in note 24, who form part of the wider global A21 Group.
## **f. Trustees' indemnities**
There were no qualifying third-party indemnities in place during the year.
## **g. Risk Management**
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems are in place to manage our exposure to the major risks.
## **Plans for future periods**
We will continue to promote A21’s prevention and awareness programs which provide information on human trafficking in the UK through educational sessions in schools, targeted media campaigns and community-based awareness presentations to increase prevention and safeguarding efforts within specific communities.
We will continue to work actively in schools to present the topic of human trafficking to both students and educators across various levels of education. We will distribute and deliver several of A21’s educational materials such as “Bodies Are Not Commodities” curriculum (BANC), Human Trafficking Awareness Program (HTAP) and the Can You See Me? campaign videos and accompanying educational material.
We are working to launch trials of the Primary Prevention Programme (PPP) in the UK. The content has been adapted to align with UK standards and our strategy to adhere to UK school’s curriculums. This content will be delivered to facilitators once the trails have taken place and the content finalised for the UK school system.
The Global Freedom Summit was a success this year and therefore we will focus on improving the event in the face of a post pandemic environment. The primary focus will remain on a unified day of action to increase awareness about human trafficking in local communities around the world.
We are very excited to see the impact of all of our future plans as we believe the topic of human trafficking is under explored in the UK and so we are hoping for increased awareness and more individuals safeguarded as a result in 2022 and beyond.
Page 6
**THE A21 CAMPAIGN LIMITED TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Statement of Trustees' responsibilities**
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 7
## THE A21 CAMPAIGN LIMITED TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
## Disclosure of information to auditor
Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:
- so far as that Trustee is aware, there is no relevant audit information of which the charity's auditor is unaware, and
- that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
## Auditor
The auditor, Crowe U.K. LLP, has indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees.
Approved by order of the members of the board of Trustees on 10/8/22 and signed on their behalf by:
N J Caine
Trustee
Page 8
## **Crowe U.K. LLP**
_Chartered Accountants_ Member of Crowe Global Aquis House 49-51 Blagrave Street Reading Berkshire RG1 1PL, UK Tel +44 (0)118 959 7222 Fax +44 (0)118 958 4640 www.crowe.co.uk
## **INDEPENDENT AUDITORS' REPORT TO THE A21 CAMPAIGN LIMITED**
## **Opinion**
We have audited the financial statements of The A21 Campaign Limited (‘the charitable company’) for the year ended 31 December 2021 which comprise of a Statement of Financial Activity, Statement of Financial Position, Statement of Cash Flows and Notes to the Financial Statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2021 and of income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 and Regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (amended).
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
> Crowe U.K. LLP is a limited liability partnership registered in England and Wales with registered number OC307043. The registered office is at 55 Ludgate Hill, London EC4M 7JW. A list of the LLP’s members is available at the registered office. Authorised and regulated by the Financial Conduct Authority. All insolvency practitioners in the firm are licensed in the UK by the Insolvency Practitioners Association. Crowe U.K. LLP is a member of Crowe Global, a Swiss verein. Each member firm of Crowe Global is a separate and independent legal entity. Crowe U.K. LLP and its affiliates are not responsible or liable for any acts or omissions of Crowe Global or any other member of Crowe Global.
Page 9
## **INDEPENDENT AUDITORS' REPORT TO THE A21 CAMPAIGN LIMITED (CONTINUED)**
## **Other information**
The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion based on the work undertaken in the course of our audit:
- the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
- adequate and proper accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ directors’ report and from the requirement to prepare a strategic report.
Page 10
## **INDEPENDENT AUDITORS' REPORT TO THE A21 CAMPAIGN LIMITED (CONTINUED)**
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 7, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Extent to which the audit was considered capable of detecting irregularities, including fraud**
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.
We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011 and The Charities and Trustee Investment (Scotland) Act 2005 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.
Page 11
## **INDEPENDENT AUDITORS' REPORT TO THE A21 CAMPAIGN LIMITED (CONTINUED)**
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were General Data Protection Regulation (GDPR), Health and safety legislation and Employment legislation.
Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.
We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income, and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the trustees about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, reading minutes of meetings of those charged with governance.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Alastair Lyon
Senior Statutory Auditor
For and on behalf of **Crowe U.K. LLP** Chartered Accountants Statutory Auditor 49-51 Blagrave Street Reading Berkshire RG1 1PL
Date: 16 September 2022
Page 12
## **THE A21 CAMPAIGN LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCORPORATING INCOME AND EXPENDITURE ACCOUNT) 31 DECEMBER 2021**
|**Note**
**Income from:**
Donations and legacies
4
Other trading activities
5
**Total income**
**Expenditure on:**
Raising funds
7
Charitable activities
8
**Total expenditure**
**Net income**
**Total transfers**
**Net movements in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Restricted**
**funds**
**2021**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Unrestricted**
**funds**
**2021**
**£**
**601,400**
**5,231**
**606,631**
**32,375**
**470,450**
**502,825**
**103,806**
**-**
**103,806**
**88,564**
**192,370**|**Total**
**funds**
**2021**
**£**
**601,400**
**5,231**
**606,631**
**32,375**
**470,450**
**502,825**
**103,806**
**-**
**103,806**
**88,564**
**192,370**|_Total_
_Funds_
_2020_
_£_
_553,172_
_7,874_
_561,046_
_2,821_
_489,790_
_492,611_
_68,435_
_-_
_68,435_
_20,129_
_88,564_|
|---|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 16 to 28 form part of these financial statements.
Page 13
THE A21 CAMPAIGN LIMITED
STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2021
Notes
2021
2020
FIXED ASSETS
Intangible assets
Tangible assets
14
15
1,441
1,682
341
1,441
2.023
CURRENT ASSETS
Stock
Debtors
Cash al bank and in hand
14.318
152,853
16
15,249
105 157
249,968
120,406
CREDITORS.. Amounts falling due within
one year
17
NET CURRENT ASss
190 929
TOTAL NET ASSETS
CHARITY FUNDS
Unrestricted funds
17
192 370
Total funds
An audit is required in accordance with section 144 of the Charities Act 2011 and section 4411 Ilcl of the
Charities and Trustee Investment (Scollandl Act 2005.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements were approved and authorised for issue by the Trustees on 10 August 2022 and
signed on their behalf by..
N J Caine
Trustee
The notes on pages 16 10 28 fomi part of these financial statements
Page 14
## **THE A21 CAMPAIGN LIMITED**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021**
|Notes
**Cashflows from Operating Activities**
Net cash generated/(used in) operating activities
19
**Cash flows from investing activities**
**Net cash provided by investing activities**
**Net cash provided by financing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
20|**2021**
**£**
**(22,360)**
**-**
**-**
**-**
**(22,360)**
**105,157**
**82,797**|_2020_
_£_
_79,582_|
|---|---|---|
|||_-_|
|||_-_|
|||_-_|
|||_79,582_
_25,575_|
|||_105,157_|
The notes on pages 16 to 28 form part of these financial statements
Page 15
**THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. COMPANY INFORMATION**
The Charity is a company limited by guarantee, registered in England, Scotland and Wales. The Charitable Company does not have share capital and each of the members is liable to contribute an amount not exceeding £10 towards the assets of the Charity in the event of liquidation. The registered address of the Charity is given on the Reference and Administrative Details page.
## **2. ACCOUNTING POLICIES**
## **a) Basis of accounting**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The accounts 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’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
The financial statements are prepared in pound sterling (£) and the figures are rounded to the nearest £1.
The A21 Campaign Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **b) Going concern**
Although there were reserves at 31 December 2021 of £192k, in December 2021 there was approximately £83k of liquid cash available. The Charity can draw on reserve balances through an agreement with the US and AU affiliates to cover any shortfall of program expenses, so it is unlikely that the Charity would be unable to meet its liabilities as they fall due. Revenue has increased during the 2021 period and fixed overheads can be reduced if necessary.
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees believe that whilst there is uncertainty, this does not pose a material uncertainty on the charity's ability to continue as a going concern. The trustees therefore believe that it is appropriate to prepare the accounts on a going concern basis.
## **c) Income**
All income is included in the Statement of Financial Activities when the Charity is legally entitled to the income, the amount can be quantified with reasonable accuracy and there is probability of receipt.
Page 16
## **THE A21 CAMPAIGN LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2. ACCOUNTING POLICIES (Continued)**
## **d)**
## **Expenditure**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. When cost cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Expenditure is recognised once an obligation is established without conditions outside the control of the Charity.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Support costs, which are costs incurred in activities that do not in themselves constitute a charitable activity but instead enable output-creating activities to be undertaken, are allocated to charitable activities on a pro rate basis according to the proportional salary costs of staff involved in or supported by the support activity.
All expenditure is inclusive of irrecoverable VAT.
## **e) Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **f) Intangible assets and amortisation**
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.
The estimated useful lives are as follows:
Amortisation is provided on the following basis:
Website - 5% straight line
Page 17
## **THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **g) Tangible fixed assets and depreciation**
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
The Charity operates a policy of capitalising items of £300 or more.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Fixtures and fittings - 20% straight line Computer equipment - 33% straight line
## **h) Investments**
Investments in subsidiaries are valued at cost less provision for impairment.
The Charity does not prepare consolidated accounts including their wholly owned subsidiary as this is considered insignificant as the company is dormant. More details of this can be found in note 12.
## **i) Stock**
Food is valued at cost. Stocks are valued at the lower of cost and estimated net realisable value.
## **j) Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **k) Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **l) Creditors**
Creditors are recognised when there is an obligation at the Statement of Financial Position date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Creditors are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **m) Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 18
## **THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **n) Operating leases**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
## **o) Pensions**
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
## **p) Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. During the year there were no restricted funds to note therefore as all transactions related to unrestricted fund a funds note was deemed necessary.
## **3. Critical accounting estimates and areas of judgement**
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.
## _Fixed assets_
Fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In reassessing asset lives, factors such as economic conditions are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.
Page 19
## **THE A21 CAMPAIGN LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **4. INCOME FROM DONATIONS AND LEGACIES**
|**Restricted**
**funds**
**2021**
**£**
**Donations**
General donations
-
Gift Aid
-
Walk for Freedom
-
Global freedom summit
-
**Total 2021**
-
_Total 2020_
_9,036_
**THER TRADING ACTIVITIES**
Sale of promotions items
**ET INCOME/(EXPENDITURE)**
Is stated after charging:
Depreciation of tangible assets
Amortisation of intangible assets
Foreign Exchange (Gain)/Loss
Auditors’ remuneration (excluding VAT)|**Unrestricted**
**funds**
**2021**
**£**
513,945
50,223
7,042
30,190
601,400
_544,136_|**Total**
**Funds**
**2021**
**£**
**513,945**
**50,223**
**7,042**
**30,190**
**601,400**
_553,172_
**Unrestricted**
**funds**
**2021**
**£**
**5,231**
**2021**
**£**
**341**
**241**
**(351)**
**16,300**|_Total_
_Funds_
_2020_
_£_
_535,338_
_12,454_
_1,421_
_3,959_
_553,172_
_Unrestricted_
_funds_
_2020_
_£_
_7,874_
_2020_
_485_
_241_
_(5,830)_
_18,000_|
|---|---|---|---|
## **OTHER TRADING ACTIVITIES**
## **5.**
## **6. NET INCOME/(EXPENDITURE)**
Page 20
## **THE A21 CAMPAIGN LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **7. EXPENDITURE ON RAISING FUNDS**
|Fundraising & donor
support
Cost of sales
_2020 Comparatives_|**Staff**
**costs**
**£**
**20,870**
**-**
**20,870**
_-_|**Other**
**direct**
**costs**
**£**
**6,461**
**5,044**
**11,505**
_2,821_|**Support**
**costs**
**£**
**-**
**-**
**-**
_-_|**Total**
**2022**
**£**
**27,331**
**5,044**
**32,375**
_2,821_|_Total_
_2021_
_£_
_2,821_
**-**
_2,821_|
|---|---|---|---|---|---|
All expenditure was unrestricted in both years
## **8. CHARITABLE ACTIVITIES**
|Reach
Rescue
Global Freedom summit
_2020 comparatives_|**Staff**
**costs**
**2021**
**£**
**254,520**
**34,346**
**-**
**288,866**
_271,534_|**Other direct**
**costs**
**2021**
**£**
**91,917**
**332**
**-**
**92,249**
_97,278_|**Support**
**costs**
**(note 9)**
**2021**
**£**
**74,335**
**15,000**
**-**
**89,335**
_120,978_|**Total**
**2021**
**£**
**420,772**
**49,678**
**-**
**470,450**
_489,790_|_Total_
_2020_
_£_
_439,153_
_49,637_
_1,000_|
|---|---|---|---|---|---|
||||||_489,790_|
|||||||
In 2021 al of the expenditure was from unrestricted funds. In 2020, of the total expenditure, £483,575 was expenditure from unrestricted funds and £9,036 was expenditure from restricted funds.
Included in support costs are governance costs of £34,786 (2020: £24,757).
Page 21
## **THE A21 CAMPAIGN LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. SUPPORT COSTS**
|Contractor
Office costs
Staff Training & development
Depreciation and amortisation
Bank and Merchant fees
Insurance
General expenses
Governance:
Audit
Accountancy
Legal fees
Forex
Interest
**Total 2021**
**10.**
**AUDITOR’S REMUNERATION**
Fees payable to the Charity's auditor in respect of:
The audit of the Charity's annual accounts
Accountancy fees||**2021**
**£**
**15,000**
**28,212**
**716**
**582**
**5,500**
**3,097**
**1,442**
**26,340**
**7,732**
**1,065**
**(351)**
**-**
**89,335**
**2021**
**£**
**16,300**
**5,000**||_2020_
_£_
_15,000_
_73,731_
_1,241_
_726_
_3,962_
_707_
_777_
_24,150_
_520_
_5,917_
_(5,830)_
_77_
_120,978_
_2020_
_£_
_18,000_
_-_|
|---|---|---|---|---|
||||||
||||||
Page 22
## **THE A21 CAMPAIGN LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **11. STAFF COSTS**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2021**
**£**
**206,338**
**88,147**
**15,251**
**309,736**|_2020_
_£_
_172,099_
_83,691_
_15,744_
_271,534_|
|---|---|---|
The average number of persons employed by the Charity during the year was as follows:
|Employees|**2021**
**No**
6|_2020_
_No_
_6_|
|---|---|---|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
|In the band £70,001 - £80,000
In the band £80,001 - £90,000|**2021**
**No**
-
1|_2020_
_No_
_1_
_-_|
|---|---|---|
The total employee benefits of the Key Management Personnel of the Charity were £Nil (2020 - £Nil).
## **12. Trustees’ remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2020 - £Nil).
During the year ended 31 December 2021, no Trustee expenses have been incurred (2020 - £NIL).
## **13. Investments in subsidiary**
The Charity owns 100% of the ordinary share capital in A21 UK (Holdings) Limited. The value of the shareholding is £1 and the company is incorporated in the United Kingdom and registered at 2[nd] Floor, Aquis House, 49 – 51 Blagrave Street, Reading, RG1 1PL. The company has been dormant in the current and previous financial year.
Page 23
## **THE A21 CAMPAIGN LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **14. Intangible assets**
|**Cost**
At 1 January 2021
At 31 December 2021
**Amortisation**
At 1 January 2021
Charge for the year
At 31 December 2021
**Net book value**
At 31 December 2021
At 31 December 2020|**Website**
**£**
**4,807**
**4,807**
**3,125**
**241**
**3,366**
**1,441**
**1,682**|
|---|---|
## **15. Tangible fixed assets**
|**Cost**
At 1 January 2021
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for the year
At 31 December 2021
**Net book value**
At 31 December 2021
At 31 December 2020|**Fixtures and**
**fittings**
**£**
2,427
2,427
2,086
341
2,427
-
341|**Computer**
**equipment**
**£**
8,706
8,706
8,706
-
8,706
-
-|**Total**
**£**
**11,133**
**11,133**
**10,792**
**341**
**11,133**
**-**
341|
|---|---|---|---|
Page 24
## **THE A21 CAMPAIGN LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **16. Debtors**
|**Due within one year**
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income|**2021**
**£**
**51,123**
**99,415**
**-**
**2,315**
**152,853**|_2020_
_£_
_900_
_12,023_
_-_
_2,326_
_15,249_|
|---|---|---|
Amounts owed to group undertakings are interest free and repayable on demand.
## **17. Creditors: Amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2021**
**£**
**21,934**
**7,813**
**-**
**29,292**
**59,039**|_2020_
_£_
_4,463_
_-_
_1,510_
_27,892_
_33,865_|
|---|---|---|
## **18. Analysis of net assets**
|Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
**Total**|**Unrestricted**
**funds**
**2021**
**£**
**-**
**1,441**
**249,968**
**(59,039)**
**192,370**|_Unrestricted_
_funds_
_2020_
_£_
_341_
_1,682_
_120,406_
_(33,865)_|
|---|---|---|
|||
_88,564_|
.
Page 25
## **THE A21 CAMPAIGN LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **19. Reconciliation of net movement in funds to net cash flow from operating activities**
|Net income/(expenditure) for the period (as per Statement of
Financial Activities)
**Adjustments for:**
Depreciation charges
Amortisation charges
(Increase)/decrease in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Net cash (used in)/ provided by operating activities**
**nalysis of cash and cash equivalents**
Cash in hand
**nalysis of changes in net debt**
**At 1**
**January**
**2021**
**£**
Cash at bank and in hand
105,157|**2021**
**£**
**103,806**
**341**
**241**
**(14,318)**
**(137,604)**
**25,174**
**(22,360)**
**2021**
**£**
**82,797**
**Cashflows**
**£**
(22,360)|_2020_
_£_
_68,435_
_485_
_241_
_-_
_2,967_
_7,454_
_79,582_
_2020_
_£_
_105,157_
**At 31**
**December**
**2021**
**82,797**|
|---|---|---|
## **Analysis of cash and cash equivalents**
## **20.**
## **21. Analysis of changes in net debt**
## **22. Pension commitments**
The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £15,251 (2020 - £15,744). Contributions of £1,617 (2020 - £1,510) were payable to the fund at the reporting date.
Page 26
## **THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **23. Operating lease commitments**
At 31 December 2021 the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:
|No later than 1 year|**2021**
**£**
-|_2020_
_£_
_-_|
|---|---|---|
The following lease payments have been recognised as an expense in the Statement of Financial Activities:
|Operating lease rentals|**2021**
**£**
-|_2020_
_£_
_39,585_|
|---|---|---|
## **24. Related party transactions**
All related parties listed below are entities that have been established to help achieve the overall principal activity of the A21 Campaign globally.
The entities listed below all have at least one common board Director with The A21 Campaign Limited. The A21 campaigns in Greece, South Africa, Bulgaria and Ukraine are significantly influenced and support is often provided by The A21 Campaign Limited.
|A21 – Abolishing injustice in the 21st
Century (Greece)
The A21 Bulgaria Foundation
The A21 Campaign (Cambodia)
The A21 Campaign, Inc (United States)
The A21 Campaign (Thailand)
The A21 Campaign (Netherlands)
The A21 Campaign Limited (Denmark)
The A21 Ukraine Foundation|**Income**
**2021**
**£**
-
-
-
143,026
-
-
-
-|**Expenditure**
**2021**
**£**
-
-
8,369
-
8,369
-
-
-|**Income**
**2020**
**£**
-
-
-
82,587
-
-
1,869
-|**Expenditure**
**2020**
**£**
_2,034_
_10,198_
_-_
_-_
_-_
_-_
_-_
_20_|
|---|---|---|---|---|
Amounts of £99,415 were owed from A21 USA at the year end (2020 - £12,023).
All related party expenditure relates to payments to and or on behalf of the related party. All related party income relates to receipts from the related party.
Page 27
## **THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **25. Comparative Statement of Financial Activities**
|**Income from:**
Donations and legacies
Other trading activities
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
**Net income**
**Total transfers**
**Net movements in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|_Restricted_
_funds_
_2020_
_£_
9,036
-
9,036
-
9,036
9,036
-
-
-
-
-|_Unrestricted_
_funds_
_2020_
_£_
544,136
7,874
552,010
2,821
480,754
483,575
68,435
-
68,435
20,129
88,564|_Total_
_funds_
_2020_
_£_
553,172
7,874
561,046
2,821
489,790
492,611
68,435
-
68,435
20,129
88,564|
|---|---|---|---|
Page 28