REGISTERED NUMBER- 07335469 CHARITY NUMBERS.. 1140754 (ENGLAND AND WALES) & SC043081 IScoTLAND} THE A21 CAMPAIGN LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
THE A21 CAMPAIGN LIMITED CONTENTS Reference and Administrative Details of the Charity. ils Trustees and Advisers Trustees, Report Independent Auditorfs Report on the Financial Statements 9-12 Slalement of Financial Activities 13 Slalement of Financial Position 14 Slalement of Cash Flows Notes lo the Financial Statements 16-28
THE A21 CAMPAIGN LIMITED REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2022 Trustees L Vaugh8n-Biggers N J Caine JAHOM L J Jackson SDJeffs Company registered number 07335469 Charity registered numbers 1140754 (England and Wales) and SC043081 Iscollandl Registered office 2nd Fl(x)r 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 2022 The Trustees present their annual report together with the audited financial slalemenls of the Charity for the year ended 31 DeTrmber 2022. 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 ststemenls of the charitable company comply with the current stalulory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 20191. The Charity is part of a global network of A21 Campaign IA211 charities operational in Australia, USA, Denmark, Greece, Ukraine, Bulgaria. Mexico. the UK. Notway, Sweden. Spain, South Africa, Poland, Thailand and Cambodia. Objectives and activities In setting objectives and planning for activities, the Trustees have given due consideration to general gLJidance published by the Charity Commission relating lo public benefit, including the guidance 'Public benefit.. running a charity IPB21'. The principal objective of the Charity is abolishing injusti, in particular, human trafficking, through prevention and awareness, intervention, and aftercare. With offIS in 14 countries, A21 aims to combat modern-day slavery though a multi-dimensional operational strategy.. Reach, Rescue and Restore. W(£h that strategy in mind, The A21 Campaign Limited provides inletvention, repatriation and aftercare ServIS to survivors. They also assist in the operation of national hLJman trafficking hotlines in three countries and in conjunction with the Royal Thai Poli. A21 focuses on raising awareness and educating the public in all locations, Coordinates legal serVIS 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 slep 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 and conlextualise programs to combat hLJman trafficking in the UK. Despite the challenges and changes in UK legislation, 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, tsrgeted media campaigns and community-based awareness presentations lo increase prevention and safeguard efforts within specific communities. A21 also provided other educational materials, such as the 'Bodies Are Not Commodities curriculum, IBANC}, Human Trafficking Awareness Program IHTAPI, Parents Guides, Teen Guides 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. In 2022, A21 UK delivered both online and in person sessions on prevention and awareness activities to 13 UK schools, delivering over 67 sessions, educating over 7,000 students from ages len lo eighteen nationwide. Through the success of materials and resources provided, A21 UK was able lo establish new partnerships with community groups and businesses enabling A21 to reach a variety of community groups in 2022. Page 2
THE A21 CAMPAIGN LIMITED TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Achiovgments and pgrformance {wntinugdl In 2022 A21 UK established and developed several instrumental relationships with key organisalions. One significant progression was the relationship with the Romanian Embassy, providing professional training and assistan in several survivor repatriation cases. A21 UK also intrOdUd the Border Foe Safeguarding Leads to the Police and Home Affairs Attache at the Embassy lo ensure best practice for suNivors of human trafficking. A new relationship that was formed in 2022 was A21's partnership wrth the US Embassy. The partnership has been significant when il comes to assistan with victim idenlificalion operations. We have also continued to work in collaboration with the Met Police, providing an overview of our CYSM? Campaign which has been implemented into onboarding training for all new police officers. A21 UK has continued lo build upon several key frontline partnerships such as the UKBF (United Kingdom Border Force) by assisting in operations and delivering training to frontline professionals al Gatwick, Heathrow, Luton and Stansled rport. A21 UK also built significant partnerships with the Sussex Police and Gal Ormond Street Hospital, providing professional training lo officers and frontline professionals. In 2022 A21 UK launched the UK Counter Trafficking Toolkit, which was the first of its kind. The T(x)Ikil is designed as a fftsource for frontline sectors, seeking to increase understsnding of human trafficking in the UK. Through various tools provided in this Toolkit, frontline sectors can apply practical strategies in employing human trafficking intervention efforts and implement pro$Se$ for identifying and engaging with victims of human trafficking. The UK Counter Trafficking Toolkit has been well received by frontline professionals., the offer was made by the National Safeguarding & Modern Slavery team lo co-brand a version of the Toolkit for all UKBF (United Kingdom Border For1. b. Key perfomianee Indlcators A21 UK continued lo adapt programs to be delivered both virtually and in person to help expand our reach. These sessions were presented lo students, businesses, community groups, professionals, and front-line professionals through various online platfoms or in person 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 both in person and via social media channels to raise awareness of the dangers of online exploitation. A21 UK OLJtworked varioLJS campaigns to increase engagement, education and partnerships nationwide such as the GUIC (Give 11 Up Challenge), My Freedom Day, 21 k challenge, CYSM London Tube Campaign and the Christmas Hamper Campaign. The impact of these campaigns had an estimated reach of over 100 million people. In 2022 A21 UK assisted in 11 operations and provided training lo over 400 front line professionals, including front-line professionals in various sectors such as UKBF Iuniled Kingdom Border Force), GOSH (Great Ormond Street Hospital), Royal Free Hospttal, Met Police. A21 UK also eslabished key partnerships th Abercrombie and Fitch, Doc Martens, BCD Travel, Stewardship, Wework, Ancons, the Romanian Embassy, the US 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 lo teams and assisted on projects such as onboarding protocols and social justice initiatives. c. Review of activities A21 UK routinely supports idenlificalion operations and screenings as part of their partnership wth Ioc81 law enfOrment. These operations and screenings seek lo establish whether or not a situation conslilules a possible explorf(alive situation, to identify potential victims, to assess the need for care and coordinate any necessary services. Screenings often reveal certain vulnerabilities and safeguarding concems that help to detem)ine elements of force, fraud or coercion. Page 3
THE A21 CAMPAIGN LIMITED TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 A¢hioVgments and pgrformance {wntinugdl A21 UK also regularly provides trained inlerprelers al no cost during these operations, lo both interact directly with the potential victim and lo provide interpretation for law enforcement. Inlerprelalion 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. 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 lo cOnferenS, intensives and individual sessions which enables A21 UK to provide expertise lo 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. Due to A21's strong partnerships wth local schools, there was an opportunity lo deliver in-person and online sessions to both small and large groups. d. Factors relevant to achieve objectives A21 UK had a strong collaboration with local law enforment in 2021 to identify possible victims of exploitation and human trafficking. A21 UK historically has provided training lo the UK Border For as well as a number of healthcare providers. In 2022, A21 UK continued to provide training as part of mandatory Safeguarding Level 3 training across the health-care sector. In addition to continuing lo provide training for new UK Border Force recruits, A21 UK also trained new law enforcement partners based across various major UK airports and transportation hubs. This training, coupled wth hands-on operations and the launch of the UK Counter Trafficking Toolkit has been vital in assisting frontline professionals to be infom)ed of new safeguarding legislation and lo best 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 Toolkit, CYSM expansion with new scenarios and increased training to both professionals and front-line professionals. e. Fundraising activities and inwme generation A21 UK actively pursues grants and wrporale engagement leading to relationship and financial support, individLJal giving and fundraising campaigns through external activities and events. In 2022 A21 UK saw an increase in interest around partnership with a focus and alignment on social justice and resy)nsibility. Through the creation and implementation of structured volunteer days, we saw engagement increase as the inclusion of teams in a practical way helped promote education on Human Trafficking and Modern-Day Slavery within corporate teams. This avenue created opportunity for A21 by opening conversation, increasing the success of the relationship with the goal of financial support and ongoing partnership. With the strong foundational programs in our operating countries, we have also seen success in grant funding and project specific funding, highlighting the care that organisations have for "giving back" lo the surrounding communities. Through Reach and the delivery of our cuniculum and training, we continue to see an increase in campaigns and self-started fundraisers. A21 UK also works to host multiple events each year such as a challenge event where we fundraise individually and at the same lime raise awareness of A21's mission throughout our sphere of influence. This then leads lo further engagement and donation. A21 UK hosted the London Walk For Freedom which leads lo an increase in awareness, education and donations from people who attend and believe in our mission lo end slavery everywhere, forever. Page 4
THE A21 CAMPAIGN LIMITED TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Financial rgvigw a. Golng concem 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 lo adopt the going conrn basis in preparing the financial statements. Further details regarding the adoption of the going concern basis Can be found in the accounting policies. b. Flnanclal perfomiance revlew Total incoming resources increased by 47.80/. {202f.. 14.40/0) to £896.74812021 £606,631) predominately due lo an increase of fundraising efforts. Total expenditure increased by 58.5 /012021'. 2.1 /ol to £796,748 {2021 - £502,825) predominately due to the increase of operational support. The impact of these changes was that total funds increased by 52 /012021'. 117.2'/0110 £292,370 {2021 £192,370) and that total cash increased by 196.60/012021 decreased 21.30/vl to £245,596 {2021 £82,797). c. Reserves. investment policy and risk review The Board of Trustees and Management deem it lo be prudent lo hold the equivalent of al least 3 months fixed costs in reserve to secure continuity of operations. This provides sufficient funds lo 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 lo be spent on projects throughout Europe. For sustainability, our policy is lo not commence new programmes until we have secured reserves equivalent lo the new program's first year budget. The Board regularly review investment of funds and consider the return lo be satisfactory. As of the year end, our reserves position had increased lo £292,73012021 £192,37018nd 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 Injusti of human trafficking. Over 930/0 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 lo ensuring the Charity can operate at its full potential. e. Prlnclpal rlsks and uncertalntles In relation to COVID-19 and the governmental restrictions imposed, the Trustees have assessed that revenue streams have to dale not been significantly impacted by COVID-19. Structure. govemance 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. Page 5
THE A21 CAMPAIGN LIMITED TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 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. c. Methods of appointment or election of Trustees Al 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 offi. 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 neY 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 paty relatlonshlps The Trustees consider the related parties to be those listed in note 24, who form part of the wider global A21 network. f. Twstees. indemnities There were no qualrfying Ihird-paty 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 pla lo provide reasonable assurance against fraud and error. The Trustees have assessed the major risks lo which the Charity is exposed, in particular those related lo 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 commLJnily-based awareness presentations to increase prevention and safeguarding efforts within speryfic 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 IBANCI, Human Trafficking AWanesS Program IHTAPI and the Can You See Me? campaign videos and accompanying educational material. We are working lo launch trials of the Primary Prevention Programme IPPP} in the UK. The content has been adapted to align with UK standards and our strategy lo adhere to UK school's curriculums. This conlenl will be delivered to facililalors On the trails have taken pla and the content finalised for the UK school system. Page 6
THE A21 CAMPAIGN LIMITED TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Plans for future periods leontinued) 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 impad 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 2023 and beyond. Statement of Trustees. responsibilities The Trustees Iwho are also the directors of the Charity for the purposes of company lawl are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Praclicel. Company law requires the Trustees lo prepare financial statements for each financial year. Under company law, the Trustees musl 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 slatemenls, the Trustees ao quId to.. select suitable aOuntIng policies and then apply them consistently,. observe the methods and principles of the Charities SORP IFRS 1021., make judgements and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial slalements 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 wth the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hen 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 2022 Disclosuro of infomiation to auditor Each of the persons who are Trustees at the time when this Trustees, Report is approved has confim)ed that.. so far as that Trustee is aware, there is no relevant audit infomiation 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 infomiation and to establish that the charitys auditor is aware of that information. Auditor The auditor, Crowe U.K. LLP, has indicated their willingness lo continue in office. The designated Trustees wll propose a motion reappointing the auditor at a meeting of the Trustees. Approved by order of the members of the board of Trustees on 30 August 2023 and signed on their behalf by.. N J Caine Trustee Page 8
A Crowe Crowe U.K. LLP ChartedAcG1ntafts MembÈr of Crowè Global Aquis House 49-51 Bl8grave Street Reading Bèrkshi RG1 1PL, UK Tel +44101118 959 7222 Fax +44101118 958 4640 N.crowe.co.uk INDEPENDENT AUDITORS, REPORT TO THE A21 CAMPAIGN LIMITED Oplnlon We have audited the financial statements of The A21 Campaign Limited I'the charitable Company'l for the year ended 31 December 2022 which comprise of a Statement of Financial Activity, Statement of Financial Position, Statement of Cash Flows and Notes lo the Financial Slatemenls, 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 ACpIed Accounting Practice). In our opinion the financial statements.. give a true and fair view of the stale of the charitable company's affairs as at 31 Dmber 2022 and of income and expenditure, for the year then ended., have been properly prepared in accordan with United Kingdom Generally A¢pted Accounts'ng Practice., and have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities and Trustee Investment (Scollandl Act 2005 and Regulations 6 and 8 of the Charities Accounts (Scolland) Regulations 2006 lamendedl. Basis for opinion Vve wnducled our audit in accordance with International Standards on Auditing IUKI IISAS IUKI} and applicable law. Our responsibilities under those standards are furtherdescribed in the Auditor's responsibilities for the audit of the financial statements section of our reKX)rt. 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 concem In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfom)ed, we have not identified any material unrtainlieS relating lo 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 concem are described in the relevant sections of this report. UK LLP Iinulcd Lb]lity tTShip w*trtd Ln EnvIndLdWs WLth rew5tufdNmiikY (K'SU7O43 TILC reu51trtd 15 al 5) LUdValt Hill. EL4II 7JW. A LI ofihtt LLP'5mcm 15 a%ailsblt the owitt Autknn5td readbY Ihc FULc1 L1 Auihllrily All IOIencY praitslionen%in ILTM are IensEd Ln Ihc UK bythE In501venry ILlionrrs cl4jr UK LLP i& vl'CrovrCJlDbJl. sL irrrin Eh rMbr lum vl'Cru%r ts10b 1¢1 114Y. Cwwc U LLV 115 Page 9
A Crowe INDEPENDENT AUDITORS. REPORT TO THE A21 CAMPAIGN LIMITED (CONTINUED) Other Infomiatlon The trustees are responsibleforthe other infomiation contained within the annual report. The other infomiation comprises the information included in the annual report, other than the financial statements and our auditor's report Ihereon. Our opinion on the financial statements does not cover the other information and, except lo the extent othenmise explicitly slated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is lo read the other information and, in doing so, consider whether the other information is materially inconsislenl with the financial statements or our knowledge obtained in the audit or olhenmse appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to delemiine whether this gives rise lo 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 slatemenls., and the directors, report included within the trustees, report have been prepared in accordan 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 resped of the following matters in relation to which the Companies Act 2006 and the Charities Accounts IScotland} Regulations 2(106 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 Iruslees. remuneration specified by law are not made., or we have not reiVed all the information and explanations we require for our audit., or the trustees were not entitled to prepare the financial statements in aordan with the small companies regime and lake advantage of the small companies, exemptions in preparing the trustees, directors, report and from the requirement to prepare a strategic report. Page 10
A Crowe INDEPENDENT AUDITORS. REPORT TO THE A21 CAMPAIGN LIMITED (CONTINUED) Responslbllltles 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 lawl are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view, and for such inlemal control as the trustees determine is ne$sary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial slatemenls, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related lo going conrn and using the going concem basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease operations, or have no realistic allemalive but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under sedion 4411 Ilcl of the Charities and Trustee Investment {Scollandl Act 2005 and under the Companies Act 2006 and reFX)rt in accordance with the Acts and relevant regulations made or having effect Ihereunder. Our objectives are to obtain reasonable assuran 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 assuran is a high level of assurance, bul is not a guarantee that an audit conducted in accordan 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 exlenl 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 ststemenls is located on the Financial Reporting Counul's website at.. www.frc.org.uklauditorsresponsibililies. This description forms part of our auditorfs report. Extent to which the audit was considered capable of detecting irregularities. including fraud Irregularities, including fmud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misststemenl of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team. We then designed and perfomied 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 detemiinalion 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 TrLJStee Investrnent (Scotlandl Act 2005 together with the Charities SORP IFRS 1021. We assessed the required compliance with these laws and regulations as part of our audit prOdureS on the related financial statement items. Page 11
Crowe
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 1 PL Date: 21 September 2023
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THE A21 CAMPAIGN LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) 31 DECEMBER 2022 Note Restricted funds 2022 Unrestricted funds 2022 Total funds 2022 Tot81 Funds 2027 Income from: Donations and legacies Other trading activities 50,718 841,627 892,345 601,400 Total income 846 030 Expenditure on: Raising funds Charitable activities 39,116 727 605 39,116 757 632 32,375 Total expenditure 766 721 502 825 Net Ineome 20.691 79,309 100.000 103,806 Total transfers Net movements in funds 20.691 79,309 100.000 103,806 Reconciliation of funds: Total funds brought forward 192 370 192 370 Total funds carried forward 192370 The Statement of Financial Artivities 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 2022 Notes 2022 2021 FIXED ASSETS Intangible assets Tangible assets 14 15 1,200 1,441 1,200 1.44f CURRENT ASSETS Stock Debtors Cash al bank and in hand 8,609 76,895 245 596 14,318 152,853 16 331,100 249,968 CREDITORS.. Amounts falling due within one year 17 NET CURRENT ASss 291 170 190 929 TOTAL NET ASSETS 192 370 CHARITY FUNDS Unrestricted funds Restricted funds 18b 18b 271,679 192,370 Totsl 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 (Scotland) Act 2005. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with re8ct to accounting records and preparation of financial statements. The financial slalemenls were approved and aulhorised for issue by the Trustees on 30 August 2023 and signed on their behalf by.. N J Caine Trustee The notes on pages 16 10 28 fomi part of these financial slalemenls Page 14
THE A21 CAMPAIGN LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022 Notes 2022 2021 Cashflows from Operating Adivities Net cash generatedl{used inl operating activities 19 162 799 Cash flows from investing activities Net cash provided by investing activities Net cash provided by financing activities Changg in cash and cash gquivalents in the year 162,799 (22,360) Cash and cash equivalents at the beginning of the year 105 157 Cash and cash equivalents at tho end of the year 20 The notes on pages 16 10 28 fomi part of these financial slalements Page 15
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 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 Referen and Adminislralive Details page. ACCOUNTING POLICIES Basls of accountlng The financial statements have been prepared in accordance with the Charities SORP {FRS 1021 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 IFRS 1021 leffective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} and the Companies Act 20(. The accounts have been prepared lo 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 IFRS1021. The financial statements are prepared in pound sterling l£} 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 Ljnless otherwise stated in the relevant accounting policy. b} Going concern Although there were reserves al 31 December 2022 of £292k, in Dember 2022 there was approximately £246k of liquid cash available. The Charity can draw on reserve balan$ through an agreement with the US and AU affiliates to cover any shortfall of program expenses, so il is unlikely that the Charity would be unable lo meet its liabilities as they fall due. Revenue has increased during the 2022 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 UnrtainlY, this does not pose a material uncertainty on the Charivs ability to continue as a going concem. The trustees therefore believe that it is appropriate lo prepare the accounts on a going conrn basis. Income All income is included in the Slalement of Financial Activities when the Charity is legally enlTtled 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 2022 ACCOUNTING POLICIES (Continued) d} Expenditure Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Vvhen cost cannot be directly attributed lo particular headings they have been allocated to activities on a basis Consistent with the use of resOUe$. Expenditure is recognised once an obligation is established without conditions outside the control of the Charity. Expenditure on raising fvnds 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 Charills objectives, as well as any associated support $ts. Support costs, which are costs incurred in activities that do not in themselves constitute a charitable activity bul instead enable output-creating activities lo 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. Taxation The Charity is considered to pass the lesls sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes. Accordingly, the Charity is potentially exempl from taxation in respect of income or capital gains reiVed 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. Intangible assets and amortisation Intsngible assets are initially recognised al 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 inl8ngible assets 8t rates calculated to write off the cost of each asset on a slraight-line basis over its expected useful life. The estimated useful lives are as follows: Amortisation is provided on the following basis.. Website 5010 Straight line Page 17
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 gl Tangible fixed assets and depreciation Tangible fixed assets are ini118lly recognised at cost. After reeognilion, under the cost model, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impaimient losses. Al 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 lo allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the slraighl-line method. Depreciation is provided on the following basis- Fixtures and fittings Computer equipment 200/0 Straight line 33 /0 Straight line h) Investments Investments in subsidiaries are valued al cost less provision for impairment. The Charity does not prepa 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. Stock Food is valued al cost. Stocks are valued at the lower of Cost and estimated net realisable value. i) Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. k) Cash at bank and In hand Cash al 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. Credltors Creditors are recognised when there is an obligation at the Ststemenl of Financial Position date as a result of a past event, il is probable that a transfer of economic benefit will be required in selllement, 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 r( has received as adVand payments for the goods or setvices il musl provide. Flnanclal Instruments The Charity only has financial assets and financial liabilities of 8 kind that qualify as basic financi81 inslrumenls. Basic financial instruments are initially recognised al 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 2022 Operating leases Rentals paid under operating leases are charged to the Statement of Financial Aclivtties on 8 Straight line basis over the lease term. Pensions The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity lo the fund in respect of the year. p) Fund accounting General funds are unrestricted funds which are available for use al the discretion of the Trustees in furtheran of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are lo be used in accordance with specrfic 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 lo the finanaal statements. Crltleal accountlng estlmates 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 lo be reasonable under tho circumstances. Critical accounting estimates and assumptions.. The Charity makes eslimales and assumptions Conrning the future. The resulting accounting estimates and assumptions wll, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjuslmenl lo 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 tsking into account residual values, where appropriate. The 8clual 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 2022 INCOME FROM DONATIONS AND LEGACIES Restricted Unrestricted funds funds 2022 2022 Total Funds 2022 Total Funds 2021 Donations General donations Gift Aid Walk for Freedom Global freedom summit 50,718 766,857 55,311 2,640 817,575 55.311 2,640 513,945 50,223 7,042 Total 2022 71 41 Total 2021 601400 OTHER TRADING ACTIVITIES Unrestricted Unrestricted funds funds 2022 2021 Sale of promotions items NET INCOMEI(EXPENDITURE} 2022 2021 Is slated after charging.. Depreciation of tsngible assets Amortisalion of intangible assets Foreign Exchange {GainllLoss Auditors, remuneration (excluding VATI 341 241 (351) 16,300 241 12,003 18.745 Page 20
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 EXPENDITURE ON RAISING FUNDS Staff costs Other direct costs Support costs Total 2022 Total 202t Fundraising & donor support Cost of sales 25,020 7,881 32,901 27,331 2021 Comparatives All expenditu was unrestricted in both years CHARITABLE ACTIVITIES Support costs (note 91 2022 Staff Costs 2022 Other direct costs 2022 Total 2022 Tot81 2021 Reach Rescue Global Freedom summit 2.799 208.434 418.206 1.485 109,281 17,427 530.286 227.346 420. 772 49,678 2921 comparatives 288 866 470 450 In 2022, of the total expenditure, £727,605 was from Ljnreslricted funds and £30,027 was from restricted funds. In 2021 all of the expenditure was from unrestricted funds. Included in support costs are governance St$ of £45,18212021.. £34,786). Page 21
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 SUPPORT COSTS 2022 2021 Contractor Office costs Staff Training & development Depreciation and amortisation Bank and Merchant fees Insurance General expenses Govemance.. Audit Accountancy Legal fees Forex Interest 17,427 15,000 28,212 716 582 5,500 3,097 1,442 1,949 241 5,350 2,969 8,747 22,494 8,799 1,886 12,003 26,340 7, 732 t,065 (351) Total 2022 10. AUDITOR'S REMUNERATION 2022 2021 Fees payable to the Charity's auditor (excluding VATI in respect of.. The audit of the Charity's annual accounts 18,745 16,300 Accountancy fees Page 22
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2022 11. STAFF COSTS 2022 2021 Wages and salaries Social security costs Contribution lo defined contribution pension schemes 161,147 63,928 206,338 88,147 The average number of persons employed by the Charity during the year was as follows.. 2022 No 2021 No Employees The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was.. 2022 No 2021 No In the band £70,001- £80,000 In the band £80,001 - £90,000 The total employee benefits of the Key Management Personnel of the Charity were £Nil (2021 £Nill. 12. Trustees, remuneration and expenses During the year, no Trustees received any remuneration or other benefits12021- £Nill. During the year ended 31 December 2022, no Trustee expenses have been incurred12021 - £NIL}. 13. Investments in subsidiary The Charity owns 100 /0 of the ordinary share capital in A21 UK IHoldingsl Limited. The value of the shareholding is £1 and the company is incorporated in the United Kingdom and registered at 2nd Floor, Aquis House, 49 51 Blagrave Street, Reading, RG1 1 PL. The company has been dormant in the current and previoLJS financial year. Page 23
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 14. Intangible assets Website Cost At 1 January 2022 At 31 Dmber 2022 Amortisation At 1 January 2022 Charge for the year 3,366 241 At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 15. Tangible fixed assets Fixtures and fittings Computer equipment Total Cost At 1 January 2022 At 31 December 2022 Depreciation At 1 January 2022 Charge for the year 2,427 8,706 11,133 At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 Page 24
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2022 16. Debtors 2022 2021 Due within one year Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income 51,123 99,415 71,253 3,677 Amounts owed to group undertakings a interest free and repayable on demand. 17. Creditors- Amounts falling due within one year 2022 2021 Trade creditors Other tsxation and social security Accruals and deferred income 4,178 21,934 7,813 Analysis of net assets Restricted Funds 2022 Unrestricted funds 2022 UnrestriGted funds 2021 Intangible fixed assets Current assets Creditors due within one year 1.200 376.118 1,441 249,968 20.691 Total 18b. Movement in funds Openlng Balance Incomlng Resources Resources expended Balance 31 December 2022 Restricted Funds A21 Campaign Ukraine A21 Campaign Thailand A21 Campaign Cambodia A21 Campaign Bulgaria A21 Campaign Gece 18,214 6,252 6,252 10,000 {17.523} 16,252} 16.252) 691 10,000 50,718 846 030 {30.027) 766 731 20,691 271679 Unrestricted Funds 192 370 Total Page 25
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 19. Reconciliation of net movement in funds to net cash flow from operating activities 2022 2021 Net incomellexpenditurel for the period las per Statement of Financial Aclivilies} 100 000 Adjustments for: Depreciation charges Amortisation charges Decreasellincreasel in stock Decreasel{increasel in debtors IDecreaseyincrease in creditors 341 241 (14,318) (137,694) 241 5,709 75,958 Net cash (used inll provided by operating activities 20. Analysls of cash and cash equlvalents 2022 2021 Cash in hand 21. Analysls of changes In net debt At1 January 2022 At31 December 2022 Cashflows Cash al bank and in hand 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 Charityto thefund and amounted lo £14,39112021- £15,251). Contributions of £nil12021- £1.617) were payable lo the fund al the porting date. Page 26
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 23. Related party transactions All related parties listed below are enttties that have been established to help achieve the overall principal activity of the A21 Campaign globally. The entities listed below all have al 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. Income 2022 Expenditure 2022 Income 2021 Expenditure 2021 A21 Abolishing Injusti in the 21SI Century (Greecel The A21 Bulgaria Foundation The A21 Campaign {Cambodial The A21 Campaign, Inc (United Slates) The A21 Campaign {Thailandl The A21 Campaign {South Africa) The A21 Campaign Limited (Denmarkl The A21 Ukraine Foundation 6,252 303,032 6,252 6,252 37,487 6,252 4,078 167,504 8,369 143,026 8,369 Amounts of£71,253 were owed from A21 USA at the year end12021- £99,415). A loan of £20,175 was received from A21 Campaign Australia during the year and was fully repaid by the year end. All related party expenditure relates to payments lo and or on behalf of the related party. All related party income relates lo receipts from the related party- Page 27
THE A21 CAMPAIGN LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 24. Comparative Statement of Financial Activities Restricted funds 2021 Unrestricted funds 2021 Total funds 2021 Income from: Donations and legacies Other trading activities 601,400 601,4(K) Total income 606 631 606 631 Expenditure on: Raising funds Charitable activities 32,375 470 450 32,375 470 450 Total expenditure 502 825 502 825 Net income 103 806 Total transfers Net movements in funds 103,806 103,806 Reconciliation of funds- Total funds brought forward Total funds carried forward Page 28