Registered number: 07335469 Charity numbers: 1140754 & SC043081
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charitable Company, its Trustees and | 1 |
| Advisers | |
| Trustees' Report | 2 - 8 |
| Independent Auditor's Report on the Financial Statements | 9 - 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| Statement of Cash Flows | 15 |
| Notes to the Financial Statements | 16 - 36 |
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023
| Trustees | L Vaughan-Biggers |
|---|---|
| N J Caine | |
| J A Horn | |
| L J Jackson | |
| S D Jeffs | |
| Company registered number 07335469 Charity registered numbers 1140754 and SC043081 Registered office R+ Building 2 Blagrave Street Reading Berkshire RG1 1AZ Company secretary S G Powney Independent auditor Crowe U.K. LLP R+ Building, 2 Blagrave Street Reading Berkshire RG1 1AZ Bankers Barclays Bank 20 Fulham Broadway London SW6 1AH |
Page 1
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their annual report together with the audited financial statements of the Charitable Company for the year 1 January 2023 to 31 December 2023. 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 Charitable Company is part of a global network of A21 Campaign (A21) charities operational in Austrailia, USA, Denmark, Greece, Ukraine, Bulgaria, Mexico, the UK, Norway, Sweden, Spain, South Africa, Poland, Thailand and Cambodia.
Since the Charitable Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The principal objective of the Charitable Company is abolishing injustice, in particular, human trafficking, through prevention and awareness, intervention, and aftercare. With offices in 14 countries, A21 aims to combat modernday slavery though a multi-dimensional operational strategy: Reach, Recover 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.
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)'.
Page 2
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and performance
a. Main achievements of the Charitable Company
A21 UK continued throughout 2023 its work to provide and adapt programs focused on combating human trafficking in the UK.
A21 UK’s prevention and awareness programs continued to provide information on human trafficking in the UK through educational sessions in person and online to schools, businesses and universities. A21 UK also ran targeted media campaigns and community-based awareness presentations to increase prevention and safeguarding efforts in specific communities.
A21 UK piloted The Escape Room and Breaking In Room as immersive educational experiences adapted by our team for awareness and educational events and presentations. The Escape Room exposes the deceptive tactics and obstacles victims of human trafficking encounter, demonstrating how most victims cannot escape without direct intervention. The Breaking-in Room, inspired by a survivor's lived experience, resembles a gallery with images depicting aspects of survivors' stories. This activity serves as a compelling resource for potential partners and donors, offering live imagery and context to illustrate the harsh reality of human trafficking. It also presents a message of hope and how an increased awareness by everyday individuals can positively contribute to the identification, recovery, and restoration of survivors from across the globe. A21 UK used the escape room 16 times last year and the breaking-in room was showcased over a 2-day conference. We received incredibly positive feedback that these two experiences empowered individuals to have a small yet tangible understanding of the devastating effects of human trafficking and also the significance of the work of A21 globally.
In 2023, A21 UK focused on prevention, awareness and education sessions and ran 76 events throughout the year. This allowed us to reach over 600,000 adults and 38,000 Children.
In addition to educational programs like The Escape Room, A21 UK provided the Human Trafficking Awareness Program (HTAP), Parents Guides, Teen Guides, Stay safe book and the ‘Can You See Me? ‘Campaign. Awareness videos and accompanying educational materials were distributed to educators for use in their online or in person classes through the Primary Prevention Program (PPP). Through the success of materials and resources provided, A21 UK was able to establish new partnerships enabling us to reach a variety of community groups in 2023 across multiple events, social media channels and conferences.
In 2023 A21 UK established and developed several new instrumental relationships with key organisations. One significant relationship developed was with Heathrow Airport Terminal 2 Management. This allowed us to host an awareness stand on 18 October 2023 as part of the national anti-human trafficking day.
Another new relationship formed in 2023, was with The Salvation Army. This was significant as we were able to work with one of their survivors to help repatriate them to their home country where A21 offers aftercare support. A21’s team in that country was able to meet the survivor on arrival and provide aftercare support.
A21 UK has continued to build upon several key frontline partnerships such as the UKBF (United Kingdom Border Force) by assisting in operations and delivering training to frontline professionals at Gatwick, Heathrow, Luton and Stansted Airport. In 2023 A21 UK also built a new relationship with Birmingham Airport and has supported them with victim identification operations. A21 UK also continued to build on its partnerships with the Sussex Police, Surrey Police and Great Ormond Street Hospital, providing professional training to officers and frontline professionals.
Page 3
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and performance (continued)
b. Key performance indicators
A21 UK continued to adapt programs to be delivered both virtually and in person to help expand our reach. These sessions were presented to students, businesses, community groups, and front-line professionals through various online platforms or in person sessions 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, and the digital online safety brochure, both in person and via social media channels to raise awareness of the dangers of online exploitation. We were able to take part in 13 expos across the country where we distributed a significant number of materials to raise awareness. A21 UK outworked various campaigns to increase engagement, education and partnerships nationwide such as My Freedom Day, tough mudder event, world day against trafficking campaign and the Christmas Hamper Campaign. This year the UK team successfully created and delivered over 70 hampers to survivors of human trafficking and their families. Year after year, we have observed the profound impact of seemingly small acts of kindness, bringing immeasurable joy and hope to survivors who have endured the worst hardships. In 2023, we had the pleasure of partnering with businesses, churches, and individuals to create these Hampers of Hope. The shelters were overwhelmed by the hampers and stated that witnessing the wonder on survivors' faces when they open the hampers is "Pure Christmas Magic."
In 2023, A21 UK assisted in 18 operations and provided training to over 200 front line professionals, in sectors such as UKBF (United Kingdom Border Force), GOSH (Great Ormond Street Hospital), and Police. A21 UK also continued key partnerships with Doc Martens, BCD Travel, Stewardship, DAYE, Outside In, the Romanian Embassy, and many more.
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 possible exploitative situation exists, 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 by traffickers. 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, social work, and the medical and health care sector. The training provides a holistic overview of trafficking in the UK and A21’s approach to combat the issue through programs, partnerships and collaboration. Training is provided through conferences, organization intensives and individual sessions. A21 UK provides expertise to specific groups of professionals and assists them to understand its local and global profile and achievements.
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 with local schools, there were many opportunities to deliver in-person to student groups.
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THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and performance (continued)
d. Factors relevant to achieve objectives
In 2023, 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 new law enforcement partners based across major UK airports. This training, coupled with hands-on operations and the use of the UK Counter Trafficking Toolkit has been essential in assisting frontline professionals to be informed of new safeguarding legislation and the current best practices in assisting Potential Victims of Trafficking.
e. Fundraising activities and income generation
A21 UK actively pursues grants and corporate engagements leading to relationship and financial support, individual giving and fundraising campaigns through external activities and events.
In 2023 we were able to run 6 volunteer days for different businesses and organisations and through this we saw engagement increase within corporate teams. This avenue created the opportunity for A21 to have conversations and develop relationships with the goal of financial support and ongoing partnership.
With the strong foundational programs in our operating countries, we have also been successful in obtaining grant funding and project specific funding for A21 countries outside the UK.
Through A21’s Reach strategies and the delivery of our curriculum and training, we continue to see independent campaigns and self-started fundraising for A21. A21 UK also works to host multiple events each year such as the Walk for Freedom and other challenge events where we fundraise individually and at the same time raise awareness of A21's mission throughout our sphere of influence. This often leads to further engagement and donation support.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charitable Company 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.
b. Financial performance review
Total incoming resources decreased by 17.6% (2022: increased 47.8%) to £739,231 (2022 - £896,748).
Total expenditure increased by 19.4% (2022: 58.5%) to £951,644 (2022 - £796,748) predominately due to the increase of operational support.
The impact of these changes was that total funds decreased by 73% (2022: increased 52%) to £79,957 (2022 - £292,370) and that total cash decreased by 96.9% (2022: increased 196.6%) to £7,557 (2022 - £245,596) .
Page 5
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
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 Charitable Company 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 decreased to £80k (2022 - £292,730) 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, Recover and Restore, with the remaining expenditure providing the fundraising and administration activities vital to ensuring the Charitable Company can operate at its full potential.
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. 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 coopted 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
c. Organisation
The Charitable Company 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.
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 25, who form part of the wider global A21 network.
Page 6
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
Structure, governance and management (continued)
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 Charitable Company 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 Charitable Company is exposed, in particular those related to the operations and finances of the Charitable Company, 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 2023 and beyond.
We will continue to work with governments and local authorities to identify, assist and safeguard victims of human trafficking. In 2023 out UK team participated in 18 victim identification operations to help identify survivors, and trained over 200 frontline professionals to recognise indicators of human trafficking within their respective industries.
Page 7
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Charitable Company 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 Charitable Company 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 judgments 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 Charitable Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charitable Company's transactions and disclose with reasonable accuracy at any time the financial position of the Charitable Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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 Charitable Company'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 Charitable Company's auditor is aware of that information.
Auditor
The auditor, Crowe U.K. LLP, has indicated his 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 and signed on their behalf by:
N J Caine
Date: 14 August 2024
Page 8
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF 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 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of 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 2023 and of its incoming resources and application of resources, including its 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 Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
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 United Kingdom, including the Financial Reporting Council'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.
Page 9
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE A21 CAMPAIGN LIMITED (CONTINUED)
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The Trustees are responsible for the other information contained within the Annual Report. 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 course of 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 finanical 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
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:
-
the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or
-
sufficient and proper accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records and returns; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees' Responsibilities Statement, 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.
Page 10
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE A21 CAMPAIGN LIMITED (CONTINUED)
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 145 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with these 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.
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.
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 noncompliance and cannot be expected to detect non-compliance with all laws and regulations.
Page 11
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE A21 CAMPAIGN LIMITED (CONTINUED)
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.
Use of our report
This report is made solely to the Charitable Company's members, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and 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 its members, as a body, for our audit work, for this report, or for the opinions we have formed.
Alastair Lyon (Senior Statutory Auditor)
Crowe U.K. LLP
Statutory Auditor R+ Building, 2 Blagrave Street Reading Berkshire RG1 1AZ
Date: 23 August 2024
Crowe U.K. LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 12
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023
| Note Income from: Donations and legacies 4 Other trading activities 5 Investments 6 Total income Expenditure on: Raising funds 7 Charitable activities 8 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2023 £ 331,214 2,046 37 333,297 52,660 472,359 525,019 (191,722) 271,679 (191,722) 79,957 |
Restricted funds 2023 £ 32,157 - - 32,157 - 52,848 52,848 (20,691) 20,691 (20,691) - |
Total funds 2023 £ 363,371 2,046 37 365,454 52,660 525,207 577,867 (212,413) 292,370 (212,413) 79,957 |
Total funds 2022 £ 892,345 4,403 - |
|---|---|---|---|---|
| 896,748 | ||||
| 39,116 757,632 |
||||
| 796,748 | ||||
| 100,000 | ||||
| 192,370 100,000 |
||||
| 292,370 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 16 to 36 form part of these financial statements.
Page 13
THE A21 CAMPAIGN LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 07335469
BALANCE SHEET AS AT 31 DECEMBER 2023
| Note Fixed assets Intangible assets 14 Tangible assets 15 Current assets Stocks Debtors 16 Cash at bank and in hand Creditors: amounts falling due within one year 17 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds 18 Unrestricted funds 18 Total funds |
3,340 129,022 7,557 139,919 (60,922) |
2023 £ 960 - 960 78,997 79,957 79,957 - 79,957 79,957 |
8,609 76,895 245,596 331,100 (39,930) |
2022 £ 1,200 - |
|---|---|---|---|---|
| 1,200 291,170 |
||||
| 292,370 | ||||
| 292,370 | ||||
| 20,691 271,679 |
||||
| 292,370 |
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 have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 14 August 2024 and signed on their behalf by:
N J Caine
The notes on pages 16 to 36 form part of these financial statements.
Page 14
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023
| Note Cash flows from operating activities Net cash used in operating activities 21 Cash flows from investing activities Dividends, interests and rents from investments Net cash provided by investing activities Cash flows from financing 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 22 The notes on pages 16 to 36 form part of these financial statements |
2023 £ (238,076) 37 37 - (238,039) 245,596 7,557 |
2022 £ 162,799 |
|---|---|---|
| - | ||
| - | ||
| - | ||
| 162,799 82,797 |
||
| 245,596 | ||
Page 15
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
1. General 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
2.1 Basis of preparation of financial statements
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.
2.2 Going concern
Although there were reserves at 31 December 2023 of £80k, in December 2023 there was approximately £8k of liquid cash available. The Charitable Company 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 Charitable Company would be unable to meet its liabilities as they fall due. Revenue has decreased during the 2023 period and fixed overheads can be reduced if necessary.
At the time of approving the accounts, the trustees have a reasonable expectation that the Charitable Company 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 Charitable Company'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.
2.3 Income
All income is recognised once the Charitable Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Page 16
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
2. Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charitable Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and noncharitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charitable Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charitable Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.6 Taxation
The Charitable Company 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 Charitable Company 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.
Page 17
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
2. Accounting policies (continued)
2.7 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.
Amortisation is provided on the following basis:
Development expenditure
- 5 % straight line
2.8 Tangible fixed assets and depreciation
Tangible fixed assets costing £300 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
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.
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
2.9 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 13.
2.10 Stocks
Food is valued at cost. Stocks are valued at the lower of cost and estimated net realisable value.
2.11 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.
2.12 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.
Page 18
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
2. Accounting policies (continued)
2.13 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet 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.
Liabilities are recognised at the amount that the Charitable Company 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.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.14 Financial instruments
The Charitable Company 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.
2.15 Operating leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term.
2.16 Pensions
The Charitable Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charitable Company to the fund in respect of the year.
2.17 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 Charitable Company 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 Charitable Company 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.
Investment income, gains and losses are allocated to the appropriate fund.
Page 19
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
3. Critical accounting estimates and areas of judgment
Estimates and judgments 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 Charitable Company 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 20
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
4. Income from donations and legacies
| Unrestricted funds 2023 £ Donations General Donations 283,162 Gift Aid 32,510 Walk for Freedom 281 Global Freedom Summit 15,261 331,214 Unrestricted funds 2022 £ Donations General Donations 766,857 Gift Aid 55,311 Walk for Freedom 2,640 Global Freedom Summit 16,819 841,627 |
Restricted funds 2023 £ 32,157 - - - 32,157 Restricted funds 2022 £ 50,718 - - - 50,718 |
Total funds 2023 £ 315,319 32,510 281 15,261 |
|---|---|---|
| 363,371 | ||
| Total funds 2022 £ 817,575 55,311 2,640 16,819 |
||
| 892,345 |
Page 21
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
5. Income from other trading activities
| Unrestricted funds 2023 £ Sale of promotional items 2,046 Unrestricted funds 2022 £ Sale of promotional items 4,403 |
Total funds 2023 £ 2,046 |
|---|---|
| Total funds 2022 £ 4,403 |
6. Investment income
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2023 | 2023 | 2022 | |
| £ | £ | £ | |
| Interest receivable | 37 | 37 | - |
Page 22
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
7. Expenditure on raising funds
| Unrestricted funds 2023 £ Fundraising & donor support - other direct costs 7,363 Support costs - wages 39,641 Cost of sales 5,656 52,660 Unrestricted funds 2022 £ Fundraising & donor support - other direct costs 7,881 Support costs - wages 25,020 Cost of sales 6,215 39,116 |
Total funds 2023 £ 7,363 39,641 5,656 |
|---|---|
| 52,660 | |
| Total funds 2022 £ 7,881 25,020 6,215 |
|
| 39,116 |
8. Analysis of expenditure on charitable activities Summary by fund type
| Unrestricted funds 2023 £ Reach 181,879 Recover 290,480 472,359 |
Restricted funds 2023 £ 52,848 - 52,848 |
Total 2023 £ 234,727 290,480 |
|---|---|---|
| 525,207 |
Page 23
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
8. Analysis of expenditure on charitable activities (continued)
Summary by fund type (continued)
| Reach Recover |
Unrestricted funds 2022 £ 496,527 231,078 727,605 |
Restricted funds 2022 £ 30,027 - 30,027 |
Total 2022 £ 526,554 231,078 |
|---|---|---|---|
| 757,632 |
Summary by expenditure type
| Reach Recover Reach Recover |
Staff costs 2023 Depreciation 2023 £ £ 3,698 240 275,384 - 279,082 240 Staff costs 2022 Depreciation 2022 £ £ 2,799 241 212,166 - 214,965 241 |
Other costs 2023 £ 230,789 15,096 245,885 Other costs 2022 £ 523,514 18,912 542,426 |
Total 2023 £ 234,727 290,480 |
|---|---|---|---|
| 525,207 | |||
| Total 2022 £ 526,554 231,078 |
|||
| 757,632 |
Page 24
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
9. Analysis of expenditure by activities
| Reach Recover Reach Recover Analysis of direct costs Staff costs Other direct costs |
Activities undertaken directly 2023 £ 123,229 275,480 398,709 Activities undertaken directly 2022 £ 417,273 213,651 630,924 Reach 2023 £ 3,698 119,531 123,229 |
Support costs 2023 £ 111,498 15,000 126,498 Support costs 2022 £ 109,281 17,427 126,708 Recover 2023 £ 275,384 96 275,480 |
Total funds 2023 £ 234,727 290,480 |
|---|---|---|---|
| 525,207 | |||
| Total funds 2022 £ 526,554 231,078 |
|||
| 757,632 | |||
| Total funds 2023 £ 279,082 119,627 |
|||
| 398,709 |
Page 25
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
9. Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
| Staff costs Other direct costs |
Reach 2022 £ 2,799 414,474 417,273 |
Recover 2022 £ 212,166 1,485 213,651 |
Total funds 2022 £ 214,965 415,959 |
|---|---|---|---|
| 630,924 |
Page 26
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
9. Analysis of expenditure by activities (continued)
Analysis of support costs
| Depreciation Contractor Office costs Staff Training & development Bank and Merchant fees Insurance General expenses Audit Accountancy Legal fees Forex |
Reach 2023 £ 240 - 44,900 6,275 5,723 2,540 9,598 24,744 8,498 4,332 4,648 111,498 |
Recover 2023 £ - 15,000 - - - - - - - - - 15,000 |
Total funds 2023 £ 240 15,000 44,900 6,275 5,723 2,540 9,598 24,744 8,498 4,332 4,648 |
|---|---|---|---|
| 126,498 |
Included in support costs are governance costs of £42,222 (2022: £45,182) .
Page 27
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
9. Analysis of expenditure by activities (continued)
Analysis of support costs (continued)
| Reach 2022 £ Depreciation 241 Contractor - Office costs 44,843 Staff Training & development 1,949 Bank and Merchant fees 5,350 Insurance 2,969 General expenses 8,747 Audit 22,494 Accountancy 8,799 Legal fees 1,886 Forex 12,003 109,281 10. Auditor's remuneration Fees payable to the Charitable Company's auditor for the audit of the Charitable Company's annual accounts Fees payable to the Charitable Company's auditor in respect of: Accountancy fees 11. Staff costs Wages and salaries Social security costs Contribution to defined contribution pension schemes |
Recover 2022 £ - 17,427 - - - - - - - - - 17,427 2023 £ 20,620 5,750 2023 £ 284,392 20,272 14,059 318,723 |
Total funds 2022 £ 241 17,427 44,843 1,949 5,350 2,969 8,747 22,494 8,799 1,886 12,003 |
|---|---|---|
| 126,708 | ||
| 2022 £ 18,745 5,750 |
||
| 2022 £ 215,096 13,917 10,972 |
||
| 239,985 |
Page 28
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
11. Staff costs (continued)
The average number of persons employed by the Charitable Company during the year was as follows:
| 2023 | 2022 | |
|---|---|---|
| No. | No. | |
| Employees | 8 | 6 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| 2023 | 2022 | ||
|---|---|---|---|
| No. | No. | ||
| In the band £60,001 | - £70,000 | - | 1 |
| In the band £70,001 | - £80,000 | 1 | - |
The total employee benefits of the Key Management Personnel of the Charitable Company were £Nil (2022 - £Nil) .
12. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .
During the year ended 31 December 2023, no Trustee expenses have been incurred (2022 - £NIL) .
13. Investments in subsidiary
The Charitable Company 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 R+ Building, 2 Blagrave Street, Reading, RG1 1AZ. The company has been dormant in the current and previous financial year.
Page 29
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 |
|
|---|---|
| 14. Intangible assets Cost At 1 January 2023 At 31 December 2023 Amortisation At 1 January 2023 Charge for the year At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022 |
Development £ 4,807 4,807 3,607 240 3,847 960 1,200 |
Page 30
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
15. Tangible fixed assets
| At 1 January 2023 Disposals At 31 December 2023 At 1 January 2023 On disposals At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022 16. Debtors Due within one year Amounts owed by group undertakings Other debtors Prepayments and accrued income |
Fixtures and fittings £ 2,427 (2,427) - 2,427 (2,427) - - - |
Computer equipment £ 8,706 (8,706) - 8,706 (8,706) - - - 2023 £ 120,460 6,773 1,789 129,022 |
Total £ 11,133 (11,133) - 11,133 (11,133) - - - 2022 £ 71,253 3,677 1,965 76,895 |
|
|---|---|---|---|---|
Amounts owed to group undertakings are interest free and repayable on demand.
Page 31
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
17. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Accruals and deferred income |
2023 £ 17,758 7,465 35,699 60,922 |
2022 £ 4,178 - 35,752 |
|---|---|---|
| 39,930 |
18. Statement of funds
Statement of funds - current year
| Balance at 1 January 2023 £ Unrestricted funds General Funds 271,679 Restricted funds A21 Campaign Ukraine 691 A21 Campaign Bulgaria 10,000 A21 Campaign Greece 10,000 A21 – Abolishing injustice in the 21st Century (Greece) - 20,691 Total of funds 292,370 |
Income £ Expenditure £ 333,297 (525,019) - (691) 10,000 (20,000) 10,000 (20,000) 12,157 (12,157) 32,157 (52,848) 365,454 (577,867) |
Balance at 31 December 2023 £ 79,957 |
|---|---|---|
| - - - - |
||
| - | ||
| 79,957 |
Page 32
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
18. Statement of funds (continued)
Statement of funds - prior year
| Balance at 1 January 2022 £ Unrestricted funds General Funds 192,370 Restricted funds A21 Campaign Ukraine - A21 Campaign Thailand - A21 Campaign Cambodia - A21 Campaign Bulgaria - A21 Campaign Greece - - Total of funds 192,370 Summary of funds Summary of funds - current year Balance at 1 January 2023 £ General funds 271,679 Restricted funds 20,691 292,370 |
Income £ Expenditure £ Balance at 31 December 2022 £ 846,030 (766,721) 271,679 18,214 (17,523) 691 6,252 (6,252) - 6,252 (6,252) - 10,000 - 10,000 10,000 - 10,000 50,718 (30,027) 20,691 896,748 (796,748) 292,370 Income £ Expenditure £ Balance at 31 December 2023 £ 333,297 (525,019) 79,957 32,157 (52,848) - 365,454 (577,867) 79,957 |
Balance at 31 December 2022 £ 271,679 |
|---|---|---|
| 691 - - 10,000 10,000 |
||
| 20,691 | ||
| 79,957 |
19. Summary of funds Summary of funds - current year
Page 33
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
19. Summary of funds (continued)
Summary of funds - prior year
| General funds Restricted funds |
Balance at 1 January 2022 £ 192,370 - 192,370 |
Income £ 846,030 50,718 896,748 |
Expenditure £ (766,721) (30,027) (796,748) |
Balance at 31 December 2022 £ 271,679 20,691 |
|---|---|---|---|---|
| 292,370 |
20. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2023 £ Intangible fixed assets 960 Current assets 139,919 Creditors due within one year (60,922) Total 79,957 |
Total funds 2023 £ 960 139,919 (60,922) |
|---|---|
| 79,957 |
Analysis of net assets between funds - prior year
| Intangible fixed assets Current assets Creditors due within one year Total |
Unrestricted funds 2022 £ 1,200 310,409 (39,930) 271,679 |
Restricted funds 2022 £ - 20,691 - 20,691 |
Total funds 2022 £ 1,200 331,100 (39,930) |
|---|---|---|---|
| 292,370 |
Page 34
THE A21 CAMPAIGN LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
21. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/expenditure for the year (as per Statement Activities) Adjustments for: Amortisation charges Interest received Decrease in stocks Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities 22. Analysis of cash and cash equivalents Cash in hand Total cash and cash equivalents 23. Analysis of changes in net debt Cash at bank and in hand |
of Financial At 1 January 2023 £ 245,596 245,596 |
2023 £ (212,413) 240 (37) 5,269 (52,127) 20,992 (238,076) 2023 £ 7,557 7,557 Cash flows £ (238,039) (238,039) |
2022 £ 100,000 241 - 5,709 75,958 (19,109) 162,799 2022 £ 245,596 245,596 At 31 December 2023 £ 7,557 7,557 |
|---|---|---|---|
Page 35
(A Company Limited by Guarantee)
THE A21 CAMPAIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
24. Pension commitments
The Charitable Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charitable Company in an independently administered fund. The pension cost charge represents contributions payable by the Charitable Company to the fund and amounted to £14,095 (2022 - £10,972). Contributions of £nil (2022 - £Nil) were payable to the fund at the reporting date.
25. 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 Campaign (Cambodia) The A21 Campaign, Inc (United States) The A21 Campaign (Thailand) The A21 Campaign (South Africa) The A21 Campaign Limited (Denmark) The A21 Ukraine Foundation The A21 Campaign (Norway) |
Income 2023 £ - - - - - - - - - |
Expenditure 2023 £ 533 - - - 8,295 - 25,204 121 34,153 |
Income 2022 £ - 6,252 303,032 6,252 - - - - 315,536 |
Expenditure 2022 £ - 6,252 27,487 6,252 4,078 167,504 17,523 - |
|---|---|---|---|---|
| 229,096 |
Amounts of £120,460 were owed from A21 USA at the year end (2022 - £71,253) .
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 36