Company number: 07369725 Charity number: 1143376 

## The White Ribbon Alliance UK 

(previously The White Ribbon Alliance for Safe Motherhood Limited) Report and financial statements For the year ended 31 December 2022 



The White Ribbon Alliance UK 

## Contents 

For the year ended 31 December 2022 

Reference and administrative information  ...................................................................................... 1 Trustees’ annual report  .................................................................................................................. 2 Independent examiner’s report  ...................................................................................................... 9 Statement of financial activities (incorporating an income and expenditure account)  ................... 11 Balance sheet  ............................................................................................................................... 12 Notes to the financial statements  ................................................................................................. 13 



The White Ribbon Alliance UK 

## Reference and administrative information 

For the year ended 31 December 2022 

|Company number|07369725|
|---|---|
|Country of incorporation|United Kingdom|
|Charity number|1143376|
|Country of registration|England & Wales|
|Registered office and|International House|
|operational address|307 Cotton Exchange|
||Old Hall Street|
||Liverpool|
||L3 9LQ|



Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: 

Ms Brigid McConville  (Stepped down as Chair on 5 July 2023) Ms Natasha Philips (appointed 1 September 2022) (Appointed interim Chair on 5 July 2023) Ms Kaveri Mayra (appointed 1 September 2021, resigned 29/11/2022) Mr Joel De-Fries (appointed 1 September 2021, resigned 30/11/2022) Ms Natasha Smith (appointed 1 September 2021, resigned 30/11/2022) Ash Bainbridge (appointed 30/11/2022) Ms Abigail Blackburn  (appointed 30/11/2022) Ms Alicia Burnett (appointed 30/11/2022) Ms Shenaiya Kharegat (appointed 30/11/2022) Ms Elizabeth Mckie (appointed 30/11/2022) Dr Tonye Wokoma (appointed 30/11/2022) Bankers HSBC 26 North Station Road Colchester Essex CO1 1SY Independent Noelia Serrano FCA examiner Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL 

1 



The White Ribbon Alliance UK 

## Trustee’s annual report 

For the year ended 31 December 2022 

The trustees present their report and the unaudited financial statements for the year ended 31 December 2022. 

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. This trustees’ annual report includes a directors’ report as required by company law. 

## Structure, governance & management 

The organisation is a charitable company limited by, incorporated on 8 September 2010 and registered as a charity on 15 August 2011. 

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. 

All trustees give their time voluntarily and receive no benefits from the charity. Any payments made or expenses reclaimed from the charity are set out in note 7 to the accounts. 

## Objectives and activities 

The objects of the charity are to preserve and protect good health for the public benefit and to advance the education of the public in particular by: 

- a) promoting safe pregnancy and childbirth for women and newborns; and 

- b) promoting safe motherhood 

In November 2022 the charity commission accepted an amendment to the charitable objectives to: 

_“The objects of the Charity (the “Objects”) are, for the public benefit, to preserve and protect good health and to advance education, in particular but not exclusively, by providing information, education, services, advocacy and resources relating to safe sexual and reproductive health, primarily for those facing the greatest disadvantage.”_ 

The formal change resolution was passed by the board in July 2023. We are now working with Russell Cooke legal team on our CIO Constitution, which we intend to ratify before the end of 2023 and officially convert to a CIO thereafter. 

## Public benefit 

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its 

2 



The White Ribbon Alliance UK 

## Trustee’s annual report 

For the year ended 31 December 2022 

future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. 

## Achievements and performance in the delivery of public benefit 

- Gathered the demands of 1056 UK midwives to support the global ‘What Midwives Want’ Campaign headed up by White Ribbon Alliance Global. 

- Undertook consultation with 200 midwives on their demands for improved working conditions in the UK. 

- Supported the second year of the March With Midwives grassroots movement through attendance on the steering committee by two employees of White Ribbon Alliance UK (WRA UK) 

- Led the London March for the March With Midwives on the 20[th] November 2022 which saw 8000 midwives and members of the public stand in union with one another to demand improvements to their work conditions. Our demands were 1. LISTEN: The APPG and health ministers concerned with maternity need an urgent consultation with us to undertake a system wide diagnosis to address the immediate crisis.2. FUND: An immediate appropriate, restorative pay rise for midwives that reflects the value society places on their vital work. Award recruitment and retention premia to new entrants and existing staff. Provide financial support for student midwives and create posts for all newly qualified midwives. 3. ENABLE: Make it possible for Self Employed Midwives to work, thus putting 250 experienced midwives immediately back into the workforce. 4. REDUCE: Provide £5m of crisis funding to 3rd sector organisations for the provision of breastfeeding support and antenatal education to reduce the pressure on midwifery staff. 

- Acted as a commissioned lead delivery partner on behalf of Best Beginnings charity through funding from the Department of Culture, Media and Sport to deliver a programme of work called ‘Safer Beginnings’. 

- The Safer Beginnings programme was a multi delivery partner programme which looked at the intersection of violence and harm with maternity services. 

- Delivered the required outcomes for the Safer Beginnings programme achieving the programme aim which was to improve maternity outcomes and the postpartum safety of 70,950 women of whom 13,350 are women from ethnic minority communities in England, Wales and Scotland. 

- Led on the delivery of the onward grants giving process associated with the Safer Beginnings programme of work which saw 8 national organisations working in the prevention of violence and harm receive a share of £150,000 from funding given to Best Beginnings through the DCMS Tampon Tax fund. 

- Designed and developed a new open access resource for midwives and health care professionals called ‘Free From Harm’ to address the issue of Obstetric Violence in maternity care. 

- Supported 250 midwives and health care professionals to co-produce the content and resources available within the Free From Harm resource. 

3 



The White Ribbon Alliance UK 

## Trustee’s annual report 

## For the year ended 31 December 2022 

- Supported alliance organisations in the UK who deliver services and campaigns that advance the vision of mobilising women and girls to access their reproductive health and rights. 

- Continued to support independent midwives to develop an approach towards accessing indemnity insurance to enable them to work again. Leading on the Childbirth Choices Matter campaign to support this outcome we have raised money to begin the process of establishing a new indemnity product away from the commercial market. 

- Saw the realisation of a new indemnity product for Independent Midwives come to the market through Zest insurance and encouraged independent Midwives back to the workforce using this product. 

- Written stakeholder comments on the UK NICE (National Institute of Health and Care Excellence) recommendations for guidelines on induction of labour, intrapartum care and infant feeding. 

- Shared our ‘Know your rights’ film as part of the Respectful Maternity Care campaign in the UK. This film is now on the WRA global YouTube channel and is integrated into a package of resources available for UK midwives. This programme was funded through UCLAN. https://www.youtube.com/watch?v=iUrt3sc4C-o&ab_channel=WhiteRibbonAlliance 

- Launched a new three year campaign entitled ‘Be Free From Harm’ to reduce gender based violence on a global scale. Worked with our global alliance partners across White Ribbon Alliance to establish a working group for the campaign and to seek funding in 2023. 

- Launched a new individual membership movement called the ‘Ask, Listen, Act’ movement to engage individuals in our work and wider advocacy related to sexual and reproductive health and rights. 

- Delivered the first year of work on a programme called ‘Future Parenting Journey’s’ funded by the Big Lottery Fund through their communities programme. This programme of work looks to produce a new resource for parents and parents to be from the LGBTQAI+ community. We are delivering this work in partnership with My Surrogacy Journey UK and All4Maternity. 

## Financial review 

The White Ribbon Alliance UK had income of £252,391 for the 12 months ended 31 December 2022 (2021: £139,533). Other income of £180,924 (2021: £123,105) relates to commission income, £696 (2021: £2,398) was from individual donations, £70,690 (2021: £13,985) was grant funding and £81 (2021: £45) was interest earned from HSBC bank. 

The accounts show reserves of £147,732 (2021: £65,261) of which £nil (2021: £39,904) is restricted to grant activity and the childbirth choices matter campaign and £147,732 (2021: £25,357) is unrestricted. 

## Reserves policy 

It is the policy of this charity to continue to increase reserves by the equivalent of five percent (5) of cumulative annual net income surplus from unrestricted operations to support future years’ 

4 



The White Ribbon Alliance UK 

Trustee’s annual report 

For the year ended 31 December 2022 

operations, provide a resource for unexpected downturns, and provide a source of investment in the charity. The desired level of reserves to be hold is £25,000 - £30,000. At 31 December 2022, The White Ribbon Alliance UK held £147,732 unrestricted funds, this is well above the current levels of reserves as set out by the board. 

## Trustee recruitment and appointment 

WRA UK has operated under the Trustee leadership of Brigid McConville, Kaveri Mayra, Natasha Philips, Joel De Fries and Natasha Smith until 30/11/2022. 

In August of 2022 we undertook a significant recruitment drive for our board of Trustees and were successful in gaining applications and appointments from a range of people. We appointed the following Trustees on 30/11/2022: 

Ash Bainbridge Ms Abigail Blackburn Ms Alicia Burnett Ms Shenaiya Kharegat Ms Elizabeth Mckie Dr Tonye Wokoma 

Natasha Philips was reappointed as was Brigid McConville. Natasha Smith, Joel De Fried and Kaveri Mayra stepped down from their roles on the same date. 

These individuals are all strong and loyal supporters of WRA’s global work in the UK, with a track record of fundraising, legal advice, midwifery experience and providing pro bono and other technical support. 

New nominees are briefed on their responsibilities and welcomed to the Board of Trustees. 

## Plans for the future 

The trustees will continue to seek to best support the objects through fundraising activities and the implementation of operational policies and an effective management structure. 

Kay King worked as the Movement Director of WRA UK until July 2023, with Julie Boddy taking over the position and the Trustees have approved for this role to continue. 

In August 2022 we employed a new part time member of staff Sam Streibl as the Movement Builder to support Kay King in her role to develop a new individual membership platform. Sam works 18 hours a week for WRA UK and is in contract until June 2023 at present with the intention to further her contract funding dependent. 

5 



The White Ribbon Alliance UK 

## Trustee’s annual report 

## For the year ended 31 December 2022 

Amity Reed continued to work for WRA UK as the Respectful Maternity Care lead with a job title change in December 2022 to Programme and Resource Lead. Amity works 30 hours a week with WRA UK and is currently in contract with us until December 2023. 

In June 2022 we took on a consultant Campaign and Advocacy Lead Zoe Carletide who worked for us on a rolling 3 month contract, she left WRA UK in May 2023. Zoe coupled her work with WRA UK with roles in other areas of Sexual and Reproductive health advocacy. Zoe worked on programmes of work with us with fixed deliverables and targets. 

We are currently seeking to appoint a new Chair to the board as Brigid McConville stepped down from her role of Chair on 5 July 2023. Natasha Phillips has been acting as interim Chair to the Board since 5 July 2023. 

In November 2022 our new board signed off on a new strategy for 2023-2026. This strategy presents a new vision and mission statement for the charity as: 

Vision: A gender equal world in which all people realise their right to good health and wellbeing. Mission: A UK wide people led movement which asks, listens and acts to advance sexual and reproductive health and rights and gender equality. 

The new strategy positions the focus of an individual membership network at the heart of our work going forward as well as a significant focus of our work being towards the reduction of gender based violence. 

Our financial forecast for 2023 aspires to an income that exceeds our annual income for 2022. Our funding strategy is currently in review and will sit alongside our financial forecast and management accounts to ensure that our fiscal activity matches the aspirations of our new strategy. 

We are now working with a financial bookkeeper, Sam King to ensure that our financial activity is well monitored within the Xero software. 

## Going concern 

The charity is currently fully funded through to the end of February 2024. Revenue for the rest of 2024 is being pursued but not yet confirmed. Funding is being sought through both grants and other fundraising initiatives. 

As of September 2023, we have submitted five grant applications and have identified three additional grants for which we will apply in October and November. The grants being pursued are a mixture of restricted and unrestricted funds, and a mixture of WRA-led and partner-led proposals. 

6 



The White Ribbon Alliance UK 

## Trustee’s annual report 

## For the year ended 31 December 2022 

We are also seeking out fundraising opportunities which are unrelated to grants. As an example, we have been granted a matched fundraising opportunity from The Big Give, wherein they will match donations to the charity up to £10,000 during their “Women & Girls” campaign in October. Additionally, we are launching our Free From Harm training programme in early 2024 which will generate income for the charity ongoing. 

Depending on the amounts raised and the timing of cashflow, there is a risk that the charity will not be fully funded for next year. The Board Chair will be reviewing the financial forecast of the charity with the Movement Director monthly basis with the intent to ask the Board to act in the event of a cashflow shortage. We are able to foresee such an event with enough advance warning to take appropriate mitigating actions. 

Accordingly, these accounts have been prepared on a going concern basis, which the board considers entirely appropriate. However, the Board cannot rule out the fact that this situation may change and continues to keep under review the possibility that WRA UK may need to take steps to wind down its affairs should sufficient funding fail to materialise.  As a result, there is a material uncertainty in relation to the status of WRA UK as a going concern. 

## Statement of responsibilities of the trustees 

The trustees, who are also directors of the White Ribbon Alliance UK for the purposes of company law, are responsible for preparing the annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income or expenditure, of the charitable company for the year. In preparing these financial statements the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

7 



The White Ribbon Alliance UK 

## Trustee’s annual report 

For the year ended 31 December 2022 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2022 was 11 (2021: 7). The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. 

The report of the trustees has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime. 

Approved by the trustees and signed on their behalf by 

Natasha Philips Trustee Date: 21 September 2023 

8 



Independent examiner’s report 

To the members of 

The White Ribbon Alliance UK 

## Independent examiner’s report to the trustees of The White 

## Ribbon Alliance UK 

I report to the trustees on my examination of the accounts of The White Ribbon Alliance UK for the year ended 31 December 2022. 

This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed. 

## Responsibilities and basis of report 

As the charity trustees of the Company you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)/Companies Act 2006 (‘the 2006 Act’). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011 (‘the 2011 Act’). 

## Independent examiner’s statement 

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accounts in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- 1 Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

- 2 The accounts do not accord with those records; or 

9 



Independent examiner’s report 

To the members of 

## The White Ribbon Alliance UK 

- 3 The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or 

- 4 The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities. 

## Material uncertainty relating to going concern 

We draw attention to note 1d in the financial statements, which indicates that The White Ribbon Alliance UK Board may need to take steps to wind down its affairs, should sufficient funding fail to materialise. As stated in note 1d, these events indicate that a material uncertainty exists that may cast significant doubt on the company’s ability to continue as a going concern. Our opinion is not modified in respect of this matter. 

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. Our evaluation of the trustees’ assessment of the entity’s ability to continue to adopt the going concern basis of accounting included a review of their 2023-24 budget with various scenario planning. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

## Name: Noelia Serrano 

Address: Sayer Vincent LLP, Invicta House, 108-114 Golden Lane, London, EC1Y 0TL Date: 25 September 2023 

10 



## White Ribbon Alliance UK 

Statement of financial activities (incorporating an income and expenditure account) 

## For the year ended 31 December 2022 

|For the year ended 31 December 2022|||||
|---|---|---|---|---|
|Note<br>Income from:<br>Donations and legacies<br>3<br>Other Income<br>Interest<br>Total income<br>Charitable activities<br>4<br>Reconciliation of funds<br>Total funds brought forward<br>Total funds carried forward<br>Net income/(expenditure) for the year and<br>net movement in funds<br>Expenditure on:<br>Total expenditure|Restricted<br>£<br>70,845<br>-<br>-|Unrestricted<br>£<br>541<br>180,924<br>81|2022<br>Total<br>£<br>71,386<br>180,924<br>81|2021<br>Total<br>£<br>16,383<br>123,105<br>45|
||70,845|181,546|252,391|139,533|
||110,749|59,171|169,920|144,616|
||110,749|59,171|169,920|144,616|
||(39,904)<br>39,904|122,375<br>25,357|82,471<br>65,261|(5,083)<br>70,344|
||-|147,732|147,732|65,261|



All of the above results are derived from continuing activities. There are no recognised gains or losses other than the net incoming resources for the period. Movement in fund are disclosures in note 11. 

11 



White Ribbon Alliance UK 

Company no. 7369725 

## Balance sheet 

## For the year ended 31 December 2022 

|For the year ended 31 December 2022|||
|---|---|---|
|Note<br>Current assets<br>Debtors<br>9<br>Cash at bank and in hand<br>Total current assets<br>Liabilities<br>Creditors: amounts due within one year<br>10<br>Net current assets<br>Net assets<br>The funds of the charity<br>Restricted funds<br>11<br>Unrestricted funds<br>Total charity funds|2022<br>£<br>52,929<br>113,005|2021<br>£<br>22,537<br>48,670|
||165,934<br>18,202|71,207<br>5,946|
||147,732|65,261|
||147,732|65,261|
||-<br>147,732|39,904<br>25,357|
||147,732|65,261|



The opinion of the trustees is that the charitable company is entitled to the exemptions conferred by Section 477 of the Companies Act 2006 relating to small companies. 

The trustees acknowledge the following responsibilities: 

- (i) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, 

- (ii) The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts 

These accounts have been prepared in accordance with the special provisions applicable to small companies subject to the small companies' regime. 

Approved by the trustees signed on their behalf by: 

Natasha Philips Trustee Date: 21 September 2023 

12 



White Ribbon Alliance UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

## 1 Accounting policies 

## a) Statutory information 

- White Ribbon Alliance UK (previously The White Ribbon Alliance for Safe Motherhood Limited) is a charitable company limited by guarantee and is incorporated in United Kingdom. 

The registered office address is International House 307 Cotton Exchange, Old Hall Street, Liverpool, England, L3 9LQ. 

## b) Basis of preparation 

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and the Charities SORP with the Companies Act 2006. The financial statements have been prepared on the historical cost basis. 

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note. 

Due to charities size, they have taken the exemption, to not prepare a cashflow statement. 

## c) Public benefit entity 

The charitable company meets the definition of a public benefit entity under FRS 102. 

## d) Going concern 

In accordance with their fiduciary obligations, the Trustees routinely act to review and monitor the necessity and appropriateness of the continued operation of the charity, based upon assessment of its income versus its perceived liabilities and the nature and duration of projects in which the charity is involved. 

These accounts have been prepared on a going concern basis, which the board considers entirely appropriate. However, the Board cannot rule out the fact that this situation may change and continues to keep under review the possibility that White Ribbon Alliance UK may need to take steps to wind down its affairs should sufficient funding fail to materialise.  Further detail is provided in the Trustees' Annual Report.  As a result, there is a material uncertainty in relation to the status of White Ribbon Alliance UK as a going concern. 

## e) Income 

Voluntary income is received by way of donations and is included in full in the statement of financial activities when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. 

## f) Donations of gifts, services and facilities 

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution. 

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. 

## g) Interest receivable 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. 

## h) Fund accounting 

Revenue grants are credited to the statement of financial activities when received or receivable whichever is earlier. 

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. 

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. They are available for use at the trustees' discretion in furtherance of the objectives of the charity. 

13 



White Ribbon Alliance UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

## 1 Accounting policies (continued) 

## i) Expenditure and irrecoverable VAT 

- Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

Expenditure on charitable activities includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs. 

Governance  costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities. 

## j) Grants payable 

Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity. 

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. 

## k) Debtors 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## l) Cash at bank and in hand 

Cash at bank and cash 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. 

## m) Creditors and provisions 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## n) Financial instruments 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## o) Pension costs 

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged in the statement of Financial Activities in the year they were payable. 

14 



White Ribbon Alliance UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

2 Detailed comparatives for the statement of financial activities 

|2<br>Detailed comparatives for the stateme|nt of financia|l activities|||||
|---|---|---|---|---|---|---|
|Income from:<br>Total income<br>Reconciliation of funds<br>Total funds brought forward<br>Total funds carried forward<br>3<br>4<br>Consultancy<br>Donations<br>Grants from Trusts and Foundations<br>Total<br>Total expenditure<br>Support costs:<br>Other expenses<br>Expenditure<br>Charitable  Activities:<br>Income from donations<br>Expenditure on:<br>Bank fees<br>Net income for the year and net move<br>Governance costs:<br>Registration fees<br>Accountancy fees<br>Total Expenditure<br>Donations and legacies<br>Other income<br>Interest<br>Charitable activities<br>Delivery Partners (note 5)<br>Staff Costs (note 6)<br>Legal fees|Restricted<br>£<br>155<br>70,690<br>ment in funds|Unrestricted<br>£<br>541<br>-|2022<br>Total<br>£<br>696<br>70,690|Restricted<br>£<br>15,221<br>-<br>-|Unrestricted<br>£<br>1,162<br>123,105<br>45|2021<br>Total<br>£<br>16,383<br>123,105<br>45|
|||||15,221|124,312|139,533|
|||||36,248|108,368|144,616|
|||||36,248|108,368|144,616|
||||||||
|||||(21,027)<br>60,931|15,944<br>9,413|(5,083)<br>13,823|
|||||39,904|25,357|65,261|
|||||Restricted<br>£<br>1,236<br>13,985|Unrestricted<br>£<br>1,162<br>-|2021<br>Total<br>£<br>2,398<br>13,985|
||70,845|541|71,386|15,221|1,162|16,383|
||||||2022<br>£<br>6,000<br>45,348<br>85,991|2021<br>£<br>67,477<br>46,515<br>16,250|
||||||137,339|130,242|
||||||65<br>20,702|4<br>9,290|
||||||20,767|9,294|
||||||-<br>4,198<br>7,616|14<br>-<br>5,066|
||||||11,814|5,080|
||||||169,920|144,616|



15 



White Ribbon Alliance UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

## 5 Delivery Partners 

White Ribbon Alliance UK commission partner charities to deliver specific deliverables in relation to KPI’s and grant programmes that require specialist insight and expertise. In this financial year we have worked to commission services from: 

|Black and White Read<br>For Med Films<br>Make Birth Better<br>Institute of Health PIMH<br>Other Costs<br>All4Holdings|2022<br>£<br>6,000<br>-<br>-<br>-<br>-<br>-|2021<br>£<br>-<br>28,000<br>22,520<br>5,000<br>4,500<br>7,456|
|---|---|---|
||6,000|67,477|



These services have been accompanied by a partnership contract between White Ribbon Alliance UK and the delivery charity or company. The deliverables relate to a specific activity or product, piece of work or service that supports our charitable aims in line with a programme. 

## 6 Staff costs 

Staff costs were as follows: 

|ff costs were as follows:<br>ff costs|||
|---|---|---|
|Employer’s contribution to defined contribution pension schemes<br>Salaries and wages<br>Social security costs|2022<br>£<br>74,983<br>7,974<br>3,034|2021<br>£<br>16,250<br>-<br>-|
||85,991|-|



The management of the charity has moved to White Ribbon Alliance UK. These costs were charged to the charity through consultancy until October 2021, where this was brought into payroll. 

No employee earned more than £60,000 during the year (2021: nil). 

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £52,862 (2021: £16,250). 

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2021: £nil) relating to attendance at meetings of the trustees. 

The average number of employees (head count based on number of staff employed) during the year was 3 (2021: 1). 

## 7 Net income for the year 

|Net income for the year|||
|---|---|---|
||2022|2021|
||£|£|
|Independent Examiner's remuneration (excluding VAT):|||
|Independent examination|2,800|2,500|
|Other services|1,650|1,500|



## 8 Taxation 

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 

## 9 Debtors 

|Debtors|||
|---|---|---|
|Accounts Receivable|2022<br>£<br>52,929|2021<br>£<br>22,537|
||52,929|22,537|



16 



White Ribbon Alliance UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

10 Creditors: amounts due within one year 

|Creditors: amounts due within one year|||
|---|---|---|
|Trade Creditors<br>Accruals<br>Tax and social security|2022<br>£<br>3,111<br>4,450<br>10,641|2021<br>£<br>-<br>5,946<br>-|
||18,202|5,946|



## 11a Movement in funds (current year) 

|Movement in funds (current year)||||||
|---|---|---|---|---|---|
|Restricted funds<br>WRA Global<br>Big Lottery<br>Childbirth Choices Matter Campaign<br>Total restricted funds<br>Total Unrestricted funds<br>Total funds|At 1 January<br>2022<br>£<br>-<br>1,455<br>38,449|Income &<br>gains<br>£<br>70,690<br>-<br>155|Expenditure<br>& losses<br>£<br>(70,690)<br>(1,455)<br>(38,604)|Transfers<br>£<br>-<br>-<br>-|At 31<br>December<br>2022<br>£<br>-<br>-<br>-|
||39,904|70,845|(110,749)|-|-|
||25,357|181,546|(59,171)|-|147,732|
||65,261|252,391|(169,920)|-|147,732|



11b Movement in funds (prior year) 

|Movement in funds (prior year)||||||
|---|---|---|---|---|---|
|Restricted funds<br>WRA Global<br>The Burdett Grant<br>Big Lottery<br>Childbirth Choices Matter Campaign<br>Total restricted funds<br>Total Unrestricted funds<br>Total funds<br>|At 31<br>December<br>2020<br>£<br>-<br>10,000<br>3,340<br>47,591|Income &<br>gains<br>£<br>13,985<br>-<br>-<br>1,236|Expenditure<br>& losses<br>£<br>(13,985)<br>(10,000)<br>(1,885)<br>(10,378)|Transfers<br>£<br>-<br>-<br>-<br>-|At 31<br>December<br>2021<br>£<br>-<br>-<br>1,455<br>38,449|
||60,931|15,221|(36,248)|-|39,904|
||9,413|124,312|(108,368)|-|25,357|
||70,344|139,533|(144,616)|-|65,261|



## Purposes of restricted funds 

WRA Global funding to support Advocacy for Maternal & New-born Health, and the What Women Want – Midwives Voices Campaign. 

The Burdett Grant, funding towards research into maternity care in India. 

Big Lottery - supported Project Mama, Approachable Parenting and Prosperities Trust to work closely with parents and families who were most at risk of disproportionate outcomes in maternity care due to their race, culture or isolation. 

Childbirth Choices Matter Campaign - To strengthen the rights of women and birthing people to choose the circumstances in which they give birth to their babies. To enable self-employed midwives to be able to provide maternity care that is personalised and safe. 

17 



White Ribbon Alliance UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

12 Analysis of net assets between funds 

|Analysis of net assets between funds|||
|---|---|---|
|Net current assets<br>Net assets at the end of the year|2022<br>£<br>147,732|2021<br>£<br>65,261|
||147,732|65,261|



Within the net current assets, £nil (2021:£39,904) is restricted and £147,732 (2020: £25,357) is unrestricted. 

## 13 Connected charity 

The White Ribbon Alliance for Safe Motherhood of the USA, a sister charity with similar aims. There were no transactions with the entity in the year. 

## 14 Related party transactions 

In June 2020 we appointed Kaveri Mayra as a charity Trustee. In 2021 funding was received from the Burdett Trust, of which Kaveri Mayra received payment from this money. Kaveri is a leader in her field of research into Indian Midwifery and paying her to undertake research for us is hugely beneficial to the work that we do globally to advance reproductive rights for women and girls. Her payment from the Burdett Foundation is not a profit, but rather a payment to the most suitable person aligned to undertake such research. The payments made to Kaveri from the grants from Burdett Foundation are not payment for her role as a Trustee for White Ribbon Alliance, but rather are a mutually beneficial utilisation of her experience and expertise to advance our work. No payments have been made in 2022. 

Brigid Mc Conville, is a trustee, that also consults for the charity. Ms.McConville regularly documents her services and fees which are presented through invoices for payment/reimbursement. £nil was invoiced in 2022 (2021: £3,500). 

18