UNITED NATIONS ASSOCIATION - UK Company Number: 07824306 Charity Number: 1146016 UNA-UK TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 June 2022 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Reference and Administrative Information List of Trustees who were in offi￿ throu hout this re ortin nod Lord Wood of Anfield (Chairl Resigned 16 March 2022 Baroness Anelay of St Johns (Chairl Nimisha Agarwal Andrew Boakes Appointed 16 March 2022 Frances Chambers {Honorary Treasurer) Dorolhea Chrisliana Marissa Conway ICEOI Lindsey Noakes Appointed 11 April 2022 Resigned 22 September 2021 Natalie Samarasinghe Resigned 15 January 2022 Angela Seay Asher Simpson Carl Wright Resigned 22 June 2022 Shamima Yasmine Officers of UNA-UK Chair Lord Wood of Anfield Iresigned 16 March 2022} Baroness Anelay of Sl Johns (appointed 16 March 20221 Honorary Treasurer Fran￿S Chambers Chief Executive Officer Natalie Samarasinghe (resigned 15 January 20221 Marissa Conway {appointed 11 April 20221 Company Secretary Angle Pankhania, Chief Operations OffI￿r Principal Offices and Registered Address.. 3 Whitehall Court, London, SW1A 2EL Charity Registration Number.. 1146016 Auditors.. Buzzacott LLP 130 Wood Street London EC2V 6DL Investment Managers.. CCLA 85 Queen Victoria Street London EC4V 4ET Bankers- Lloyds Bank PIC 39 Piccadilly Mayfair London VV1V OA4 HSBC Bank PIC 28 Borough High Street Soulhwark London SE1 1YB Scottish Widows Bank PIC PO Box 12757 67 Morrison Street Edinburgh EH3 8YJ Page 2 of 34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report The Trustees present their annual report and financial statements for the charity for the year ended 30 June 2022. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 1021 and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS 102. Constitution The United Nations Association - UK IUNA-UK} is a company limited by guarantee (company registration number 78243061 and a registered charity111460161. The United Nations Association - UK was established as a company on 26 October 2011 and gained charitable stslus approval from the Charity Commission on 21 February 2012. The charity is governed by Articles of Association last amended on 20 October 2016. UNA-UK has a related paty relationship with the UNA Trust (charity number 2562361 which is no longer active. UNA-UK owns 500/0 share of 98 Whitehall Court LLP ILLPI, that owns the sub-lease for UNA-UK offi￿5 at 3 Whitehall Court, London SW1A 2EL (see also note 19. Post balance sheet eventsl- UNA-UK registered a new company, Suite 98 Limited, with Companies House on 17 May 2022 with the intention of dissolving 98 Whitehall Court LLP and transferring its assets to Suite 98 Limited. Suite 98 Limited was inactive during 2021-22. Public Benefit The Board has considered the guidance published by the Charity Commission and concluded that the charity's core activities as described in the following pages, satisfactorily address the principles of public benefit and demonstrate that the charity has fulfilled the public benefit requirement under section 17 of the Charities Act 2011. Vision (What kind of world are we working toward?) A global community connected in ils pursuit of equality, sustainability, and pea￿. Mission (What specifiGally will UNA-UK do to create that worldg) To build movements for systemic transformation at the UN,. and to advocate for UK action forglobal coopeTrtion. Our Values (What are the principles we 8dhere to as we do our work?) Boldness. Creative, conslruGtive, disruptive. We do what il takes to speak tmth to power. Accountablllty. Decisions that affect us all should not be taken behind closed doors. We pr&clice self-refleclion, expect transparency, and challenge inequality. Intersectionality. We recognise the interconnected nature of oppression and challenge the structures that drive injusti￿. Solidarity. We find power in community around the world and amplify the work of grassroots changemakers. Page 3 of 34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Charity Objects UNA-UK is the UK'S leading source of independent information and analysis on the UN, and a UK- wide grassroots movement. UNA-UK believes that effective intemalional institutions and systems are essential if we are to build a safer, fairer and more sustainable world. We advocate support for UN programmes that further this objective, and seek to build public knowledge of, and participation in, its initiatives. We pursue this by.. Connecting people to the work and values of the UN Influencing decision-makers and opinion-shapers to support UN goals Explaining how the UN works and what il can realistically achieve Stimulating debate and action on how lo make the UN more effective Equipping our members and supporters to further all of these aims UNA-UK has a network of members and supporters, and autonomous local member, school and university groups throughout the UK. UNA-UK'S objects are as follows.. The prevention and relief of poverty, hunger and distress and the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage The advancement of human rights, conflict resolution and reconciliation and the promotion of religious or racial hamiony or equality and diversity The raising of awareness of human rights issues and securing the enforcement of human rights law The advan￿ment of the study of and research into international problems and institutions with a view to the education of the public and the dissemination of the results ol such study and research for the purpose of assisting such relief as aforesaid The advancement of environmental protection improvement and sustainable development The promotion of volunteering and good alizenship The support generally, within the powers hereby conferred, of the work of the United Nations or of any of ils related associate agencies insofar as such work promotes all or any of the objects mentioned in any of the above. Programme activities and impact 2021-2022 In February 2022 Russia lore up the global govemance rulebook by launching a devastating invasion of Ukraine. With the world reeling from COVID-19 as well as the increasingly lethal impacts of climate change, our fragile global system with the UN at ils heart is needed now more than ever. Domestically, the slide towards intolerance and authoritarianism has seen top UN officials lake the rare move of speaking out against UK laws and policies which limit the right to prolesl and the rights of refugees and increase nuclear posture. Obvious questions on the UK'S commitment to international law has taken ils toll on the UK'S reputation on the wodd stage. 11 has also made it a more challenging environment to operate within for a charity guided by human rights and the values of the UN Charter. Last year we look the view that we cannot aspire lo return to normal following COVID-19, because 'normal' was not working for most of the world's people. This year il has become clear that there is no 'normal' for the world to return to, and, as at other moments in history, the case for cooperation must be vigorously championed and opportunities grasped to support the intemalional system. Page 4 of 34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Against this backdrop, UNA-UK adjusted ils 2021-2022 operational plans to focus on opportunities for the international community lo coalesce in opposits'on lo the Ukraine invasion and ils knock-on effects. UNA-UK worked across ils networks lo these ends- playing lo our strengths by convening civil society, diplomats, UK parliamentarians and academics lo make the case for a strong UN supported by a UK Govemment that cooperates globally lo address the raft of challenges facing humanity. Our work has followed three streams as outlined in our 2021-2024 strategic plan= The UN we need- through research and campaigns, we will generate momentum to make our global institutions more able to achieve this vision, as well as more open, inclusive and accountable to the people they serve The UK'S role- through advocacy and engagement, we will encourage our country lo lead by example, making the case for global solidarity and cooperation, at home and abroad, and backing it up with concrete actions Tho fvtur9 we want- through outreach and communications, we will engage people in the UK and beyond in building a better future for all, and empower them lo address the challenges we face This annual report marks the first time we report on impact using our new Transformational Index- a tool developed in 2019 and 2020 through team workshops led by a leading consultant specialising in charity monitoring, evaluation and leaming. The Transformational Index is widely used by not-for- profit organisations and our Index has been tailored to report on progress towards UNA-UK'S Strategic Plan. The Index is structured by five measures which, taken together, represent a proxy for our impact and progress towards our mission.. {11 diversily121 wins board131 active supporters, 141 campaign milestones and151 reflection and adaptation. UNA-UK'S full Transformational Index methodology, which explains how and why we chose these 5 measures, can be found here. This report looks al the policy and campaign impact we have had across our programme of work bringing in elements of our five Transformational Index measures to demonslrale our impact and approach. The UN we need Through research and campaigns, we will generate momentum lo make our global institutions more able to achieve this vision, as well as more open, inclusive and accountable lo the people they seNe. Overall Building on our successful campaign, Together First, funded by the Global Challenges Foundation, our work in 2020-21 to shape the UN'S 75th anniversary opened-up space for civil society organisalions including UNA-UK to make progress towards 'lhe UN we need,. The Secrelary-General's report 'Our Common Agenda, now the ￿ntrepieCe of Antonio Guterres, second term- was a key target for our campaigns. Released in Sept 2021, ils publication indicated progress on a number of fronts. The proposal for a 'summil of the future" to strengthen global governance, slated for 2023, was a top Together First ask. The pro￿$5 is now well undetway and has precipitated widespread interest from member ststes, leading thinkers and civil society- all of whom have a chance to feed into a High-Level Advisory Board that the Secretary-General has put together lo shape the summit. Member states will lake over the process in 2023 and UNA-UK is committed lo continuing to engage through this rare opportunity lo lake slod( of and build on our system of global governance. Ukraine had a major bearing on this workstream and necessitated a strategic decision to pivot away from non-crilical policy and campaign work for a period of weeks following the invasion in order lo insert UNA- UK and its expertise into developments at the UN and pull together with diplomats, humanitarian organisations and civil society to stand up for the UN Charter and speak out for pea￿. We were pleased lo contribute to the global response lo this Unpre￿dented moment in history al the UN, in line with our values and mission as an organisalion. A brief description of our work on this front is outlined below. While the unplanned work relating to Ukraine limited our capacity to deliver on other priorities, we were nonetheless able to make progress on several of our predetermined campaign objectives as outlined in our 2021-22 Transformational Index. This was facilitated by using the space opened up by the Our Common Agenda process as well as established mechanisms to make progress on specific campaign objectives. Page 5 of 34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Workstream- UkrainelRussia conflict Overall objective.. Support for multilateralism and the UN Charter Activities and im act As this historic moment started lo unfold, we took a deliberate decision as a team to drop non*ssenlial work and direct our allenlion to responding to the Ukraine situation. We spoke up for diplomacy, suggested ways that the UN can add value and lobbied stales lo support such routes. In limes of global crisis, the world looks to the UN for answers and we played a key role in explaining to UK policymakers and joumalists what the UN was doing. We are proud lo have worked directly with multiple stales during the drafting and adoption of the historic 2 March General Assembl Resolution and can be confident that our direct advocacy impacted the results. The resolution saw 141 ststes condemn Russia for its unjusts'fiable aggression and encouraged actions to deescalate including condemnatory language on Russia's threats lo use nuclear weapons. We also worked effectively with a small group of organisalions to increase the uptake by states of the Human Rights Counal resolution which established the Commission of In into violations committed in Ukraine. Seeing an opportunity to make progress on an important UN reform position we have long advocated, we worked with Liechtenstein and other stales lo promote and canvas support among states for the Veto Initiative- a mechanism lo raise the political cost of P5 stales wielding a velo in the Security Council. This included direct advocacy with the UK Government, who eventuall oined as a ¢￿spOnsor of the resolution. Our detailed UN Briefin on the emergency UN General Assembly session on Ukraine was widely circulated and received positive feedback from journalists and prominent figures. The o inion le￿bya UNA-UK staff member for PassBlue on the Velo Initiative also received widespread positive feedback and was the most popular article on the PassBlue news sile for a week during a packed perioij of UN reporting. Workstream: Post UN75 follow-up process Overall objective.. A transformative follow-up process to the UN'S 75th anniversary declaration that will bring us closer lo the UN we need In November, a follow-up General Assembly resolution was adopted lo trigger an intergovernmental process to lake the report forwards - a key campaign milestone for Together First. UNA-UK and partners worked lo support the drafting of that resolution, through suggested language and advocacy. This space also enabled us to make progress on 5 of our 10 Together First priorities which were taken up by the report.. creating a UN youth Offi￿ and civil society focal points in all UN entities, strengthening the pe8￿bUilding commission and people-cenlred pea￿keepIng and banning lethal autonomous weapons. Positive language on nuclear disarmament, climate and security and planetary boundaries were also included, and related lo 3 other Together First proposals. This groundwork helped us shape the agenda of the Summit of the Future ISOTFI, planned for 2023 - a key recommendation from the Together First network. We have successfully secured a new round of funding from the Global Challenges Foundation to continue this programme of work. This enables us to support the follow up lo Our Common Agenda, and the preparats'ons for SOTF, by engaging with the High- Level Advisory Board for Effective Multilateralism directly, and through expert consultants. Page 6 of 34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Workstream: Merit-based UN appointments.. Overall objective: Transparent, inclusive recruitment processes for lop UN jobs and progress on other 1 for 7 Billion priorities {including single term, multiple candidates and civil society inclusion) As 1 for 7 Billion - a campaign we CO•founded that UNA-UK continues to (x)ordinale- we were influential in securin lan ua einlhese 12021 General Assembl Resolution 751325 relating to the Secrelary-General selection process. This included wording on stale backing which will enable multiple states to nominate future candidates, wording on civil society involvement which encourages states to work with civil society upstream of the official process lo identify candidates and bring them into the race. The resolution also contains positive language on gender equality which we campaigned for- il is the first General Assembly resolution lo note the UN'S unbroken chain of male Secretaries-General. We mobilised support for the proposal that the UN chief should serve a single term of office - a long-held UNA-UK policy position aimed al strengthening the independence of the Secretary-General. Through our research we were able to demonstrate that Y3 of UN member stales support this reform and that il was only the P5 who were willing to actively sland in the way of progress. Through meetin with co-chairs of the Ad Hoc Worf(ing Group on the Revilalizalion of the General Assembly IAHWGI to discuss our briefin we were able lo help frame the negoliats'ons while also working closely with progressive country groupings as well as individual member ststes to advan￿ our proposals. To further these efforts, we also worked closely with media outlets to shed light on tactics P5 states used to block progress, in particular with an article in Ethics in International Affairs. The reforms achieved will have a major bearing on the 2026 Secretsry-General selection process and subsequent races. They bring clarity and inclusivity to a sensitive and influential UN process and advan civil society participation Our advocacy for a single tem and other outstanding reforms is gaining traction, setting a strong foundation ready to be built on in 2022-2023. Workstream: UN civil society champion: Overall oblectlve: The creation and appointment of a high level champion at the UN backed up by a well- staffed office Over the last year there has been growing momentum in support for 8 dedicated champion for civil society atlhe UN. We have continued to support the UNmute civil society campaign and the We the Peoples Initiative that continue to engage different constituencies and audien￿$ and grow support. Notably, the UN'S Independent Expert for an Equitable and Democratic International Order, Livingslone Sewanyana, officially set out his support for the recommendation for a high-level civil S(￿lety envoy in his 2021 re ort. Importantly, the Secrelary-General's Our Common Agenda report specifically made reference to civil society focal points in all UN entities and commits lo exploring high level champion. We will monitor the roll- out of the focal points and continue lo advocate for the champion. We conducted and published an interview with UK Mission to New York IUKMISI on their ambitions for a new role the UK has on the NGO committee al the UN which included the UK reaffirming their support for a civil society champion - one of our core UN reform recommendations. Page 7 of 34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Workstream- Climate action, sustainable development and global health Overall objective: The adoption of a global new deal including pathways for a just Iransits'on to zero carbon and environmental protection. Without dedicated funding, this work was largely carried out through the provision of information through our magazine and website, with particular focus on ke events such as COP26, hosted by the UK in Glasgow. During COP26 we held events on women and climate chan e and raisin ambition on climate action, and our CEO spoke al the firsl*ver Global Citizens Assembly on climate change. UNA-UK also oined with over 50 NGOS from around the world to Vol￿ our con￿rn that, in spite of the scale of their emissions, military contributions to climate change impacts are not part of official discussions at COP26 taking place in Glasgow. The 2021 UNA-UK magazine This is One De ree" spotlighted climate change and climate action ahead of COP26, featuring expert perspectives and analysis, the magazine was provided as a resource to policymakers and the public ahead. In addition, our To ether First re ort in partnership with Brazil-based NGO Plalaforma CIPO highlighted recommendations for strengthening global climate governance by improving global south civil society access lo decision making mechanisms. For UN Day we spotlighted two leaders on climate action, former PGA Maria Fernanda Espinosa and Nisreen Elsaim, by presenting them with the Sir Brian Urquhart Award. As the first lime we have had dual awardees this moment marked an opportunity lo showcase women leaders as well as intergenerational approaches to climate action. In continuing to develop our work on global health, UNA-UK hosted a virtual ublic event offering perspectives from the WHO, Lan￿t Commission, and civil society, entitled "COVID-19, Foreign Policy, and Human Rights." Additionally, we oined the lobal call for COVltk19 vaccines to be available lo all people, everywhere, free of charye. The UK'S role Through advocacy and engagement, we will encourage our country lo lead by example, making the case for global solidarity and cooperation, al home and abroad, and backing it up with concrete actions. Overall Throughout the last year, UNA-UK worked with other civil society organisations to develop recommendations for UK action, advocate for their adoption and monitor the UK'S implementation of its international commitments and obligations. This included joint responses with partners on arms control and atrocity prevention,. lellers to Government., direct advocacy with parfiamentarians around the Queen's Speech interventions and responses., and briefing sessions with the Govemment and opposition parties - notably through the UN All-Paty Parliamentary Group IAPPGI- Our UK focused response to the crisis in Ukraine cenlred around providing information and analysis lo padiamenlarians and the public. Through the UN APPG we held a series of events relating to Ukraine, including with the UK Ambassador lo the UN, with Fiona Hill, and with a Ukrainian cultural historian and the UK Minister for DCMS on the destruction of Ukraine's cultural and UNESCO heritage sites. UNA-UK staff also briefed parliamentarians directly through a meeting organised by the APPG on modern conflict and through a written briefing. While the UK government rightly stepped up to support Ukraine by welcoming refugees and offering humanitarian support, wider government policy has seen the UK lake worrying steps back from ils commitment lo international agreements and human rights. In line with our objective of encouraging the UK lo lead by example, we issued a statement calling on parliamentarians lo oppose the Nationalities and Borders Bill, signed an open letter raising concerns over the Police, Crime, Sentencing and Courts Bill and raised ongoing COn￿rnS about UK aid cuts. Page 8 of 34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Workstream- Campaign lo Stop Killer Robots Overall objective: The UK Government supports the creation of such a treaty, participates in its negotiation and subsequently joins it. With new funding from the Joseph Rownlree Charitable Trust and the global Campaign to Stop Killer Robots, we were able to increase our work on lethal autonomous weapons by engaging our university network. This included recruiting six junior fellows lo scrulinize university research relevant to autonomy in weapons systems. We continued lo highlight the significance of LAWS as an issue within parliament, increasing awareness amongst members and pressure on the government lo recognise the need for leadership and constructive engagement. With our support, our growing network of parliamentary champions and allies have lifted the issue of LAWS up the agenda through a wide variety of means- hosting a debate in Westminster Hall., placing oral questions linking topical issues, like Ukraine, with autonomous weapons use and securing the first ever oral statement in the Commons., securing a s eech in the Lords on LAWS during the Queen's Speech debates,. res ondin lo the recentl released MOD Al strate and championing the idea of a one- year seleel committee on this issue. Workstream: Nuclear disamamenl Overall objective- The UK Govemment adopts a constructive and c(x)perative approach to the TPNW and its supporters With ongoing funding from JRCT, Polden Puckham Charitable Foundation and the Marmot Charitable Trust we continued a major programme of work around the entry into for￿ of the Treaty on the Prohibib"on of Nuclear Weapons ITPNWI aimed al raising awareness among parfiamentarians, young people and the wider public. UNA-UK joined academics, faith groups, scientists and civil society organisalions lo urge Liz Truss, Secretsry of Slate for Foreign, Commonwealth and Development Affairs, to send UK diplomats to observe the First Meeting of States Parties of the UN Treaty on the Prohibition of Nuclear Weapons ITPNWI. Ahead of this first meeting, UNA-UK released an im ortant re rt in partnership with Artide 36 and independent experts, lo address the harm caused by the UK'S tests in Kiribati in the context of new opportunities for recognition and remediation, given Kiribali's role as a slate party lo the TPNW. In response to the UK'S unfortunate decision to boycoll both the First Meeting of Stales Parties and a further conference on nuclear weapons hosted by the Austrian Government, UNA-UK'S Head of Campaigns released a well-picked up ￿blO robustly challenging the UK'S stated justtficalion for not attending. Workstream: A principled, mullilaleral UK that supports the UN Overall objective: The development of a UK strategy for strengthening the UN backed by a feminist, ethical foreign policy In the wake of Russia's invasion of Ukraine, the UK'S immediate response was inadequate in the face of the escalating humanitarian crisis, in particular in relation to provisions for refugees. UNA-UK called u on the UK Government to do more to ensure the UK upheld ils commitments to the Geneva Convention and redU￿d barriers preventing vulnerable people seeking safety in the UK. More broadly, UNA-UK joined widespread calls for the UK to change course regarding the Nationalities and Borders Bill, dubbed the °anli-refugee bill" The UN High Commissioner for Human Rights herself wamed that the bill contained elements that contravene the 1951 Refugee Convention and would undermine the human rights of refugees. UNA-UK released a stslemenl highlighting these concems, and worked with ils members and supporters lo take action. UNA-UK has continued lo monitor the UK'S diminishing commitments to international aid. We sel out our concerns in a ublic statement following MPS, decision lo approve the cul of spending 0.70￿ of Gross National Income on overseas aid, to 0.5 /0. Page 9 of 34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Workstream: UN pea￿keepIng Overall objective: Increased UK support for UN peacekeeping. More effective, pe0p1e-￿ntred peace operations We delivered a successful UN Peacekeepers Day conference in partnership with RUSI and UNA Westminster which featured the USG for Peace Operations and other prominent participants including our own new CEO and Chair. The event, along with the associated ceremony in which over 70 stales, a UK minister and a large contingent of British peacekeepers were involved, helped ensure that pea￿keepIng retains a prominent and respected place within the UK'S political and foreign policy ecosystem. Workstrgam: Atrocity prevention Overall oblectlve: The UK adopts a comprehensive cross4epartment strategy lo prevent mass atrocities Without dedicated funding, we have continued lo work in partnership with organisations such as Protection Approaches to build awareness within policy-making circles of the need for specific action on atrocity prevention, dislincl from broader confli¢l protection work. Building on progress made in the Inlegraled Review, UNA-UK has continued to support the UK Atrocity Prevention Working Group in working with the UK government to build on the ils commitments and implement a holists'c approach to atrocity prevention We also raised the alam on a number of occasions where UN experts warned there was a risk of atrocity crimes and serious violations of human rights law - this included letters and stslemenls on Sri Lanka, Afghanistan, Bosnia, Sudan UNA-UK partnered with Protection Approaches to provide a briefing reporting on COP26 and highlighting the intersection of human rights, atrocity prevention and climate action. Workstream: Arms exports Overall objective- The UK reviews and strengthens ils export controls mechanisms 2nd implements them promptly Without dedicated funding we built on the previous year's work on the Integrated Review. UNA-UK partnered with Rethinking Security lo rOdU￿ a re ort ￿rUtInis1ng the Government's handling of the Integrated Review and the very approach the UK has for forming its security policy. The future we want Through outreach and communications, we will engage people in the UK and beyond in building a beller future for all, and empower them lo address the challenges we face. Overall Over the last year have continued to make progress on engaging members, supporters and local groups more frequently through virtual meetings which enabled the staff team to engage with constituencies across the country and invite speakers from around the world. In line with our strategic objectives, we have continued to work to ensure our communications and outreach are more accessible to those with disabilities, as well as lo the general public. This has included updating the backend of the UNA-UK website lo enable a beller user experience design, seeking advice on producing materials in different formats, and exploring ways to ensure that financial hardship is not a barrier lo engaging with us. Page 10of34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Outreach and engagement with the public Overall objective: Provide opportunities for young people, community groups and the British public lo leam about UN issues, engage with UN inits'atives and support priorities such as poverty alleviation and environmental protection We have provided the following opportunities for youth and community engagement.. The opportunity for university students or recent graduates lo work coordinating and campaigning on the university stream of our campaign to ban lethal autonomous weapons, building on the successful junior fellows, programme which we ran during 2021. Opportunities to engage with, or pose questions lo, senior offiaals of the UN or UN related agencies, including the Special Envoy on COVID-19 for the Wodd Health Organization, David Nabarro CBE during an online event we hosted on COVID-19, foreign FX)licy and human rights. The ability lo feed into UN public and stakeholder consultations through our ac￿Ssible and targeted awareness campaigns amongst our members and supporters. This includes sharing recommendations and candidate suggestions for the new High Commissioner for Human Rights. The Chan￿ to engage on detailed and specific areas of UN related activity with field-relevanl experts. This included the in4epth policy sessions of our annual Peacekeepers Day conference, with panellisls such as USG for Peace Operations Jean-Pierre Lacroix, in which discounted tickets for students and youth were available. Regular virtual meetings with our network of UNA Groups across the country, providing an opportunity for our members and supporters lo engage and provide feedback on the work of UNA- UK and lo share best practi￿ and success stories of the work and campaigns UNA Groups across the UK have been involved in Our staff also took part in 8 larye number of international events, including a special summit of international UNAS, convened lo discuss the Russian invasion of Ukraine and the developing humanitsrian crisis. Communications and media Overall objective: Create information and educats'onal materials and provide accurate information on UN issues through media engagement We created a number of information and educational materials during the year lo ensure that the public- including those offline- were informed about key UN and UK activities on issues such as pandemic response and climate change. This included.. Briefings and updates on the schedule and priorities for the UN General Assembly, the Emergency Special Session of the UN General Assembly, and the detsils of Our Common Agenda, and on inclusive multilateralism Briefings and updates on COP26, foreign policy, defence policy, development aid and budget, and human rights Reports on global civil society access lo COP26 and the impact of UK nuclear testing in Kiribati Members, magazine on 'This is One Degree,, including an essay from President of the 76th Session of the General Assembly, Abdulla Shahid Resources to support our university groups and campaigns on killer robots, nuclear disarmament and a UN civil society champion Complete first round of updates to UNA-UK website with updated design and back-end transformation to ensure back end functionality hroughoul the year, UNA-UK'S media work has contributed lo public and expert understanding of the UK'S role at the United Nations, the value of multilateral cooperation, and the ongoing importance of UK support or the Organisation. We also provided Crucial Information on issues such as the UN General Assembly and the Secrelary-General selection process to journalists This has included articles and interviews with Devex, E-lnlemational Relations, Ethics and International Affairs and PassBlue. Page 11 of34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Organlsatlonal Integrlty and Grovrth In line with our strategic objectives we have continued to work internally and collaboratively in a way that upholds the values of the Universal Declaration of Human Rights. We have done so by ensuring our organisalion, networks, events and publications reflect diversity in all ils forms and champion lesser-heard voices. We haven't participated in any all-male panels while engaging in public events, and have continued to walk the talk on inclusion and diversity, from appointing Baroness Anelay, our first ever female Board Chair, lo championing the voices of civil society in Low and Middle Income Countries. As a learning organisation we pla￿ importance on building in time to reflect on progress and adapt our operations based on quantitative and qualitative data. The ongoing reporting through the Transformational Index allows us lo continue lo collect robust data on our actions towards these commitments. Walking the talk.. greening UNA-UK Over the last year, we have focused on our commitments to making our Offi￿ greener and our processes more sustainable. We have switched lo a renewable energy provider and are in the prttess of transitioning lo a paperless office- we replaced our large, industrial printers with a small, more eco- friendly printer that only prints in black and white. LIcen￿eS and UNA-UK staff are encouraged to only print when absolutely necessary and to unsubscribe from printed mail communications. We hosted most of our events virtually and by doing so, majorly reduced transport emissions by culling rail, air and car travel. We have also transitioned lo a hybrid working model, which reduces unnecessary joumeys and limits the setvices that require the use of polluting vehicles for deliveries or collections lo our offi￿. Additionally the 2021 Sir Brian Urquhart Award did not come in the form of a trophy, but as donations to the Eden Reforestation Pro ects. Walklng the talk: Incluslon UNA-UK reflects and actively promotes inclusion and diversity in all aspects of its work. For UN Day we chose lo present the Sir Brian Urquhart award to two trailblazing women, one from the youth climate movement, in order to shine a light on intergenerational climate action, women leaders and activism from the Global South. Regarding on UNA-UK'S commitments to this internally, we have appointed our first female Chair Baroness Anela former Minister for the UN. UNA-UK has also worked to improve access lo membership by reducing membership fees. Walking the talk.. compassion UNA-UK leads by example in creating forward-looking, compassionate and flexible working practices. In adapting to life post-lock down the UNA-UK Offi￿ has maintained a flexible working policy, and in 2022 Suc￿$$fullY Irialled a 4-day working week. The organisalion has also implemented annual staff survey in order lo ensure staff wellbeing and capacity structurally addressed. Page 12of34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Plans for 2022-23 The pandemic has shown that we need everyone- people, business, research, civil s(￿iety, local and national governments, and global institutions- to pull together. It has also proved that huge transformations are possible if there is political will and public support, backed by evidence and finance. At the end of this financial year, the UNA-UK Board adopted a new three-year strategy selling out how the charity will play its part through three programmes.. The future we want- through outreach and communications, we will engage people in the UK and beyond in building a beller future for all and empower them lo address the challenges we face. The UN we need- through research and campaigns, we will generate momentum to make our global institutions more able to achieve this vision, as well as more open, inclusive and accountable to the people they serve. The UK'S rolg- through advocacy and engagement, we will encourage our country lo lead by example, making the case for global solidarity and cooperation, at home and abroad, and backing il up with concrete actions. As we emerge from a period of turbulen￿ and hardship, let us work together to make this our turning point for a better future for all. By June 2024, we hope to have inspired.. People from all walks of life lo campaign for policies that pul people and planet first, and lo take steps towards that goal -as individLJals, communities and organisations. A transformative follow-up process to the UN'S 75th anniversary declaration that will bring us closer to the UN we need. Progress on at least one of our proposals for strengthening the UN, such as a high-level champion for civil society. An inclusive COP26 that generates meaningful action on the climate emergency. The development of 8 UK strategy for strengthening the UN, as well as concrete UK support- financial, political and practlC81-for the Oryanisalion's work. In the year 2022 to 2023. we plan to undertake the followlng actlvltles In support of the above: Creating information and educational materials, including actions and events, ahead of COP26. Featuring diverse perspectives from around the world in climate-focused publications. Using key events, such as UN Day, member conferences and Peacekeepers, Day to give the public, including young people, a Chan￿ lo engage with leading experts and practitioners. Launching our work on global pandemic response and global health govemance. Advocating for the recommendations generated by civil society, youth and the wider public as part of our contributions lo the UN75 global consultation, in particular, our campaign on a UN civil society champion. Engaging with parliamentarians through a programme of events with the UN All-Party Parliamentary Group. Taking forward our work with ICAN and the Campaign to Stop Killer Robots. Launching a new project on gender equality with £80,000 legacy to advance the rights of women and girls. Producing recommendations ahead of the pea￿keepIng Ministerial. Refreshing our website and communications. Implementing changes lo make our grassroots network more vibrant and inclusive, including by removing financial barriers lo membership and increasing support to UNA groups. Implementing changes lo our operations lo provide more flexibility lo stsff, make progress towards becoming a carbon neutral organisation and to demonstrate our impact. Page 13of34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Governance and Management Declslon Maklng The governance and decision-making of the charity rests with the Board of Directors￿ruSteeS', these are the charity's key management personnel and include the Chief Executive Officer Oob tide changed from Executive Director). No other trustees re￿iVed any remuneration for their servI￿s. The Chief Executive Officer's remuneration policy is stipulated in UNA-UK'S Artides. The Chief Operations Offi¢erlActing Executive Director's remuneration is recommended by the Finan￿ & Govemance Committee and approved by the UNA-UK Board. She is not a Trusteel Director of UNA-UK. The Board meets four times a year.11 is made up of the Chair, elected by the Board,. the Honorary Treasurer., two Trustees elected by members of UNA-UK., one Trustee representing UNA-UK'S biennial Conferen￿, the Chief Executive Officer and up to eight further Trustees recruited for their skills and expertise. New trustees are given a copy of 'UNA-UK Trustee induction pack, which includes an oveNiew of their legal obligations as a Iruslee together with a copy of UNA-UK'S A￿'cleS of Association and Code of Conduct. The Board was supported in ils work by the Finance and Govemance Committee {F&GCI. The F&GC provided oversight of the finance and governan￿ of UNA-UK including selling the staff pay and conditions, risk management processes, intemal controls, the integrity of financial stslemenls and the external audit process. The Chair of the committee is the honorary treasurer and a full member of the Board. A minimum of 50D/o of the Committee members are also members of the Board. A second sub-committee, the Conference Committee. focuses solely on the organisalion of a biennial UNA-UK Conference. A representative of the Conference Committee is also a member of the Board. Day-to-day operation has been delegated lo the staff of UNA-UK, through the Chief Executive Officer. The Chief Executive OffI￿r is a full member of the Board, the Chief Operations OfficerlAcling Executs've Director is not a full member of the Board but does allend both Board meetings and other sub-committee meetings and provides feedback on performance in pursuit of the eharily s objectives. The Chairman provides supervision and guidance lo the Chief Executive Officer and the Chief Operations OfficerlActing Executive Director. Pro bonologal support The Trustees and staff of UNA-UK continue to be immensely grateful for the pro bono legal support received from Baker McKenzie during the year and in previous years. In line with the SORP, the contribution of pro bono legal advice, which we would otherwise have had lo purchase during this year of transition for the Charity, amounted to an estimated £219k12021 £48kl. This amount is included within the financial statements as a donation and a corresponding amount is included in expenditure. We cannot thank Baker McKenzie enough for their valuable support. Planning The charity continued to pursue the overall objectives of the charity as set out in the charity's 2022- 2024 strategic plan. Trustees have agreed lo adopt a shorter timeframe for recent strategic plans given the uncertain external political and financial environment. The Executive's work is derived from the strategic plan and Board priorities. The Charity uses Transformational Index ITII as a tool lo report on the charity's progress towards its Strategic Plan. The measures were developed in workshops with the staff team led by a leading consultant specialising in charity monitoring, evaluation and leaming. The Tl measures are designed lo give comparable data which will chronicle progress over the course of our Strategic Plan, with scope to refine and adapt as opportunities arise and campaign priorities change, for example, when new funding is secured. The Tl report builds on the previous system of reporting on Key Performance Indicators IKPls}. Tl reporting includes both qualitative and quantitative information not previously captured by KPIS. Tl reporting provides us with tools to report impact more stridently and with greater precision, including measures to increase the organisation's inclusivity and engage a more diverse audience over lime. Page 14of34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Rlsk Management Risk management is the responsibility of the Board, supported by the Finance and Govemance Committee. Strategic and operational risks are regularly reviewed by the Committee as presented by the Executive. Each risk identified is managed through a risk map. Where possible the risks are managed by ensuring adequate internal controls are in pla￿ lo mitigate and reduce risks where possible and these are reviewed and assessed regularly lo establish if any further actions can be taken. The risk map covers areas such as Reputation, Operational Delivery, Fundraising, People, Govemance and IT. For the last few years, the Trustees have assessed the most significant risks to be associated with income generation, in particular the risk of having limited resources or not being able to replace funding to sustain current levels of activity. Contingency plans have been developed in the event the Charity is unable lo secure sufficient income lo sustsin ils current level of aclivily. The charity has secured sufficient unrestricted income to fund ils current strategy. Strategic and operational risks are reviewed al each F&GC meeting lo ensure where possible action is taken to miligale any risks identified. However, the nature of some of these risks, in particular reputational risks associated with the UN, means that majority of these risks are outside the control of the charity. The Trustees believe adequate controls are in pla￿ lo manage operational risks identified to dale. Impact of the Global COVID-19 Pandemic As part of the organisation's risk management, risks related lo the pandemic on all aspects of the charity's operations were added lo the charity's risk register. The charity's drive towards a papedess Offi￿ helped the charity transition lo remote working relatively seamlessly. sin￿ March 2020 all staff have successfully been working remotely. Following consultations with the staff and the Finance and Governanee Committee and to safeguard the charity s staff and protect their wel being, the charity reviewed and updated it's staff benefits and remuneration policy which now includes 44ay working week for all staff with extended hours. The Charity has also introduced a Health and Mental well-being policy and guidance lo support staff and managers and introduced a mandatory team day in the office once a week. The Executive continues to regularfy monitor the financial impact of the pandemic. A combination of successful fundraising, prudent financial management and legacies means the charity's 2022-2024 strategy is fully funded. Current financial risk assessment indicates that there is a risk that the charity will not be able to maintain all ils income streams al eurrent levels, however this has been taken into consideration when preparing budgets and cashflows for the following year. In addition lo the above, the full impact following the emergence of the global coronavirus pandemic and the impact on the current economic situation due to the UkrainelRussia crisis is still unknown. It is therefore not currently possible to evaluate all the potential implications for the charity s activities, funders, suppliers and the wider economy. Estimates used in the financial statements, particularfy with respect to the value of listed investments (see note 101 are subject to a greater degree of uncertainly and volatility. Going Concern As sel out in the accounting policies under'going concern. the trustees have considered the impact of the pandemic on the charity and the current economic environment and have concluded that despite these challenges and although there may be some negative consequences, the charity has sufficient reserves to continue preparing ils Financial Statements on the going concem basis. Financial Review Income Total income during 2021-22 was £597,301 12020-21.. £792,720), which came from eight sour￿8.. £201,17512020-21.' £401,1701 from grants of which £201,17512020-21'. £389.1701 was from reslicted grants £218,65512020-21.. £47,627) gift in kind for legal services £66,44312020-21.' £78,786) from membership subscriptions and donations £70,99712020-21'. £69,967) from 98 Whitehall Court LLP £1,00012020-21.' £82,8391 from legacies £Nil12020-21.' £15,000) from publications £10,47512020-21.. £28,461) other income, £2,828 {2020-21.. £1,242) income from events Page 15of34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Expendlture Total expenditure for 2021-22 was £703,441 12021>21.. £502,161), of which 97D/o, £688,61412020- 21.. 989/0, £444,116) was used on charitable aclivilies. There are three broad strands lo the charitable activities of UNA-UK, namely work towards a safer, fairer and more sustainable world., provision of information,. and educational aclivilies. Investments The UNA-UK investment portfolio is invested in CCLA Investments Limited's COIF Charity Ethical Investment Fund. The Fund is managed in accordance with the policy set by the Fund's Board and CCLA'S response lo the UK Stewardship Code. The Fund's aim is to provide a long-lerm total retum comprising growth in capital and distributions. The Fund's policy is lo actively manage a diversified porttolio of assets designed lo help protect both present and future beneficiaries from the effects of inflation. The Fund has an emphasis on equities, bul will also include property, bonds and other asset classes. The Fund has a wide range of ethical restrictions advised by an ethical advisory group that assists in the development of the Fund's clien14riven ethical investment policy. Investments Performance The Fund achieved a total return after expenses of -2.930/,. This compares with a return of 9.7601 on the previous year. The decrease in the portft)lio reflects the weakness in equities which have struggled as interest rates have risen to combat inflation and concerns over economic growth have intensified. The allocation away from bonds and towards alternatives has yielded strong performance compared lo other investment funds. The trustees are satisfied that the investment aims above have been mel. The Itustees are hopeful that the performance objective of their investment policy lo generate a total return of at least inflation ICPII plus 30/9 over the medium term, as ineome or capital appreuation.will continue to be achieved in the coming years, but recognise that achieving the objective may be challenging against a backdrop of possible increases in interest rates and while stock markets remain potentially volatile in current geopolitical circumstances. Reserves Policy Reserves at 30 June 2022 were £1,684,571 12021.. £1,850,937) of which £4,57012021.' £95,101) is unspent restricted grants, £431,001 12021.. £441,462) relates lo John Bright Endowment, £550,000 12021.. £550,000) represents long term fixed asset investment in 98 Whitehall Court LLP IUNA-UK Offi￿ premises), and £9,50012021'. £9,500) in designated funds- leaving £684,50012021.' £754,874) in unrestricted general funds at the year*nd. The Trustees have reviewed risks during the year in developing the charity's reserves policy, which is retaining sufficient unrestricted general funds to meet as a minimum six months of the charity's staff costs, currently estimated lo be £240,00012021.. £180,000). As at 30 June 2022, the charity had £684,50012021.. £754,874) in unrestricted general reserves equivalent to 17 {2021..241 months staff costs. Excess over the reserves policy will help fund UNA-UK'S 2022-2024 strategy and has provided the charity with some financial stability over the next couple of years. Fundraising We have been fortunate, considering the current funding environment which has proved very challenging in a number of areas, the charity managed to secure a total of £201 k grant funding during the year. UNA-UK will continue lo pursue other grant makers whilst also seeking lo develop other sustainable income streams, which provide unrestricted core funding for the charity. Like all of our work, our fundraising activities are grounded in the principles of the Universal Declaration of Human Rights and we aspire to best practice in terms of transparency. We fundraise solely for our work, using content for which we own the copyright andlor have re￿iVed permission. Our fundraising materials overwhelmingly use images from our own events and campaigns, and quotes from our members and supporters. We are mindful of accessibility and diversity when producing these materials and work hard lo ensure that our objectives and activities are portrayed accurately. The bulk of these activities are carried out by UNA-UK stsff team, from writing funding bids and appeals to processing donations and organising events, with Trustees providing practical support and guidan￿. We also seek informal advice from our members and supporters, for example, when crafting sensitive appeals such a5 legacy appeals. Page 16of34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report We support staff training and development and have strict policies and processes in pla￿ to ensure that our activities comply with regulations as well as with our values as an organisalion. The Board has advertised and recruited Trustees with particular skills, knowledge and experien￿ in this area, and will continue lo do so. During the year 30/,, £14,82712021.. 20/0, £10,453) of our income was spent on fundraising. We do not use professional fundraisers or commercial agents for our fundraising. We encourage our local UNA groups to fundraise for us and have prodU￿d guidance documents lo assist them in carrying out these activities in a fair, inclusive and transparent manner. These groups are legally and financially autonomous from UNA-UK, bul they play a crucial role in furthering the charity's objectives in their local communities. To dale, we have not received any complaints about fundraising conducted by local UNA groups on our behalf. Should this occur in the future, they would be handled using the same process as for any other complaints. The lop-level process is set out in the charity's Artides, with further detail in organisalional policies. In terms of seeking donations from members of the public, this is overwhelmingly limited lo email appeals to our existing members and supporters, save for the occasional appeal al UNA-UK public events and social media plattorms. All members and supporters can opt out from receiving our approaches al any time. The charity never'cold calls, anyone, nor do we engage in street fundraising. As anyone can become a member or supporter of UNA-UK, il is likely that some people who could be described as vulnerable will receive communications from us. We strive lo ensure that all of our communications are respectful and sensitive- nobody should ever feel under pressure to make a fin8nci81 contribution to UNA-UK. In light of the pandemic and increased financial hardship for many people in the UK, our Board took the decision to reduce membership categories lo one category for all individuals and reduce the membership fee lo an affordable amount al just £10 for an annual subscription, thereby removing financial barriers lo membership. While the public element of our fundraising is modest, we are nonetheless exploring registering with the Fundraising Regulator. We already comply with the spirit of the Fundraising Promise. Page 17of34 UNA-UK Annual Report and Flnanclal Statements forthe Year Ended 30 June 2022 Trustees, Annual Report Statement of Trustees, Responsibilities The Trustees Iwho are also directors of United Nations Association- UK for the purposes of company lawl are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice}. Under company law the Trustees must not approve the financial stslemenls unless they are satisfied that they give a true and fair view of the state of the affairs of the charitable company and of the income and expenditure of the charitable company 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 in Accounting and Reporting by Charities.. Statement of Recommended Practi￿ applicable to charities preparing their financial ststemenls in accordance with the Financial Reporting Standard applicable lo the United Kingdom and Republic of Ireland IFRS 1021., make judgements and eslimales that are reasonable and prudent., stsle whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial stslemenls,. and prepare the financial statements on the going concem basis unless it is inappropriate lo presume that the charitable company will continue in operation. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the charitable company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities. Each of the Trustees confirm that.. so far as the Trustee is aware, there is no relevant audit information of which the charitable company's auditor is unaware., and the Trustees have taken all steps that they ought lo have taken lo make themselves aware of any relevant audit information and lo establish that the auditor is aware of that information. This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006. The Trustees are responsible for the maintenance and integrlcy of the corporate and financial information included on the charitable company s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may drffer from legislation in other jurisdictions. Approved by the Trustees on 28 September 2022 and signed on their behalf by.. rfJb Jghk/ Baroness Anelay of Sl Johns Chair Page 18of34 UNA-UK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 Independent Auditorfs report to the members of United Nations Association - UK Opinion We have audited the financial statements of United Nations Association UK Ithe 'charitable company'l for the year ended 30 June 2022 which comprise the statement of financial aclivilies, the balan￿ sheet, the statement of cash flows, the principal accounting policies and the notes lo the financial slatemenls. 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, Iunited Kingdom Generally Accepted Accounting Practi￿). In our opinion, the financial slatemenls.. • give a true and fair view of the stale of the charitable company's affairs as at 30 June 2022 and of ils income and expenditure for the year then ended., • have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and • have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the auditorfs 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 lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial statements, we have concluded that the trustees, use of the going COn￿M 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 Un￿rtaInlieS relating lo events or conditions that, individually or collectively, may cast significant doubl on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial stslemenls are authorised for issue. Our responsibilities and the responsibilities of the Iruslees with respect to going COn￿M are described in the relevant sections of this report. other Informatlon The other information comprises the information included in the annual report other than the financial slalements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report and financial slalemenls. Our opinion on the financial slalemenls does not cover the other information and, except lo the extent otherwise explicitly slated in our report. we do not express any fom 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 othenmse appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise lo a material misslalemenl in the financial stslemenls themselves. If, based on the work we have performed, we conclude that there is a material misslalemenl of this other infomialion, we are required lo report that fact. We have nothing to report in this regard. Page 19of34 UNA-UK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. • the information given in the trustees, report, which is also the directors, report for the purFx)ses of ompany law, for the financial year for which the financial statements are prepared is consistent with the financial statements., and • the trustees, report, which is also the directors, report for the purposes of company law, has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exeeptlon In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstalemenls in the trustees, report. We have nothing lo report in respect ofthe following matters in relation lo which the Companies Act 2006 requires us lo report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been re￿iVed from branches not visited by us., or • the financial ststemenls are not in agreement with the accounting records and retums,. or certain disclosures of Iruslees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit- or • the trustees were not entitled lo prepare the financial slalemenls in accordance with the small companies regime and tske advantage of the small companies, exemptions in preparing the Iruslees, report and from the requirement to prepare a strategic report. Responslbllltle5 of trustees As explained more ftjlly in the trustees, responsibilities statement, the trustees Iwho 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 fin8nci81 statements that are free from material misstatement, whether due to fraud or error. In preparing the financial stslements, the trustees are responsible for assessing the charitable company's ability to continue as a going cOn￿M, disclosing, as applicable, matters related lo going concern and using the going concern basis of accounts'ng unless the trustees either intend lo liquidate the charitable company or lo cease operations, or have no realistic alternative but to do so. Auditorfs responsibilities for the audit of the financial statements Our objectives are lo 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 inclLJdes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS {UKI 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 InStan￿S of non-compliance with laws and regulations. We design procedures in line with our responsibilities, ouuined above, to delect material misslatemenls in respect of irregularities, including fraud. The exlenl to which our procedures are capable of detecting irregularities, including fraud is detailed below.. We obtained an understanding of the legal and regulatory frameworks that are applicable lo the eharilable company and determined that the most significant are the Charities Act 2011, Companies Act 2006 and the General Data Protection Act 2018. We understood how United Nations Association - UK is complying with those frameworks by making enquires of management and those responsible for legal and Compliance procedures. We corroborated our enquires through our review of board minutes to identify noncompliance with laws and regulations and review of any legal expenses. Page 20 of 34 UNA-UK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 We assessed the susceplibilily of the company s financial statements to material misstatemerbl, inclLJding obtaining an understanding of how fraud might occur, by.. making enquiries of management and those charged with govemance as to where they considered there was SUs￿ptibIlity to fraud, their knowledge of actual, suspected and alleged fraud,. and considering the internal controls in place to miligale risks of fraud and non-complian￿ with laws and regulations. To address the risk of fraud through management bias and override of controls, we.. performed analytical procedures lo identify any unusual or unexpected relationships,. lesled journal entries to identify unusual transactions., lesled the aulhorisation of expenditure as part of our substantive lesling Ihereon., assessed whether judgements and assumptions made in determining the accounting eslimales sel out in the accounting policies were indicative of potential bias,. and used data analytics to identify any significant or unusual transactions and identify the rationale for them. In response to the risk of irregularities and non-complian￿ with laws and regulations, we designed procedures which inclLJded. but were not limited to.. agreeing financial statement disclosures lo undedying supporting documentation., reading the minutes of trustee meetings: enquiring of management and those charged with governance as to actual and potential litigation and claims There are inherent limitations in our audit procedures described above. The more removed thal18ws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non- compliance with laws and regulations lo enquiry of the Iruslees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due lo fraud can be harder lo detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at www.frc.org.uklaudilorsresponsibilities. This description fomis 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 accordan￿ with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those mallers we are required lo state to them in an auditor's report and for no other purFX)se. To the fullest extent permitted by law, we do not ac￿pt or assume responsibility to anyone other than the charitable company and the charitable company's members as a tjody. for our audit work, for this report, or for the opinions we have formed. Catherine Biscoe (Senior Statutory Audilorl For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL Date 7 November 2022 Page 21 of 34 UNA-UK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 Statement of Financial Activities for the Year Ended 30 June 2022 Incorporating an Income and Expenditure Account Unrestrtsd Funds Rg$tri¢tgd Endo4¥Mgnl Fu￿￿ Funds To 2021-22 Unwin¢bJ Funds Efft1¢￿nt T￿7 2020-21 Funds Income Donations and Légaa8s 286.050 286.050 209.217 209,217 rttym ChoriiatrAg A¢iiknttg$ 10.475 201,77S 212.250 389,170 430,873 IDYe51rnEnl Inwrne 99.(K)1 99.001 89,630 89,630 Tvtsl In¢ome 395.$26 201,77S 597.301 340,550 389,170 729,720 exppnditurè Ralslng 14.827 10,453 10,453 385.847 292,306 688.614 ,439 384,820 10,449 T•ial Exp¢ndltu 400.674 292,306 703.441 1(￿,992 384,820 10,449 502,161 NetlexFenditureinncornE before (loss￿lI￿ainS on inyqgknents I￿,531) 233,658 4,350 110,4491 227,559 Nel unrea51i5Ed11(￿5e5y9￿1￿5 InVeSlrnen' 1101 Tr8Trsfet5 Ithrn Unre51riGled lun 180.2261 20,31S 61,993 82,308 125.4791 25.479 NetlexFenditureifincornE and rnovoment In funds I￿,531) 1166.3661 315,966 4,350 110,4491 309,687 Rètttsnellla￿O￿ of FuTrd$ Futth Brought FrKward 1,314.374 95.101 441.462 1.￿.937 99B.408 90.751 1.641.070 Futwts c£tried 1,249.(MY) 4,570 1.684.571 95,101 441,462 1.850,937 Al income and expenditure during each financial year was in respect of continuing activities. I recognised gains and losses are induded in the above Statement of Financial Activities Page 22 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 Balan￿ Sheet as at 30 June 2022 Not8 30 Jun8 2022 30 Jun8 2021 Fixed Assets Fixed asset investments 1101 1,533,265 1,593,491 Total Fixed A55ets 1,533,265 1,593,491 Current Assets Debtors Cash at Bank and in hand 52,406 120.963 12,151 257.800 Creditors Creditors amount ts11ing due within one year 1121 122,0631 112,5051 Net Current Assets 151,306 257,446 Total Net Assets 1,684,571 1,850,937 The Fund5 of the Charit Endowm8nt Restrict8d Unrestricted Designated Funds Unrestricted General Funds 1131 431,001 1141 4,570 1151 559.500 689.500 441,462 95,101 559,500 754,874 Total Chaiity Funds 1.684.571 1.850,937 The notes on pages 2&34 form part of these financial statements. The financial slalements were approved by Trustees of UNA-UK at a meeting held on 28 September 2022 and were signed on their behalf by.. CL Baroness Anelay of St Johns Chair Frances Chambers Honorary Treasurer Companies House Registered Number.. 07824306 Charity Commission Registered Number.. 1146016 Page 23 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 Statement of Cash Flows for the year ended 30 June 2022 30 June 2022 30 June 2021 Net cash provoded by operatlng actlvltoes 1164,8411 183,227 Cash flows from inv•sting aetivitiès 28,004 19,663 Change in Cash and cash equivalents in the year 1136.8371 202.890 Add cash and cash equlvalents at beglnnlng of the year Less cash invested during the year Less cash held for Investments at the year end 257.800 554.910 1200,0001 1300,0001 Cash and cash equlvalents at end of the year 120,963 257,800 Table A 30 Jun8 2022 30 June 2021 Cash flow5 used in from o eratin activiti85 Net lexpenditureyincome as per the state￿nt of Financial Activities Adjustments for non-¢ash items.. Dividend5 and interest incoTne un￿alISed lossllgainl on investments IlncreaseyDe¢re8se in debtors Increa5ellDecrea5el in creditors 1166,3661 298,863 128,0041 60,226 140.2551 9,558 119,6631 182,3081 8.172 121,8371 Net Cash (used inllprovided by operating activities 1164,8411 183,227 Table B 30 June 2022 30 June 2021 Cash flow$ from investin a¢tivilie$ Diwd8nd and Inter85t incom8 28,004 19,663 Net cash provided by investing activities 28.004 19.663 Table C 30 June 2022 30 June 2021 Anal sis of cash and cash e Cash 8t bank and in hand uivalents 120,963 257,800 Total cash and cash oquivalents 120.963 257.800 No separate reconciliation of net debt has been prepared as there is no difference between the net cash Idebll of the charitable company and the cash and cash equivalents. Page 24 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 Notes to the Financial Statements 1. Accounting policies {il Basis of Accounting The financial slalements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise slated in the relevant accounting policies below or the notes lo these financial stslemenls. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Pracli(E applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS 102.The financial statements are presented in steding and are rounded to the nearest pound. {iil Going Concern The Financial Statements are prepared on a going COn￿M basis unless it is inappropriate lo presume that the charity will continue in operation. The Trustees have approved the charity s budgets and projections to June 2025 and concluded that the charity has adequate resources to fund its activities for al least twelve months from the dale of the signing of these financial statements. The trustees ackn()wledge and recognise the potential impact of the COVID-19 pandemic and the wider economic situation due lo the UkrainelRussi8 crisis on the charity and have concluded that although there may be some negative consequences, due lo wider uncertainty and economic impact with 8 likely reduction in income streams in future, such as donations, publication income, premises income and investment income, il is still appropriate for the charity to continue to prepare its financial stslemenls on the going concern basis as the Charity's 2022-2024 Strategic Plan is fully funded, the tnjslees are confident that the charity has sufficient resources to meet its liabilities for the next 34 years. {iii) Judgements and Estimates In the opinion of the Trustees, judgements made that have 8 significant effect on the amounts recognised in the financial stslemenls and any key assumptions or estimates used which might cause a material adjustment to the carrying amount of assets and liabilib'es within the next reporting period include.. Eslim8ting the useful economic lives of intangible fixed assets for the purpose of determining the annual amortisation charge: Valuing the investment in 98 Whitehall Court LLP., Valuing the gift in kind legal advi￿., Allocating support costs,. and Impact from risk assessments relating to the COVID-19 pandemic and current wider economic crisis Page 25 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 (Iv) Income recognltlon Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received. Income comprises membership subscriptions, donations, grants, legacies, investment income and other income. Membership subscriptions and donations, received under Gift Aid or deed of covenant, are recognised when the charity has confirmation of both the amount and selllement dale. In the event of donations pledged but not re￿ived, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is enlilled to the funds, the income is deferred and not recognised until either those conditions are fully mel, or the fulfilment of those conditions is wholly within the control of the charity and il is probable that those conditions will be fulfilled in the reporting period. Gifts of professional setvices, if material, are recognised as income when.. the charity has received the service, any conditions associated with the gift have been met and the economic re￿Ipl of the benefit can be measured reliably. The value as a gift lo the charity is the amount the charity would have paid lo obtain the services., a corresponding amount is then recognised in expenditure for the same accounting period. In accordance with the Charities SORP FRS 102 volunteer time is not recognised. Legacies are included in the statement of financial activities when the charity is entitled lo the legaw, the executors have established that there are sufficient surplus assets in the estate lo pay the legacy, and any conditions allached lo the lega￿ are within the control of the charity. Entillemenl is taken as the earlier of the dale on which either.. the charity is aware that probate has been granted, the eslale has been finalised and nolificalion has been made by the executor lo the charity that a distribution will be made, or when a distribution is received from the eslale. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor's intention lo make a dislribulion. Where legacies have been notified lo the charity, or the charity is aware of the granting of probate, bul the criteria for income recognition have not been mel, then the legacy is Irealed as a contingent asset and disclosed if material. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject lo the value of the gift being reliably measurable with a degree of reasonable accuracy and the lille of the asset having being transferred to the charity. Dividends are recognised once the dividend has been declared and nottficalion has been received of the dividend due. Interest on funds held on deposit is included when re￿1vable and the amount can be measured reliably by the charity,. this is normally upon nolificalion of the interest paid or payable by the bank. (vl Grants Income from charitable activities includes any grant income re￿ived. This income may be classed as restricted or unrestricted dependent on any grant conditions allached lo the income by the donor. Grants for which the funder has agreed the charity's entitlement lo income is based on satisfactory progress reports for the delivery of the agreed projecuactivilies are treated as performance related grants and the income is recognised in accordance with the undedying activity as agreed with the funder. Where there are no conditions attached lo the grant, the income is credited lo the statement of financial activities in the year in which the charity is enlilled to the income in accordance with the with the funding agreement. Page 26 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 {vil Expenditure recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo make a payment to a third party, it is probable that a transfer of economic benefits will be required in seiilemenl and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows.. Expenditure on raising funds includes all expenditure associated with raising funds for the charity. This includes investment management fees, staff costs associated with fundraising, and an allocation of support costs. Expenditure on charitable activities includes all costs associated with furthering the charitable purposes of the charity through the provision of ils charitable aclivilies. Such costs include direct siaff costs, direct project costs and allocation of indirect support costs and overheads including governan￿ costs. Staff time is used as a meth(Kl of allocating indirect costs. l expenditure is slated inclusive of irrecoverable VAT. (vii) Intangible Fixed assets Intangible fixed assets are measured at cost less accumulated amortisalion and any accumulated impairment losses. They are amortised at 33Q/o per annum on a slraight-line basis. {viiil Investments The investment in the joint venture called 98 Whitehall Court LLP is slated al cost less any accumulated impairment losses. UNA-UK charge interest at 40/D on the loan lo the LLP. This is included within investment income. Listed investments are staled at market value al the balance sheet date. Gains and losses arising on revaluats'ons and disposals during the year are recognised in the statement of financial activities. {ixl Pension Benefits The company conlribules to eligible individuals, personal pension schemes which are independently administered using the salary sacrifice scheme. Pension costs are related lo the salary paid and are charged lo the accounts as they fall due. Contributions were made in respect of two direclors12021.' one) during the year. {xl Funds Structure Expendable endowment funds represent those assets which the trustee have power to invest and which have been invested to generate investment income and capital gains. Income arising on expendable endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Reslricled funds are funds which are lo be used in accordance with specific restrictions imposed by the donor or which have been raised by the charity for particular purposes. The costs of raising and administering these funds are charged lo each individual fund. Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the organisation's charitable purposes. Designated funds are unrestricted funds that have been sel aside by the Trustees for use on specific purposes. The Trustees may transfer them back rf there is no longer a requirement for the expenditure to be made. Page 27 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 {xil Operating leases Operating lease costs are charged to the Statement of Financial Activities in the period for which they fall due. {xii) Financial Instruments UNA-UK has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequently measured al amortised cost using the effective interest method. Financial assets held al amortised cost comprise cash al bank and in hand, together with trade and other debtors. Financial liabilities held al amortised cost comprise trade creditors. {xiii}Cash at bank and in hand Cash al bank and cash in hand includes cash and short-term highly liquid cash held in bank accounts or on deposit accounts with short term maturity of three months or less. {xivl Debtors and Prepayments Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued 8t the amount prepaid nel of any discounts due. {xv) 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 setde the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their selllemenl amount after allowing for any discounts due. Income from donations and legacies Unreslricled Reslricled Ye£r ended 30 Jung 2022 Unreslricled Restricted Year ended 30 Juno 20Z1 M8mb8rship Subscriptions Gifts 8,530 218,807 54,040 3,873 1,0 8.530 218.607 54.040 3.873 1,000 39,023 47,592 34,033 5,730 82,839 39.023 47.592 34.033 5.730 82,839 Donations Grft Aid Legacies 286,OSO 288.050 2W,217 209.217 The unrestricted gifts include £219k12021.. £48kl pro bono legal support provided during the year. The comparative figures for 2021 has been updated this year lo show donation of legal services provided to UNAUK in 2020-21. The corresponding expenditure is included within note 8. Income from charitable activities Unresiricted Year ended 30 June 2022 Unrestricted Reslricled Yèar ended 30 June 2021 Grenls UNA Trnsl Globwl Chwllenges Foundation Campaign lo Slop Killer Robots Poldèn Putkham Joseph Rr)bwlree charilab￿ Trust Marmot Trusi Olh&r small grants Ineome fr(m￿ Events Olher Incorne 2.000 2.000 300.133 12,435 10.000 41,602 25.000 10.000 1.242 28.461 117,775 12,6 300,1 12,435 10,DM 41,602 12,633 46,367 2S,000 46,367 25,MO 10.000 1.242 28.461 2.828 7.647 2,828 7,647 10.475 201,775 212,250 41.703 389,170 430.873 Page 28 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 Income from investments Unreslricte(I Restricted Year &ndéd 30 June 2022 Unrestricted Restri¢ted Yèar &nd8d 30 June 2021 98 Whitehall Court LLP Interest on108n Di81rlbutlon of Profil during th8 yea 22,000 48,997 22.000 48.997 22.0 47.967 22.000 47.967 Interest and Dividend Inco rec&lv&d during th8 year 28,004 28.004 19.663 19.863 99,001 99,001 89,630 89,630 Expenditure on raising funds Year ended Year ended 30 June 2022 30 June 2021 Staff Costs Allocated Fundraising costs 11,337 3,490 10,453 Total expenditure on raising funds 14,827 10,453 Analysis of the expenditure on charitable activities and raising funds The expenditure on charitable activities is after allocation of general overheads. DireGI costs the alloGation of support costs including the b8ses used for 8IIoG8IIoiJ are shown below. AJlocat￿Tr of Ovetheads Offic OverFtad$ Year ended 30 June 2022 Alk)cabon ofOv8rtheads Yearend 30Ju 2021 Dire￿ Coats siattcoits GovèmancÈ Dire￿ Costs Stsff Costs Ovethe8ds GoverThaThttè 106,998 173,202 47,302 327,502 70,672 180.832 392.202 115,580 688,614 87,409 186,539 27,337 301,285 4,144 33.$29 34.087 7.986 75.602 126,119 2￿,624 69,065 491,708 G￿bal Solubons Gb)bal Leadership Totsl ChaTitsble knh¥ili88 62,662 38,229 1Wd,241 3.287 72.800 32.600 29,128 252,851 1,142 6.020 EypÈnditurtoTh r21￿n9 tunds 11,337 3.490 14.827 10,453 10,453 Total 102,241 338,839 252,851 75.602 )2,161 Melhod of3lkKabon DiTeGt Sl8ff Iinie D1￿ct SLaff lime Net lexpendlturelllncome and movement In funds The followng amounts have been charged to the ststemenl of financial a¢livilies'. Year ended Year ended 30 June 2022 30 June 2021 Current Year Audit Fees Staff Costs Inot& 91 6,870 362,089 6.480 327,362 368,959 333.842 Page 29 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 Governance Costs Year ended Year ended 30 June 2022 30 June 2021 Insurances Professional charges Audit fees Subscriptions Staff costs Premises and office costs 1,432 218,655 6,870 2,223 23,250 421 1.320 47,627 6,480 3,754 15,624 797 252,851 75,602 Professional charges includes unreslricled expenses of £219k12021.' £48kl pro bono legal support provided during the year. The comparative figures for 2021 has been updated this year lo show the fees for the legal works which had been previously provided lo UNA-UK. Analysis of Staff Costs The following table analyses the staff costs of UNA-UK. Year ended Year ended 30 June 2022 30 June 2021 Staff numbers Average staff Staff Costs Salary costs National Insurance ConlribLJtions Pension Contributions Other staff related expenditure 307,432 32,038 17,516 5,103 362,089 279,036 23,211 21,253 3,862 327,362 One employee received remuneration (excluding employer pension contributions) of more than £60,00012021.. £60,000}. The key management personnel of the charity in charge of directing, controlling, running and operating the charity on a day-to-day basis comprise the Trustees, the Chief Executive Officer and the Chief Operations Officer. During 2021-22 the Chief Executive Officer, Natalie Samarasinghe resigned and the Board approved the Chief Operations Officer's temporary role of Acting Executive Director. Marissa Conway was appointed Chief Executive Officer with effect from 11 April 2022. The total remuneration (including taxable benefits and employer pension contributions and employer's national insurance contributions) of the key management personnel for the year was £141,670 {2021.. £129,880}. During the year UNA-UK continued lo benefit from a number of volunteers, mainly across our network of UNA Groups. The length of the volunteering period varies amongst UNA Groups. Volunteers are unpaid and may receive daily travel and lunch allowance depending on the policy of individual UNA Groups. Page 30 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 10. Fixed Asset Investments In November 2014 UNA-UK entered into an equal partnership with an individual not related to UNA Trust or UNA-UK and formed 98 Whitehall Court LLP lincorporaled in England & Wales). UNA- UK and the individual loaned £550,000 each to the LLP to enable the LLP to purchase the entire lease for £1,100,000. UNA-UK'S share of the assets of the LLP is shown as an investment below. Year ended 30 June 2022 Year ended 30 June 2021 Listed investments (Note Al Cash held in transit for investments (Note Al 98 Whitehall Court LLP (Note Bl 983,265 743,491 300,000 550,000 550,000 1,533,265 1,593,491 Note A COIF Investment Fund Year ended 30 June 2022 Year ended 30 June 2021 Market Value at 1 July, 2021 Additions Unrealised investment g8ins 743,491 300.000 160,2261 461,183 200,000 82,308 Markel Value 30 June, 2022 983,265 743.491 Historical Cost of Investrnents 900,000 600,000 UNA-UK'S share of the profit of 98 Whitehall Court LLP during the year was £48,997 12021.. t47,3991 (note 41 At 30 Jun8 2022 COIF Units W8r8 valu8d at £983,265 (historical cost £900,000) invested in COIF Charity Fund held by CCLA Investment Limited). Note B Non-listed Investment in UK 98 Whitehall Gourt LLP Year ended 30 June 2022 Year ended 30 June 2021 Balance brought forward 550,000 550,000 Balance carried forward 550,000 550,000 The charity registered a new company, Suite 98 Limited, with Companies House on 17 May 2022 with £1 share with the intention of dissolving 98 Whitehall Court LLP and transferring its assets to Suite 98 Limited (see post balance sheet events, note 191. Suite 98 Limited was inactive during 2021-22. Debtors Year ended Year ended 30 June 2022 30 June 2021 Amounts fallin Prepayments Trade debtors Other debtors du8 Wthin one 8ar 2,375 40.031 10,000 2,121 30 10,000 52,406 12,151 Page 31 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 12. Creditors Year ended Year ended 30 June 2022 30 June 2021 Arnounts tsllin Accruals Payroll creditors Trade creditors due within one ear 6,870 4.103 11,090 6,480 4.103 1,922 22,063 12,505 13. Endowment Fund The John Bright Appeal Fund was set up as a restricted fund by UNA Trust following a public appeal launched on 29 February 1988. On 3rd May 1991 the target capital required of £300k was reached and in consultation with the Charity Commission the funds raised were classed as a permanent John Bright Appeal Endowment. In June 2012, UNA Trust received permission from the Charity Commission to spend the grant without repla(Ement under section 282 of the Charities Act 2011. On 27 January 2015 UNA Trust transferred the endowment funds to UNA-UK. The transfer of funds from the endowment lo unrestricted funds is the unrecognised loss on investments relating to the endowment funds invested with CCLA as at 30 June 2022. 14. Restricted Funds 30 June 2020 Income Expenditu 30 June 2021 Income Expenditure 30 Jure 2022 Restrlcted Fund$ UNA-UK Conferen¢e$ BrighloD & HDve Branch Joseph Rownlree Chanlable Tru51 Joseph Rownlree Charitable Trust Polden Pu¢kham Ch8rilable Foundatio armoi TDJSI Global Challenges Foundation Campaign lo Slop Killer Robots acKeilh Lwacy 18,585 1,625 17,916 1,625 10,138 7,945 1,625 41,td)2 131,4641 36,367 10,000 46,5051 10.WO 25,000 300,133 12.435 110,0001 125,0001 1298.8641 118,8231 25,000 117,775 12,633 125,0001 59,251 11,290 60,520 4,902 15,0001 15,0001 90,751 389.170 1384.8201 201,775 1292,3061 4,570 Fund Objectives UNA-UK Conferences.. funds held by UNA-UK for future UNA-UK members Conferences. Brighton & Hove Branch.. to support the activities of the branch Joseph Rowntree Charitable Trust IJRGTI-' lo support Arms Control work Polden-Puckham Gharitsble Foundation.. to support Arrn8 Gontrol work Marmot Trust.. to support Arms Control work Global Challenges Foundation". tr) support UNAiJK's global governance work-"Together First campaign Campaign to Stop lfjller Robots.. to support UNA-UK'S work on Killer Robots MacKeith Legacy.. £120k left to UNA Trust with £80k restricted to UNA-UK'S activities for diversity and inclusion and £20k to support local projects in Bangladesh to advan￿ women's rights and education. £100k legacy was received after the year-end. £5k was advanced to a local project in Bangladesh during the year Isee note 191. Page 32 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 1S. Designated Funds 30 Jun6 2020 New Des￿n81l0nS UbliLs81h)n 30 Junè 2021 Uliliisabon 30 Jun8 2022 Inveslmenl in 98 Whtehall Court LLP MargarÈt Collins L48cy 550, 550.0 550.000 9.500 559, 9,5 559,500 Investment in 98 Whitehall Court LLP". Share Of long-tem investment in property lease at Suite 98, 3 Whitehall Court, London, see note 19. Funds are not available for day to day operations ol the charity. Margaret Collins Legacy was left to Southampton UNA and is held by UNA-UK on their behalf. 16. Analysls of net assets between funds EndwErl Funds 2022 Totol Funds 2022 Unre51ricted Funds Reslricled Fu￿5 2021 Endowment FuTrds 2021 Toial Funds 2021 Funds 2022 Funds 2022 Tangible Fixed As$81 Inv8slm8nt S￿,￿0 Investments 552.264 N81 CurrenlAsse 146.736 0,000 983.265 s￿,000 802.029 162.345 550.NO 1,043,491 257.446 441,462 4,570 95,101 Totsl N21￿Sets 1,249.MO 4,570 1,684,571 95,101 441,462 1,850.937 17. Related partles UNA-UK has a related party relationship with the UNA Trust (charity number 2562361. The Chair of UNA-UK is also a trustee of the UNA Trust. The UNA Trust is no longer active. UNA-UK received a donation of £Nil12021'. £15,000) from the UNA Trust. There were no amounts owed lo or from the UNA Trust as at 30 June 2022 or 30 June 2021. During 2018-19 Polden Puckham awarded 8 £30k grant over three years lo UNA-UK, this is restricted to UNA-UK'S work on the Treaty on the Prohibition of Nuclear Weapons {TPNWI. One UNA-UK Trustee is also a Trustee of Polden Puckham, however this Trustee was not involved in the Polden Puckham grant application and was also not involved in the Polden Puckham decision making process for this grant. UNA-UK owns 50 /0 share of a Limited Liability Partnership, 98 Whitehall Court LLP ILLPI, that owns the sub4ease for UNA-UK offices at 3 Whitehall Court, London SW1A 2EL (note 10 above). Al the year end the LLP owed £10,00012021.. £10,000) lo UNA-UK, this is included in other debtors {nole 111. The charity registered a new Company, Suite 98 Limited, with Companies House on 17 May 2022 with the intention of dissolving 98 Whitehall Court LLP and transferring its assets lo Suite 98 Limited (see post balan￿ sheet events, note 191. Suite 98 Limited was inactive during 2021-22. UNA-UK Trustees donated a lotsl of £21012020.. £ Nil) to the charity during the year. Page 33 of 34 UNAiIK Annual Report and Flnanclal Statements for the Year Ended 30 June 2022 18. Trustee Remuneration and Expenses The Trustees have delegated the following scrutiny and authorisalion of staff remuneration lo the Finance & Governance Committee.. Scrutinising and authorising changes to the organisation's remuneration structure Reviewing and aulhorising annual pay increases for all staff including the Chief Executive Officer and the Chief Operations Officer The remuneration of the Chief Executive Officer (who is also a trustee) is stipulated in UNA-UK'S Articles. The Chief Executive Officer received remuneration of £38,741 12021.. £48,532) and pension contributions of £3,87412021.. £4,853) were paid by the charity for her role as Chief Executive Officer. No other trustee received any remuneration for their services. During the year ended 30 June 2022, No Trustee12021.. Nil) claimed for the cost of their travel. 19. Post Balance Sheet Events On 17 May 2022 UNA-UK registered a new company, Suite 98 Limited, with Companies House. On 14 July 2022 UNA-UK received a grant of £800k from The UNA Trust to purchase 98 Whitehall Court LLP'S partner's share of the entity and a further £1 Ook relating to the MacKeith restricted legacy (see note 141- In April 2022 UNA-UK made a payment of £5k as part of the £20k restricted legacy to support local projects in Bangladesh to advance women's rights and education. On 14 July 2022, UNA-UK purchased 98 Vvhitehall Court LLP partner's share of the entity {see note 101 . Suite 98 Limited is 1 OOQ/o owned by UNA-UK. UNA-UK plans lo dissolve 98 Whitehall Court LLP and transfer its assets lo Suite 98 Limited during 2022-23. Page 34 of 34