Company Registration No. 08703983 Charity Registration No. 1156242
eyeWitness
(a private company limited by guarantee)
Annual report and unaudited financial
statements
For the year ended 31 December 2020
eyeWitness
| Annual report and financial statements | ||
|---|---|---|
| Contents | Page | |
| Trustees and advisers | 1 | |
| Trustees’ report (incorporating Directors' report) | 2 | |
| Trustees responsibilities statement | 5 | |
| Independent examiner’s report | 6 | |
| Statement of financial activities (incorporating the income and expenditure account) | 7 | |
| Balance sheet | 8 | |
| Statement of cash flows | 9 | |
| Notes to the financial statements | 10 |
eyeWitness
Trustees and advisers
Trustees
R.Goldstone P.Zeidman A.Ramberg M.Ellis D.Rivkin J.Mendez T. Hughes A. Arpón de Mendívil
Secretary
T.Hughes
Registered Office
4 Old Park Lane London W1K 1QW
Independent Examiner
Paul Oxtoby RSM Tax and Accounting Limited St Philips Point Temple Row Birmingham B2 5AF
Bankers
CAF Bank Ltd 25 Kings Hill West Malling Kent ME19 4JQ
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eyeWitness
Trustees’ report (incorporating Directors’ report) for the year ended 31 December 2020
The Trustees, who are also Directors of the charitable company, present their annual report along with the financial statements of eyeWitness (the “Charity") for the year ended 31 December 2020. The financial statements have been prepared in accordance with the accounting policies set out on page 10 and comply with the current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice: Accounting and Reporting by Charities 2019.
Structure, governance & management
The Company with registration number 08703983 and registered address of 4 Old Park, London W1K 1QW is a private company limited by guarantee and was incorporated on 24[th] September 2013 in England.
The Company commenced activities towards the end of 2015.
eyeWitness is governed by Articles of Association. Sufficient reserves will be maintained to meet the ongoing requirements of the charity.
An insurance policy is maintained by the International Bar Association to indemnify the Trustees.
Method of appointment of Trustees
The Trustees are nominated by the Project Director, based on their expertise in the field, and approved by consensus of the existing Board of Trustees. The Trustees receive no remuneration.
Objectives & activities
The objectives of eyeWitness are for the public benefit to promote:
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(1) Human rights in relation to torture and inhuman or degrading treatment or punishment (as defined in Article 3 of the European Convention on Human Rights) and
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(2) Rights which are protected by criminal sanction under the Rome Statute of the International Criminal Court and subsequent revisions thereto by all or any of the following means:
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(a) Monitoring and reporting of abuses of such rights to lawful prosecuting authorities;
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(b) Contributing to the sound administration of the law as it relates to such rights;
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(c) Raising awareness of, advancing education in and promoting public support for such rights.
During the year ended 31 December 2020, eyeWitness continued to disseminate a mobile camera app, designed to document and report information on human rights abuses. The app was launched publicly in 2015. Specifically, during this period, eyeWitness identified human rights organisations interested in using the app to document violations in locations suffering serious rights violations, including torture or rights protected under the Rome Statute. eyeWitness provided training on how to use the app and follow up support to these organisations. eyeWitness also increased its roster of pro bono attorneys to assist in reviewing the increasing amount of information submitted to eyeWitness using the app. Finally, eyeWitness also provided information collected with the app to investigators at national and international levels. The trustees consider that the charity enjoyed a successful year against the objectives set for the charity when it was formed in 2013.
The trustees confirm they have regard to the Charity Commissions’ guidance on public benefit.
Achievements & performance
eyeWitness received approximately 3,300 submissions to the eyeWitness server from app users in eight countries. eyewitness also submitted two dossiers to investigative bodies.
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eyeWitness
Trustees’ report (incorporating Directors’ report) for the year ended 31 December 2020 (continued)
Financial review
During 2020, the Company received donations from the Linklaters Business Service totalling £30,000.
During the year eyeWitness incurred administrative costs recharged from the International Bar Association amounting to £311,448 (2019: £412,134).
At the year-end eyeWitness had unrestricted reserves of £729,695 (2019: £1,011,143).
Key performance indicators are not considered necessary for an understanding of the development, performance or position of the business of the company. There are no risks or uncertainties facing the company including those within the context of the use of financial instruments.
Reserves Policy
It is the Trustees’ objective to maintain a high level of reserves because they do not have control over the income enjoyed by the Company.
Plans for the future.
eyeWitness will continue to promote use of the app among individuals and organisations that document and report on torture and other crimes identified by the Rome Statute of the International Criminal Court. The promotion activities include in-country training workshops and establishment of ongoing partnerships. eyeWitness will also continue to analyse all information received from app users and seek out the appropriate authority to take further action on the information.
Going Concern
eyeWitness has significant cash reserves and net assets. The trustees consider the resources of the charity adequate to continue in operation for the foreseeable future and for at least 12 months from the date of this report.
Statement of financial activities
The statement of financial activities for the year ended 31 December 2020 reflects the receipt of a donation from the Linklaters and the expense of payroll and administrative costs throughout 2020.
Trustees
Staff employed by the International Bar Association are responsible for the day to day running of the charity. Wendy Betts, Project Director has overall responsibility to the trustees for the operation of the charity.
The Trustees who are Directors of the Company who served during the year and up to the date of this report were:
P.Zeidman A.Ramberg M.Ellis D.Rivkin J.Mendez T. Hughes A. Arpón de Mendívil (appointed 20 April 2021) H. Kennedy (resigned 21 August 2020) S.Moyo (resigned 31 December 2020) M. Solc (resigned 31 March 2020)
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eyeWitness
Trustees’ report (incorporating Directors’ report) for the year ended 31 December 2020 (continued)
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ exemptions. Accordingly, the trustees have elected to take the advantage of the exemption from preparing a strategic report.
Approved by the Board on 24 May 2021 and signed on its behalf by:
T. Hughes Trustee
International Bar Association 4[th] Floor, 10 St Bride Street London EC4A 4AD
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eyeWitness
Trustees responsibilities statement
The trustees (who are also directors of eyeWitness for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity 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 differ from legislation in other jurisdictions.
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eyeWitness
Independent examiner’s report to the trustees of eyeWitness
I report to the trustees on my examination of the financial statements of eyeWitness (‘the company’) for the year ended 31 December 2020, which are set out on pages 7 to 13.
Responsibilites and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the accounts present a ‘true and fair view’ and my report is limited to those specific matters set out in the independent examiner’s statement.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached
Paul Oxtoby FCCA
ON BEHALF OF RSM UK TAX AND ACCOUNTING LIMITED Chartered Accountants St Philips Point Temple Row Birmingham B2 5AF Date: 25 May 2021
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eyeWitness
Statement of financial activities (incorporating the income and expenditure account) for the year ended 31 December 2020
| Notes INCOME FROM: Donations 4 TOTAL INCOME EXPENDITURE ON: Charitable activities 5 TOTAL EXPENDITURE Net (expenditure) for the year/ NET MOVEMENT OF FUNDS Accumulated funds brought forward Accumulated funds carried forward 7 |
Unrestricted Funds 2020 £ 30,000 30,000 311,448 311,448 (281,448) 1,011,143 729,695 |
Total Funds 2020 £ 30,000 30,000 311,448 311,448 (281,448) 1,011,143 729,695 |
Total Funds 2019 £ 350,000 |
|---|---|---|---|
| 350,000 | |||
| 412,134 | |||
| 412,134 | |||
| (62,134) 1,073,277 |
|||
| 1,011,143 |
There were no other recognised gains or losses other than those listed above and the net income for the year. All income and expenditure derives from continuing activities. All prior year funds were unrestricted.
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eyeWitness
Statement of cash flows For the year ended 31 December 2020
| Notes CURRENT ASSETS Cash at bank and in hand CURRENT LIABILITIES Creditors: amounts falling due within one year 6 Net current assets Total assets less current liabilities NET ASSETS FUNDS Unrestricted funds 7 TOTAL FUNDS |
2020 £ 812,854 812,854 (83,159) 729,695 729,695 729,695 729,695 729,695 |
2019 £ 1,428,167 |
|---|---|---|
| 1,428,167 | ||
| (417,024) | ||
| 1,011,143 | ||
| 1,011,143 | ||
| 1,011,143 | ||
| 1,011,143 | ||
| 1,011,143 |
For the year ended 31 December 2020 the Charitable Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The members have not required the Charitable Company to obtain an audit of its financial statements for the period in question in accordance with section 476.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements (Company Registration Number 08703983, Charity Registration Number 1156242) were approved and authorised for issue by the Board of Trustees on 24 May 2021.
Signed on behalf of the Board of Trustees.
T. Hughes
Trustee
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eyeWitness
Statement of cash flows For the year ended 31 December 2020
| (Deficit) from operating activities Increase/(Decrease) in creditors Net cash (used in) from operating activities Net cash (outflow) and (decrease) in cash Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Components of cash and cash equivalents Cash |
2020 £ (281,448) (333,865) (615,313) (615,313) 1,428,167 812,854 812,854 812,854 |
2019 £ (62,134) 25,327 (36,807) (36,807) 1,464,974 1,428,167 1,428,167 1,428,167 |
|---|---|---|
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eyeWitness
Notes to the financial statements For the year ended 31 December 2020
1. Accounting policies
The following accounting policies have been applied consistently in dealing with items which are considered material to the Company’s financial statements.
Company and charitable status
eyeWitness, a public benefit entity, is incorporated in England and Wales as a company limited by guarantee not having a share capital. There are currently ten Trustees who are also the members of the company. The charity is a registered charity. The registered office is given on page 1.
Basis of preparation
The financial statements are prepared under the historical cost convention, in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities (SORP 2019)” applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1 January 2019; and the Companies Act 2006.
The functional currency of eyeWitness is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
eyeWitness constitutes a public benefit entity as defined by FRS102.
Going concern
These financial statements are prepared on the going concern basis. The Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and for a minimum of 12 months after the date of this report.
Income
Donations are recognised where there is entitlement, the amount can be measured with sufficient reliability, and receipt is probable.
All income is accounted for on an accruals basis.
Expenditure
Expenditure is accounted for on an accruals basis.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Financial instruments
Financial assets and financial liabilities are recognised when the Charity becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are initially measured at transaction price (including transaction costs).
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Taxation
As a registered charity, eyewitness is exempt from taxation on its income and gains falling due within part 11 of the Corporation Taxation Act 2010 and s256 Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable purposes. No tax charge has arisen in the period ended 31 December 2020.
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eyeWitness
Notes to the financial statements
For the year ended 31 December 2020
1. Accounting policies (continued)
Critical accounting judgements and key sources of estimation uncertainty
There are no critical accounting judgments or key sources of estimation uncertainty at the reporting date.
2 Information regarding trustees and employees
The Company had no employees since incorporation through to 31 December 2020.
No Emoluments, other benefits or expenses were payable to the trustees of the Company during the year (2019: £nil).
eyeWitness does not employ any staff, the International Bar Association provides administrative and management services to eyeWitness and cross-charges at costs to eyeWitness for its services. For 2020 the cost of these services was £245,775 (2019: £223,071)
3. Movement in total funds for the year
| . Movement in total funds for the year |
||
|---|---|---|
| 2020 | 2019 | |
| £ | £ | |
| This is stated after charging: | ||
| Independent Examiner’s remuneration, inclusive of disallowable | 2,520 | 2,000 |
| taxes |
4. Donations
| Grant Income - unrestricted funds IBA - unrestricted funds |
2020 £ 30,000 - 30,000 |
2019 £ - 350,000 |
|---|---|---|
| 350,000 |
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eyeWitness
Notes to the financial statements For the year ended 31 December 2020
5. Charitable activities
| Administrative and management activities Travel costs I/T costs Outreach costs Other costs Legal & Audit & Other professional fees Insurance Bank charges |
2020 £ 245,775 14,629 35,491 9,631 2,254 3,203 400 65 311,448 |
2019 £ 223,071 14,418 164,236 - 7,196 2,157 1,000 55 |
|---|---|---|
| 412,134 |
6. Creditors: amounts falling due within one year
| International Bar Association Accruals |
2020 £ 80,638 2,520 83,158 |
2019 £ 411,424 5,600 |
|---|---|---|
| 417,024 |
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eyeWitness
| Notes to the financial statements For the year ended 31 December 2020 7. Funds Unrestricted funds |
2020 £ 729,695 729,695 |
2019 £ 1,011,143 |
|---|---|---|
| 1,011,143 |
8. Related party transactions
The net dealings on behalf of eyeWitness resulted in a year end balance of £83,158 (2019: £411,424) with the International Bar Assosiation. The IBA paid certain payroll and administrative costs which will be reimbursed by eyeWitness and are included in note 5, Charitable activities, £311,448 (2019: £412,134). No donation was received from IBA (2019: £350,000).
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