# **TRUSTEES' REPORT & FINANCIAL STATEMENTS YEAR ENDING 31ST DECEMBER 2023** The trustees present their annual report and financial statements of the charity for the year ended 31st December 2023. The financial statements comply with current statutory requirements, the charity's governing document, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP 2015 (FRS102) ## **TABLE OF CONTENTS** INTRODUCTION........................................................................3 2023 IMPACT AT A GLANCE................................................... 4 OBJECTIVES & ACTIVITES.........................................................5 ACHIEVEMENTS & PERFORMANCE TÜRKIYE...............................................................................7 SPOTLIGHT: LOCAL IMPACT.............................................8 UKRAINE RESPONSE................................... ......................9 UK.........................................................................................10 STRATIGIC GOALS, 2024-2026................................................11 FINANCIAL REVIEW ..................................................................12 STRUCTURE, GOVERNANCE & MANAGEMENT.....................13 REFERENCE & ADMINISTRATIVE DETAILS............................. 15 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES.....16 STATEMENT OF FINANCIAL ACTIVITIES.................. ...............17 BALANCE SHEETS......................................................................18 NOTES TO THE FINANCIAL STATEMENT.................................19 THANK YOU.. _................................................................................._ .26 ## As we look back on 2023, we’re excited to share the incredible milestones we’ve achieved together In a year marked by the profound challenges children had to face and their remarkable resilience, we are deeply moved by the impact we have made together. Our work in 2023 was driven by the urgent need to bring moments of joy to children affected by the devastating earthquake in Türkiye and the prolonged conflict in Ukraine. Reaching nearly 15,000 children, we witnessed time and time again the powerful impact laughter and play have on a child’s ability to find respite and comfort. We know children's needs are better met when their culture and identity are celebrated, so we’re delighted about the expansion of our approach to supporting local artists **----- Start of picture text -----**
In a year marked by the profound
challenges children had to face their
and remarkable resilience, we are
deeply moved by the extraordinary
strides we have made together.
Our work in 2023 was driven by the
urgent need to bring moments of joy
to children affected by the devastating
earthquake in Turkie and the
prolonged conflict in Ukraine. Reacing
nearly 15,000 children, we witnesses
Time and time again, the powerful
impact laughter and play has on a
child’s ability to find respite and
**----- End of picture text -----**
A total of 33 performers and facilitators from Türkiye, Ukraine, Romania, and Poland played a pivotal role in delivering playful and culturally relevant activities to children. The artists’ deep connection to their communities has not only enhanced the quality of our work but also paved the way for more meaningful relationships with local NGOs who helped us scale our activities. We also celebrated the significant milestone of training 143 frontline staff in our evidence-based Laughter and Play approach. We believe that supporting others to become Play Aware Responders helps create the broader systemic change needed to ensure that children's right to play is met. None of this would be possible without the incredible support of our donors and partners. Your dedication helps us bring joy and hope to children around the world. Thank you for being an essential part of our vision to create a more joyful world for all children. , Samantha Holdsworth CEO, Clowns Without Borders UK ## 3 ## ## **14,770** ## **LAUGHING CHILDREN** Thousands of children experience the healing power of laughter and play through 145 performances in **Türkiye, Ukraine, Poland, Moldova and the UK.** ## **2,769** ## **CONNECTED CARE-GIVERS** Our performances and post-show workshops focused on sharing smiles, laughter and moments of joy between caregivers and children. These experiences can help strengthen connections and enhance the caregiver-child bond. ## **36** _**DEVIN BANKS**_ **ENGAGED LOCAL ARTISTS** We supported local artists to develop and lead our programmes in Turkie, Ukraine, Moldova, Poland and Romania. **Our approach is so successful our Türkiye team is registering to become an NGO.** ## **143** ## **PLAY-AWARE RESPONDERS** Our evidence-based Laughter and Play training for front-line NGO staff and workers received **consistently positive feedback for quality and relevance** . Participants expressed the benefit of having time to reflect on their practice amidst the demands of supporting children in challenging contexts. We proudly delivered training in Ukraine, Moldova, Romania, Poland and Türkiye. 4 ## WHAT WE DO Clowns Without Borders UK provides children in crisis settings with emotional first-aid through laughter and play. In war, conflict and natural hazards, children's opportunities for positive, joyful experiences are radically diminished. We support children’s well-being and healthy development by bringing joy, laughter and play into places characterised by uncertainty, trauma and loss. ## OUR PURPOSE As stated in our governing documents: _The relief of need and suffering of people, in particular children, who live in areas of crisis across the world._ . ## ## OUR APPROACH We create safe and supportive environments, and long-term opportunities, where children can heal and thrive through laughter and play. This includes understanding and responding to the effects of trauma on a child's emotions and behaviour. We also strive to create broader, system change across the humanitarian sector to increase children’s access to the healing power of laughter and play. Working with our national and international partners dramatically increases the number of children we can reach. It also creates momentum around the benefits of arts-based programming for children. 5 We want a **strategy for play** at the heart of every crisis, with governments and NGOs putting play **at the heart of their humanitarian response plans** and acknowledging **a child’s right to safe and joyful spaces.** We can create the change we want to see by increasing: ## ## LAUGHING CHILDREN Laughter and play can create a refuge from overwhelming challenges and provide the opportunity for respite and recovery. Genuine enjoyment contributes positively to a child’s sense of emotional well-being, ## CONNECTED CAREGIVERS Laughter and play can benefit families, community members and other caregivers providing positive experiences and strengthening social and parent-child bonds. ## ENGAGED LOCAL ARTISTS We nurture and support local artists to develop and lead our programmes. They know their communities best and help us deliver relevant programmes that are welcomed and impactful in each socio-cultural setting. This creates projects for children to participate in and benefit from over a longer time frame. ## PLAY-AWARE RESPONDERS We collaborate with the world's leading charities to expand our reach and advocate for every child's right to play. Sharing skills and knowledge with NGO workers about the transformative power of laughter and play increases the likelihood of it being integrated into organisations’ everyday work with children. **6** ## ## ## **“My understanding of the purpose of art has changed.”** Mufit, Performer, Turkey In the wake of February’s devastating earthquakes, Clowns Without Borders UK brought much-needed joy to the hardest-hit regions in Gaziantep and Hatay. We delivered 128 performances and workshops, reaching 14,350 children and their carers. Our Laughter and Play Training equipped 20 NGO staff members on the Turkish-Syrian border with play-based activities to support children affected by the disaster. We’re especially proud to have supported twelve local artists with 27 days of intensive training, empowering them to use their skills in humanitarian clowning. These artists now bring hope and laughter to those living in ‘container’ camps in Türkiye and Syria. The team has forged strong relationships with local partners increasing our access to and acceptance from the local community. Looking ahead, we’re committed to helping our team in Türkiye as they establish themselves as an official NGO. This crucial step will unlock national funding and ensure that the healing power of laughter reaches children across the country for years to come. 7 ## LOCAL IMPACT Buğra’s journey with Clowns Without Borders began in an audition in Istanbul, driven by a desire to bring joy to children impacted by the earthquake. Now, he’s a cornerstone of our Turkish team, working alongside clowns, musicians, mimes, and circus artists to uplift communities. For Buğra, this work is personal. Returning to his hometown, he reflected on the deep connection he felt with the children and families there. “ **Working in my hometown, I understand the pain and where it comes from. I know my culture. This is not the same when you are from outside."** Performing in temporary settlements he witnesses people who are withdrawn or tired. He finds energy from sharing laughter and play and seeing first-hand how it transforms children and carers into vibrant, engaged individuals **"Being silly and having fun isn’t just enjoyable — it’s a powerful way to connect with others. It’s the first spark of change."** Buğra and the team believe their performances do more than bring joy—they introduce children to the arts perhaps inspiring dreams they never knew they had. Driven by the belief in resilience through laughter can bring lasting change to communities across Türkiye. Buğra and the team are establishing an NGO to continue delivering the the healing power of play those who need it most. ## 8 7 **“Air-raid sirens meant we had to cancel the clowns. Imagine the children’s** **excitement when the clowns surprised them the next day.”** Teacher, Kyiv, Ukraine Project Laughter brought joy and play to 3,076 children and caregivers affected by the conflict in Ukraine, delivering our largest programme to date across Romania, Poland, Moldova, and Ukraine. Children are always central to our efforts, so we are delighted that 136 children across each country co-developed the program. We incorporated their ideas, games, songs, and stories into performances and workshops, celebrating their creativity and culture. ## **“I was reborn in the workshops with the clowns!”** Artist - Training Lviv, Ukraine. Supporting local artists is key to creating play-based opportunities with lasting impact for children. We trained twenty-one artists through Project Laughter, and nine delivered joyful performances and workshops with us. ## **“We spend our time caring for others, this week the clowns cared for us.”** Workshop participant, - Artist, Training Lviv, Ukraine. 118 NGO staff, social workers and psychologists trained in our evidence-based Laughter and Play methodology. 85% of participants demonstrated a strong understanding of our approach 80% felt more confident in facilitating activities with children Feedback highlighted the emotional resonance of how we work, with many describing the experience as inspiring and rejuvenating, rekindling a passion for working with children. 9 ## CHILD-LED GOVERNANCE **“We make sure what Clowns Without Borders UK does is good and not wasting time.“** Allena, age 9 Our children’s board made up of ten children aged six to eleven years from Mayflower Primary in Tower Hamlets, London, has been at the heart of our work this year. We have collaborated closely with the children throughout the year through joyful, arts-based activities. Their input, particularly in shaping our three-year strategy and child protection policy, strengthens our commitment to child-centered governance and ensures our work truly reflects the needs and realities of children. ## Our success with child-led governance has positioned us as leaders in this area. We were invited to lead learning calls with the Global Fund for Children and deliver a Masterclass with A New Direction to over 50 attendees. Looking forward, we are excited to explore how to include the children’s perspectives in the financial distribution of the charity’s resources. ## UK ASYLUM CENTRES Honouring the request from our Children’s Board, we shared performances with 161 children and their families navigating the asylum system and living in hotels and reception centers in the UK. Recognising the rights of some of the most marginalised children living in UK refugee reception centres, our new UK activities promote meaningful participation for children who have limited access to play and arts-based opportunities. To better understand the children’s needs, we also shared traumainformed, play-based consultation workshops. They told us they need activities where they feel confident and can express themselves “without it feeling like a lesson”. They want to make friends and have time for creative activities just for themselves, but opportunities are scarce. In response, we have developed a UK programme of joyful arts-led activities and will seek funding to expand our programme in 2024. 10 ## WHAT’S NEXT? In the face of the increasing frequency and intensity of disasters (UN, 2021), we have developed a new three-year strategy with the invaluable input of our children’s board. Our strategy reaffirms our commitment to fostering children’s joy and resilience. We step into our second decade with the confidence we can continue to adapt and respond to the growing challenges in our world. A new three-year strategy and an audacious goal to reach 1 million children by 2035. Clowns Without Borders UK stands at a pivotal moment in our journey. In 2024, we will celebrate our 10th anniversary—an important milestone that reflects a decade of bringing laughter and play to over 100,000 children impacted by conflict, extreme weather, and other crises. ## STRATEGIC GOALS (2024 - 2027) Further centre children’s voices in the creation and delivery of CWB programmes and organisational decision making. Create a positive, consistent and lasting impact on children via the arts-led programmes we deliver for children and communities Evidence the impact of our _Evidence the impact of_ programmes and influence their _laughter and play in crisis_ prioritisation in humaitrian _settings and influence its_ responses _prioritisation in humanitarian settings._ Be adequately resourced to deliver operational commitments, secure funds and forge new, long-term partnerships to create the systemic change we want to see for children. ## 11 ## REVIEW OF FINANCIAL POSITION Total income for the year increased from £252,812 in 2022 to £428,341 in 2023. This was due to a large grant from an INGO partner to support children impacted by the war in Ukraine. To manage this large increase we continued to strategically partner with Clowns Without Borders Sweden to help us scale our activities quickly. We also unexpectedly received a legacy donation of £80,000 and this has been designated to pay for the CEO’s salary and two new core staff members in 2024. This incredible opportunity enables us to strengthen our operating systems and efficiency. Total expenditure in 2023 increased to £334,531 from £228,897 in 2022. At the year-end, the charity had net assets of £161,419 (2022 - £67,609) ## RESERVES POLICY As part of effective financial management, Clowns Without Borders UK holds reserves. This is to ensure there is no significant disruption to our charitable activities caused by an unforeseen reduction in income, late payments or additional finanical expenditure. As a charity that responds to crisis events, our reserves help us act quickly. Our Trustees calculate our unrestricted reserves by evaluating the financial effects of risk events such as the sudden repatriation of artists, currency volatility or unforeseen demand in our service and our operating costs. At the balance sheet date, and when considering the risk, both generally and concerning the charity’s liquidity, trustees agree that a prudent assessment of the financial impact of risk events on reserves is estimated at £43,600 - £54,600. Our current reserves are £43,650. ## GOING CONCERN The Trustees have reviewed the projected operations and activities of the charity including a one-year projected cash flow forecast. After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. More information about using the going concern basis can be found in the Accounting Policies. 12 5 ## GOVERNING DOCUMENT Clowns Without Borders UK was established by Trust Deed on 8th May 2014 as a charitable trust. Our Trust Deed sets out the objects and powers of the charity and is governed by our Articles of Association. Our Articles of Association provide that Clowns Without Borders UK must have a minimum of three trustees and the present members of the board are listed in this report. ## APPOINTMENT OF TRUSTEES Trustees are elected onto the Board and serve for two years. This is renewable to retain continuity and specific skills. Board meetings occur four times a year and also include one Trustee away day. Trustee recruitment is led by our Chairperson. We assess the strengths of the Board and the skills that we need for effective governance on an ongoing basis. We have an open trustee recruitment process and advertise our trustee positions on dedicated online platforms, our website and through social media. All our trustees are interviewed by the Chair and CEO and elected onto the Board after references and background checks are complete. ## TRUSTEE INDUCTION All new Trustees : - Receive an induction pack that contains key information about Trustees’ legal duties and responsibilities under Charity and Company Law, the Charity Commission guidance on public benefit, the Charity’s Articles of Association and detailed organisational information. Meet with the charity’s Chairperson and CEO. Attend a Board meeting as an observer before becoming a member. - Complete UNICEF’s comprehensive “Introduction to Child Protection” training. We also provide training to ensure trustees are informed about changing requirements. ## AFFLIATIONS Clowns Without Borders UK is a member of Clowns Without Borders International, which includes 13 country chapters. Each chapter is independently constituted but follows a shared Code of Ethics. We meet online four times a year and gather in person every two years to share best practices and discuss policies. CWB UK frequently partners with other chapters to maximise our resources, broaden our impact, and engage with a global network of artists. 13 5[13] ## ORGANISATION The Board of Trustees administers the Charity. The Trustees appoint the Chief Executive to manage the day-to-day operations of the Charity. Trustee meetings are held four times a year along with an annual strategic away day. ## REMUNERATION OF KEY MANAGEMENT PERONNEL The Director’s pay is reviewed annually by the Board of Trustees, to ensure pay is fair and in line with other charities of a similar size. ## RISK MANAGEMENT Clowns Without Borders UK’s main risks are identified within our Risk Register. To help the charity to mitigate risk, we: 1) Review principal risks and uncertainties at every Board meeting. 2) Review and update policies, systems and procedures so they are current and mitigate any risks identified. 3) Have clear processes in place to minimise or manage any potential impact on the charity and the people who use it, should those risks materialise. ## STATEMENT OF TRUSTEES’ RESPONSIBILITIES The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements under UK Law and Accounting Standards. This requires Trustees to prepare financial statements for each financial year. These must give a true and fair view of the state of affairs of the charity and the application of its resources, including income and expenditure. In preparing these financial statements, the Trustees are required to: - Select suitable accounting policies and apply them consistently Observe the methods and principles in the Charities SORP Make judgments and accounting estimates that are reasonable and prudent - State whether applicable UK accounting standards have been followed - Subject to any departures, disclose and explain in the financial statements - Prepare the accounts on a goingconcern basis unless it is inappropriate - Presume that the charity will continue in business The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the charity's financial position and enable them to comply with the Charities Act, 2011. They are responsible for safeguarding the charity's assets and for taking reasonable steps to prevent and detect fraud and other irregularities. 14 ## OUR BOARD OF TRUSTEES ## ADMINISTRATIVE DETAILS **Wendy Lanchin** Chairperson **Charity Reg Number:** 1156987 ## **Mathew Downer** Senior Insights Manager, Mobile for Humanitarian Innovation, A _ppointed 20th June 2023_ ## **Registered Address:** Dean House, Skircoat Green, Halifax, HX3 0SA ## **Ed King** Partnerships Specialist, UNICEF R _esigned on 29th August 2023_ ## **Bankers:** HSBC, 95 Gloucester Rd, London, SW7 4SS ## **Dr. Unni Krishnan** Global Humanitarian Director, Plan International ## **Dr. Sharon McClenaghan** Monitoring and Evaluation Consultant, Owl RE, _appointed 20th June 2023_ ## **Independent Examiner:** Charles SSempijja FCA, NFP Accountants Ltd, Chartered Accountants, 86-90 Paul Street, London, EC2A 4NE ## **Annabel Morgan** ## PUBLIC BENEFIT Artist and facilitator ## **Milica Vukovic-Smart** Fundraiser, NHS A _ppointed 18th September 2023_ In setting our activities each year, our Trustees have regard for the Charity Commission's general guidance on public benefit and how this relates to Clowns Without Borders UK's work. This report of the trustees was approved by the board on 10th October 2024 and signed on their behalf by: Wendy Lanchin Chairperson 15 5 **CLOWNS WITHOUT BORDERS** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** ## **For the year ended 31 December 2023** I report to the trustees on my examination of the accounts of the above charity for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). ## **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 which gives me cause to believe that in, any material respect: - **1.(1)** accounting records were not kept in accordance with section 130 of the Act; or - **2.(2)** the accounts do not accord with the accounting records. I understand that the financial statements have been prepared to give a 'true and fair' view, and have departed from the Charities (Accounts and Reports) Regulations 2008, only to the extent required to provide a 'true and fair view'. This departure has involved following SORP 2015 FRS102, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005), which is referred to in the exitent regulations, but has since been withdrawn. 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. ## **Charles Ssempijja, FCA** NfP Accountants Ltd Chartered Accountants 3rd Floor, 86-90 Paul Street London 10 October 2024 EC2A 4NE Date: …………………………. 16 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** ## **STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2023** |**Unrestricted **
**Funds**
**Notes**
**£**
**INCOME FROM**
Gifts, grants and donations
2
**100,990**
Investment income: bank interest
**256**
Workshops and performances
**3,868**
**TOTAL INCOME**
**105,114**
**EXPENDITURE ON**
Staff costs
3
**4,386**
Direct project costs
4
**790**
Legal & professional
5
**9,183**
General administrative costs
6
**3,532**
**TOTAL EXPENDITURE**
**17,891**
**NET MOVEMENT IN FUNDS**
**87,223**
**RECONCILIATION OF FUNDS**
TOTAL FUNDS AT 01 Jan 2023
**22,709**
**TOTAL FUNDS AT 31 Dec 2023**
**109,932**|**Restricted Total Funds**_Unrestricted_
**Funds**
**2023**
_Funds_
**£**
**£**
_£_
**323,227**
**424,217**
_26,634_
**-**
**256**
_-_
**-**
**3,868**
_5,112_
**323,227**
**428,341**
_31,746_
**37,015**
**41,401**
_31,758_
**274,439**
**275,229**
_(13,638)_
**717**
**9,900**
_6,678_
**4,469**
**8,001**
_4,453_
**316,640**
**334,531**
_29,251_
**6,587**
**93,810**
_2,495_
**44,900**
**67,609**
_40,564_
**51,487**
**161,419**
_43,059_|_Restricted Total Funds_
_Funds_
_2022_
_£_
_£_
_215,885_
_242,519_
_-_
_-_
_-_
_5,112_
_215,885_
_247,631_
_3,057_
_34,815_
_188,826_
_175,188_
_7,140_
_13,818_
_623_
_5,076_
_199,646_
_228,897_
_16,239_
_18,734_
_8,311_
48,875
_24,550_
_67,609_|_Restricted Total Funds_
_Funds_
_2022_
_£_
_£_
_215,885_
_242,519_
_-_
_-_
_-_
_5,112_
_215,885_
_247,631_
_3,057_
_34,815_
_188,826_
_175,188_
_7,140_
_13,818_
_623_
_5,076_
_199,646_
_228,897_
_16,239_
_18,734_
_8,311_
48,875
_24,550_
_67,609_| |---|---|---|---| ||||_247,631_| ||||_34,815_
_175,188_
_13,818_
_5,076_| ||||_228,897_| ||||| ||||_18,734_
48,875| ||||_67,609_| All income and expenditure derive from continuing activities. Income and expenditure are analysed on a 'natural basis', taking advantage of section 4.6 of the SORP 2015 (FRS102) relating to smaller charities. 17 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** ## **BALANCE SHEET As at 31 December 2023** |**Notes**
**CURRENT ASSETS**
Debtors: trade debtors
Cash at bank and in hand
**CREDITORS: amounts falling**
**due within one year**
9
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Restricted funds
10
General fund (unrestricted)
10
**TOTAL FUNDS**|**2023**
**£**
**£**
**250**
**162,129**
**(960)**
**161,419**
**161,419**
**£ **
**31,137**
**130,282**
**161,419**
**£ **|**2023**
**£**
**£**
**250**
**162,129**
**(960)**
**161,419**
**161,419**
**£ **
**31,137**
**130,282**
**161,419**
**£ **|_£_
_-_
_68,329_
_(720)_|_2022_
_£_
_67,609_| |---|---|---|---|---| |||||| |||**161,419**
**£ **||_67,609_
_£_| |||**31,137**
**130,282**||24,550
_43,059_| |||**161,419**
**£ **||_67,609_
_£_| 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 UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. They were approved, and authorised for issue, by the directors on 10th October 2024 and signed on their behalf by:- Wendy Lanchin Trustee 18 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** ## **1. ACCOUNTING POLICIES** ## _**Basis of preparation of financial statements**_ Clowns without Borders is a public benefit entity for FRS102 reporting. The charity is a non-company charity, registered at the Charity Commission in England & Wales, registration number 1156987. Its registered office address is 118 Sternhold Avenue, London, SW2 4PP. The accounts are presented in GBP rounded to £1. The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, as updated on 2 February 2016 (SORP 2015), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Income and expenditure have been analysed on a 'natural basis', taking advantage of section 4.6 of the SORP. The effect of events relating to the year ended 31 December 2023 which occurred before the date of approval of the financial statements by the Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 December 2023 and the results for the year ended on that date. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following SORP 2015 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005) which has since been withdrawn. ## _**Going concern**_ The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Key judgements that the charity has made which have a significant effect on the accounts include estimating income and expenditure for the next 12 months. ## _**Statement of Cash Flows**_ The Company has taken advantage of the exemption conferred by Section 1 of FRS102 in relation to the Statement of Cash Flows. ## _**Income**_ All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. Grants which have a restriction as to timing are recognised over the period for which they are given. The value of services provided by volunteers has not been included in the accounts. 19 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** ## _**Fund accounting**_ General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Statutory grants which are given as contributions towards the Charity's core services are treated as unrestricted. ## _**Expenditure and irrecoverable VAT**_ Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All the expenditure of the charity is in the furtherance of its charitable activities and includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs. ## _**Tangible fixed assets**_ All assets costing more than £2,000 are capitalised. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: - Office equipment 5 years ## _**Debtors**_ Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## _**Cash at bank and in hand**_ Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## _**Creditors and provisions**_ Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 20 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** ## **2. GRANTS AND DONATIONS** |**GRANTS AND DONATIONS**||||| |---|---|---|---|---| |Individual donations
Corporate donations
Grants
Legacies
Events
Funding partners*|**Unrestricted**
**Funds**
**2023**
**£**
**10,506**
**6,019**
**-**
**80,000**
**4,465**
**-**
**100,990**
**£**|**Restricted**
**Funds**
**2023**
**£**
**213**
**1,000**
**64,071**
**-**
**-**
**257,943**
**323,227**
**£**|**Total**
**Funds**
**2023**
**£**
**10,719**
**7,019**
**64,071**
**80,000**
**4,465**
**257,943**
**424,217**
**£**|_Total_
_Funds_
_2022_
_£_
_20,121_
_11,349_
_56,032_
_-_
_-_
_155,017_| |||||_242,519_
_£_| * Funding partners include other international development organisations that we have partnered with to deliver project activities. ## **3. STAFF COSTS AND NUMBERS** |Management consultancy
Other staff costs
- Travel & subsistence
- Welfare|**Unrestricted**
**Funds**
**2023**
**£**
**4,156**
**230**
**-**
**4,386**
**£**|**Restricted**
**Funds**
**2023**
**£**
**36,678**
**337**
**-**
**37,015**
**£**|**Total**
**Funds**
**2023**
**£**
**40,834**
**567**
**-**
**41,401**
**£**|_Total_
_Funds_
_2022_
_£_
_34,697_
_112_
_6_| |---|---|---|---|---| |||||_34,815_
_£_| The average weekly number of staff in the year (headcount) was 1.4 (2022 - 1). One key management staff received total remuneration of £26,945 (2022 - £20,000). No employees received remuneration in excess of £60,000 (2022 - the same). 21 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** ## **4. DIRECT PROJECT COSTS** |Project costs
Props, Costumes, etc.
Accommodation
Artist and Facilitator fees
International travel
Project management
Project staff costs
Monitoring and evaluation
Communications
Costumes|**Unrestricted**
**Funds**
**2023**
**£**
**-**
**5**
**154**
**489**
**142**
**-**
**-**
**-**
**-**
**-**
**790**
**£**|**Restricted**
**Funds**
**2023**
**£**
**145,886**
**540**
**10,150**
**42,903**
**8,946**
**32,677**
**-**
**12,031**
**21,207**
**99**
**274,439**
**£**|**Total**
**Funds**
**2023**
**£**
**145,886**
**545**
**10,304**
**43,392**
**9,088**
**32,677**
**-**
**12,031**
**21,207**
**99**
**275,229**
**£**|_Total_
_Funds_
_2022_
_£_
_121,872_
_1,539_
_3,076_
_11,573_
_4,442_
_14,477_
_7,426_
_6,010_
_4,729_
_44_| |---|---|---|---|---| |||||_175,188_
_£_| Project Costs primarily consist of payments to strategic collaboration with Clowns Without Borders Sweden (CWB Sweden) for Project Laughter, which focused on Ukraine Response efforts in Romania, Moldova, Poland and Ukraine. The costs, incurred by CWB Sweden covered international artist fees, travel, transport, food, accommodation, and artist per diems. ## **5. LEGAL AND PROFESSIONAL COSTS** |Fundraising Costs
Accountancy
Independent examiner's fees|**Unrestricted**
**Funds**
**2023**
**£**
**8,203**
**20**
**960**
**9,183**
**£**|**Restricted**
**Funds**
**2023**
**£**
**137**
**580**
**-**
**717**
**£**|**Total**
**Funds**
**2023**
**£**
**8,340**
**600**
**960**
**9,900**
**£**|_Total_
_Funds_
_2022_
_£_
_12,932_
_166_
_720_| |---|---|---|---|---| |||||_13,818_
_£_| 22 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** ## **6. ADMINISTRATIVE COSTS** |**ADMINISTRATIVE COSTS**||||| |---|---|---|---|---| |Training
Rents - Rehearsal space
Postage and stationery
Subscriptions
IT software, Consumables
Other Governance Expenses
Bank charges
Sundry expenses|**Unrestricted**
**Funds**
**2023**
**£**
**73**
**-**
**10**
**-**
**1,491**
**1,809**
**149**
**-**
**3,532**
**£**|**Restricted**
**Funds**
**2023**
**£**
**525**
**2,037**
**-**
**-**
**464**
**-**
**1,407**
**36**
**4,469**
**£**|**Total**
**Funds**
**2023**
**£**
**598**
**2,037**
**10**
**-**
**1,955**
**1,809**
**1,556**
**36**
**8,001**
**£**|_Total_
_Funds_
_2022_
_£_
_74_
_695_
_36_
_696_
_2,512_
_549_
_471_
_43_| |||||_5,076_
_£_| ## **7. TRUSTEES** During the year, one trustee, who is also the charity's Artistic Representative, received £5,341 in charges for project work undertaken as an artist (2022 - £2,017), including expeses. No other trustees received remuneration in the year (2022 - the same). No other trustees received reimbursement for out of pocket expenses (2022 - the same). ## **8. CORPORATION TAX** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 23 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** |**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accruals
**10. STATEMENT OF FUNDS**|**2023**
**£**
**960**
**960**
**£**|_2022_
_£_
_720_| |---|---|---| |||_720_
_£_| |||| |**STATEMENT OF FUNDS**|||| |---|---|---|---| |**Brought**
**Forward**
**£**
**2023**
Poland - Ukraine
Response
**189**
Ukraine 2024
**-**
Project Laughter
(Romania, Germany,
Poland, Moldova)
**(16,110)**
Romania - Ukraine
Response
**78**
Mozambique - MHM
**2,003**
Children's Board
**4,621**
FR - The Fore
**7,657**
Turkey - Project Wiggle
**23,876**
Mines Advisory Group
**2,236**
Total restricted funds
**24,550**
Unrestricted general fund
**43,059**
Total funds
**67,609**
**£**
_2022_
_Restricted funds_
_Poland - Ukraine_
_Response_
_-_
_Project Laughter_
_(Romania, Germany,_
_Poland, Moldova)_
_-_
_Romania - Ukraine_
_Response_
_-_
_Mozambique - MHM_
_6,075_
_Children's Board_
_-_
_FR - The Fore_
_-_
_Turkey - Project_
_Wiggle_
_-_
_Mines Advisory Group_
_2,236_
_8,311_
_Unrestricted fund_
_40,564_
_Total funds_
_48,875_
_£_|**Incoming**
**Resources**
**£**
**-**
**10,000**
**257,943**
**-**
**6,000**
**669**
**-**
**48,615**
**-**
**323,227**
**105,114**
**428,341**
**£**
_10,187_
_151,055_
_9,836_
_-_
_6,021_
_14,910_
_23,876_
_-_
_215,885_
_31,746_
_247,631_
_£_|**Resources**
**Transfers &**
**Expended Gains / Losses**
**£**
**£**
**(189)**
**-**
**-**
**-**
**(238,178)**
**-**
**(78)**
**-**
**-**
**-**
**(5,290)**
**-**
**(7,657)**
**-**
**(64,080)**
**-**
**(1,168)**
**-**
**(316,640)**
**-**
**(17,891)**
**-**
**(334,531)**
**£**
**Nil**
**£**
_(9,998)_
_-_
_(167,165)_
_-_
_(9,758)_
_-_
_(4,072)_
_-_
_(1,400)_
_-_
_(7,253)_
_-_
_-_
_-_
_-_
_-_
_(199,646)_
_-_
_(29,251)_
_-_
_(228,897)_
_£_
_Nil_
_£_|**Carried**
**Forward**
**£**
**-**
**10,000**
**3,655**
**-**
**8,003**
**-**
**-**
**8,411**
**1,068**| ||||**31,137**
**130,282**| ||||**161,419**
**£**| ||||_189_
_(16,110)_
_78_
_2,003_
_4,621_
_7,657_
_23,876_
_2,236_| ||||_24,550_
_43,059_| ||||_67,609_
_£_| 24 **CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** ## Description of funds Romania - Ukraine Response: Delivery of psychosocialf first aid through laughter and play to children Impacted by the conflict in Ukraine. Project Laughter - (Romania, Poland, Ukraine and Moldova) Ukraine Response: Delivery of psychosocial first aid through laughter and play to children impacted by the conflict in Ukraine as well as training local artists and NGO staff/volunteers. The project falls over two years and the total budget is £362,306. The second payment in 2023 will cover the shortfall in 2022. MHMozambique supports the physical and psychosocial health of children and adolescents by using a play-based approach to support learning and understanding about health and menstruation. Children's Board: Funding to centre children’s voices in the governance of the charity. FR - The Fore: Funding to establish income-generating activities for the charity. Turkey - Project Wiggle: Providing psychosocial first aid through laughter and play to children impacted by the war in Syria including training local artists and NGO staff/volunteers. Mines Advisory Group supported Clowns Without Borders UK to make life-saving messages more playful, engaging and memorable for children in Somalia, Lebanon, Iraq and Vietnam. ## **11. ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Current assets
Creditors due within one year
_2022_
_Current assets_
_Creditors due within one year_
_Total funds_|**General**
**Funds**
**2023**
**£**
**131,242**
**(960)**
**130,282**
**£**
_43,779_
_(720)_
_43,059_
_£_|**Restricted**
**Funds**
**2023**
**£**
**31,137**
**-**
**31,137**
**£**
_24,550_
_-_
_24,550_
_£_|**Total**
**Funds**
**2023**
**£**
**162,379**
**(960)**
**161,419**
**£**
_68,329_
_(720)_
_67,609_
_£_|_Total_
_Funds_
_2022_
_£_
_68,329_
_(720)_| |---|---|---|---|---| |||||_67,609_
_£_| |||||| 25 ## **STANDING TOGETHER Thank you for standing in solidarity with** ## **us.** Laughter and play are crucial for the positive, healthy development of all children, everywhere. It’s why we want to share sustainable high-quality play experiences for one million more children impacted by conflict and extreme weather in the next ten years. This mission is only possible because of your vital support. Thank you for standing up for children and cheering us on. **Stay up to date with all the latest news** **clownswithoutbordersuk** **clownswithoutborders** Mail **hello@clownswithoutborders.org.uk** Web **www.clownswithoutborders.org.uk** Registered Address **Dean House, Skircoat Green, Halifax, HX3 0SA**