## Irise International
## Annual Report
For the year ending 31[st] December 2020
“It brought back life for us because I was stuck and stranded” Beatrice, single mother Uganda
“I could never have imagined the impact of such kindness to my mental wellbeing.” Helen, Asylum seeker, UK
## Contents
Legal and Administrative Information .......................................................................................................... 3 Objectives and Activities ................................................................................................................................ 4 Achievements and Performance ................................................................................................................... 5 Bringing Together- the theme of 2020 ......................................................................................................... 8 Plans for 2021 ................................................................................................................................................. 9 Staff and Volunteers ..................................................................................................................................... 12 Financial Performance and Policies ............................................................................................................ 12 Structure, Governance and Management.................................................................................................. 13
## Legal and Administrative Information
## **Trustees**
Linda Baines (Chair)
Catherine Sullivan (The Treasurer- stepped down 4/2/21) Rowena Collings (The Treasurer- appointed 4/2/21)
Falguni Raja
Chloe Reeves
Joanne Nakakawa-Hampson
Cianne Jones
Sophie Rowson
Kirstine Szifris
## **Executive**
Emily Wilson (CEO)
## **Principal Address**
7 Castle Street
Sheffield
S3 8LT
Website: www.irise.org.uk Contact: info@irise.org.uk Registered charity number: 1157722
## Objectives and Activities
Charity objectives (as stated in governing document):
THE ADVANCEMENT OF EDUCATION, THE PRESERVATION AND PROTECTION OF GOOD HEALTH AND THE PREVENTION OR RELIEF OF POVERTY AMONG WOMEN AND GIRLS BY WORKING TO IMPROVE SANITATION AND HEALTH EDUCATION IN THEIR COMMUNITIES AND SCHOOLS, WITH A FOCUS ON SUB SAHARAN AFRICA AND THE UK.
We are an award winning, global leader in menstrual health programming, research, advocacy and policy development. Our vision is a world where everyone can realise their potential, unlimited by their periods. We support young people and their communities in the UK and East Africa to overcome period related barriers through delivering practical programmes, undertaking innovative research and advocating for policy and practice change. We believe that when we are led by young women and informed by robust evidence, long lasting social change can be achieved.
The charity’s 2019-2024 strategic plan is focused around these objectives:
1. Test and promote evidence-based approaches to overcoming menstrual related challenges
2. Collaborate with academia to conduct and facilitate research to evidence impact and improve menstrual health interventions.
3. Disseminate learning and advocate for policy and practice change to improve young people’s experience of menstruation in the UK and East Africa.
4. Expand our work to include the most marginalised and vulnerable groups
At the start of the covid-19 pandemic, following a rapid consultation with our community, we launched an interim emergency strategy:
Irise took action across 3 strands:
_**Ensuring Provision-**_ immediate support for overlooked gender specific needs.
_**Providing Protection-**_ safeguard vulnerable young people.
_**Restoring Power**_ - amplify the experiences and priorities of those we support.
This year’s annual report summarises work undertaken within this strategy and progress towards the overarching theme of the original 2020 Annual Plan- ‘Bringing Together.’
## Achievements and Performance
_**Ensuring Provision-**_ immediate support for overlooked gender specific needs.
- Worked in partnership with local government in Jinja, Uganda to provide 1,376 emergency support packages to the most vulnerable households in the communities where we implement. Packages included menstrual products, soap and health information and targeted child headed households, girls with disabilities and young, single mothers. This will transition into Back to School support in 2021.
- Provided 3,800 empowerment packs to marginalised women and girls in South Yorkshire containing menstrual products, toiletries, health & wellbeing information and signposting to other services. Recipients include young carers, victims of rape and domestic abuse, asylum seekers and women from ethnic minority backgrounds and low-income households. Funding has been secured to increase these efforts in early 2021 and reach a further 3,000 women and girls.
“It made quite a few people emotional when they came to pick them up because it was like ‘someone remembered me, this is going to help me’;" UK emergency response partner distributing empowerment packs
“It brought back life for us because I was stuck and stranded, we experienced improved health from the counselling provided, children are at least happy, pads provided gave comfort to my daughter and that saved me from extra costs.” Beatrice, single mother
_**Providing Protection-**_ safeguarding vulnerable young people.
- Launched an interim safeguarding strategy in partnership with local government and community in Uganda including training for community leaders and champions, local radio show and direct safeguarding intervention and counselling for 512 households.
- Enabled a women-led community business to manufacture facemasks, protecting their income and their community from the risk of infection.
- Brought together over 100 diverse, young advocates in the UK to support each other and campaign for a response that leaves no one behind, including a Helping Hand campaign to raise awareness around domestic violence and how to get help and the creation of a virtual art exhibition on the theme of collective power to support young people’s mental health during the second lockdown.
“My siblings stopped going to the neighbours to beg for food like they used to. I stopped asking for sanitary pads from my dad and the little money given to him by well-wishers could be used for buying food and not pads.”
Kauma, 13 year old girl, Uganda
“Being an asylum seeker on less than £40 pound a week with fibroids has not been easy [...] The stress I go through every month whenever my period is approaching disappeared immediately [when I received your menstrual products]. I guess we don't sometimes appreciate the gravity of a little kindness. I could never have imagined the impact of such kindness to my mental wellbeing.” Helen, asylum seeker, UK
_**Restoring Power**_ - amplifying the experiences and priorities of those we support.
- Hosted One World Period in May 2020- a 12 hour live stream bringing together over 100 people and reaching over 1,000 via the live feed including young activists and academics and organisations working to end period poverty and shame across the UK and East Africa.
- We signed a joint statement with over 50 women sector organisations in the UK, calling for the government to make women visible in the Coronavirus response.
- Spoke at a global webinar hosted at Columbia University to help people include periods in their response to the pandemic and inputted into a UNICEF briefing.
- Two masters students in the UK ‘Empower Period’ community dedicated their dissertations to understanding and amplifying the voices of young women and girls in our UK community and network. They found:
- 64% think the gender gap will be worse as a result of lockdown
- 1 in 8 were struggling to access menstrual products
- 1 in 4 were struggling to access sexual and reproductive health services
As one of the students, Chloe Guinness, concluded,
_“Women's voices have been crowded out in favour of male-dominated rhetoric about fighting a war. There is marginalisation of women's voices in national planning - both around the pandemic and Brexit. Hasty decisions are being taken, often behind closed doors, by predominantly men. These decisions will shape our country and society for years to come. They must include and work for women and girls too. We_
_need to re-establish the Period Poverty Taskforce to ensure these issues are discussed at the heart of Government, and both Parliament and Whitehall take some visible responsibility for them.”_
- We are undertaking needs Assessments and consultations in both contexts which will culminate in the launch of reports and advocacy campaigns to put the priorities of marginalised young women and girls on the agenda in 2021.
- 10 Million Futures Report for East Africa calls for urgent action to protect the futures of girls at risk of school drop out because of the pandemic- jeopardising a decade of progress.
- Young and Female; the Double Disadvantage for the UK calls for urgent action to unlock the potential of young women to enable a rapid and resilient recovery.
_“Many girls’ [futures] are getting spoilt because of the situation at hand, and if things were good, many would study. And now things are not good, many have been forced into early marriages, pregnancies._ _**If we get help, many of us would go back to school, and we can achieve our dreams and become future leaders** .”_ Hellen, 17-year-old schoolgirl, 10 Million Futures
_“We have struggled with declining mental health, loss of income and an overwhelming loss of control. We have lost control over our health, our futures, our relationships, our safety and more. This report highlights that for all women, but especially those who are marginalised by their class, disabilities or skin colour, this lack of control is becoming dangerous to our physical and mental wellbeing.”_ Aisha, 21 year old young women, Young and Female; The Double Disadvantage
Thanks to our funders and supporters who helped us respond quickly to the urgent needs of the people we support:
## Bringing Together- the theme of 2020
Irise’s focus for 2020 was to bring together the people and organisations required to reach every young person with the support they need to realise their potential, unlimited by their periods. Although we experienced significant disruption to our plans the pandemic only reaffirmed the power of our global community and the strength of moving forward together and we were able to make significant progress towards developing the Irise group and its partnerships and positioning.
- In partnership with Irise International, Irise Institute East Africa recruited a new Regional Director who worked with Irise International’s CEO to engage the whole Irise community and extended network in developing a new global strategic framework to guide our work. This framework outlines the fundamental principles of Irise that all groups and individuals who are part of the global community aspire to uphold and was approved at the first board to board meeting between the two organisations. It lays the groundwork for all future collaboration and growth of the Irise group.
- Irise Institute East Africa also worked with Irise International to begin to bring together grassroots groups and community-based organisations across East Africa in preparation for collective advocacy and capacity building in 2021.
- In the UK, Irise brought together the 200+ young activists and youth-led groups working to end period poverty and shame into the Empower Period Forum and Network to develop their own national campaign to end period poverty and shame in the UK in 2021.
## Plans for 2021
Our Annual Plan for 2021 combines our original 2019-2024 Strategy with our interim covid-19 strategy and the learning gained from the experiences of the last 12 months. It also aligns with and champions Irise’s first Global Strategic Framework created by Irise International and Irise Institute East Africa to guide the Irise group into a new phase of growth and development.
**1. Spearhead the creation and expansion of a global Irise community that can shape the global gender equality agenda.**
- _a. Establish structures for global community building_
The coronavirus crisis has taught us that we are stronger when we stand together as one group and that our diversity of experience makes us more resilient and effective. Across the Irise group there is an appetite to expand and represent a larger community united around the values Irise represents. Irise International is well positioned to champion this development. Activities under this objective will include establishing a global advisory group to deepen our relationships with experts and influencers who can support our work, finalising a Global Strategic Framework and Memorandum of Understanding and holding board to board meetings to deepen our collective understanding of what Irise stands for. Identifying and building relationships to enable new resources and funds to support further expansion will also be critical.
**2. Support young people and their communities across the contexts where we work to recover from the covid-19 crisis and resume progress towards Sustainable Development Goal 5; Achieve Gender Equality and Empower All Women and Girls by 2030.**
- _a. Complete delivery of our emergency response_
- _b. Launch recovery initiatives in both contexts_
- _c. Launch our Needs Assessment reports and advocate for their recommendations to be addressed by relevant stakeholders_
Last year Irise stood with the most vulnerable young women and girls in our community. We must deliver our existing commitments to them and pave the way for a strong and rapid recovery. This includes in-depth needs assessments in both contexts to understand young women and girls experiences and priorities for the future. This will inform our recovery efforts, along with our new global strategic framework and will help us adapt our existing period equality programming to meet emerging need.
**3. Champion diverse leadership and enable more young women to realise their potential to lead and shape a more inclusive agenda.**
- _a. Launch Empower Period Award to celebrate and build community around transformational leadership_
- _b. Establish Irise Mentorship Circle_
- _c. Establish Equality Subcommittee at board level to champion and develop equality agenda within Irise_
- _d. Develop and fund young women’s focused leadership initiatives across the contexts where we work_
The global pandemic has been a huge threat to the progress that has been made towards gender equality and women’s rights over the last decade. The UNDP’s first gender social norm in 2020 index
revealed that despite substantial progress in basic participation progress towards broader empowerment was stalling. To build more resilient and meaningful progress we need to address the root causes of period and gender inequality by empowering more women and girls to lead and increase representation of their experiences and priorities in decision making spaces.
4. **Realise period equality across the contexts where we work through a combination of project delivery, learning focused work and advocacy- working to realise the UK government target of ending period poverty and shame in the UK by 2025 and globally by 2030** .
- _a. Run and support Empower Period Forum to undertake national advocacy towards period poverty and shame in the UK_
- _b. Scale up period friendly schools in Uganda in partnership with IIEA_
- _c. Build community of menstrual health programming best practice in East Africa_
We know that progress towards period equality is at risk and that addressing the drivers of the issue will help a rapid and resilient recovery for young women, girls and all people with periods. It is critical that we continue our work to realise period equality across the contexts where we work in line with original commitments and goals. In Uganda this means completing our work to develop and scale a period friendly school intervention in partnership with government alongside enabling other organisations across the region to replicate best practice. In the UK it means bringing together the period equality movement and channelling national advocacy on this issue. It also means applying our new Global Strategic Framework to the issue in both contexts to identify areas where Irise can focus efforts to catalyses holistic and sustainable progress towards a world where no one is held back by their period.
Our learning priorities:
1. Social change- developing our model of community-led social change across the contexts where we work.
2. Leadership- developing an Irise leadership model and intervention across the contexts where we work.
3. Power and voice- understanding and identifying policy interventions to increase the representation of young people, particularly young women, in national decision making spaces in the UK.
4. School and community-based period friendly interventions in East Africa: evaluating the impact of our intervention on girls’ educational outcomes to support national scale up.
5. Economic Empowerment and Period Poverty- understanding the links between economic empowerment, period poverty and broader empowerment of women and girls in Uganda to inform the next phase of our work in this space.
6. Gender based violence and period poverty- understanding the links between period poverty and gender based violence and identifying opportunities and methods of intervention.
7. Menstrual Wellness- understanding and developing interventions to address unmet menstrual health need within the health system in Uganda.
Our advocacy priorities:
1. Enabling young people, particularly young women to have more voice and power in the UK, identifying and advocating for changes to our democracy that enable their experiences and priorities to be represented more effectively in national decision making. To support the creation of a more equal and sustainable society for all.
2. Supporting all girls back into school in East Africa- advocating for them to remain a funding priority for the UK government and other stakeholders and for the Uganda government to prioritise their return to school in recovery efforts. So that the progress of the last decade will not be lost and to catalyse a quick and resilient recovery through their contributions to their societies.
## Staff and Volunteers
The total staff count for Irise internationally at the end of 2020 was 5 full time staff in the UK and 10 full time staff in East Africa. The East African team was made up entirely of Ugandan nationals
## Financial Performance and Policies
## **Incoming Resources**
Incoming resources for the year was £261,270. The distribution of the payments received is as follows: £6,850 from public donations and other income sources towards unrestricted funds and £248,456 in grants from trusts and foundations as well as £5,974 in public donations towards restricted funds.
## **Resources Expended**
Total expenditure for the year was £188,046.
## **Reserves Policy**
Irise International holds in reserves 3-6 months current running costs from unrestricted and eligible restricted sources provided restrictions allow for funds to be spent in this way.
## **Grant making Policy**
Irise International works with partner organisations that contribute specific expertise to the execution of its programmes. Grants payable to partner organisations are made in line with Irise’s strategic objectives. The grants contribute directly towards the development of the charity’s programmes by helping local organisations provide sustainable benefits for communities, and they are therefore considered part of furthering Irise International’s own objectives. Irise International monitors all grants in accordance with the relevant grant agreement.
## Structure, Governance and Management
## **Board of Trustees**
Irise International is a Charitable Incorporated Organisation (CIO) registered with the UK’s Charity Commission. It is governed by a constitution. The Board of Trustees comprises 8 people who are responsible for the supervision of the management of all the affairs of Irise International. Board meetings are held four times a year, at the end of every quarter. Trustee recruitment and appointment is done based on the specific skills required, the nomination of an existing trustee and is voted upon. No other organisation or body has the right to appoint trustees to the charity.
## **Trustees’ Responsibilities**
The board of trustees is responsible for ensuring that all the activities are within UK law and fall within the agreed charitable objectives. Its work includes setting strategic direction and agreeing the financial plan. The trustees are responsible for maintaining proper accounting records which reveal the financial position of the charity with reasonable accuracy at any given time. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or any other irregularities. The board delegates day to day running of the charity to the Executive Directors and acts on advise and information from regular meeting with members of the Executive Team.
## **Risk Management**
The trustees actively review the major risks that the charity faces on a regular basis, together with an annual review of the financial systems. The trustees have taken steps to put in place and regularly review a reserves policy as detailed in the financial statements. The trustees regularly review the risks the organisation faces through an organisational risk management process and have identified those risks which the charity faces and confirm that they have established systems to mitigate significant risks.
## **Equal Opportunities**
Irise International is a charity committed to the promotion of equal opportunity. It takes affirmative action to ensure women and girls have equal access to education and employment. In carrying out this objective Irise treats individuals with respect within the organisation and in the field. Wherever possible we create a broad base for consultation and decision-making. To accomplish the overall objectives as expressed in the Constitution Irise will:
Comply with all applicable laws and regulations governing employment in the UK and host country which include the Equal Pay Act 1970; Race Relations Act 1976; Sex Discrimination Acts 1975; Disability Discrimination Act 2005; Employment Equality (Religion or Belief) Regulations 2003, Employment Equality (Sexual Orientation) Regulations 2003 and the Employment Equality (Age) Regulations 2006 as amended from time to time;
Provide equal opportunity to all employees and to all applicants for employment;
In employment, prohibit unlawful discrimination or harassment because of race, colour, nationality, religion or religious beliefs, ethnic or national origin, age, gender, marital status, civil partnership or gender reassignment, sexual orientation or disability;
Advise all employees or respective employees of Irise’s Equal Opportunities Policy;
Pay particular attention to recruitment procedures, probationary periods, terms and conditions of employment, dismissal, leave, promotion and deployment patterns;
Develop mechanisms for resolving grievances about unfair discrimination and harassment;
Review its Equal Opportunities Policy on a regular basis Liability of Members Irise International is a registered Charitable Incorporated Organisation, limited by guarantee. The trustees have guaranteed the liabilities of the charity up to £1 each. Public Benefit The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Commission in determining the activities undertaken by the Charity.
Signed on behalf of the Trustees,
Linda Baines, Chair of the Board of Trustees
29/10/2021
## **Irise International CIO**
## **Independent examiner’s report for the year ended 31 December 2020**
I report to the charity trustees on my examination accounts of Irise International (“the Charity”) for the year ended 31 December 2020.
## **Respective responsibilities of trustees and examiner**
As the trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the consolidated accounts of the Group in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts for the Charity are not required by charity law to be audited and have chosen instead to have an independent examination. 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 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. Basis of independent examiner’s report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Charity and its subsidiary as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.
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
## _C M Sullivan_
Catherine Sullivan Date: 29/10/21
FCA DipCha
5 Marneys Close,
Epsom
KT18 7HR
## **Irise International**
## **Registered Number: CE002215**
## **Statement of Financial Activities for the year ended 31 December 2020**
|**Income**
Income from grants and donations
Other income
**Total income**
**Expenditure**
Expenditure on generating funds
Expenditure on charitable activities
**Total Expenditure**
Net movement income for the year
Balance brought forward
**Balance carried forward**|**2019**
**Note**
**Unrestricted Restricted**
**Total**
**Total**
**£**
**£**
**£**
**£**
2
6,160
254,420
260,580
192,537
690
690
18
**6,850**
**254,420**
**261,270**
**192,555**
3
1,073
35,782
36,855
30,390
3
151,191
151,191
114,889
**1,073**
**186,973**
**188,046**
**145,279**
5,777
67,447
73,224
47,276
2,819
82,447
85,267
37,719
**8,596**
**149,894**
**158,490**
**84,995**
**2020**|**2019**
**Note**
**Unrestricted Restricted**
**Total**
**Total**
**£**
**£**
**£**
**£**
2
6,160
254,420
260,580
192,537
690
690
18
**6,850**
**254,420**
**261,270**
**192,555**
3
1,073
35,782
36,855
30,390
3
151,191
151,191
114,889
**1,073**
**186,973**
**188,046**
**145,279**
5,777
67,447
73,224
47,276
2,819
82,447
85,267
37,719
**8,596**
**149,894**
**158,490**
**84,995**
**2020**|**2019**
**Note**
**Unrestricted Restricted**
**Total**
**Total**
**£**
**£**
**£**
**£**
2
6,160
254,420
260,580
192,537
690
690
18
**6,850**
**254,420**
**261,270**
**192,555**
3
1,073
35,782
36,855
30,390
3
151,191
151,191
114,889
**1,073**
**186,973**
**188,046**
**145,279**
5,777
67,447
73,224
47,276
2,819
82,447
85,267
37,719
**8,596**
**149,894**
**158,490**
**84,995**
**2020**|
|---|---|---|---|
|**Balance Sheet as at 31 December 2020**||||
|||**2020**|**2019**|
||Note|**£**|**£**|
|Cash at bank and in hand||159,036|108,545|
|Creditors|5|(545)|(23,550)|
|**Total Net Assets**||**158,491**|**84,995**|
|Unrestricted funds||8,596|2,547|
|Restricted funds||149,894|82,447|
|**Total funds**||**158,491**|**84,995**|
For the year ended 31 December 2020 the company is exempt from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with s476. The directors acknowledge their responsibilities in complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The accompanying notes form an integral part of these financial statements.
These financial statements were approved by the Trustees and authorised for issue on October the 29[th] 2021 and are signed on their behalf by:
## **Linda Baines, Chair of Trustees**
## **Irise International**
## **Notes to the financial statements**
## **For the year ended 31 December 2020**
1. Accounting policies
- 1.1 Basis of accounting
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 (FRS102) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Irise International meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are wholly recognised at historical costs or transaction value unless otherwise stated in the relevant accounting policy note(s). The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been under the historical cost convention.
## 1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The trustees have considered the impact of the coronavirus pandemic on the charity. The trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## 1.3 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the even that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
## 1.4 Expenditure
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to applicable expenditure headings.
Support and governance costs have been split between the fundraising and charitable activities based on staff time. Governance costs comprise all costs involving the public accountability of the
charity and its compliance with regulation and good practice. These costs related to statutory compliance and legal fees on constitutional matters.
Staff costs are allocated to activities on the basis of staff time spent on those activities. Costs of charitable activities include governance costs and an apportionment of support costs (shown in note 4).
## 1.5 Fixed assets
Expenditure on equipment, fixtures and fittings that exceeds £1,000 is capitalised. All fixed assets are initially recorded at cost. Currently the charity has no fixed assets.
## 1.6 Financial instruments
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial assets are recognised in the Charity’s statement of financial position when the Charity becomes party to the contractual provisions of the instrument. Financial assets are classified into specified categories. The classification depends on the nature and purpose of the financial assets and is determined at the time of recognition.
## 1.7 Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Other financial assets classified as fair value through the statement of financial activities are measured at fair value.
## 1.8 Pension costs
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the statement of financial activities.
## 1.9 Taxation
No provision for taxation is included in the financial statements as the charitable company is entitled to exemption from tax on income and gains applied to wholly charitable activities
## **Irise International**
**Notes to the financial statements (continued) For the year ended 31 December 2020**
|**2. Grants**|**2020**|**2019**|
|---|---|---|
||**£**|**£**|
|**Restricted funds**|||
|UKAD|52,827|66,852|
|Sustain for Life|1,392|5,716|
|Big Give/Circle/Waterloo||16,111|
|John Holmes Trust|7,541|6,125|
|Johns Hopkins University|2,988|4,486|
|Plan UK||8,424|
|Open Gate||1,000|
|Act for Change|50,000|50,000|
|Waterloo UK|30,500|22,300|
|Big Give 2019|7,294|600|
|Leeds F4G|1,500||
|Spiderwalk|1,378||
|Evan Cornish Foundation|10,000||
|Circle COVID|7,500||
|Act for Change training|5,000||
|YBS|2,000||
|Big Lottery|10,000||
|SYCDF|5,000||
|Waterloo COVID|15,000||
|Fore COVID|5,000||
|BFSS|10,000||
|Circle Soroti|8,500||
|Smallwood Trust|21,000||
|**Total restricted grant income**|**254,420**|**181,614**|
|**Unrestricted grants**|6160|10941.66|
|**Total unrestricted grants and donat**|**6160**|**10941.66**|
|**Total**|**260,580**|**192,555**|
## **3. Expenditure**
|**3. Expenditure**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**2020**|||||**2019**|||
|||**Direct**
**Support**||||**Direct**|**Support**|||
||**Staff costs**|**costs**
**costs**||**Total**|**Staff costs**|**costs**|**costs**||**Total**|
||**£**|**£**|**£**|**£**|**£**|**£**||**£**|**£**|
|Generating Funds|26,056|5,873|4,926|36,855|24,782|1,362||4,246|30,390|
|Charitable Activities|93,069|40,526|17,596|151,191|69,776|33,157||11,956|114,889|
||**119,126**|**46,398**|**22,522**|**188,046**|**94,558**|**34,519**||**16,202**|**145,279**|
|Support costs are allocated on the basis of staff cost||||||||||
||**2020**|**2019**||||||||
|**Support Costs include**|**£**|**£**||||||||
|Rent and rates|6,027|5,044||||||||
|Insurance|184|562||||||||
|Governance|145|839||||||||
|Other overheads|16,167|9,756||||||||
||**22,522**|**16,202**||||||||
**Irise International Notes to the financial statements (continued)**
## **For the year ended 31 December 2020**
**----- Start of picture text -----**
||||
|---|---|---|
|4 Staff Costs|2020|2019|
|£|£|
|UK net salaries|67,189|48,576|
|UK employers NI|479|264|
|UK staff pensions|1,182|801|
|Uganda staff costs|50,275|44,917|
|The headcount of employees over the year was:|
|Uganda|10|10|
|UK|5|3|
|15|13|
**----- End of picture text -----**
The Uganda staff are all employed by Irise Institute East Africa, which is separately registered and independent to Irise International. All Uganda staff costs were covered by a grant from Irise International to Irise Institute East
## **5 Creditors**
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||||
|---|---|---|
|2020|2019|
|£|£|
|Trade Creditors|521|1,062|
|Payroll creditors|24|1,970|
|Relating to Irise Uganda|20,518|
|545|23,550|
**----- End of picture text -----**
## **6 Analysis of Net Assets**
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|2020|2019|
|Unrestricted Restricted|Total|Unrestricted Restricted|Total|
|£|£|£|£|£|£|
|Cash at bank and in hand|9,142|149,894|159,036|26,465|82,080|108,545|
|Creditors|(545)|(545)|(23,550)|(23,550)|
|8,597|149,894|158,491|2,914|82,080|84,994|
**----- End of picture text -----**
## **Irise International**
## **Notes to the financial statements (continued) For the year ended 31 December 2020**
**7 Analysis of Funds**
||**Balance**|**Received**|**Spent in**|**Balance**|
|---|---|---|---|---|
||**B/fwd**|**in year**|**year**|**C/fwd**|
||**£**|**£**|**£**|**£**|
|**Restricted Funds**|||||
|UKAD|8,071|52,827|63,294|(2,397)|
|Sustain for Life|469|1,392|1,861|-|
|Big Give/Circle/Waterloo|2,867||2,867|-|
|John Holmes Trust|793|7,541|8,334|-|
|Johns Hopkins University|(2,988)|2,988|-|-|
|Plan UK|703|-|703|-|
|Open Gate|846|-|801|44|
|Funderbirds|829|-|828|1|
|Act for Change|47,959|50,000|41,485|56,475|
|Waterloo UK|22,300|30,500|9,801|42,999|
|Big Give 2019|600|7,294|7,894|1|
|Leeds F4G|-|1,500|1,500|-|
|Spiderwalk|-|1,378|1,378|-|
|Evan Cornish Foundation|-|10,000|3,000|7,000|
|Circle COVID|-|7,500|7,500|-|
|Act for Change training|-|5,000|4,493|507|
|YBS|-|2,000|611|1,389|
|Big Lottery|-|10,000|8,509|1,491|
|SYCDF|-|5,000|4,942|58|
|Waterloo COVID|-|15,000|11,798|3,202|
|Fore COVID|-|5,000|2,707|2,293|
|BFSS|-|10,000|-|10,000|
|Circle Soroti|-|8,500|2,668|5,832|
|Smallwood Trust|-|21,000|-|21,000|
|**Total Restricted Funds**|**82,447**|**254,420**|**186,973**|**149,894**|
|**Unrestricted Funds**|**2,819**|**6,850**|**1,073**|**8,596**|
|**Total Funds**|**85,267**|**261,270**|**188,046**|**158,491**|
|**9 Comparative SOFA for year ended**|**31 December**|**2019**||
|---|---|---|---|
|||**2019**||
||**Unrestricted **|**Restricted**|**Total**|
||**£**|**£**|**£**|
|**Income**||||
|Income from grants and donations|11,019|181,519|192,537|
|Other income|18||18|
|**Total income**|**11,037**|**181,519**|**192,555**|
|**Expenditure**||||
|Expenditure on generating funds|10,759|19,631|30,390|
|Expenditure on charitable activities||114,889|114,889|
|**Total Expenditure**|**10,759**|**134,520**|**145,279**|
|Net movement income for the year|278|46,999|47,276|
|Balance brought forward|2,637|35,081|37,718|
|**Balance carried forward**|**2,914**|**82,080**|**84,994**|