EUROPEAN NETWORK ON STATELESSNESS Charity number: 1158414 EUROPEAN NETWORK ON STATELESSNESS TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
EUROPEAN NETWQRK ON STATELESSNESS CONTENTS Pag6 Referenco and Admlnlstratlvo Dots11s of the Charity, Its Trustsos and Advi8or8 Trustees, Report Indepondent Auditors, Roport on the Flnanclal Statemonts Statament of Financlal Actlvltles 2-11 12-14 15 Balanco Sh•ot 16 Statement of CaBh Flows 17 Not¢s to tho Flnancial Stalem8nts 1&32
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees M$ C Bukalo Mr P Grieg, Trea8urer MS A Semorlgk Gavrilenok appointed 6 November 2023 Mr G Gyul81 Ms l Kostlc resigned 6 Novgmbor 2023 M8 J D Lambert Mr A Le88, Chair Mr M Wren Mr C J Yuregir Ms A Savva appointed 27 Morch 2024 Ms C Clerc 8ppointgd 27 March 2024 Charfty reglst•red number 1158414 Prlnclpal 0ffi¢o 28 Stalnforth Road Wallhamslow London E17 9RD Dlreclor Mr C Nash Ind•pend&nl audltorn Stree18 Audlt LLP Potton House Wyboston Lake8 Grèat North Road Wybo8lon Bedford MK44 38Z Banker• Metro Bank One Southampton Row London. WC1 B SHA Natlonwlde Bullding Society Kings Park Road Moullon Park Northampton NN3 6NW HSBC plc 192 Hoe Slrget Walthamslow London E17 4QN
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Tru8tee8 pre8enl their annual report together with th8 audited finandal 8tstements of the Charity IENS) for th8 year from 1 January 2023 to 31 December 2023. The European Netsvcrfk on Stalele88nes8 (ENS) is a Charitable InLtJrporated Orgonlsgtion registered in England énd Wa1è8 on 1 September 2014 lo promote Ihe right to a natlonallty and the human rights of statele88 person$. ObJe¢tlves and actlvltles Pollcle$ and oblectlvo5 ENS 18 a civll 80Ci6ty alliance of NG08. 8cad8mlc inlti8tive8 and indfvldual exrtS committèd to addressing statele88ness in Europe lover 180 members sp8nning 41 countri681. Everyone ha5 a right to a nallonality. We b&li8ve th81 this must be resp8clod and that the human rights of those who lack a natlonality- 8tatel&s8 person8 mu81 be protected. We 8re dedicated lo worklng with 8tal&la88 people in Europg to advocate for their rights. We Alm to reach our goals through law and pollcy developm8nl, owarene85 ra18ing end capacity building. Statelessness IB a legal anomoly 8ffe¢tlng more than hall 8 mllllon women, men and chlldren In Europè. P8opl• whose famllles h8ve lived in the same plaoe for gengr8tions c8n be stalele88, as well 83 recent migrants and r&fug8e8. Stateless people are often marglnallsed, at d8k of discrlminallon and human nghts abuses. They are denied baslc rlghls many of us take for granted.. to go to school, to work, to mary, to register tho birth of a child, to 'legally exlsl.. St8tele88ne88 occur8 for dlff8Yent reasons Indudlng d18crlmlnation. 8tste 8u¢¢8881on, contll¢ts In law, and deliberate policio$ of deprivallon or denial of n81ionallly. AJI Euroan Sl8188 have Intemallon81 obllgallon¥ lo protect 8tsleles8 people and pr8venl 8ts1ele88ne88, bul th18 rarely Iran818188 Into eff8cllve legal protectlon at nallonal level. If Europe is lo uphold its lr8dilion8 of freedom, democracy, equ811ty, rule of law and ragpeol for human rfghts, It must recogn18e and address 8taleles8ne88. ENS w88 founded agaln81 th18 backdrop and wa8 tA8ked to fill a h18torlcal gap by A¢tlng a8 g ¢OC*rdlnallng body and expert resource for organi8allon8 acr08s Europe who work wlth or come Into contact wlth 8tat8less person8. No equlvalenl Network previou81y existed, and the need for Such a coordinatlng body ha8 been vlndicaled by the fact that ENS h08 attracted over 180 memb8r8 81nc8 118 launch. ENS'8 bro8d member8hlp base equlps It lo act 88 the key interlocutor betsve8n clvil soclely and other stskeholders. Includlng wllh EU Instllthions and the Councll of Europe. In p8rtlcular, th8 United N8tlon8 High Commlssloner lor Refugeeg (UNHCR) has oxplicitly w8lcom8d the added value that ENS brlng6 In supportlng effort5 to addres6 stAlelessne$s In Europe, and 118 Potenllal to act a8 8 modgl for the eslabli8hmenl of 81milar regional gt8telo$$ness Netsvork¥ elsewhere in order lo help combat 81alele88ne88 globally. In 8etlng oblecUve8 and plannlng for activllle8, th& Tru8lee8 have glven due conslder81ion to gener81 guldance published by the Charity Commi88ion relating lo publlc benefit. includlng the guidance 'Publlc benefit-. running charlty {PB21'. b. Stratggles for achlevlng obJectlve$ At the heart of our strategy 18 an understandlng of the need to mainstr8am And raise aw8renes8 about slatele8sne88 and nationality rights. build clvil society's capacity lo act, and be an effective catalyst for change. Our Secretarial coordinate8 the activities of our growing and dlverse m&mbership across Europe ranging from large inlemational NGOS to gra88roots and communlly organisallons,18gal 8dvic8 agen¢io8. research and policy thinkt8nks, and prominent inlernalional18w experts. Our strategic plan sets out thg ambitious next $18ge of our development. We want to be Ihe organisalion that works tirolessly alongside people affected by stalelessness to improve their Ilves: a stratggic partner lo policymakers in law and policy reform., a no19[k that is stronger with the voice of each new member who joins our campaigns- and a catalyst for change. 21Page
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 SÈatélessne$s is an interse¢tion81 issue. St8ieless people are of different gendèrs. age8. 88XU81 orientatsons. 80cio-economic backgrounds. Abilities, relig1cS and ethnicltle5. Some stateless people are on the move, and others have lived in the same pla for generations. We recognise that our work must lake account of thi8 nexus, and the vlews and voices of diverse Stateless communlties. for it to be relevant and legitimate. Guided by these prlnciples and the expertise of our Advisory Committee and membership, we identlfy priorlty issu88 lo addr6ss and focus on within four broad priority themes.. Children's Rights (including accoss to birth registrotlon 8nd promotlng natlon81ity law reform to end childhood st818lessn8ssl Acce88 to Justice {including promoting legal empowemenl. Nl8 of law, and ending the detantlon of 8tatel88s people) Forced Dl6plac8m6nt Iln¢ludlng r•spondlng to statel888 refugee8, advocatlng for statelessne5s prol8clion regSme$, and improvgd integrgtion polloiesl Anlldlscriminalion Iln¢luding minority rh1$, hoalth rlghl8, addressing Roma 8talel888ne8s, and gandar dlsorlminatlon) Partnorship18 one of oui core value8. We strlve to work In partnor8hip wllh people affacled by statelessness. enoaglng wSth r8pre8entalive8 to inform our work and arnpl tha diverse voS¢è8 of stat81688 people In Europe. We 88ek to partner wllh dvil 80ciety organi88Uon8 and expert6 locu8ed on 188U88 that Inler80Ct wlth st8lelessn888, inctuding, among others. chlld tlghls and womon's rlghts oxpart8. r8fug8e 8UPPOrt organlsalion$ and advocates. and mlnorlty rlghls 8pecia118t8. We have al80 d8v6loped 8trong r8latlon8hlp8 for advocacy wlth regional and Intsrnatlonal In8tllutlons Includlng lh8 European Unlon, Council of Europe, UNHCR and UN human righ18 bodies, as well as wlth natSonal government8, ¢)mbud8per80ns and Natlon81 Human Rlghts Instltutlons al county lèvfrl. c. Actlvltl•• und•rtak•n to achl•v• obCtIveS ENS organi888 It8 work under thr88 actlvlty plllars- Awaren$s$ Ra18ing and Knowladga Shaflng: Law and Pollcy development and Networklng and Capacty bulldlng. Awarene88 ralslng and knowledge sharlng Slatel8ssness rernain8 relalfvely poody understood. We ra188 awar8ne$B of the Is¥ue$ and work wlth people affected lo amplify their voices. Our weekly blog and quartorly newsleller provlde updates and commentary lo a readership of thousand8. Our cuttlng edge re88arch and policy onaly$l$ inform debate. Our webslte and Statelessne8s Index are tools for advocacy and first ports of GAII for Informatlon and retsearGh. Our onllne ¢8mp91gns engg98 and Insplre 8UPPOrter8 and new audien¢g5. Law and pollcy development We strivg for the rights of statelests people through evidence based advocacy. We ¢ommi68lon and publish research to strengthen underst8nding of the problem and come up wllh 8olution$. Wg work wllh our members to PToduce expert policy an8lysls on 8t8teles8ne88 across Europe. We are an interlocutor betwe8n our mamb8rs and regional decisionmakers. Our meetings and confeT&nces attrad inl&rnAtional udienoes. VV& support our membgrs lo litigat8 on $tstsle$sne$8 and advance change. W& run and m8inl8in the Stal&lgssn888 Case Law Database. Ngtworklng and capacity bulldlng Our diverse neOrk of over 180 organisations and individuals in 41 countrfes glves us a muKiplier eff8GI. We coordinat8 our members. involvem&nl in pan-Europ8an campalgns, r8se8rch and advocacy. Our Annual General Conference brings our memb8rs together lo debate and slrateglze. We provlde a forum for the exchange of infomialion, idea$ and good practice. Our Europewide training programme and speci81isl pool of trainers build the capacity of civil $o¢iety, poliwnakers and fiontllne offictals to address statelessn&8S.
EUROPEAN NETWORK OM STATELESSNESS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 d. Roview of a¢tivili•s ENS has continued to lead civil 80ciety efforts to addr8S8 8tatelessnes8 In Europe, achlevlng signtficant impact and a 'mullipller éffect, through our membership, whlch has grown to over 180 m8mbers in 41 Europgan ¢ounlrles. We have further developed our Slalelè8sness Index whlch provides 8 Stale of play a88es8menl on state185sness in Europe. In March 2023 we held 8 webinar with ov&r 200 registered partieipanls to mark th8 publication of the updates to the exlsting 30 country Ghapters. Over the remainder of the year, wè have worked with our national partnérs lo update 15 countri88 a8 well as finalise new country Chapters lor Gaorgla and Turk6y. We have al80 delivered Index outreach and engagem&nl activitie8 in 14 countries. We continu8 to roll out translations of th Index and currently 23 county chapter8 are available in their natlonal language. The Index whlch had ovef 17.500 user8 in 2023 continues to significantly enhanca our ability to monitor law and poll¢y, seek reform, and hold governmgnls to account on their International obllgatlons. Over tho ¢our$o of tho y•af, w& havè a180 progr•s8•d our #Stat•les8Journeys initiatlvo fUsed on improvlng routes to proteGlion for slatelo$s refug6e8. Wo wnlinue lo develop and maintain the dedicatod micr081tè, whlch hosts varlou$ tools including multimedia stories, policy briefings and 0th8r re80urces. During 2023 w6 organlsgd weblnar Series on asylum registration and scre8ning, children's rlght lo a nallonality, detemining stal6lessn88$ In the asylum context, and delenllon and relums. AlrrK)$1 1,000 participants registered across thè dlfferent webinars, demonstrating Ihelr demand and relevance. In October, we published new research in a webinar exploring how slateles8 asylum seekers in the UK experience unique hurdles that P08e challenges both for 8pplican18 and decision-maker8 con61dering their a8ylum claim8. On 8-9 Jun8 2023 we held 8 major conference'Addre88ing Stale1888ness In Europe, in Madrid, brfnglng together over 200 participants from 34 countrle8, including Stateless aclivls18, NGOS, lawyers, academics, and repre8entalive8 from government, UN, 8nd regional inslitutlon8. Keynote speaker8 included stateless ch8noemakers from Spain. It81y, and the Nelh8rland8, the UNHCR A88i8tanl Hlgh Commi88ion8r for Protection, the Chair of the Management Board of the Fundament81 Rights Agency, the Council ol Europ8 Special Representative on Refugee8 and Migrallon, the Spanish Sub Secretary of the Mlnislry of Intèrior. the Choir of the European Parliament's LIBE Committee, and the Execullve Director of the EU A8ylum Agency. The public conference was preceded by our Annual General Conference wllh member8, and an Advlsory Committee meeting. We pioduced a short video to highlight the conference's impact, 88 well as a conference outcomes report detaillng o)mmitsnent made by high-l&vel govemmenl and in8titutn8l repre$entstives pre$ont. Promlnent 8mong theso Qommllments wa8 an undertaking by the Spanlsh Govamm•nt to priorllls9 ¥1gtel888ness durlng its Presidency of the European Union. Th18 was subsequently fulfilled by the holdlng of I0 European Councll Asylum Working Party meeting8 ¢J8dicated lo st8lele8sne88 during the Presidency. This also followed public statement we issued In Jun8 ahead of the Spanish Pre8ld8ncy. and several meellngs we held with Spain's Permanent Representation in Brussels before and after the conference. More bioodly, we have continued our advocaw lo Influence the EU Asylum & Migration Pact negotlatlons, meeting regulady with MEP8 88 well as the European Gommission and fGpresentalive8 from Member Stale Permanent Representations. In June, we published gn updated Pact analysis briefing, Including detalled recommendalion8 on fvrther amendments required a8 part of trilogue negoti81ions. During the final quarter of 2023. we continued lo engage with representatives of the European Parliament, Counc41, and Commission lo try to secure continuing support for the amendments adopted by the Parliament, and several of the88 wer8 included In the final Instruments which have been put foNard for fin81 adoption in 2024. We have conttnued to monitor #nd respond to forced di8placemenl caused by thè war In Ukralne. Drawing on our connecllvlty wlth our members in the region, we continue to monitor and provide infomation through 15 detalled country briefings to ensure Snfomation gels to those who need it, and to advocate for improved a¢ce88 lo protection for stateless r8fugees. including under the EU Temporary Protection Directive. We continue to maintain a dedicated page on cwr website to facilllate access lo advice and infomiation, and lo participate In different stakeholder forums lo ensure Stalelessness is addressed. 41Page
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Throughout 2023 we worked with our members to undertake human rights advcY, making joint submtssions to the Universal Periodi¢ Revw for Germany. Russia, Malta. and North Macedonia. In January. we endorsed a joint submission on the UK led by Just Fair tr) the Committee on Economic, Social 8nd Cultural Rights. Our submission with the Cyprus Refugee Councll to the Committee on Civil and Political Rights resulted in a reMMendatIOn to Cyprus to review its nationality laws. We have also further developed our Statelessness Case Law Database, which r contains over 300 summaries. The database attracted almost 8,000 active users in 2023. We published a Legal bnefing on statelessness and the prohibrtion on discrimination against Rornanl communities, and drafted another briefing on statelessness and the rlght to respe¢t for private and family life. We continue to prloritise work to address Roma statele$snes8. We have continued our focus on the Westem Balkans supporting our members in four countries {Serbia, Kosovo, Montenegro, and North Macedonial to advocate for the implementation of their governments. commitments to end Roma slatelèssness under the Berlln Proces8. In Aprtl, we made a submission to the European Commission's Annual Enlargement Package. In October, we attended o regional conference held by OSCE, the Hwh CommS$sloner for Nation81 Minorities, and UNHCR Sn Skopje, whSch saw nallonal authorities and civil society representatives commrtting to resolving all identified cases of stalelessness in South-Eastern Europe and preventing childhood statelessnes$. During the event our Director, Chris Nash. reflected on the progre55 made and undersccred the ongoing efforts needed to address statelessness in the region. We have ntInued our intemational advocacy to ensure that statelessness Is prominently addreswl as part of the Global Compact on Refvg885 and Glob81 Refugee Forum {GRFI process, We have continued to contribute as a member of the Taskfr)rGe set up to advise on the fomialion of a new UNHCR-led Global Alliance lo End Statelessness. In September 2023 we attended and made an advocacy intervention at an Intergovemmental Committee on Migration workshop on statelessness hosted by the US Govèrnment and held In Geneva in September. That month we also presented at the UNHCR Europe Bureau's NGO consultations and contrlbuted to NGO statements at Stancom and ahead of the Global Refugee Forum IGRF). We were active in supportlng preparatory work ahead of the GRF, including subrnrtting four ENS pledges. We have contributed as a member of the GRF NGO Reference Group, including to allend meetsngs and input on related concept notes and guidance tools. We attended and advocated at the Global Refugee Forum, Including lo organise a Ilnked statele8snes8 side event Cowsponsored by ENS, other NGOS, and UNHCR. We also Interyened at a High-Level side event on statel8ssness on the GRF progr8mme. Additionally, our community speaker poll¢y was included as a good pradtce on the GRF website. and our Madrid conference was highlighted as a pOSiVe example of Smplementatlon of a civil society GRF pledge. We have been invited to provKle expert interventions at a range of online and in-person meetings and events organised by dlfferent stskeholders, including ICVAJUNHCR on statelessnes¥ dats, UNHCR Ireland on the launch of thelr new mapping study, the EU Asylum Agency on country of or(gSn Information, European Mlgration Network on multilevel governance for case $olutIon, European Court of Human Rights on strategic Illlgation, and UNHCR and the governménts of Romania and Moldova. In the wake of the eruption in October of ongoing devastating violence in Gaza and Israel. we issued a joint statement with the MENA Stalelessness Netsvork {Hawiatil and Statefree calling for an immediate ceasefire, the lifting of the Gaza blockade, and respect for inlemational law to pvent civilian casuatties. Given th& multl- generational statelessness Ilved by millions of Palesbnians in the region and beyond, the ststement urges that the issue of 5tatelessne5s cannot be ignOd in work to push for a longer-term, just 501ulion for both Israelis and Palestinians and the promotion of sustainable peace and security in the giOn. In addrtlon to our regular soclal media, bbg, and newsletter. our website continues to build our digrtal presence and increase Ir) issue awareness. The website was visited by over 90,000 user5, a 27% increase on 2022. We have strengthened the repr8sentation of people affected by statelessness in our neOrk. We continue to facilitate a regular online space for collaboration and dialogue with a group of 35 stateless changemakers and commun representatives. We regulaty consult the group on core ENS activities and enable opportunities to partrcipate in and infomi our work, as well as to Co-develop holistiG support and training. We have continued to promote our mmunity speaker policy. 51Page
EUROPEAN NEfwoRK ON STATELESSNESS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 In November, we launched a new film, produced together with the Asso¢iation of Bhutanese Communities in Denmark IABCD) as part of our #StalelessJoumeys campaign. The film offers an intimate look al the daity challenges faced by the resettfed ststeless 8hutanese communlty as they advocate for citizenship rights after over 8 dec8de of living in Denmark. It illustrates a good example of our communlty engagement work and its scope for impact, a8 key stakeholders We brought together at an event in Copenhagen to discuss these issues for the flrgt tlme. In order to start to address the complex Impacts that statelessness can have on Indlvlduals, mental health and wellbeing, in October 2023 we organised a mental health roundlable with 20 key stakeholders to look at ways to Increase understanding amongst communiti'e5, mental health practitioners, and support organisations on how to adequately promote the cafè and healing of stateless individuals. Finally during the course of 2023, we consulted our stsff team, Board of Trustees. and membership in developing our new 2024-28 strategic plan, which will guide our work over the next five years. Aiming for transformative change. the plan outlines three key goals.. that statèless indlvlduals and their communities can claim power as leaders of change, that ENS Is an accountable, Inclusive, and sustain8ble nefvrk, and that law and policy frameworks ensure the effective realisation of the right to a nationality and other human rights of ststeless people. Flnanelal revlew a. Incom• and oxpendlturo The income of the charity in 2023 anTr)unted to £431.56812022 £588,290). 8nd expendlture was £546,51512022 £597.3091 resulling in a decrease of funds of £114,94712022 decre88e of £9.019). Al the end of the year thè charity held reslricled funds of £44,98512022 £134,375) and unrestrtcted fund5 of £190,020 {2022 £215,577). The total funds of the charity were £235,005 (2022 £349,952). b. Golng con¢•m After making approprfate enquiries, the Trustees have a reasonable expectatlon that the charitable incorporated organisalion has adequate resource8 to continue in operational exlst8nce for the foreseeable future. For thls reason, they continue to adopt the going concem basls in preparing the financial Statements. Further detai18 regarding the adoption of the going concern basls Can be found in the Accounting Pollcles. c. Key pgrfornian¢o Indlcators ENS has identlfied five key flnanclal performancè indicators With regard to the delivery of actfvitles. 1) Grants and donations by donor.. By monitoring Speclfic grants and donations re¢elved we are able to monitor fluctuations In in¢ome from existsng fvnders and seek opportunllles for rep8at funding streams. 2) Total grants and donations: ENS monllors the total amunt of donor income received to enable us to monitoi fluctuatlons In donatSons recerved to ensure we meet projact and operational costs. 31 Donor attritlon.. ENS wlll mnitor grant and donor income on a quarterfy basts to identsfy and address issueslshortfalls In the event of signifant donor attrition levels. 4) Total expenditure.. W& monitor our expenditure against both restricted and unrestricted incorrE to ensure we are meeting grant requirements and to enable us lo ensure cost effecty've measures in operational actNities. 5) Cost effe¢tlveness.' We continuously monf(or how we expend all income we received, and regulady review our activities to ensure we bring down expenditure wherever possible. 61Page
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES, REPORT FOR ThE YEAR ENDED 31 DeCEM8ER 2023 d. R•sarves poli ENS aims to establish res8rv8s from its grant income from rel&vanl donors (through negotiation where donors are willing to allow funds lo be allocated tOW8rds unrestricted reserves) and unrestrieled donations (individual andjor corporalel obtained through diversfying the ENS funding base. The purpose of Ihg r8s$rve is to enable the charity to m6et all its legal and contr8Ctual commitments in the event of a threat arising to tho future viability of the charity. At 31 December 2023 the ¢harlty had re88Nes of £235,005 of whlch £190,019 wwe unrestrictod. Free reserves were £117,487. The Trustees, long term 81m Is to maintain a re88tve of free reserves oquivalent to 20Vo of annual income. Trust8es kaap th8 policy under reviaw on a regular basis. •. Prfnclpal rf$ks and uncortainti•s Working in the charity sector and the nalur? of ENS'S actlvlties, lundlng base, re88rv8s and struduro may expose ENS to c•rtain ri8k8, including those identlfied b81ow. 11 Financi91 risks.. Cash flow s8nsitivitl8s on operational actlvllies, depgndency on ¢ertain Sncome slr88m$, forgign currency exchange loss88 on fvnding Income. pension commilmgnts And ¢hange6 in funding priorities away from th8 Statelessness issue. 21 Operational risks.. Competlllon from slmi18r organisallon8. loss of current funding 6tr•am6 and dlfflculty In ganeralin9 new funding opportuniti&s. 31 Envlronmental factors.. 8dv8rs8 publicity due to largo Influx of mlgrants In Europ&, ¢hange6 in publlc perception on slalelessnass issues, d8mographi¢ distrlbutlon on lunders and bengficiarl88. governmont policy pertaining to fundlng prlont168 and impact of tax reglme on voluntary givlng. f. Flnan¢lal risk manayment obj•ctive$ and policios These ¢an be 8ummari$ed under the following flv8 areas: 1) Policies and procedures Related to fund8menlal dsk$ Idenllfiad. a Serie8 of polici8s hove been develop8d to underpin the Intemal eonlrol process. The policies ar• ovors68n by the Finance Committae. Wrltton procedurgs SUPPOrt the policies where appropriate. 21 8u$lness plannlng and budgeting The business plonning ond budgeting process is used to sel objectlv88, agre8 action plans. and allocate r8sources. Progress towards maefjng buslness plan objectlves Is monhored regularty. Risk management 1$ built into thi5 process. 31 Risk frarneworks This framework is ovorsogn by Ihg Finance Committ88 and helps to identlfy. ass8ss, and monllor rf$k8 significAnt lo ENS. The risk register is revised quarterly, to 8nsure emerging risks are added as required, and improvement adions and risk indicators are monitored regularly. 4) Finance Committee Tha Flnance Commrttee lalso comprising thfj Chair of Trustees and the Treasurer) reports to the 8o8rd of Trustees on internal controls and on any emerging issues. This committee oversees inlemal audit. external gudil and man?g8ment as required in Ils review of Internal controls. It provid8s advice lo the full Board of Trusleos on Ihg effectiveness of ENS wlh regard to the Int8rnal control system and the charity's system for the managemgnt of risk. 51 Intemal audit process 61 Intemgl audit is used as a tool to review the effectiveness of th8 inl8mal control $ystems used by ENS.
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 g. Prlncipal funding ENS fvnds 118 activities through a combinatlon of restricted and unreslricled donor income and is Currently seeking to dlversify Its Income base to Include more private and corwrate giving. ENS ts grateful for th& lunding support it has reIVed to date from the Sigrid RAusing Trusc Comlc Relief, UNHCR'S Europ6 Bur88u, Foundallon Open So¢i8ty Instituts. Oak Foundation, Rosa Luxemburg Stiftung, Robbins Famlly Charitable Fund, Robèrt Bosch Sliftung, The Aire C8ntr8 and in-kind support from Googl8 Grants. ENS has cl88r funding goals for th8 short tem, includlng to.. Secure new and renewed cor8 funding to eover the cost of coordinotlng the nOrk. Keep operating c06t8 to a bast value minimum. Detect new possible funding 5tr8arns for prolecls and be suc¢•ssful in secur.ing fundlng with them. Structure. gov•manc• and manag•mont Constltutlon The principal object of the chadtable incorporated organisatlon Ilhe European Nefvnrk on Stalele88n0s81 ENS 18 to promote tho right to a nallonallty and Ihej human rlghls of st8lel868 p8r80ns. b. M•thods of appolntmont or oloctlon ot Trusteas Exlsllng Trustees are re8ponslble for the rocrullment of new Trusleos, who aré elected or co-opted under th8 terms of th8 Conststutl¢n. ENS r8cognlses that an effective 8oard of Truste88 IS essential if th& charitable Incorporal8d organisation Is to b8 succe$$ful in achieving ils objects, As an entity, tho Board of Trust888 are requlred lo hav8 the skllls and experience lo strategically support ENS and the expertise to support the organisation in ensuring that It adheres to its slated aims and legal responslbllitios. c. PolScl•$ adoptsd for thè Inductlon and tralnlng of TrustO•S The ehairperson Is responsibl• for ov8rs•8ing the induction process for new Tru8t888. The Trustee training and induction programme en$uro$ that n8v4ty appoinled Trustoes rac•ive infomialion on all matters necessary lo enable them to perform their duties affectiv•ly. The training 8nd induction pack Includes copy of governing documen18. history of Ihfj org8nisalion, Current stral8gic plans. organisational structure. Oireclor and board responsilI11e$ ond rninules of recent board meetings. Trustees ar8 also provided with infomation relatbng lo the govern8ncg and management of ENS, lo financial accounts 8nd reporting pro¢edures and axplanations for relevant ENS policies including, for example. proceduras for the reimbur$em8nl of Truste6 8xpens8s. Ttuslees are also provided with various publicatton$ i$8u8d by th& Charity Commission. including guidance on charities and public ban8fit. Thls ensurès that Trustees arg awaré of tho Scope of their r8spon8ibllities under the Charities Act 2011. Furthemiora. tralnlng opportunlties are actively Idenffied to further support Trustees.
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 d. Organlsatlonal structure and deG151on maklng policles ENS has a Board of Trustees (currently comprising nine members) who meet quarterly, and are responsible for the strategic direction, management and govemance of the charty. The Trustees are aocountable lo the ENS membership and maintain close supeThision over the corporate govemance of ENS with an operab'onal focus on finance, fundin9, re¢ruitmenUm8nagement and reporting. A scheme of delegation is place wlth reg8rd to various opèrational fvnctions. The Director Is responsible for ov8rall management of thi5 scheme and for ensuring that ENS delivers ts planned and agreed activities so that key performance indicator5 are met. The Dlre¢tor is responsible for th8 development and implementation of the ENS'S multiannual strategic plan and annual actlvity plans, the management of ENS operational responsibilities and for providing support to the Board of Trustees and ENS members as required. The Director is accountablè to the Board of Trustees 8nd required lo provide rèports as direcled. The Director, sUPPOrted by the Senior Management Team ISMTI, is 8180 responsible for Individual supervislon of the staff and for ensuring that staff and volunteers contlnue lo develop their skills and working practlce8 in line wllh good practlce. ENS also benefits from an Advisory Commlttee. Its members Icurrantty comprising 151 are tasked with provlding strategic advice to the Secretariat and Trustees on issues of strategic plannlng and core policies of the Network. e. Pay pollcy foi koy man•g?mont p•rnonno1 All Trustees a relmbursed for Iheir travel, subslstence and accommodation expenses, where applicable for 8ttendlng Truste8 meellngs and meetings related to ENS activities. ENS eurrently has 10 staff member5, all slaff salaries (includlng the Director's salary) are set and reviewed by thé Finance Commlttee, a 3ub<ommittee of our Board of Trustèes. All salanes are set using chanty sector comparisons of organlsauon of a simi18r slze In London, considering inflauon and ENS financial posiknon. We currentty do not have a performanGe related pay or bonus scheme., however, we apply infiats'on linked pay Increments to slaff salaries subject to Finance Commlttee and Board approval on a yearly basis. All staff receive quarterly supeNision and performance apprais81 by the Dlrector or relevant line manager, and In the case of the D1Ctor a 360 review to seek feedback from Tru81888 and colleagues. f. Relat•d party rolatlon8hlp8 In addilicn lo its over 180 membèrs In 41 countries, ENS either collaborates wlth, or enters into slrateglc partnerships wllh, other civil society organisations and inter-governmental organisations such as the United Nations High Commissioner for Refugees IUNHCR}. ENS also receives pro bono advlce or engagement from lawyers and other professionals in support of its work. g. Flnanclal rlsk managem•nt The Trustees have assessed the major risks to which the charitsble incorpoiated organisation is exposed, in particular those related to the operats'ons and finances of the chantsble incorporated organisation and are satisfied that systems and procedures are in place to mitig8t& our exp)sure to the identified risks. h. Tru8tee8' Indemnltle8 ENS is a charitable incorporated organisatlon (CIO), and membeTS and Trustees have limited liability., in accordance wtth ENS Articles of Association 8.1. In the event of ENS winding up. the members of the CIO have no obllgatlon to contriblrte to its as9ets and no personal responsibility for settling its debts and liabilities. ENS has Public Liabilty Insuran for its employees, volunteers, Trus18es and workshop5 and events organised by ENS and Professional Indemnity Insurance to cover our actlvitSes, details of which Gan be provided on request. 91Page
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 l. Plan8 for future perlod¥ The combined impact of ENS'S activities ved in this report has been to significantly increase the profile and attention afforded lo the issue of stalelessness as a crftical first step towards beller protecting stateless persons. ENS can ffiustifiabw claim credil for its oontributlon to this 'is5ue emergence. and rts impact as a forerunner to th8 UNHCRled #ibelong campaign. However, much more work is required both to fijrther raise the profile of the statelessness Issue and in order to translate increased awareness into tangible improvement for benefi¢iarles on the ground. The sts'll relativety hidden nature of the i%sue (despite recent Suc$$> challenges ENS to mobilise new audiences and the wider public lo better understand and embrace this cause. Similady, an ongoing challenge is to maintain its exists'ng core of acllve members in the absence of wldespread fundraising streams available for statelessness work. Achieving the ambilioug goal of eradiGatlng statelessness will necessitate the mobilisation of an intemational coalition of civil society actors and ENS stands ready to serve as the regional focal point for this work. In ternis of fvturo organisaJonal dév81opmènt, the following prIorl65 have be&n Kients'fi8d.' To further dNersify ENS'S funding base by ¢ontinulng lo raise the profile and understanding of stslelessness issues. To translale this increased awareness Into addrtional resources for addressing the problem. 2) To adopt a controlled growth and member ampowering 81rategy by mainl8ining an agile structure for the Neknork with a Small Secretsrial and a philosophy of building capacity and channelling resources through ENS members wherever po$sibl•. 3} To exploit the Nehvork's operational base established to date li.e. ils growing core of activè rnemberB and relationships developed with key stakeholders) lo deliver targeted and effective action8 to address statelessness and to ensure proper respect fcr the human nghts of slateles5 persons. Integral to all of ENS'S work 1$ the recognition that the issue of 6tatelessnes$ demonstrates a clear gulf between the theoretical internation81 protection framework and the realisation of th058 rights In practice by individual stateles8 persons. ENS wlll continu& to targ8t its efftirts at trylng to breach thls gulf. 10IPagg
EUROPEAN NETWORK ON STATELESSNESS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 statoment of Trustees. responsibiliti08 The Tnjstees are responsible for preparing thè Trustees, Report and the financial statements in accordance with applicable law and Unf(ed Kingdom Accounting Standards (United lQngdom Generally Accepted Accountin9 Practice). The law applicable to charities in England & Wales requires the Trustees to Prepa ffnancial statements for 8ach financial which give a true and fair view of the state of affairs of the Charty and of its incoming r8sources and application of resources, including its inrne and expenditure, for that period. In preparing these fi'nancial statements, the Tru$tees are required to.. select suitablè accountlng policies and then apply them conslstently., observe the methods and principles of the Charities SORP IFRS 102}. make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards (FRS 1021 have been followed, sublectto any material d8partur8s disclosed and explained in the financial statements., prepare the flnanclal statements on the going corarn basis unless it is inappropriale to presume that the Charlty will continue in business. The Truslees are responsible for keeping adequate accounting records that are sufficient to show and expl8ln the Charity's transactions and dlsclose with reasonable accuracy at any lime the financial position of the Charity and enable thern lo ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provlslons of the Consllution. They are also responsible for safeguarding the assets of the Charlty and hence for lakSng reasonable slaps for the prevention and detection of fraud and other Irregularilles. Di8Glosure of Informatlon to audltor8 Each of th8 persons who are Trustees at the tSrw when this Trustees, Report Ss approved has confirmed that.. so far as thal Trustee is 8w8re, thére is no relevant audit Infom8tlon of which the tharity's auditors are unawa, and that Trustee has taken all tha steps that ought lo have been taken as a Trustee in order to be aware of any relevant audll information and to establish that the charity's auditors are aware of that information. Approved by order of the members of the board of Trustee8 and signed on their behalf by.. Mr A Lea• Chair of Trustees Date. 26 June 2024 11 |Page
EUROPEAN NETWORK ON STATELESSNESS INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF EUROPEAN NETWORK ON STATELESSNESS Oplnlon We have audited the ffnancial statements of European NeOrk on Statelessness Ithe'charity'l fr)r the yearend8d 31 December 2023 which comprtse the Statement of Financial Activities, the Balance SheeL the Statement of Cash Flows and the lated notes, including a summary of $ts3nifi¢ant a¢counting policies. The financial reporting framework that has been applied in their pparats.0n Is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial R&porting Standard applicable in the UK 8nd Republlc of Ireland, (Unrted Kingdom Generally Accepted Accounting Practice). In our opinlon the financial statements.. give a true and fair vrew of the state ofthe charitable company's affairs as at 31 Drnber 2023 and of its incomlng resources 8nd application of resources, including its incom8 and expenditu for the year then ended., have be6n prop8rly prepared in aCrdsnce with Unlted Klngdom Generally Accepted Awunting PractSce", and have been prepared in accordance with the requlrem8nts of the Charities Act 2011. B•818 for oplnlon We conducted our audrt in accordance wlth Intemation81 Standards on Audlting (UK) IISA8 (UK}l and applicabl& law. Our responsibilities undèr those standards are further described In the Auditors, responsibllili88 for the audlt of the financial statements sectSon of our report. We are independent of the charllable company in accordance with the eth1¢81 requirements that are relevant to our audit of the financial statements in the Unlled Kingdom, including the Financlal Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibllltles in accordance with these requirements. We belleve that the 8udit evKJence we have obtained18 sufficient and approprfate to provlde a basis for our opinlon. Con¢lu8lon• rolatlng to golng concem In auditing the ffnancial statements, we have concluded Ih8t the Trus188s' of th8 going concern basis of accounting in the preparation of the financial stalernenls is appropdate. Based on the work we have performed, we have not Identthed any m8ted81 uncert8intie$ relating to evènts or conditions that, individually or collectively, m8y cast signiflcant doubl on the charitable company's ablllty io continue as a going concem for a perlod of at beast efve rnonths from when the financial statements are authorised for issue. Our r8sponsibilities and the responsibllitie8 of the Trustees with respect to going concem a descrlbed in the relevant sections of this report. Olhor Infomiatlon The other information comprises the information included in the Annual Report other than the financial ststements and our Auditors, Report Ihereon. The Trustees are responsible for the other information contained withln the Annual Report. Our opinion on the financial statements does not cover the other informalon and, except to the extent otherwise explicitly staled in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in dolng so, Gonsider whether the other information is materialty inconsistent with the financi81 statement8, or our knowledge obtained in the course of the audit, or otheNi88 appears to be materially misstated. If we identify such material inconsistencies or apparent material misstalarnents, we are required lo determine whether this gives rise to a material misstatemenl in the financial statements Ihernselves. If. based on the work we have performed, we conclude that there Is a material misstatement of this other inlormation. we are required lo port that fact. We have nothing io r8POrt in this regard. Matters on which we are required to report by ?x¢opllon We have nothing to report in pect of the following matters where the Charities (Affounts and Reports) Regulatlons 2008 requires us to report to you if, in our opinion.. 121Page
EUROPEAN NETWORK ON STATELESSNESS INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF EUROPEAN NETWORK ON STATELESSNESS the infomiation given in the Truslees, Report is inconsistent in any material respect with the financial statements,. or sufficient accounting records have not been kept., or the financial statements are not in agreement with the accounting records and relums- or we have not received all the information and explanations we require for our audit. R•sponsibiliti•s of tru8te•8 As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of the charitable cornpany for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and falr view, and for such internal control as the Trustees detemine is necessary lo enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial Statements, the Trustees are responsible for as5es$ing the charitsble company's abillty to continue as a going concern, disclosing, as applicable. matters related to going concern 8nd using the going concern basis of accounting unle$8 the Trustees either intend lo Ilquidate the charitable company or k) cease operations, or have no realistic altemative but to do 80. Audltor•' rupon•lbllftlM for tho audlt of tho Ilnanclal 8t•tements We have been appointed as auditor under sects'on 144 of the Charlt188 Act 2011 and port In acxordance with the Act and relevant regulaty'ons made or having effect thereunder. Our objectives are to obtain 8$onable assurance about whether the fi'nancial statements as a whole are free from material misslatemenl, whether due lo fraud or error, 8nd lo issue an Auditors. Report that Include$ our oplnion. Reasonable assurance Is 8 high level of assuranc8 but is not a guarantee that an audlt Conducted in accordance with ISAS IUKI will always detect 8 m8tertal misstatement when rt exlsls. Mlsstatements can arlse from fraud or error and are considered material if, indivldually or In the aggregate. they could reasonably be expected to Influence the economlc declslons of users tsken on the basis of these finaficlal statements. Irregularltles, Includlng fraud, are Instances of nonwcompliance wlth laws and regulations. We deslgn procedures in line with our responsibilitses, outlined above, to delect material misstatem8nts in respect of irregul8ritles, including fraud. The extent to which our procedure8 are capable of detecting irregularrf(ie5. including fraud is detailed below.. Our approach to Identifylng and assessing the risks of materlal mi8Statern8nt in respect of Irregularili&s, Including fraud and non-compllan¢e with law8 and regulatlons, was 98 follows.. the engagement partner ensured that th8 engagement team Collectively had the appropriate competence, capabilities and skills lo identify or recognise non-GomplianGe with applicable laws and regulations., we identified Ihe laws and regulations applicable lo the company through discussions with directors and other management, and from our commercial knowledge and experience of the company and sector in which it operates., we focused on specific laws and regulatlons whlch we considered may have a direct mat8rial effect on the financial statements or the operations of the company, including the Charities Act 2011, General Data Protection Regulations IGDPRI 2018, safeguarding of vulnerabl8 adults and chikjren, employment and taxation legislation, ants'_bribery, environmental and health and safety legislation we assessed the extent of compliance with the laws and regulations identifEd above through making enquiries of management and inspecting legal correspondence,. and identifiod laws and regulations were communicated within the audit team regularty and the team remained alert to instances of non<ompliance throughout the audit. We assessed the susceptibility of the Gompany's financial Statements to matsrial misstatement, [lUdIng obtaining an understanding of how fraud might occur, by= making enquiries of management a5 to where they ¢on5idered there was susceptibility to fraud, their knowledge of actual, 5uspeGted and alleged fraud., and considering the inlemal controls in place to miligale risks of fraud and n0nrycompl1an with laws and regulations. To address the risk of fraud through management blas and override of Controb, we.. 131Page
EUROPEAN NETWORK ON STATELESSNESS INDEPENDENT AUDrroRS' REPORT TO THE MEMBERS OF EUROPEAN NETWORK ON STATELESSNESS Ferformed analytul procedures lo identify any unusual or unexpected relationships" lesled journal entries to identify unusual transaction8', assessed whether judgements and assumptions rne in detemiinlng the accounting estimates set out in Note 2 were indicative of potential bias,. and investigated the rationale behind significant or unusual tranSaCtn5. A further descriptlon of our responsibilities ft)r the audit of the financial statements is loc*ed on the Financial Reportlng Council's website at.. www.frc.org.uklauditorsresponsibilities. This de$¢ription fomis part of our Auditors, ReporL U•• of our r•port This rewrt is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate to the charitable company's trustees those matters we are requlred to state to them in an Auditors, Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other Ih8n the charitable Company and its rnembers, as a body, for our audit work. for this report, or for the opinions we have fornd. 8treets Chart•rod Accountsnts Potton House boston Lakes Great North Road boston Bedford MK44 3BZ D8te.' IS 141Page
EUROPEAN NETWORK ON STATELESSNESS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlcted Restrlctod lundB fund8 2023 2023 Total funds 2023 Total fundi 2022 Incomo from: Oonation8 and leg8cI8S 1S,917 15.917 11,436 Charltable actlvlties 243.044 172,209 415,253 576,817 Investmonts 398 37 Total Incomo 259.359 172,209 431,568 588,290 Exp•ndltur• on: Charllable acllvltl98 284.916 261,599 546.515 597,309 Tot•1 Expendleurn 284.916 261,599 546.515 597.309 N•t mov•m•nt In fund• 125,5571 189,3901 {114.947) 19,019) Reconclllatlon of fund• Total fund8 brought forward 215.577 134,375 349,952 358.971 Nel movement In fuThJB {25,5571 {89,3901 (114,949) 19,019) Total funds carrhd forw•rd 190,020 44,985 235,005 349,952 The StstemBnt of Flnanclal ActlvRles Includ98 all gains and1088e8 recogn180d In the y88r. Th8 note8 on pages 18 to 33 fomi part of th9Sg financial statoments. 151Page
EUROPEAN NETWORK ON STATELE&8NESS BALANCE SHEET AS AT 310ECEMBER 2023 2023 2022 Flxed Assets 12 Currant &••ets Oeblor8 13 38,82S 3,049 Cash at bank 209,853 248,678 358.502 361,551 Credllor$.' amounts l811Sng due wlthln one year 14 113,673) 111,599) N•t curr•nt •s••ts 235,005 349,952 Total n•t ••••t• 235.1105 349,952 Ch•rlty fund• R88tr1cted fund6 15 44985 134,375 Unres¢rfct8d fund8 15 190,020 215,577 Totil fund• 235,005 349.952 The financlal stslements were opproved and outhor15ed for i55u8 by th8 Trusto88 and signèd on thgir behalf by: Ir A Loas Chair of TnJstees Date.. 26 June 2024 The notss on pages 18 to 32 form part of thèse financlal statoments. 161Page
EUROPEAN NEtWORK ON STATELESSNESS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 C•8h Ilow8 from oporatlng actlvltle8 Net cash used in operating activili8S 1149,047 (8,667) C•8h flow8 from Invo8tlng actlvltlo• Dividends. Intere8t and rent8 from investmènts 37 N•t cash provlded by Inv•8tlng acllvlil 398 37 Cash Ilows frorn flnanclng actlvltl•s N•t ca•h provldod by Ilnanclng •¢dvltlo8 Chang• In ca•h and cash equfval•nts In th• y•af 18,830) Cash and cash 8quivalents at the beginning of the year 358,502 36T. 132 Cuh and cash equlval•nt6 •t tho •nd ol tho yo•r 209,853 358, 502 The notes on pages 18 to 32 fom part of these financial ststemants 171Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1. G•n•ral Infomiatlon As set out in th8 trustees. report. European Nthork on Statelessness is a charitable incorporated organisatK)n Tegistered in England and Wal8s. The address of their registered office is 28 Stainforth R08d, Wallhamstow, London, E17 9RD. The financi81 staterrents are prepared in sterling, which Is Ihe funcOnal currency of Ihe enuty. The charity's objects are slated in Ihe trustees, report. 2. Accountlng pollcl08 2.1. Ba81• of prèparntlon of flnanelal •tatements The flnancial 5talemen15 have been prepared in accordance with the Charitles SORP IFRS 1021 Accounting and Reportlng 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 IFRS 1021 leffective 1 January 20191, the Financial Reporting Standard appllcable in the UK and R8public of Ireland IFRS 1021 and the Charities Act 2011. European Nehvork On Statelessne58 meets the definib'on of a public benefit entity und8r FRS 102. Assets and liabllltles are inrtially recognised at hislorscal cost or transaction value unless otherwi88 Stated in the relevant accounting policy. 2.2. Fund aeeountlng General funds are unrestricted funds which are available for use al the discretion of the Trustees In furtherance of the general objectives of the Charity and which have not been tjesignated for other purposes. Re8tricl8d funds are funds which are to be used in accordance with specific restncbons imposed by donors or whlch have been raised by the Ch8rity for particu18r purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of 8ach reStrted fund is sel out in the notès lo the financial slatemenls. Invèstmènt income, gains and108888 are alkjcated lo the appropriate fund. 2.3. Ineomo All income is r8cognis8d once the Charity has enlillemersl to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably. Grants are included in the Statement of Financial Activities on a receivable basis. The balanc8 of income received for specific purposes but not exFended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in credilofs as doferred income. Where entitl8menl occuis before income is received. the incorne is accru8d, 2.4. Exp•nditure Expendilure is reGogni5ed once there is a legal or con5trudive obligation to transfer economic benefit to 8 third party, it is probable thal a transfer of economic beneftts will be qUired in setttement and the amount of the oblig*ion can be measured reliably. Expenditure on charitable activities is incurred on directly undertaking the actwities which further the Charity's oty'ectives, as well as any associated support costs. 181Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 All expenditure is inclusive of irrecoverable VAT. 2.6. Intsre8l recelv•bl? Inlerest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity., this 1$ nom)ally upon notificats'on of Ihe intsrest paid or payable by the instiiulion with whom the funds are deposited. 2.8. Forelgn currencle8 Monetary assets and Ilabilltles denominated in foreign currencies are translated into Bterling at rates of exchange ruling at the reporting date. Transactlon5 In foreign currenGies are translated into stsrllng at th6 rate ruling on the date of the transaction, Exchange galns and losses are rewgni8ed in the Statement of Flnancial Activities. 2.7. Taxatlon The Charity is considered lo pass the lesls set out in Paragraph 1 Schedule 6 of the Financ8 Act 2010 and therefore it meets the definition of a charitable company for UK corporation tsx purposes. Accordingly, the Charity is potentially exempl from taxation in respect of incorne or caprtal gains received within categories Covered by Chapter 3 Part 11 of the Corporab'on Tax AGI 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusNely to charitable purpo8e8. 2.8. Tanglble flxod a••et• and d•prncl•tlon Tangible fixed ass818 costing in excess of £1,000 ar8 InallY recognised 81 cost. Depreciation is charged so as lo allocate the cost of tangible fixed assets less their residual value over their estimated usefvl lives. Deprecialion is pro¥ed on the following b8S1S'. Office equipment-33% per annum $tr8lght Ilne 2.9. Debtorn Trade and other debtors are recognlsed at the settlement amount after any trade di8counl offered. Prepayments are valued at the amount prepald nel of any trade discounts due. 2.10. Cash at bank Cash al bank short temi highty liquid investments with a short matudty of three months or less from the date of acquisition or opening of the deposit or similar account. 2.11. Llabllltles and provlglon8 Liabilities 8re recognised when Ihere is an obluab'on at the Balance Sheet date as a result of a past event, Tt is probable that a transfer of economic benefrt will be required in settkmen( and the amount of the settlement Can be estimaled reliably. 191Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 2.12. Pen8lons The Charty OFwates a defined contribution pension scheme, and the penslon charge represents the amounts payable by the Charity to the fund in E¢t of the year. 3. CrltlrAI accountlng e8tlmate8 and amas of judgmènt E8timales 8nd judgments are continually evaluated and are based on historical experience and other factors, Including expectations of future events that are believed to be reasonable under the circumstances. Crttlcal accounting estimates and assumptions.. Thé charity allocates exFenditure for staff $81aries and other costs to the varlous projects undertaken in Ilne with the work carried out. lIst some costs can be dire¢tiy attrlbuted to specific projects there 18. Inevltably. 8 degree of estimation with regard to managemenl, overhead and general running costs. The Charity makes eslimales and assumptlons concerning the future, Thè resultlng accounllng estim8tes and assumptions will, by definits'on, seldom equal the related actual r&8ulls. The esb'mate5 and assumptions that have 8i9nificant rlsk of Causing a material adjustment to the rArrylng amunts of assets and liabilltles withln the next fin8ncial year a dlscussed below. Crltlc818re8s ofludgment.. The charlty recognises income on the basi8 of enlitlernent and allocates costs to those prolecls, as set out above. Reports are submltted to donors to report the costs incurred and, al the reportlng date, any unused funds are held on the balance sheet, as part of the statement of reserves. The charity may be p8rmltted to use any surplus funds for the ¢onllnuation of a partlcular project ovèr an extended period of tlm8. or use the funds for a similar plece of work, but some donors require unused funds to be relurn8d to them. 201Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 4. In¢ome from donallon$ and legacle8 Unrestrictèd funds 2023 Totsl fund$ 2023 Total fvnds 2022 Donatlons 15,917 15,917 11,436 Totg12022 11.436 11,436 6. Income from chafltablo actl¥ttl•¥ Unr•8trlcl•d fund• Re•trfctod fund• 2023 2023 Total funds 2023 Total funds 2022 proatiOn of Human Rl9hts 172,209 415,253 576,817 Total 2022 275,000 301,817 576,817 6. Inve•tment Income Unre¥trlcted lunds 2023 Total fund• 2023 Total funds 2022 Intsrest recelved 398 37 Tot812022 37 37 21 |Pag
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 7. Analysls of expgnditure on charitable actlvltle8 Summary by fund type: Unrestricted funds 2023 Restrided funds 2023 Total Total 2023 2022 Promotion of Human Rights 284,916 261,599 548,515 597,309 Tot812022 224, 127 373, 182 597,309 Summary by expenditure type.. slaff costs Depreclalion Other CO8ts 2023 Total Total 2023 2023 2023 2022 Promotion of Human Rights 401,600 144.916 846,616 597,309 Total 2022 346, 987 2,402 247.920 597,309 8. Summary of expendlturn by actlvlti Actlvltle8 undortaka dlrnctly 2023 Support costs Total funds Total fund• 2023 2023 2022 Promtion of Human Rights 107,113 439,402 546,515 597,309 Totsl 2022 392 828 597 309 221Page
EUROPEAN NEfwoRK ON STATELESSNESS NOTE8 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Anatysis ol expenditure by activmles IcontSnuedl Anaty8is of dlrect Costs Total funds Total fiJnd8 2023 2022 Research and consultancy Conf8renc8 and events 41,370 146,892 40,392 23,122 Travel and ac¢omrrK*dation 3,237 3.281 Prlntlng and design IT arKI w8bslle costs 3.297 1,350 3.978 10,749 Communlc8tlons and c8mpaign8 Translallon seprfices 5,008 13,572 9,831 5,515 107,113 204 481 Anaty•l• of •upport eo•t• Totsl fvnds Totsl funds 2023 2022 Staff costs 401.600 346,987 Depreclatlon Staff recruitment 2,402 738 7,266 1,388 1.592 MIKellaneous costs 247 330 Rent 20,897 17,409 Bank charges 543 1,274 Insur8nce 1,149 879 Volunteer expenses Training 53 1,596 2,446 HR and other professional fe8S 3,058 2,153 AcunnCY and payroll fees Govemance costs 1,391 6,795 5,693 439,402 392.828 231Pag
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 9. Audltofs renumeratlon 2023 2022 Fee5 payable to the Charty's auditor lor the audlt of the Charity's annual accounts 6,000 4,830 Fees payable to the Charty's auditor in respect of. All non audit seNices not included above 990 10. St•ff co•ts 2023 2022 Wage8 and $olarie8 366,316 311.324 Social security costs 30,194 27,956 Contribution to defined contributlon pension schemes 346 987 Th8 average number of persons employed by the Charity during the year was as follows: 2023 2022 Management and administration The average headcount expressed a8 fijll-time equivalents was.. 2023 No. 2022 Managem8nt and administration The number of employees whose employee benefits (excluding employer pension costs) exeded £60,000 was: 2023 2022 £60,000 - £70,000 The charity'5 key management personnel Gornprise the trustees (who all give their lirne voluntarily), the CEOIDireGtor, the Head of Communications, Operations & Development and the Head of Policy and Research. The total amount of employee benefrts linclvding employer's national insurance and pension contributions) received by key management personnel for their services to the Charty was £165,22412022 £158,372). 241Page
EUROPEAN NETWORK ON STATELessNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 11. Tru¥tse¥' renumerallon and expense8 During the year, no Trustees ceiVed any MUneratIon or other benefits (2022 - £NIL-). During the yearend8d 31 December 2023, expenses totalling £598were relmbursed or pa directly to 3 Trustees for attendance at board meetings and £641 was reimbursed for trustses to attend the Madrid ev8nt. In 2022 Board Meetlng expenses were £863 and Bnjssels Event relmburSerrt was £421 12. Flxod AMot• Fixed Assets balance is nil at 31 December 2023 and at 31 December 2022 13. Dobtorn 2023 2022 Duo wlthln one year Grant8 recelvgble Prepayments and accrued Incom& 4,181 3,049 38.826 3,049 14. Crnditor•: Amount• falllng du• wlthln ono y••r 2023 2022 Trad? creditors 7,673 5, 779 Other taxation and social seGurity Other creditor8 Accruals and deferred income 6.000 5.820 251Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 15. Ststement of funds Stat•m•nt of funds - currant ye•r B•lan¢e at I January 2023 Balanco at 31 Decombor 2023 Income Expenditure Unre•trlcted lund• General fund 216,677 269,369 1284,916) 190.020 Total Unrestrictsd funds 215,577 269,359 1284,916) 190.020 Re8trlctgd fund UNHCR Europe Bureau 32,600 41,672 174,172 Robbins Family Charitable Trust 19,545 {19,546 Comlc Rellef 52,436 77,950 185,4011 44,985 Comic Relief Core 16,000 115,000 Rosa Luxemburg 37,687 137,887) OSF RIO 29,894 ( 29,894) Total RestrScled funds 134,375 172,209 1261,699) 44,985 Total of fundg 349,952 426,568 ( $46,515) 235,005 261Pag
EUROPEAN NEtWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 15. Statement of funds - prfor year Balanc8 at 31 Decemb8r 2022 8al8n¢e 8t 1 J8nu8ry 2022 Income Expenditure Unre•trfcted lund8 General fund 150, 829 286,473 (221,725) 215,577 Fixed asset reserve 2,402 (2.402) 153,231 286,473 (224, 12TJ 215,577 R•8trlcted fund• osJi 36,255 (36,255) EPIM 9,195 6,581 (15. 7T6J Robbins Famity Charitable Trust 8,000 20,000 (8.455) 19,545 UNHCR Europe Bureau 50,629 65,000 (83. 129) 32,500 Paul Hamlyn Foundation 34,423 (34,423) Comlc Relief 62,971 94,062 (104,597) 52.436 Rosa Luxemburg 10,359 (10.359) OSF RIO 4,267 105,815 (80, 188) 29,894 205. 740 301,817 (373. 182) 134,375 Total of funds 358 971 588 290 597 309 349 952 271Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Fund8 General fundlng General funds are available for use al the discretion of the trustees, for any charit8ble purpose. The general fund includes grants received towards the charty's core $ts from.. Slgrld R•u81ng Tru8t Durin9 the year the eharity received £100,000, the third in8talm8nt of the three-year grant totalling £300,000 from August 2021 to July 2024. Costs of £98,418 were incurred in the year. The SerVe balance of £63,411 is to be used by 31 Juty 2024. The reserve balance of £58,030 from the emergency support received in 2022, was fulty Spent by 31 May 2023. Oak Foundatlon During the year the charity recewed £100,000 the 8e¢ond instalmenl of a four year grant to 31 December 2025 lotalling £375,000. Costs totalllng £100,000 were incurred In 2023. Robert Bo8¢h Stlftung During the year the charity weived 8 one year grant of £34,015. Costs of £24,894 were incurred in the year. The reserve balance of £9,121 is to be used by 15 April 2024, CMD £15,615 wa8 recelved In the year to fund core costs RtrIcted Fund• Robblns F•mlty Charltablo Fund The charity had a regerve balance of £19,545 from a graftt by NPT UK Limited, acting oft behalf of the Robbin$ Family Charitable Trust, towards stsffing costs and rent in furtherance. of the charitable purposes of the organisation lo promote the right to nationality and the human rights of stsleless persons. The reserve balance was fully utilised in the period to November 2023. UNHCR- Europe Bureau The charity continues lo recelve fundlng from UNHCR - Europe Bureau which are avallable to support core funding and advooacy activities. Costs lotslling £74.172 were incurred during the year. In addition to the balance brought forward of £32,500, the charity recelved hvo more grant instslments of £41,672. £9,172 was received to assist with the organlsation of the Madfid conference in June 2023. Comlc Rollef Th& charity received £43.306 in the year and has recognised a further instalment of £34,644 receNed in January 2024, a total of £77.950 of the award totalling £363,711. Costs of £85,401 were incurred during the year. The reserve balancè of £44,985 represents unused funds held for the project which are expected to be used by 30 April 2024. In addition to the main grant the charity received funding of £15.000 in recognition of the cost of living crisi$, and the pre$5ure$ faGing organisations. The amount was fvlly expended in 2023. Ra Lyxemburg Stiftung The charity r1Ved a granl of £37,587 to support global efforts lo address Statebs$ne$$ received in 2023 for the period to 15 December 2023. The funds were fully utilised in the year. OSF RIO The charity brought forward a balarsce of £29,894 as part of activities of the Roma Initiatives of the Open Society Foundations. The grant is to endlprevenl the nsk of slatelessness of Roma in Kosovo, North Macedonia. Montenegro and Serbia. The serve balance was fulty spent by 30 June 2023. 281Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 16. Summary of lund• Summary of funds- current year Balance at 1 January 2023 Income Expendllure Balance at 31 December 2023 General fvnds 215.577 259,359 1284,9161 190,020 Regtricled funds 134,375 172,209 1261,5991 44,985 349,952 426,568 1548,5151 235,005 8umm•ry of fund•- prlor yoar Balance at 1 January 2022 Income Expenditure Balance a131 Decernb8r 2022 General funds 153,231 286.473 (224,127) 215,577 Reslrfcted funds 205,740 301,817 {373,1821 134,375 358,971 588,290 {597,3091 349,952 291Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 17. Analy•l$ of net as¥ots between fund8 Unr¢strl¢tsd fund8 R08trIct funds Total lund8 2023 2023 2023 Current assets 203,693 44,985 248,678 Creditors due within one year 113,6731 (13,673) Total 190.020 44,985 235,006 Analy•l• of net aM•ts b•tw••n fund•- prlor y••r Unr•8trlct•d lund• Re•trfctod fund• Total funds 2022 2022 2022 Current assets 227.176 134,375 361,661 Creditors due within one year {11,5991 (11,699) T¢)lal 215,577 134,376 349,952 30IPage
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 18. Reconclllatlon of not movement In funds to not cash flow from operntlng actlvlllos 2023 2022 Nel Incomelexpenditure for the year las per Statement of Financial Actlvltfe51 1114.94n (9.019) Adjustments for.. Depreclation charges 2,402 Dividends, interests and rènts from investments 13981 (37) Incre88e {Oecre888) in debtors 35,778 523 (Decrease) Increase In credltors 2,074 12,536) Not cash provlded by (used Inl operatlng activitie8 {77,4951 18,6671 19. Analy•ls of ea•h and ca•h oqulval•nts 2023 2022 Cash at bank 209,853 358,502 T¢)tal cash and cash equNalents 209,853 358,502 31 |Page
EUROPEAN NETWORK ON STATELESSNESS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 20. Analysls of Chang In net debt At 1 January 2023 Cash flows At 31 December 2023 Cash at bank 358,502 {148,649} 209,853 358,502 1148,6491 209,853 21. M•mb•rn' Ilablllty The charity's constilutson slates that, if the CIO is wound up, the member8 of th& CIO have no Ilability to contribute to its assets and no p&rsonal responsibility for setmlng ts debts and liabilitle8. 22. Rolatod party tran•actlon• The charity'5 constitution pemits P8ym8nls to be made to Iruslees or connected persons for the supply of goods and services where that is permitted in accordance with, and subject to the conditions In, section 185 to 188 of the Charities Act 2011. In December 2023 a payment of £500 for hostlng legal advice WOfk8hops was made to Stgtefree.e.V. ENS trustee christn8 8ukalo, is CUrrenY employed by Stalel.e.V. In 2022 Christian8 Bukalo, trustee, was paid £166 for a weblnar. 321Page