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2021-12-31-accounts

Company number: 09069133 Charity Number: 1160083

Ceasefire Centre for Civilian Rights

Report and financial statements For the year ended 31 December 2021

Ceasefire Centre for Civilian Rights

Contents

For the year ended 31 December 2021

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent examiner’s report .................................................................................................... 10 Statement of financial activities (incorporating an income and expenditure account) ................... 12 Balance sheet ............................................................................................................................... 13 Notes to the financial statements ................................................................................................. 14

Ceasefire Centre for Civilian Rights

Reference and administrative information

For the year ended 31 December 2021

Company number 09069133
Charity number 1160083
Registered office 3 Whitehall Court
and operational London
address SW1A 2EL
Country of England & Wales
Registration
Country of United Kingdom
Incorporation
Trustees Trustees, who are also directors under company law, who served during the
year and up to the date of this report were as follows:
Piers Feltham
Lucy Freeman
Ziyad Marar
Maggie Murphy
Clara Sandoval Villalba
Sareta Ashraph
Mark Lattimer Executive Director
Bankers National Westminster Bank PLC
Strand Villiers House Branch
38 Strand
London
WC2N 5JQ
Solicitors Bates Wells
10 Queen Street Place
London
EC4R 1BE
Independent Noelia Serrano
Examiner Sayer Vincent LLP
Chartered Accountants and Statutory Auditors
Invicta House
108-114 Golden Lane
London
EC1Y 0TL

1

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2021

The trustees present their report and financial statements for the year ended 31 December 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report under company law and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The organization aims to:

Public benefit focus on ensuring that our activities achieve our charitable aims

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work within the last twelve months. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance in the delivery of public benefit

The charity’s activities continued successfully in 2021, despite extensive pandemic lockdowns, as interest in civilian-led monitoring and the right to reparation grows.

The activities of the charity in 2021 in furtherance of the purposes above have focused on:

2

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2021

Strengthening legal protection for civilians and promoting reparation for violations in Iraq

This was the second year of a new multi-year programme (phase 2 of our ongoing work in Iraq). Some three years of work providing technical support to committees in the Iraqi parliament bore fruit in March with the passing of legislation focused on reparation for female survivors of ISIS violations. Ceasefire continued to provide support on the implementing regulations under the new law. We also continued to work on other legislation, including a law on ending enforced disappearance and efforts to incorporate the suppression of international crimes into the Iraqi legal system.

The monitoring of violations using the Ceasefire online platform continued to document militia killings and abductions as well as multiple incidents of family-based violence against women, (which saw an increase during pandemic lockdowns). Despite restrictions, a training course for monitors took place in Suleymaniah in early September in partnership with ASUDA. It was a twoday workshop on monitoring and documenting and/or securing reparations for human rights violations for activists, lawyers, CSO members, and journalists from different conflict-affected areas in Iraq. The end of the year saw the publication of the latest report under the programme, ‘We Are in Control’: The rise of paramilitary forces and the security of minorities in Iraq’s disputed territories.

In December Ceasefire launched a new legal helpdesk in Mosul to support those claiming reparations for civilian harm under Law no. 20 of 2009 (Compensation for the Victims of Military Operations, Military Mistakes and Terrorist Actions). As an initial step to raise awareness and understanding of the law, a 45-page handbook was drafted through a partnership with the Faculty of Law at the University of Mosul and Zaza Consulting, giving an overview of compensation procedure and the steps and documentation required to apply for each type of case. The helpdesk in Mosul, located in an NGO centre, is open to the public 3 days a week providing pro-bono legal advice. A telephone hotline has also been set up to respond to further queries and reach applicants who cannot visit the helpdesk in person.

Freedom of Religion or Belief in conflict zones in the Middle East

This programme is conducted in partnership with Minority Rights Group and supported by NORAD. Following the issue of a call for proposals, a number of local NGOs working in MENA conflictaffected states were supported to undertake monitoring, awareness-raising and networking activities to promote freedom of religion or belief.

The latest report under the programme was published in June. In the Name of Protection: Minorities and identity in the Syrian conflict draws on in-depth interviews with Syrian activists and civilians from diverse religious minority backgrounds to explore the multifaceted and layered experiences of minorities during the conflict. Their testimonies challenge and complicate widespread assumptions made about religious minorities in Syria.

3

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2021

A follow-up training for monitors under the programme took place online in November. This supported documentation on Ceasefire’s reporting platform which covers the whole Middle East and North Africa region.

Pursuing accountability in Syria

Ceasefire continued to provide virtual support to lawyers and civilian activists documenting violations in northern Syria. An updated submission was made to the UN Commission of Inquiry on Syria in September, and published on our website, and briefings were delivered for European and US government officials.

Improving protection for the rights of civilians in Yemen

The prospects for instituting effective accountability for civilian harm in Yemen were dealt a blow in September when the UN Human Rights Council failed to renew the mandate of the UN Group of Eminent Experts, the only dedicated international human rights monitoring body for Yemen. Despite this setback, Ceasefire continued to plan for boosting civilian-led monitoring and transitional justice with our main partner, Mwatana Organisation for Human Rights, an independent Yemeni human rights NGO with a nationwide presence. Ceasefire also maintains a good relationship with the Office of the UN Special Envoy to Yemen and continues to plan for civil society engagement in any eventual ceasefire process.

Strengthening early warning on identity-based violence in South Sudan

Our pilot project in South Sudan was completed in April with the publication of a lessons learned report: First to Know: Civilian-led early warning in armed conflict. This drew on the experiences of the South Sudan project, focused on strengthening the ability of civil society to implement early warning and preventive advocacy on identity-based violence, but sought to apply the learning to wider application of civilian-led techniques in early warning.

Following on from a debate on growing violence in South Sudan at the UN Security Council, where a presentation was made on our 10 priorities for civilian protection, discussions have taken place on civil society engagement in the peace process, including possible use of civilian mediators and an expanded early warning system. Plans for a new expanded project have been drawn up with our partner CEPO, and we continue to explore the potential for funding.

Civilian rights and military accountability in the UK’s use of armed force

Under this project, supported by the Joseph Rowntree Charitable Trust, Ceasefire aims to strengthen the practice of civilian protection and improve the scope for reparations related to UK military operations. One strand of inquiry under the project, undertaken with pro bono support from Allen & Overy LLP looking into compensation and condolence programmes operated by national militaries /defence ministries in a number of different jurisdictions, reached publication in the Autumn with the publication of our report Reparations for Civilian Harm in Military Operations: Towards a UK policy. The virtual launch brought together both civilian and military legal experts.

4

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2021

Research was also completed on the second project strand, on legal constraints on siege warfare under international humanitarian law, which will be published early in the new year.

Early in the year Ceasefire was active in briefing MPs and Peers on the IHL and human rights implications of new legislation intended to introduce limits on military accountability. The final legislation was considerably softened by the introduction of exemptions to a proposal to introduce sweeping limits (the so-called ‘triple lock’) on prosecutions of UK service personnel. The exemptions, initially proposed to include prosecutions for genocide, crimes against humanity and torture, were expanded to include war crimes and inhuman and degrading treatment after Ceasefire was able to demonstrate that otherwise the practical effect of the exemptions would be minimal and the legislation would remain in breach of international obligations.

Ceasefire also continued to support a new intergovernmental political declaration on the protection of civilians from the effects of explosive weapons in populated areas.

Promoting the practice of civilian rights

The second release of Ceasefire’s bilingual violations monitoring platform is now live to all users in the Middle East and North Africa and is operating well, accessible from the home page of our website. A series of online short instructional videos in English and Arabic were developed to support new users, and we are planning further promotional activities to broaden and deepen the user-base of the platform.

During the year Ceasefire also introduced an Arabic-language ‘mirror’ version of our website as a whole. This will make our work generally more accessible to constituencies in the Middle East and North Africa where much of our programme work is based.

The COVID-19 pandemic

In our focus countries in the Middle East and in Africa the pandemic represented an additional threat to communities already vulnerable from war and insecurity. There continued to be indications that the scale of the problem was under-diagnosed and/or under-reported. Equally severe were the negative side-effects of lockdown restrictions, including variously on livelihoods and on violence against women. In certain instances, authoritarian tendencies in government responded to the pandemic emergency by imposing wide-ranging measures to repress freedom of expression and association.

During 2021 the charity followed best practice in adhering to lockdown restrictions across jurisdictions and modifying certain activities to reduce viral footprint. As reported above, activities were nonetheless able to continue across our programmes, although certain advocacy activities were subject to temporary postponement or moved to online delivery. Ceasefire’s monitoring tools and resources can be used to report and document denials of access to healthcare, other violations of the right to health, and emerging patterns of discrimination against particular groups

5

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2021

of vulnerable people, including on grounds of gender, religion, disability, ethnicity, health status or political affiliation.

Financial review

The charity’s operations continued strongly and total income in 2021 was £325K. Expenditure in the year was £308K. In 2021 the charity received valuable and continuing support from the Swiss Federal Department of Foreign Affairs, Minority Rights Group/NORAD, UKAID, the Joseph Rowntree Charitable Trust and the International Institute for Law and Human Rights. New income was received from the Allen & Overy Foundation. Some of these are multi-year sources of support, giving a good outlook for the continuing development and growth of the charity’s activities. Ceasefire is very grateful for this support which enables it to work on some of the most complex rights challenges in the world.

Reserves policy and going concern

Reserves policy: The charity seeks to ensure that it always holds sufficient reserves to cover planned expenditure over the following 3-4 months. At year end it held £114K in unrestricted reserves. As the charity’s operations grow, it intends to maintain a prudent reserve to ensure stability.

Risks: Ceasefire maintains a risk register which is updated and discussed by the trustees on a regular basis. Particular attention is placed on the ongoing risks associated with operating in conflict-affected environments.

The charity’s liabilities are currently small and it has pursued a prudent policy of only taking on any new liability in line with assets. Exposure to organisational risk as a result of the COVID-19 pandemic is discussed above and is currently assessed as limited in the short- to medium-term. The trustees therefore conclude with regard to the preparation of the accounts that a going concern basis is appropriate and that there are no material uncertainties.

Plans for the future

Ceasefire undertook a strategic review during 2020 in order to develop a new multi-year strategy to guide our next phase of development. Formulation of the strategy benefitted from the experience and perspectives of civilian activists on the ground, partners and donors, and by a series of Expert Advisory Panels, consisting of senior experts in IHL, human rights, humanitarian affairs and strategic studies. Throughout we have been guided by our principles, focused on innovation and best practice.

For the strategic period 2021 – 2024, Ceasefire’s work will pursue the following three objectives: 1: To empower civilians in situations of armed conflict or prevailing insecurity to monitor and document violations of their rights

6

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2021

3: To develop the practice of civilian protection and raise public support for the promotion of civilian rights.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 3 June 2014 and registered as a charity on 22 January 2015.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.

Appointment of trustees

Under the articles of association, new trustees are appointed by the charity. The trustees seek to ensure that together they retain sufficient expertise in the areas of the charity’s operations and in charity administration and to recruit new trustees who will contribute to the charity’s effectiveness and standing.

Related parties and relationships with other organisations

The charity has no subsidiary undertakings. It cooperates with a number of like-minded organisations in the UK and overseas to achieve its charitable purposes.

Funds held as custodian trustee on behalf of others

During 2021 there were no funds held as custodian trustee on behalf of others.

Statement of responsibilities of the trustees

The trustees (who are also directors of Ceasefire Centre for Civilian Rights for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

7

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2021

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2021 was 6 (2020: 5). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The opinion of the directors is that the company is entitled to the exemptions conferred by Section 477 of the Companies Act 2006 relating to small companies

The directors acknowledge the following responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

8

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2021

Independent Examiner

Noelia Serrano was appointed as the charitable company's independent examiner during the year and has expressed her willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 28 April 2022 and signed on their behalf by

Ziyad Marar Trustee

9

Independent examiner’s report

To the members of

Ceasefire Centre for Civilian Rights

I report to the trustees on my examination of the accounts of Ceasefire Centre for Civilian Rights for the year ended 31 December 2021.

This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the Company you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)/Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Charities Act 2011 (‘the 2011 Act’).

Independent examiner’s statement

Since the Company’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 Accounts in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

10

Independent examiner’s report

To the members of

Ceasefire Centre for Civilian Rights

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.

Name: Noelia Serrano FCA

Address: Sayer Vincent LLP, Invicta House, 108-114 Golden Lane, London, EC1Y 0TL Date: 5 May 2022

11

Ceasefire Centre for Civilian Rights

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2021

Note
Income from:
2
3
4
6
13
Reconciliation of funds:
Total expenditure
Bank interest
Civilian-led monitoring, research and training
Donations and legacies
Charitable activities
Civilian-led monitoring, research and training
Total income
Expenditure on:
Charitable activities
Raising funds
Total funds brought forward
Net income/(expenditure) for the year
Total funds carried forward
Transfers between funds
Net movement in funds		 Restricted
£
-
321,511
-		 Unrestricted
£
3,599
-
9		 2021
Total
£
3,599
321,511
9		 Restricted
£
-
404,825
-		 Unrestricted
£
-
4,022
83		 2020
Total
£
-
408,847
83
321,511 3,608 325,119 404,825 4,105 408,930
-
280,419		 1,551
26,010		 1,551
306,429		 -
428,483		 -
12,729		 -
441,212
280,419 27,561 307,980 428,483 12,729 441,212
41,092
(29,077)		 (23,953)
29,077		 17,139
-		 (23,658)
(26,926)		 (8,624)
26,926		 (32,282)
-
12,015
1,829		 5,124
109,227		 17,139
111,056		 (50,584)
52,413		 18,302
90,925		 (32,282)
143,338
13,844 114,351 128,195 1,829 109,227 111,056

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 13 to the financial statements.

12

Ceasefire Centre for Civilian Rights

Company no. 09069133

Balance sheet

As at 31 December 2021

Note
Current assets:
10
Liabilities:
11
13
Total unrestricted funds
General funds
Total charity funds
Cash at bank and in hand
The funds of the charity:
Creditors: amounts falling due within one year
Total net assets
Restricted funds
Debtors		 £
2,282
164,144		 2021
£
128,195		 £
25,410
149,469		 2020
£
111,056
166,426
38,231		 174,879
63,823
114,351
13,844		 109,227
1,829
128,195 111,056
128,195 111,056

The opinion of the directors is that the company is entitled to the exemptions conferred by Section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge the following responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved by the trustees on 28 April 2022 and signed on their behalf by

Ziyad Marar Trustee

13

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

1 Accounting policies

a) Statutory information

Ceasefire Centre for Civilian Rights is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address is 54 Commercial Street, London E1 6LT, and the principal place of business is 3 Whitehall Court, London SW1A 2EL.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

During 2021 the charity followed best practice in adhering to lockdown restrictions across jurisdictions and modifying certain activities to reduce viral footprint. Activities were nonetheless able to continue across our programmes, although certain advocacy activities and training programmes in particular were subject to temporary postponement or moved to online delivery. There has been no suspension of grant funding or related activities arising from pandemic changed circumstances.

Exposure to organisational risk as a result of the COVID-19 pandemic has been reviewed by the trustees is currently assessed as limited in the short- to medium-term.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for charitable purposes.

14

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

Expenditure is classified under the following activity headings:

Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity.

Support and governance costs are re-allocated to each of the activities based on the share of the total costs between activities within the period.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

n) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

o) Pensions

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently-administered fund. The pension cost charge represents contributions payable under the scheme by the charitable company to the fund. The charitable company has no liability under the scheme other than for the payment of those contributions.

p) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

15

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

For the year ended 31 December 2021
2
Individual donations
3
Income from donations and legacies
Minority Rights Group - European
Commission grant funding
Minority Rights Group Europe - NORAD
grant funding
Institute for International Law and Human
Rights
Joseph Rowntree Charitable Trust
Income from charitable activities
Asuda/UNTFEVW
Austria Federal Office for Immigration
Civilian-led monitoring, research and
training
Allen & Overy - pro bono legal services
Allen & Overy - grant
Pro Victimis Foundation
Total income from charitable activities
Swiss Federal Department of Foreign
Affairs
UK Department for International
Development		 Restricted
£
-		 Unrestricted
£
3,599		 2021
Total
£
3,599		 Restricted
£
-		 Unrestricted
£
-		 2020
Total
£
-
- 3,599 3,599 - - -
Restricted
£
-
50,000
-
-
13,905
38,000
28,143
56,292
-
118,036
17,135
 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-		 2021
Total
£
-
50,000
-
-
13,905
38,000
28,143
56,292
-
118,036
17,135		 Restricted
£
97,712
-
-
-
31,338
38,000
-
95,832
3,800
109,829
28,314		 Unrestricted
£
-
-
3,774
248
-
-
-
-
-
-
-		 2020
Total
£
97,712
-
3,774
248
31,338
38,000
-
95,832
3,800
109,829
28,314
321,511 - 321,511 404,825 4,022 408,847

16

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

4a Analysis of expenditure (current year)

Salaries and wages
Consultancy
Rent and office running costs
Communications
IT costs
Training and evaluation activities
Travel
Funds for local NGOs for joint in-country activities
Finance Costs
Fundraising costs
Design and Intellectual Property
Report production and dissemination
Pro bono legal services
Legal and Professional Fees
Support costs
Governance costs
Total expenditure 2021
Total expenditure 2020		 Cost of raising
funds
-
-
-
-
-
-
-
-
-
1,551
-
-
-
-		 Civilian-led
monitoring,
research and
training
£
123,317
41,975
5,806
479
1,709
436
2,031
52,217
3,196
-
22,425
31,067
-
5,670		 Governance
Costs
£
-
-
-
-
-
-
-
-
-
-
-
-
-
3,673		 Support
Costs
£
-
-
5,758
25
227
-
242
-
5,356
-
820
-
-
-		 2021
Total
2020
Total
£
£
123,317
144,122
41,975
28,175
11,564
12,706
504
654
1,936
1,119
436
8,907
2,273
1,087
52,217
91,093
8,552
6,204
1,551
-
23,245
24,757
31,067
16,563
-
97,712
9,343
8,113
307,980
441,212
-
-
-
-
307,980
441,212
1,551
-
-		 290,328
12,428
3,673		 3,673
-
(3,673)		 12,428
(12,428)
-
1,551 306,429 - -
- 441,212 - -

Of all the total expenditure, £27,561 was unrestricted (2020: £12,729) and £280,419 was restricted (2020: £428,483).

17

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

4b Analysis of expenditure (previous year)

Salaries and wages
Consultancy
Rent and office running costs
Communications
IT costs
Training and evaluation activities
Travel
Funds for local NGOs for joint in-country activities
Finance Costs
Design and Intellectual Property
Report production and dissemination
Pro bono legal services
Legal and Professional Fees
Support costs
Governance costs
Total expenditure 2020		 Cost of raising
funds
-
-
-
-
-
-
-
-
-
-
-
-
-		 Civilian-led
monitoring,
research and
training
£
144,122
28,175
9,848
650
1,039
8,907
364
91,093
134
24,336
16,563
97,712
5,400		 Governance
Costs
£
-
-
-
-
-
-
-
-
-
-
-
-
2,713		 Support
Costs
£
-
-
2,858
4
80
-
723
-
6,070
421
-
-
-		 2020
Total
2019
Total
£
£
144,122
91,830
28,175
21,197
12,706
10,448
654
961
1,119
1,851
8,907
2,372
1,087
11,015
91,093
103,895
6,204
6,582
24,757
25,866
16,563
6,983
97,712
-
8,113
3,313
441,212
286,313
-
-
-
-
441,212
-
-
-		 428,343
10,156
2,713		 2,713
-
(2,713)		 10,156
(10,156)
-
- 441,212 - -

18

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

5 Grant making

Grant making
Eyzidi Organisation Documentation
Freethought Lebanon
IMOK Independent Media Organisation Kurdistan
Wadi Association for Crisis Assistance
Community Empowerment for Progress Organisation
At the end of the year
Cost
Civilian rights & reparation in Iraq
Asuda Organisation
Strengthening civil society early warning and response on identity-
based violence in South Sudan
Protecting the Rights of Religious Minorities		 Grants to
institutions
£
30,944
3,364
2,545
5,334
4,525
5,505		 2021
£
30,944
3,364
2,545
5,334
4,525
5,505
52,217 52,217

5b Grant making (prior year)

Grant making (prior year)
Civilian rights & reparation in Iraq
Asuda Organisation
Protecting civilian rights in Yemen
Mwatana Organisation for Human Rights
Protecting the Rights of Religious Minorities
Asuda Organisation
Centre for Supporters Human Rights
Eyzidi Organisation Documentation
Cost
Freethought Lebanon
IMOK Independent Media Organisation Kurdistan
Yasa - Kurdish Centre for Legal Studies
At the end of the year
Strengthening civil society early warning and response on identity-
based violence in South Sudan
Wadi Association for Crisis Assistance
Community Empowerment for Progress Organisation		 Grants to
institutions
£
37,305
26,821
1,686
1,663
2,095
2,099
216
933
3,858
14,417		 2020
£
37,305
26,821
1,686
1,663
2,095
2,099
216
933
3,858
14,417
91,093 91,093

Grant making represents amounts transferred to partner organisations to undertake in-country joint activities.

6 Net income/(expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2021 2020
£ £
Independent examiner's remuneration (excluding VAT): 2,800 2,250
Trustees' remuneration - -
Trustees' reimbursed expenses - -
Foreign exchange gains or losses 597 346

19

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2021
£
106,714
7,378
9,225		 2020
£
123,781
8,552
11,789
123,317 144,122

1 employee earned more than £60,000 during the year (2020: one).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £77,218 (2020: £75,696).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2020: nil). No charity trustee received payment for professional or other services supplied to the charity (2020: nil).

The average headcount in the year was 3 (2020: 4).

8 Related party transactions

There were no related party transactions in 2021 (2020: none).

Aggregate donations from related parties were zero (2020: zero).

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Debtors

Debtors
Accruals
Payroll creditors
Trade debtors
Other debtors
Prepayments
Creditors: amounts falling due within one year
Trade creditors		 2021
£
-
1,406
876		 2020
£
13,840
11,242
328
2,282 25,410
2021
£
17,740
9,711
10,780		 2020
£
33,233
12,473
18,117
38,231 63,823

11 Creditors: amounts falling due within one year

20

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

12a Analysis of net assets between funds (current year)

12b
13a
At 1 January
2021
£
(19,875)
-
(20,326)
10,473
32,972
(1,415)
-
Total restricted funds
1,829
General funds
109,227
Total funds
111,056
Institute for International Law and
Human Rights
Minority Rights Group grant
Swiss Federal Department of Foreign
Affairs
Civilian rights & reparation in Iraq
Strengthen laws that implement Iraq's
Constitution
HRDs in Iraq
Allen & Overy LLP
Analysis of net assets between funds (prior year)
Movements in funds (current year)
Strengthening civil society early warning
and response on identity-based violence
in South Sudan
Department for International
Development
Protecting the Rights of Religious
Minorities
Minority Rights Group - NORAD grant
Civilian rights and UK military
accountability
Joseph Rowntree Charitable Trust
Restricted funds:
Net current assets
Net current assets		 12b
13a
At 1 January
2021
£
(19,875)
-
(20,326)
10,473
32,972
(1,415)
-
Total restricted funds
1,829
General funds
109,227
Total funds
111,056
Institute for International Law and
Human Rights
Minority Rights Group grant
Swiss Federal Department of Foreign
Affairs
Civilian rights & reparation in Iraq
Strengthen laws that implement Iraq's
Constitution
HRDs in Iraq
Allen & Overy LLP
Analysis of net assets between funds (prior year)
Movements in funds (current year)
Strengthening civil society early warning
and response on identity-based violence
in South Sudan
Department for International
Development
Protecting the Rights of Religious
Minorities
Minority Rights Group - NORAD grant
Civilian rights and UK military
accountability
Joseph Rowntree Charitable Trust
Restricted funds:
Net current assets
Net current assets		 Income &
gains
£
28,143
50,000
118,036
38,000
56,292
17,135
13,905		 Restricted
£
13,844		 Unrestricted
£
114,351		 Total funds
£
128,195
Restricted
£
1,829		 Unrestricted
£
109,227		 Total funds
£
111,056
Expenditure
& losses
£
-
(22,134)
(105,723)
(39,735)
(79,218)
(15,177)
(18,432)		 Transfers
between
funds
£
-
(1,992)
(14,080)
(3,973)
(4,738)
(543)
(3,751)		 At 31
December
2021
£
8,268
25,874
(22,093)
4,765
5,308
-
(8,278)
1,829 321,511 (280,419) (29,077) 13,844
109,227 3,608 (27,561) 29,077 114,351
111,056 325,119 (307,980) - 128,195

21

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

13b Movements in funds (prior year)

Total restricted funds
General funds
Total funds
Protecting the Rights of Religious
Minorities
HRDs in Iraq
Robert Bosch Stiftung Gessellschaft
Minority Rights Group grant
Civilian rights & reparation in Iraq
Swiss Federal Department of Foreign
Affairs
Civilian rights and UK military
accountability
Allen & Overy pro bono legal services
Joseph Rowntree Charitable Trust
Protecting civilian rights in Yemen
Pro Victimis Foundation
Institute for International Law and
Human Rights
Department for International
Development
Strengthening civil society early warning
and response on identity-based violence
in South Sudan
Minority Rights Group - NORAD grant
Strengthen laws that implement Iraq's
Constitution
Restricted funds:		 At 1 January
2020
£
14,460
(17,393)
-
-
26,318
11,127
12,163
5,738
-		 Income &
gains
£
-
109,829
97,712
38,000
3,800
-
95,832
28,314
31,338		 Expenditure
& losses
£
(32,085)
(101,902)
(97,712)
(25,025)
(27,886)
(10,303)
(70,982)
(34,235)
(28,353)		 Transfers
between
funds
£
(2,250)
(10,860)
-
(2,502)
(2,232)
(824)
(4,041)
(1,232)
(2,985)		 At 31
December
2020
£
(19,875)
(20,326)
-
10,473
-
-
32,972
(1,415)
-
52,413 404,825 (428,483) (26,926) 1,829
90,925 4,105 (12,729) 26,926 109,227
143,338 408,930 (441,212) - 111,056

Purposes of restricted funds

HRDs in Iraq

To strengthen human rights defenders' organisations working with vulnerable civilians in Iraq.

Civilian rights and reparation in Iraq

To defend civilian rights and promote reparation and accountability in Iraq. The negative carried forward fund is a result of timing and represents the amount due in 2021 under the existing agreement.

Civilian rights and UK military accountability

To strengthen the practice of civilian protection and improve the scope for reparations related to UK military operations.

Protecting civilian rights in Yemen

To strengthen the ability of in-country human rights defenders to monitor and document violations of the rights of civilians in Yemen to inform UN mechanisms and international scrutiny.

Protecting the Rights of Religious Minorities

To enable civilian-led monitoring of violations of Freedom of Religion or Belief in the Middle East and North Africa region.

22

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2021

Purposes of restricted funds (continued)

Strengthening civil society early warning and response on identity-based violence in South Sudan To support civil society to develop a country-wide early warning system on identity-based violence.

Strengthen laws that implement Iraq's Constitution

To provide technical support and advice to Iraqi parliamentary committees and officials on legislative drafting in relation to implementing standards under international human rights and humanitarian law. The negative carried forward fund is a result of timing and represents the amount due in 2021 under the existing agreement.

Transfers

These represent the allowable apportionment of management and administration charges.

14 Operating lease commitments payable as a lessee

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

the following periods:
Less than one year 2021
2020
£
£
10,800
10,800
10,800
10,800
Property
10,800 10,800

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

23