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2022-12-31-accounts

Company number: 09069133 Charity Number: 1160083

Ceasefire Centre for Civilian Rights

Report and financial statements For the year ended 31 December 2022

Ceasefire Centre for Civilian Rights

Contents

For the year ended 31 December 2022

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent examiner’s report .................................................................................................... 11 Statement of financial activities (incorporating an income and expenditure account) ................... 13 Balance sheet ............................................................................................................................... 14 Notes to the financial statements ................................................................................................. 15

Ceasefire Centre for Civilian Rights

Reference and administrative information

For the year ended 31 December 2022

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
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 2022

The trustees present their report and financial statements for the year ended 31 December 2022.

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 grew again in 2022, expanding the promise of civilian-led monitoring and implementing the right to reparation.

The activities of the charity in 2022 in furtherance of the purposes above have focused on:

2

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2022

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

This was the third year of a new multi-year programme of our ongoing work in Iraq. Significant progress under the programme has been made on securing reparations for civilian harm, including that incurred in earlier phases of conflict. Our new legal centre in Mosul to support those claiming reparations for civilian harm under Law no. 20 on Compensation for the Victims of Military Operations, Military Mistakes and Terrorist Actions completed its first year of operation. Advice has been provided to over 400 potential claimants and nearly 100 completed claims submitted in cases supported by the help centre, with promising early results. A second reparations scheme (under the ‘Yazidi Survivors Law’) is also now open for business as of September 2022, enabling us to expand our services to further classes of women survivors. (We are in any case supporting many female claimants under the existing operational scheme.)

With pandemic lockdown restrictions now raised, we were able to organise two training courses in Iraq during the year, including one to share techniques and knowledge gained on reparations to a wider group of lawyers, local officials and civil society, and the other to train further civil society activists in civilian-led monitoring techniques.

Violations monitoring activities continued strongly, with a wide range of different forms of harm reported under our online monitoring platform. In this phase of the project there is a significant focus on women’s rights violations and we are currently in the process of analysing data from the platform and drafting a major report on family-based violence against women and its relationship to the armed conflicts in Iraq (to be published in 2023).

A two-week mission to Baghdad and northern Iraq was undertaken in March, mainly to provide technical support to the Legal Committee of the Iraqi Parliament on drafting new rights-related legislation. With a new government and Parliament now finally in place as of October 2022, we hope to make further progress on legislative projects in the coming year, building on the relationships with officials and parliamentarians forged in March. This includes new draft laws on enforced disappearances and amendments to the reparations law, as well as a new law to prevent violence against women.

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. It has supported the expansion of Ceasefire’s reporting platform which now covers the whole Middle East and North Africa region. Violations cases have been reported on the platform from across the region, including Syria and Lebanon as well as Iraq. Reported cases were used to inform a submission made to the UN Special Rapporteur on freedom of religion or belief on the protection of religious freedom during armed conflict.

During the year video tutorials were created in Arabic and English on how to use the platform, and an Arabic training module has been developed as an additional resource for civilian documenters.

3

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2022

A number of local NGOs working in MENA conflict-affected states were supported under the programme to undertake monitoring, awareness-raising and networking activities to promote freedom of religion or belief, including NGOs working on Lebanon, Egypt, Syria and Iraq. Activities were completed during 2022, including the publication of a report on violations against the Yazidi community.

Pursuing accountability in Syria

Ceasefire continued to provide virtual support to lawyers and civilian activists documenting violations in northern Syria. Together with long-standing partners YASA – the Kurdish Center for Legal Research and Consultancy, Ceasefire is planning a further report on the situation in Afrin, looking in particular at forced demographic changes, involving arbitrary detention and kidnappings of Kurds, requisition of housing, crop destruction and cultural suppression. Although Afrin remains within the Syrian territory occupied by Turkey, control on the ground has recently shifted between a number of armed opposition groups, which both complicates the situation and underlines the dangers to local civilians.

Improving protection for the rights of civilians in Yemen

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. We are currently working together on a new report for publication on criminal accountability options for Yemen, covering the national criminal justice avenues as well as international mechanisms, including the International Criminal Court, possibilities for a special international tribunal, and extra-territorial prosecutions for crimes under international law. In June we co-hosted a visit to London by Mwatana’s director. In addition to NGO events, he spoke in Parliament at a meeting hosted by the All-Party Parliamentary Group.

Reparations for Ukraine

In June Ceasefire published a new report detailing the prospects for different forms of national and international reparations schemes to deliver redress for Ukraine for Russia’s war of aggression. While considerable progress has been made on instituting war crimes investigations following the Russian invasion, international planning for the delivery of reparations has been slower. Reparations for Ukraine: An international route map considers the international legal authority for grounding reparations and what form they should take. It then maps out the mechanisms that could be entrusted to take on the task of awarding and administering reparations on the scale required – and how Russia could be made to contribute. In the light of international precedents and what has worked in other conflict and post-conflict situations, the report proposes a number of principles which should guide the process to ensure justice for civilians who have suffered harm.

The report was widely distributed and covered in the Guardian. The director spoke at a number of events on accountability for Ukraine and Ceasefire undertook discussions with a number of NGOs

4

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2022

about partnering together to promote timely and effective reparations for civilians harmed in the conflict.

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.

The second major research report under the project, Protecting civilians in siege warfare: Constraints on military action, was published in March 2022 and benefited from research from the Essex University human rights law clinic. With the issue pressing in peoples’ minds with the war in Ukraine, the report was launched at an event on siege warfare and IHL hosted by the Swiss embassy in London. Speakers included the President of our Yemeni partner organisation, the Head of Operational Law for the British Army, leading authorities on international law and the Swiss Ambassador. The third research report under the programme, on civilian protection in partnered or proxy operations, is currently in the drafting and will be published in April 2023.

Coverage of our work on military accountability has now appeared in major mainstream news outlets and we are beginning a programme of outreach to parliamentarians to raise awareness and support for improving UK military accountability.

Ceasefire also made a submission to a UK government white paper on reform of the Human Rights Act 1998 and the introduction of a ‘British bill of rights’. The submission critically appraised government proposals to limit application of human rights protections in the context of military operations overseas. Although the proposed bill was introduced by the government in June, it was shelved in September under a new administration. However, following further changes in government, the Ministry of Justice has indicated that the bill may be resurrected in 2023 and Ceasefire continues to monitor the situation.

New Political Declaration on Protecting Civilians from Explosive Weapons in Populated Areas

In March 2022 Ceasefire participated in diplomatic negotiations in Geneva to agree a new intergovernmental ‘Political Declaration on Strengthening the Protection of Civilians from the Humanitarian Consequences arising from the use of Explosive Weapons in Populated Areas’. The resultant declaration was signed by 83 states (including the UK) in November, a major achievement.

The final text was probably as strong as realistically could be expected: it commits signatory states to working together to protect civilians from the harm arising from explosive weapons, includes important references to the ‘reverberating’ effects of such weapons on critical infrastructure in cities, and contains associated commitments to data-gathering on civilian impact, but it does not commit states to refrain altogether from the use of explosive weapons in cities as

5

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2022

the civil society lobby had pushed. It does not constitute new international law but rather sets the agenda for progress on an issue that demands urgent international attention.

The COVID-19 pandemic

Generally the pandemic eased in our focus countries during 2022, although vulnerable populations continued to suffer from the health impact of the disease as well as from the negative side-effects of lockdown restrictions, including variously on livelihoods and on violence against women. The charity continued to follow best practice in adhering to lockdown restrictions across jurisdiction, although we were able to organise a wider number of in-person events and activities than in the previous two years. 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 of vulnerable people, including on grounds of gender, religion, disability, ethnicity, health status or political affiliation.

Financial review

The charity’s operations grew in 2022 and total income for the year was £389K. Expenditure in the year was £354K. In 2022 the charity received valuable and continuing support from the Swiss Federal Department of Foreign Affairs, Minority Rights Group/NORAD, the Joseph Rowntree Charitable Trust, the Allen & Overy Foundation and the International Institute for Law and Human Rights. 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 and for gifts from individual donors which enable us 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 4 months (2022: £157K). At year end it held £147K in unrestricted reserves, just under the target. 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. 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.

6

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2022

Plans for the future

Ceasefire’s current strategy runs until the end of 2024. It was formulated guided by our principles, focused on innovation and best practice.

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

The overall direction of the organisation is kept under review by the trustees in the light of external pressures, including changes in the face of armed conflict and the need to ensure that implementation of human rights and international humanitarian law meets the challenge of protecting civilians.

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.

7

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2022

Funds held as custodian trustee on behalf of others

During 2022 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:

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 2022 was 6 (2021: 6). 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.

8

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2022

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.

9

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2022

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 27 April 2023 and signed on their behalf by

Trustee

10

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 2022.

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:

11

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 2023

12

Ceasefire Centre for Civilian Rights

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

For the year ended 31 December 2022

For theyear ended31 December 2022
2022 2021
Restricted Unrestricted Total Restricted Unrestricted Total
Note £ £ £ £ £ £
Income from:
Donations and legacies 2 - 8,930 8,930 - 3,599 3,599
Charitable activities
Civilian-led monitoring, research and training 3 374,695 5,000 379,695 321,511 - 321,511
Bank interest - 282 282 - 9 9
Total income 374,695 14,212 388,907 321,511 3,608 325,119
Expenditure on:
Raising funds - 5,388 5,388 - 1,551 1,551
Charitable activities
Civilian-led monitoring, research and training 4 335,767 12,994 348,761 280,419 26,010 306,429
Total expenditure 335,767 18,382 354,149 280,419 27,561 307,980
Net income/(expenditure) for the year 6 38,928 (4,170) 34,758 41,092 (23,953) 17,139
Transfers between funds (36,322) 36,322 - (29,077) 29,077 -
Net movement in funds 13 2,606 32,152 34,758 12,015 5,124 17,139
Reconciliation of funds:
Total funds brought forward 13,844 114,351 128,195 1,829 109,227 111,056
Total funds carried forward 16,450 146,503 162,953 13,844 114,351 128,195

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.

13

Ceasefire Centre for Civilian Rights

Company no. 09069133

Balance sheet

As at 31 December 2022

As at 31 December 2022
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		 £
27,567
158,026		 2022
£
162,953		 £
2,282
164,144		 2021
£
128,195
185,593
22,640		 166,426
38,231
146,503
16,450		 114,351
13,844
162,953 128,195
162,953 128,195

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 27 April 2023 and signed on their behalf by

Trustee

14

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

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.

Activities have returned to normal operation in 2022, following relaxation of COVID-19 restrictions on travel and gatherings, and in-person advocacy activities and training programmes have been resumed.

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.

15

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

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.

16

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

For the year ended 31 December 2022
2
Individual donations
Fundraising events
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
Civilian-led monitoring, research and
training
Allen & Overy - grant
Total income from charitable activities
Swiss Federal Department of Foreign
Affairs
UK Department for International
Development		 Restricted
£
-
-		 Unrestricted
£
5,674
3,256		 2022
Total
£
5,674
3,256		 Restricted
£
-
-		 Unrestricted
£
3,599
-		 2021
Total
£
3,599
-
- 8,930 8,930 - 3,599 3,599
Restricted
£
50,000
30,192
38,000
-
110,825
145,678
-
 Unrestricted
£
5,000
-
-
-
-
-
-		 2022
Total
£
55,000
30,192
38,000
-
110,825
145,678
-		 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
374,695 5,000 379,695 321,511 - 321,511

17

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

4a Analysis of expenditure (current year)

Analysis of expenditure (current year)
Salaries and wages (see note 7)
Consultancy
Rent and office running costs
Communications
IT costs
Training and evaluation activities
Travel
Funds for local NGOs for joint in-country activities (see
note 5a)
Finance Costs
Fundraising costs
Design and Intellectual Property
Report production and dissemination
Legal and Professional Fees
Support costs
Governance costs
Total expenditure 2022
Total expenditure 2021		 Cost of raising
funds
-
-
-
-
-
-
-
-
-
5,388
-
-
-		 Civilian-led
monitoring,
research and
training
£
134,166
43,588
6,929
613
598
15,995
8,206
88,469
5,111
-
16,232
15,859
-		 Governance
Costs
£
-
-
-
-
-
-
-
-
-
-
-
-
3,673		 Support
Costs
£
-
-
2,679
17
593
-
3,281
-
1,222
-
30
1,500
-		 2022
Total
£
134,166
43,588
9,608
630
1,191
15,995
11,487
88,469
6,333
5,388
16,262
17,359
3,673		 2021
Total
£
123,317
41,975
11,564
504
1,936
436
2,273
52,217
8,552
1,551
23,245
31,067
9,343
5,388
-
-		 335,766
9,322
3,673		 3,673
-
(3,673)		 9,322
(9,322)
-		 354,149
-
-		 307,980
-
-
5,388 348,761 - - 354,149 307,980
1,551 306,429 - -

Of all the total expenditure, £18,382 was unrestricted (2021: £27,561) and £335,767 was restricted (2021: £280,419).

18

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

4b Analysis of expenditure (previous year)

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
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		 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
£
123,317
41,975
11,564
504
1,936
436
2,273
52,217
8,552
1,551
23,245
31,067
-
9,343		 2020
Total
£
144,122
28,175
12,706
654
1,119
8,907
1,087
91,093
6,204
24,757
16,563
97,712
8,113
1,551
-
-		 290,328
12,428
3,673		 3,673
-
(3,673)		 12,428
(12,428)
-		 307,980
-
-		 441,212
-
-
1,551 306,429 - - 307,980

19

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

5a Grant making

Grant making
ZaZa Consulting
Egyptian Commission for Rights
JSSOR Youth Organisation
Syrians For Justice
Asuda Organisation
Adyan Foundation
LSD Lebanon
At the end of the year
Cost
Civilian rights & reparation in Iraq
Asuda Organisation
Protecting the Rights of Religious Minorities		 Grants to
institutions
£
24,375
30,219
11,190
4,973
4,332
2,982
5,193
5,205		 2022
£
24,375
30,219
11,190
4,973
4,332
2,982
5,193
5,205
88,469 88,469

5b Grant making (prior year)

Grant making (prior year)
Cost
Community Empowerment for Progress Organisation
At the end of the year
Civilian rights & reparation in Iraq
Asuda Organisation
Protecting the Rights of Religious Minorities
Eyzidi Organisation Documentation
IMOK Independent Media Organisation Kurdistan
Wadi Association for Crisis Assistance
Freethought Lebanon
Strengthening civil society early warning and response on identity-
based violence in South Sudan		 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

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

6 Net income for the year

This is stated after charging:

This is stated after charging:
2022 2021
£ £
Independent examiner's remuneration (excluding VAT): 3,050 2,800
Trustees' remuneration - -
Trustees' reimbursed expenses - -
Foreign exchange gains or losses 115 597

20

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

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		 2022
£
116,465
7,990
9,711		 2021
£
106,714
7,378
9,225
134,166 123,317

1 employee earned more than £60,000 during the year (2021: one).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £80,398 (2021: £77,218).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: nil). No charity trustee received payment for professional or other services supplied to the charity (2021: nil).

The average headcount in the year was 3 (2021: 3).

8 Related party transactions

There were no related party transactions in 2022 (2021: none).

Aggregate donations from related parties were nil (2021: £nil).

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
Prepayments
Trade debtors
Trade creditors
Other debtors
Creditors: amounts falling due within one year
Payroll creditors		 2022
£
26,017
1,222
328		 2021
£
-
1,406
876
27,567 2,282
2022
£
3,006
4,743
14,891		 2021
£
17,740
9,711
10,780
22,640 38,231

11 Creditors: amounts falling due within one year

21

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

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

12a
Analysis of net assets between funds (current year)		 12a
Analysis of net assets between funds (current year)
12b
13a
At 1 January
2022
£
8,268
25,874
(22,093)
4,765
5,308
-
(8,278)
Total restricted funds
13,844
General funds
114,351
Total funds
128,195
Movements in funds (current year)
Protection from family-based violence in
the Kurdistan Region of Iraq
Asuda Organisation for Combating
Violence against Women - UNTF grant
Protecting the Rights of Religious
Minorities
Minority Rights Group - NORAD grant
Civilian rights and UK military
accountability
Joseph Rowntree Charitable Trust
Restricted funds:
HRDs in Iraq
Allen & Overy LLP
Strengthen laws that implement Iraq's
Constitution
Institute for International Law and
Human Rights
Swiss Federal Department of Foreign
Affairs
Civilian rights & reparation in Iraq
Minority Rights Group grant
Net current assets
Net current assets
Analysis of net assets between funds (prior year)		 Income &
gains
£
-
50,000
145,678
38,000
110,825
-
30,192		 Restricted
£
16,450		 Unrestricted
£
146,503		 Total funds
£
162,953
Restricted
£
13,844		 Unrestricted
£
114,351		 Total funds
£
128,195
Expenditure
& losses
£
-
(51,199)
(118,755)
(39,084)
(100,822)
(2,587)
(23,320)		 Transfers
between
funds
£
(8,268)
(4,608)
(10,562)
(3,909)
(6,049)
-
(2,926)		 At 31
December
2022
£
-
20,067
(5,732)
(228)
9,262
(2,587)
(4,332)
13,844 374,695 (335,767) (36,322) 16,450
114,351 14,212 (18,382) 36,322 146,503
128,195 388,907 (354,149) - 162,953

22

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

13b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds
General funds
Total funds
Protecting the Rights of Religious
Minorities
HRDs in Iraq
Minority Rights Group grant
Civilian rights & reparation in Iraq
Swiss Federal Department of Foreign
Affairs
Civilian rights and UK military
accountability
Joseph Rowntree Charitable Trust
Allen & Overy LLP
Restricted funds:
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		 At 1 January
2021
£
(19,875)
-
(20,326)
10,473
32,972
(1,415)
-		 Income &
gains
£
28,143
50,000
118,036
38,000
56,292
17,135
13,905		 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

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 2023 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. The negative carried forward fund is a result of timing and represents the amount due in 2023 under the existing agreement.

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.

Protection from family-based violence in the Kurdistan Region of Iraq

Improving implementation of legislation against family-based violence in the KRI, with a focus on effective support provided to survivors. The negative carried forward fund is a result of timing and represents the amount due in 2023 under the existing agreement.

23

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2022

Purposes of restricted funds (continued)

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 2023 under the existing agreement.

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.

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 2022
2021
£
£
7,200
10,800
7,200
10,800
Property
7,200 10,800

15 Legal status of the charity

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.

24