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2023-12-31-accounts

Company number: 09069133 Charity Number: 1160083

Ceasefire Centre for Civilian Rights

Report and financial statements For the year ended 31 December 2023

Ceasefire Centre for Civilian Rights

Contents

For the year ended 31 December 2023

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent examiner’s report ...................................................................................................... 9 Statement of financial activities (incorporating an income and expenditure account) ................... 11 Balance sheet ............................................................................................................................... 12 Notes to the financial statements ................................................................................................. 13

Ceasefire Centre for Civilian Rights

Reference and administrative information

For the year ended 31 December 2023

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
Ziyad Marar
Secretary 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
110 Golden Lane
London
EC1Y 0TG

1

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2023

The trustees present their report and financial statements for the year ended 31 December 2023.

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 remained of pressing relevance in 2023, reflecting an unfortunate increase in rates of global conflict and its devastating impact on civilians.

The activities of the charity in 2023 in furtherance of the purposes above have focused on:

2

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2023

Iraq: strengthening legal protection for civilians, promoting reparation for violations and addressing gender-based violence

This was the fourth year of a multi-year programme of ongoing work in Iraq, and something of a transitional year as we moved between donors. Further encouraging progress under the programme was made on securing reparations for civilian harm, in particular for those harmed during the ISIS conflict. Our legal help centre in Mosul supported those claiming reparations for civilian harm under Law no. 20 on Compensation for the Victims of Military Operations, Military Mistakes and Terrorist Actions. Advice has now been provided to over 630 potential claimants, covering claims for death, injury, enforced disappearance, destruction of residential homes and other forms of property damage. To date, compensation has been secured in some 140 cases supported by the help centre. A mission to Anbar and Baghdad was undertaken during the year to assess the need and potential for expanding in-person support to vulnerable civilians in those governorates.

Violations monitoring activities continued and a wide range of different forms of harm were reported on our online monitoring platform. Ceasefire also organised a training course in Iraq during the year, sharing techniques and knowledge gained on monitoring and reparations with lawyers, local officials and civil society, with a particular focus on those representing minority communities.

Ceasefire also continued to provide technical support to Iraqi parliamentarians on drafting new rights-related legislation. In addition to promoting new draft laws on enforced disappearances and amendments to the reparations law, during the year detailed advice was provided on obtaining redress for civilians harmed in the course of the protests in Iraq, as well as on a new law to prevent violence against women. The latter was also the focus of a mission in July to Iraq to provide advice and technical support to the Women’s Committee of the Iraqi parliament.

In May a major advocacy success was registered with an invitation for the director of our partner organisation Asuda to address the UN Security Council in New York. This provided an opportunity to brief the Council on the rise in violence against women in Iraq and the need to promote female participation in pursuing solutions.

The final phase of research was also completed on a new report on family-based violence against women and its relationship to the armed conflicts in Iraq. Based on the identification of needs from research and feasibility activities, Ceasefire is now expanding further its legal support services to survivors of gender-based violence, including those eligible for reparations under the ‘Yazidi Survivors Law’.

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

This programme, conducted in partnership with Minority Rights Group and supported by NORAD, came to a successfully conclusion in June. The programme supported the expansion of Ceasefire’s reporting platform which now covers the whole Middle East and North Africa region. The platform

3

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2023

can continue to be used to document violations of the right to freedom of religion or belief during armed conflict and Ceasefire continues to use such reports to inform submissions made to relevant authorities.

Pursuing accountability in Syria

Research for the next in a series of reports on the situation in Afrin was undertaken during the year, comprising over 150 cases of documented violations including killings, arbitrary detention, extortion, forced marriage and theft and destruction of property.

Planning was also undertaken during the year on a major new programme on promoting inclusive documentation and access to justice in Syria.

Improving protection for the rights of civilians in Yemen

June saw the publication of Ceasefire’s report The Struggle for Justice: Accountability avenues for violations committed in Yemen, produced in conjunction with our main Yemeni partner, Mwatana Organisation for Human Rights. Covering both international and national accountability options, the report recommended the creation of a UN criminal investigation mechanism for Yemen, along the lines of the mechanisms for Syria and Myanmar established by the General Assembly and Human Rights Council.

In partnership with Ceasefire, the human rights clinic at Yale Law School also completed a study on reparations options for Yemen. This looks at precedents for international support for reparations in other conflict situations and discusses the potential for applying good practice in Yemen.

Mapping claims for civilian harm against Israel and the Palestinian Authority

Together with academics from University College London and Temple University in the USA Ceasefire launched in July a comprehensive online interactive map and database covering all civil judgments in the Israeli courts made against the Israeli Defence Forces (IDF) and Palestinian Authority for death, injury and property damage in the Occupied Palestinian Territories. The database covers nearly 500 separate cases over six decades.

Attacks by Palestinian armed groups on Israel on 7 October started a new and highly deadly phase of the conflict between Israel and Hamas, which saw Israel commence a ground invasion of Gaza. In addition to joining calls for the international community to push for restraint, Ceasefire published a number of articles in legal media to assess adherence to international humanitarian law and promote greater compliance.

Reparations for Ukraine

In October the charity commenced a new programme on supporting civil society participation and advocacy for reparations mechanisms for Ukraine. The project combines civil society briefing and consultation, identification of lessons learned from previous official compensation programmes, and supported national and international advocacy to help bring reparative justice to Ukraine’s civilians and enable them to rebuild their lives.

4

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2023

Initial activities comprise an evaluation of the former Ukrainian compensation programme for detainees in the east and a series of focus groups with survivors and representatives, as well as continued advocacy at the international level. We hope over the course of the programme to create a strong civil society platform on reparations, to ensure that future mechanisms are inclusive, survivor-centred and incorporate international best practice.

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.

A major report under the programme, Avoiding civilian harm in partnered military operations: The UK’s responsibility, was launched in April at an event with speakers including the former deputy chief of NATO operations in Afghanistan, BBC Panorama and Chatham House, and an audience including military officers, UN officials, academics and NGOs.

Further publications are planned, including on strengthening the role of Parliament in overseeing UK military action. An initial report on constitutional limits on executive war powers will be published early next year, and Ceasefire has also undertaken in-house research on parliamentary and public scrutiny of special forces.

In partnership with other NGOs, Ceasefire continued to monitor proposals to repeal the Human Rights Act 1998; such proposals were initially revived and then effectively shelved during the year.

Much existing UK military action is undertaken in partnership with the USA, which published a ‘Civilian Harm Mitigation and Response Action Plan’ in 2022. During the year the US created a new ‘Center of Excellence’ on civilian harm mitigation which was due to draft revised protocols on civilian harm response, including ex gratia payments and potentially compensation for civilians harmed in US or coalition operations. Ceasefire has taken part in consultations with Department of Defense staff US on what an appropriate approach could be.

Financial review

The charity’s total income for 2023 was £407K, an increase on the previous year. Expenditure in the year was £311K. In 2023 the charity received valuable and continuing support from the Swiss Federal Department of Foreign Affairs, Minority Rights Group/NORAD, the Joseph Rowntree Charitable Trust, Asuda Organisation for Combating Violence against Women - United Nations Trust Fund to End Violence against Women, the Allen & Overy Foundation and the International Institute for Law and Human Rights. The charity also welcomed new donors, including the Open Society Foundations and the Fondation Pro Victimis, 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.

5

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2023

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, currently forecast at £182K (2022: £157K). At year end it held £166K 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.

Plans for the future

Ceasefire’s activities are planned to expand further in 2024. Significant additional donor funds were received just before year end from the European Commission and from the Swedish Postcode Foundation for new projects on civilian rights in the Middle East due to begin in January 2024 (see note 11 to the accounts).

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

The overall direction of the organisation will be reviewed in the course of 2024 by the trustees in preparation for the next strategic period. This will include an assessment of external factors, 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.

6

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2023

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 2023 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

7

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2023

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 2023 was 6 (2022: 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.

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.

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 25 April 2024 and signed on their behalf by

Lucy Freeman

Trustee

8

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 2023.

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:

9

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, 110 Golden Lane, London, EC1Y 0TG Date: 5 June 2024

10

Ceasefire Centre for Civilian Rights

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

For the year ended 31 December 2023

For theyear ended 31 December 2023
Note
Income from:
2
3
4
6
14
Reconciliation of funds:
Total funds carried forward
Transfers between funds
Net movement in funds
Total funds brought forward
Net income/(expenditure) for the year
Total income
Expenditure on:
Charitable activities
Raising funds
Other income
Total expenditure
Bank interest
Civilian-led monitoring, research and
training
Donations and legacies
Charitable activities
Civilian-led monitoring, research and
training		 Restricted
£
-
392,502
-
-		 Unrestricted
£
1,939
9,600
214
2,461		 2023
Total
£
1,939
402,102
214
2,461		 Restricted
£
-
374,695
-
-		 Unrestricted
£
8,930
5,000
-
282		 2022
Total
£
8,930
379,695
-
282
392,502 14,214 406,716 374,695 14,212 388,907
-
290,801		 241
19,914		 241
310,715		 -
335,767		 5,388
12,994		 5,388
348,761
290,801 20,155 310,956 335,767 18,382 354,149
101,701
(25,372)		 (5,941)
25,372		 95,760
-		 38,928
(36,322)		 (4,170)
36,322		 34,758
-
76,329
16,450		 19,431
146,503		 95,760
162,953		 2,606
13,844		 32,152
114,351		 34,758
128,195
92,779 165,934 258,713 16,450 146,503 162,953

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.

11

Ceasefire Centre for Civilian Rights

Company no. 09069133

Balance sheet

As at 31 December 2023

As at 31 December 2023
Note
Current assets:
10
Liabilities:
11
14
Debtors
Restricted funds
The funds of the charity:
Creditors: amounts falling due within one year
Total net assets
Cash at bank and in hand
General funds
Total charity funds		 £
50,868
506,649		 2023
£
258,713		 £
27,567
158,026		 2022
£
162,953
557,517
298,804		 185,593
22,640
165,934
92,779		 146,503
16,450
258,713 162,953

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 25 April 2024 and signed on their behalf by

Lucy Freeman Trustee

12

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

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 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.

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.

13

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

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.

m) Financial instruments

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

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.

14

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

For the year ended 31 December 2023
2
Individual donations
Fundraising events
3
Asuda Organisation for Combating
Violence against Women - United Nations
Trust Fund to End Violence against
Women grant
Foundation Open Society Institute
Total income from charitable activities
Swiss Federal Department of Foreign
Affairs
Pro Victimis Foundation
Income from donations and legacies
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		 Restricted
£
-
-		 Unrestricted
£
1,939
-		 2023
Total
£
1,939
-		 Restricted
£
-
-		 Unrestricted
£
5,674
3,256		 2022
Total
£
5,674
3,256
- 1,939 1,939 - 8,930 8,930
Restricted
£
50,000
12,070
66,784
13,931
58,000
56,346
60,000
75,371
Unrestricted
£
-
-
-
-
9,600
-
-
0
-		 2023
Total
£
50,000
12,070
66,784
13,931
67,600
56,346
60,000
75,371		 Restricted
£
50,000
-
-
30,192
38,000
110,825
-
145,678		 Unrestricted
£
5,000
-
-
-
-
-
-
0
-		 2022
Total
£
55,000
-
-
30,192
38,000
110,825
-
145,678
392,502 9,600 402,102 374,695 5,000 379,695

15

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

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 2023
Total expenditure 2022		 Cost of raising
funds
-
-
-
-
-
-
-
-
-
241
-
-
-		 Civilian-led
monitoring,
research and
training
£
117,066
45,767
8,235
450
1,484
1,501
2,968
101,437
1,718
-
3,484
6,698
-		 Governance
Costs
£
-
-
-
-
-
-
-
-
-
-
-
-
3,973		 Support
Costs
£
956
-
408
43
6,886
-
211
-
7,430
-
-
-
-		 2023
Total
2022
Total
£
£
118,022
134,166
45,767
43,588
8,643
9,608
493
630
8,370
1,191
1,501
15,995
3,179
11,487
101,437
88,469
9,148
6,333
241
5,388
3,484
16,262
6,698
17,359
3,973
3,673
310,956
354,149
-
-
-
-
310,956
354,149
241
-
-		 290,808
15,934
3,973		 3,973
-
(3,973)		 15,934
(15,934)
-
241 310,715 - -
5,388 348,761 - -

Of all the total expenditure, £20,156 was unrestricted (2022: £18,382) and £290,801 was restricted (2022: £335,767).

16

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

4b Analysis of expenditure (previous year)

he year ended 31 December 2023
Analysis of expenditure (previous 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		 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
2022
Total
£
£
-
134,166
-
43,588
2,679
9,608
17
630
593
1,191
-
15,995
3,281
11,487
-
88,469
1,222
6,333
-
5,388
30
16,262
1,500
17,359
-
3,673
9,322
354,149
(9,322)
-
-
-
-
354,149
5,388
-
-		 335,766
9,322
3,673		 3,673
-
(3,673)
5,388 348,761 -

17

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

5 Grant making

At the end of the year
Cost
Civilian rights & reparation in Iraq
Asuda Organisation
Protecting survivors of gender-based violence in post-conflict Iraq
Supporting civil society advocacy for Ukraine reparations
Eastem Ukrainian Center for Civic Initiatives
Asuda Organisation
ZaZa Consulting
Egyptian Commission for Rights
Asuda Organisation
Protecting the Rights of Religious Minorities
Adyan Foundation
JSSOR Youth Organisation
LSD Lebanon
Syrians For Justice		 2023
£
25,914
40,072
-
23,560
1,310
-
-
-
7,300
3,281		 2022
£
24,375
30,219
4,973
11,190
2,982
5,193
4,332
5,205
-
-
101,437 88,469

Grant making represents amounts transferred to partner organisations to undertake in-country joint activities. Grants are only made to registered independent institutions, not individuals.

6 Net income for the year

This is stated after charging:

This is stated after charging:
2023 2022
£ £
Independent examiner's remuneration (excluding VAT): 3,300 3,050
Trustees' remuneration - -
Trustees' reimbursed expenses - -
Foreign exchange losses 893 115

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:
Social security costs
Redundancy and termination costs
Employer’s contribution to defined contribution pension schemes
Salaries and wages		 2023
£
100,066
1,929
6,131
9,896		 2022
£
116,465
-
7,990
9,711
118,022 134,166

The following number of employees received employee benefits (excluding pension costs) during the year between:

2023 2022
No. No.
£70,000 - £79,999 1 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £83,692 (2022: £80,398).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2022: nil). No charity trustee received payment for professional or other services supplied to the charity (2022: nil).

The average headcount in the year was 2 (2022: 3).

18

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

8 Related party transactions

There were no related party transactions in 2023 (2022: none).

Aggregate donations from related parties were nil (2022: £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
Deferred Income
Prepayments
Trade debtors
Trade creditors
Other debtors
Creditors: amounts falling due within one year
Payroll creditors
Accruals		 2023
£
29,272
21,180
416		 2022
£
26,017
1,222
328
50,868 27,567
2023
£
14,033
8,357
6,725
269,689		 2022
£
3,006
4,743
14,891
-
298,804 22,640

11 Creditors: amounts falling due within one year

12. Deferred income

Deferred income comprises grant funds received specified for use in future years in the funding agreements.

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year		 2023
£
-
-
269,689		 2022
£
-
-
-
269,689 -

Amount deferred in the year comprises two tranches of funds for grants with start dates of 1 January 2024, as follows: Swedish Postcode Foundation (Defending rights and securing accountability in Iraq ) - £77,468;

European Commission (Promoting inclusive documentation and access to justice for human rights violations in Syria) - £192,221.

13a Analysis of net assets between funds (current year)

Restricted Unrestricted Total funds
£ £ £
Net current assets 92,779 165,934 258,713

19

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

For the year ended 31 December 2023 For the year ended 31 December 2023
13b
14a
At 1
January
2023
£
20,067
(5,732)
(228)
9,262
(2,587)
-
(4,332)
-
Total restricted funds
16,450
General funds
146,503
Total funds
162,953
Institute for International Law and Human
Rights
Swiss Federal Department of Foreign Affairs
Civilian rights & reparation in Iraq
Strengthen laws that implement Iraq's
Constitution
Civilian rights and UK military accountability
Joseph Rowntree Charitable Trust
Restricted funds:
Movements in funds (current year)
Allen & Overy LLP
Net current assets
Supporting civil society advocacy for Ukraine
reparations
Foundation Open Society Institute
Pro Victimis Foundation
Analysis of net assets between funds (prior 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
Protecting survivors of gender-based violence
in post-conflict Iraq		 Income &
gains
£
50,000
75,371
58,000
56,346
12,070
60,000
13,931
66,784		 Restricted
£
16,450		 Unrestricted
£
146,503		 Total funds
£
162,953
Expenditure
& losses
£
(36,837)
(103,297)
(45,107)
(61,895)
(11,955)
(12,070)
(10,704)
(8,936)		 Transfers
between
funds
£
(3,315)
(10,763)
(4,511)
(3,713)
(267)
(334)
(2,469)
-		 At 31
December
2023
£
29,915
(44,421)
8,154
-
(2,739)
47,596
(3,574)
57,848
16,450 392,502 (290,801) (25,372) 92,779
146,503 14,214 (20,155) 25,372 165,934
162,953 406,716 (310,956) - 258,713

20

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

14b Movements in funds (prior year)

e year ended 31 December 2023
Movements in funds (prior year)
Total restricted funds
General funds
Total funds
Restricted funds:
Institute for International Law and Human
Rights
Asuda Organisation for Combating Violence
against Women - UNTF grant
Protection from family-based violence in the
Kurdistan Region of Iraq
Minority Rights Group - NORAD grant
Strengthen laws that implement Iraq's
Constitution
Allen & Overy LLP
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		 At 1
January
2022
£
8,268
25,874
(22,093)
4,765
5,308
-
(8,278)
 Income &
gains
£
-
50,000
145,678
38,000
110,825
-
30,192		 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

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 2024 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 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 2024 under the existing agreement.

Protecting survivors of gender-based violence in post-conflict Iraq

To enable women’s rights defenders to monitor and document incidents of violence against women, to increase access of survivors to support services and emergency protection and to advocate for better legislation protecting women and girls from violence.

21

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2023

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 2024 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.

Supporting civil society advocacy for Ukraine reparations

To strengthen civil society participation in the design and delivery of inclusive reparations mechanisms for Ukraine, to bring justice to Ukraine’s civilians and enable them to rebuild their lives.

Transfers

These represent the allowable apportionment of management and administration charges.

15 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 charity's total future minimum lease payments under non-cancellable operating leases
following periods:		 is as follows for each of the is as follows for each of the
Less than one year 2023
2022
£
£
7,200
7,200
7,200
7,200
Property
7,200 7,200

16 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 £10.

22