2022-01-31-accounts - International Liberty Association

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CONTENTS
Trustees' report		3-7
Independent auditors'	report	8-10
Statement offinancial	activities
Balance sheet		12
Statement ofcash flows		13
Notes tothe financial	statements	14-23

										2022	2021
							Unrestricted			Teart	Total
						Mote	6			6	E
incOme from:
Donations and legacies						3	2,176,081	629,185	2J)05466		2,587,388
nvssbnent income						4	14			14	121
her income											150
Total income							2,170,095	$29,185		22)05480	2,587,839
Expenditure on:
Raising funds							25,522				23,905
Charitable acfivtaes
Prohcts
Education							785,989	267,307		1453,296	1,353,017
Campaign to promote	Human		Rights &to Stop Executions				92,917	20,300		113,217	148,058
Legal Campaign on Human		Rights					140,726			1407726
Human rights							64,500			$47500
Humanitarian Aids For	Refugees			in Albania			383,689	341,578		725~7	429,484
Accommodation for Refugees							801,525			601425	610,975
Othem							70,605			70,605	79,364
Total expenditum							2,165/73	629,185		2,794,658	2,844,803
Net income I(expenditum)		befom net gains I(losses) on
invsshnenls							1Og22			10,622	(57,184)
Met gains I(losses) on investments
Net income I(expenditure)		for	the year			7	10,622			10,622	(57,154)
Transfers between funds
Net income I(expendihus) and losses		before other mcognised			gains		10,622			10,$22	(57,184)
Other gains I(losses)
Net movement in funds eoonciliafion offunds: otal funds brought forward							fOJ)22 (7247(	—	~.	10,622 727	(57,184) (9,(.
Total funds cerned forward							3475			3375	(7,247)

As at31Janua	ry	2022
				2022	2022	2021	2021
				K	f	f	f
Fixed assets:
Tangible assets							12,900
							12,900
Cunant assets:
Debtors			10	69,770		21,419
Cash at bank and	in hand			40,64$		110,284
				110' 2		131,703
Uabillties:
Creditors: amounts		falling due within one year	11	61,657		118,850
Net cunent assets		I(liabilities)			48,755		14,853
Total assets less	cunsnt liabilities						27,753
Creditors: amounts		falling due after one year	12		45,600		35,000
Total net assets f(ftabttlaes)					$475		(7,247)
The funds ofthe	charity:		14
Restricted funds
Unrestricted funds:
General funds						P,247)
Total unrestricted	funds				$r$75		(7,247)
Total charity funds					$,$75		(7,247)

Forthe year ended 31	January	202	2
				Note	2022	2022	2021	2021
					K	f	f	f
Net cash pruvbled byI (used In) opemfing
activities						(17,656)		126,233
Cash fiosm from investing	acfivities:
Interestl rentl dividends from investments					14		121
Cash pnndded by I (used	in) investing	activities				14		121
Cash ficsm from financing	acfivities:
Repayments ofborrowing					(52,000)		(62,500)
Leans converted to gills							(78,000)
Cash tnovtded byI (used	in) financing	acthrtfies				(52,000)		(140,500)
Change in cash and cash	equivalents	in the year				(56,542)		(14,146)
Cash and cash equivalents	at the beginning		ofthe year			110,2&4		124,430
Cash and cash equivalents	atthe end	of	the year	16				110,284

Fo	rthe year ended Sf	Ja	nua	ry 2022	ry 2022
2	Petalled companraves	for	the	statement offinancial activiTies
						2021	2021	2021
						Unrestricted	Restricted	Total
						8	8	8
	Income fram:
	Donations and legacies					1,629,084	958,284	2,587,368
	Investments					121		121
	Other income					150		150
	Total Income					1,629,355	958,284	2,587,639
	laqend lairs on:
	Raising					23,905		23,905
	Chan taIrle a tfviTies
	Prus:
	Education					1,189,017	164,000	1,353,017
	Campaign to promote Human			Rights &to Stop Executions		8,701	139,357	148,058
	Humanitarian Aids For	Refugees			in Albania	194,042	235,442	429,484
	Accommodation for Refugees					191,490	419,485	610,975
	Other					79,364		79,364
	Total expendfium					1,686,519	958,284	2,644,803
	Net Income Iexpenditum		befom		gains f
	(losses) on invesbnents					(57,164)		(57,164)
	Net gains / (losses) on investments
	Net Income Iexpenditure					(57,164)		(57,164)
	Transfers between funds
	Net income I(expenditure)		before other
	recognised gains and losses					(57,164)		(57,164)
	Gains / (losses) on revaluation			offixed assets
	Actuarial gains / (losses)	on	defined		benefit pension scheme
	Other gains / (losses)
	Net movement in funds					(57,164)		(57,164)
	Total funds brought forward Total funds carried forwanl					49,917 ~77247.		49,917 (7,247)

Income from donations and legacies
			2022	2021
	Unrestricted E	Restricted E	Totalf	Totalf
Legacy				10,800
Loans converted to gine				78,000
Donations- cheques and cards	1,744,898	529,185	2,$74,088	2,055,438
GIR Aid	431,183		431,183	433,130
	2,176„081	628,185	2,805466	2,587,388

			2021
Unrestricted E	Restricted E	Totalf	Totalf
14		14	212
14		14	212

Fo	rthe year ended $1Janu	ary	2022
6	a.Anslyah ofexpenditum			Cost of
				raising	Charilabh	Support
				funds	aeavahs	costs	2022Tolrd	2021 Total
				6	5	6	L
	Direct pro)eat coat (note 6) Educa5on				1,053,298		1JI6$~	1,353,017
	Campaign to promote Human	Rights &to Stop Execuhons			113,2'l7		11$41T	14S,05S
	Legal Campaign on Human Rights				140,726		'140,72$
	Human figms Humanitarian Aids For Refugees		in Albania		64,500 725,267		$4,600 726~	429,484
	Accommodation for Refugees				601,525		$01,526	610,975
	Fundrshlng expenses
	Travelling and subsistence			756			756	258
	Mobile phone			84			$4	1,158
	Motor vehide expenses			11,056			11JI6$	7,689
	Motor vehide depreciafon			11,000			112100	11,000
	Adnlfahbuaoil expenses Bank service &transfer chargea					8,556	8746	7,147
	Interest expenses Audit and accountancy			1,922		4,200	1822 4~	3,075 3,850
	ONce supplies					3,007	3JNT	3,727
	Postage and shNonary					1,064	fJns	787
	Telepone, fax, internet, mail &message services					16,603	16,$0$	14,015
	rr suppon					17,451	f7/$1	5,390
	Legal and professional					19,049	19JMS	43,792
	ONce equipment depreciafion					1,380	1480	1,380
				24J119	2JI9$.5$1	71ASS		2,644,803
	Support costs			703	70,605	(71,308)
	2022 tohll			28~	Nr769,1$$
	Support coals were a8ocated	pm	rale to total direct costs.
	b.Analysh ofexpenditure	(pmvlous year)		Cost of
				raising	Charaable	Support
				funds	adhr aha	coals	2021Total
				6	6	6	6
	Dlruct pro)act cost(note 6) Education				1,353,017		1.353.017
	Campabn to promote Human Rights &to Stop Execu8ons Humanilsfian Aids For Refugees in Albania Accommcdakon for Refugees				148,058 429,484 610.975		148,058 429,484 610,975
	Faadralshlg axpsllses Travelling and subsistence Mobile phone Motor vehide expenses Motor vehide depreda5on			258 1,158 7,689 11,000			258 1,158 7,689 11.000
	ITsu Legs professional uipmenr deprecia5on Adndalslnmoa sxpsliass Bank service &transfer charges Interest expenses Audit and accountancy Once supplies Postage and stationary Telepone. fax, internet, mail &message senrices			3,075		7,147 3,850 3,727 787 14,015 5,390 43,792 1,M0	7,147 3.075 3,850 3,727 787 14,015 5,390 43,792 1,38I
				23,181	2,541,534	80,088	2,644.803
				724	79,364	(80,088)
	2021 total			23,905	2,620,898		2,644,803

	Educabon
	Educating the public and raising public awareness				by sponsoring					educational				programs		and
	broadcasting them through satellite IV, media,			and social			networks			in	general			and to promote
	human rights issues regarding child labour,		child marriage				and stopping					executions			of minors,
	religious and ethnic minorities, educational	programs to				stop		execution and					to support		programs
	about women's rights in particular.																	L3$W2
	Publishing Bulletins &mail shots to highlight	the		Human		Rights issues and						update the			public.			118,764
	Campaigns topromote human rigMs ato		stop execution
	Campaign in defence of political prisoners,	ethnic and				religious			minoriities				specially		Christians,
	campaign for women's and children's rights;		justice		for	victims of			massacre				of	30,000 prisoners
	in 1998 in Iran; to stop executions and to	raise		public awareness					about the situation						of human
	rights in Iran and the region.																	113+17
	Legal Campaign on Human RigMa
	Legal Campaign on Human Rights Campaign forJustice																	102418 38~
	Human rights
	Humanitattan Aids For wfugees In Albania Provide food for refugees																	261,183
	Provide medicine, medical equipment &hospital			treatments			for refugees											46$,7$1
	Provide other essential needs																	4,2$3
	Accommodabon forrefugees Accommodation for refugees																	601~
																	2,MSW1
6.b	Direct pwiect cost- pwvious year (2021)
																		2021
																		K
	Education
	Raising Public Awareness about Human	Rights violations						in general			and		ethnic and religious
	minorities in particular through a media & N		Satellite campaign.														1,253,237
	Publishing Bulletins &mail shots to highlight		the	Human		Rights issues and							update the public.					99,780
	Camimigns to promote human rights a	tostop execuaon
	Campaign in defence of political prisoners,		ethnic		and	religious			minorities				specially		Christians,
	campaign for women's and children's rights;		justice		for	victims ofmassacre of								30,000 priisoners
	in 199II in Iran; to stop executions and to	raise		public		awareness			about the situation						of human
	rights In Iran and the region.																	148,058
	Humanitanan Aids Forrefugees in Albania
	Provide food for refugees																	249,966
	Provide medicine, medical equipment &hospital			treatments				for refugees										177,534
	Provide other essential needs																	1,984
	Accommodation for wfugees
	Accommodation for refugees																	610,975
																	2,541,534
																	Page	I 19

Net income /(expenditure) forthe year	Net income /(expenditure) forthe year	Net income /(expenditure) forthe year
This is stated after charging /(crediting):			2022	2021
			8	5
Depreciation			12v380	12,380
Interest	payable		1,$22	3,075
Auditor's	remuneration:
Auditors'	remuneration	(excluding VAT):	8N2	3,292

Tangible rated assets	Motor	Office
	vehicles	equipment	Total
			8
Cost
At the start ofthe year	44,000	12,825
Additions in year
Disposals in year
At the end ofthe year	44,000	12,825	$5,825
Depreciation At the start ofthe year	33,000	10,925	48,$25
Charge for the year	11,000	1,380	12,880
Eliminated on disposal
At the end ofthe year	44,000	1M05	5$,305
Net book value
At the end ofthe year		520	520
At the start ofthe year	11,000	1,900	12,900

10	Debtom
								2022	2021
								6
	Other debtors							$6,582	20,091
	Prepayment							28,188	1,328
									21,419
11	Crsdltom: amounts		falling due within	one year
									2021
									2
	Loans								62,900
	Other creditors							57,707	50,000
	Accruals							3JM0	3,950
								61,657	116,850
12	Creditors: amounts		falling due mom	than one year
								2022	2021
								8	5
	Loans							45,900	35,000
								45,900	35,000
13	Analysis ofnet assels between funds
					General				Total
					unrestricted	Designated		Restricted	funds
							5	6	5
	Tangible fixed assets				520				520
	Net current assets Long term liabilities				48,755 (45,900)				48,755 ~XSSM),
	Net assets illabiliMies) atthe end ofthe year				$375				$,375
14	Movements	in funds
			At the start		Income &	Expenses	&		Atthe end of
				ofthe year	gains	losses		Transfers	the year
				r.	5		6	K	5
	ASHRAF3				341,578	(341,578)
	Save Children				185,357	(185,357)
	Save Lives				20,300	(20,300)
	SIMA- Broadcasting				81,950	(81,950)
	Total reshtcted funds				IM,I85	~NIII, 18
	General funds			(7,247)	2,176,095	(2,165,473)			3,375
	Total unrestricted		funds	P,247)	2,176,095	(2,165/7$)			$375
				P,247)	2JI05480	(2,794,658)			$475

Fo	rthe year ended 31January 2022
15	Reconciliation ofnet income I(expenditure)	tonet cash flaw from operabng	acuvtges
			2022	2021
			6	f
	Net income I(expenditure) forthe reporting	period	10,622	(57,164)
	(as per the statement ofSnancial activities)
	DepreI:iation		12,380	12,380
	Interest, rent and dividends from investments		(14)	(121)
	Gains/ {losses) on investments
	(Loss)l profit on the sale offixed assets
	(Increase)/ decrease in stock
	(Increase)/ decrease in debtors		(48,351)	231,673
	Increasel {decrease) in creditors		7,707	(60,535)
	Net cash pnnrided byI(used in) operating	activities	(17,656)	126,233

Analysts ofcash and cash equivalents
	At 1
	February		Other	At 31
	2021 E	Cash Saws F	changes f	January 2022
Cash at bank and in hand	110,264	{69,642)		40,642
Total cash and cash equivalerds	110+84	(68,642)		40,642

aAnatyshr ofnet assets between	funds	(previous	year)
			General			Total
			unrestricted f	Designated E	Restricted K	funds 6
Tangible fixed assets			12,900			12,900
Net current assets			14,853			14,853
Long term liabilities			(35,000)			(35,000)
ttet assets atthe end ofthe year			(7,247)			(7,247)
b.Movemenls In funds (previous	year)
	At the start		Income &	Expenses &		At the end of
	ofthe year E		gainsf	losses 6	Transfers 6	the year L'
Education			164,000	(164,000)
Rights &to Stop Executions			139,357	(139,357)
Albania			235,442	(235,442)
Accommodation for Refugees			419,485	(419,485)
Total resbfcted funds			958,284	(958,284)
General funds		49,917	1,629,355	(1,686,519)		(7,247)
Total un shfdcted funds		49,917	1,629,355	(1,686,519)		P,247)
Total funds		49,917	2,587,639	(2,644,803)		(7,247)