2023-01-31-accounts

Charity registration number 1160607

INTERNATIONAL LIBERTY ASSOCIATION– CHARITABLE INCORPORATED ORGANISATION “CIO”

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

INTERNATIONAL LIBERTY ASSOCIATION

CONTENTS

Trustees’ report	3-7
Independent auditors’ report	8-10
Statement of financial activities	11
Balance sheet	12
Statement of cash flows	13
Notes to the financial statements	14-22

Report of the Trustees of International Liberty Association- CIO For the financial year ended 31st January 2023

The Trustees present their report and financial statements for the year ended January 2023

Principal Activities

• To promote human rights (as defined by the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) internationally with particular focus on Middle Eastern countries by support for the promotion of the equal rights of women and religious and ethnic minorities.

• To promote the rights of children, to stop execution of under-aged children, to protect children in poverty and child labouring, to stop child marriage, to bring an end to the use of child soldiers and to promote children’s right for education and recognising the right of every child to a standard of living adequate for the child’s physical, mental, spiritual, moral and social development as declared by the United Nations.

• International advocacy of human rights, by campaigning internationally on behalf of, and providing assistance to, persons who are imprisoned, exiled or believe themselves to be at risk of imprisonment, detention, torture or other cruel or inhumane treatment, or restrained by reason of their political, religious or other conscientiously held beliefs or those of any member of their family or person with whom they may be associated, or by reason of their sex, ethnic origin, colour or language.

• To aid refugees who are victims of human rights abuses with their basic needs of living, such as food, medical aid etc.

• Raising awareness of human rights issues and promoting public support for human rights, using all possible public networks and communications media, events, conferences at home, in Europe and the United States and other countries, to raise awareness regarding human rights violations and violations of international law by crimes against humanity especially in Middle Eastern countries.

• Educating the public about human rights issues in order to observe the Universal Declaration of Human Rights as the way of living at peace, avoiding extremism by promoting tolerance, human rights and religious harmony, particularly among the young generation to distance themselves from religious extremism.

Legal and Administrative Arrangements

ILA was registered as a CIO charity on 23 February 2015 by the Charity Commission with the objectives of promoting human rights worldwide.

Registered charity number: 1160607.

(The Charity administration is wholly managed by volunteers.)

Trustees of the ILA – CIO

During the financial year ending 31st January 2023, the Trustees of the Charity were: Mrs F. Oliyaei, Ms C. Beckingham, Mr D. Wood, Mr W. Hughes, Mr A. Nekooi, Mr H. Dookani, Mr J. Martin, and Miss R. Topping.

3

Report of the Trustees of International Liberty Association- CIO For the financial year ended 31st January 2023

The Charity’s Projects for the Public Benefit

Educational Activities

• Educating the public and raising public awareness by sponsoring educational programmes and broadcasting them through satellite TV, other media, and social networks.

• Disclosure and publicising the massacre of 30,000 prisoners in Iran in 1988, through producing TV programmes including witness testimonies and testimonies of families of martyrs; reporting news and films about attempts to destroy or conceal the evidence of the massacre by Iranian officials.

• Broadcasting and publicising the violations of human rights against the people who were arrested during the uprisings in Iran since 2018, who are under torture and facing execution, with the aim to gain public support to stop their execution.

• Broadcasting documentaries and publicizing reports about the hundreds of innocent people who were killed during the most recent uprising that began on 16 September 2022 in Iran, and to amplify the voice of the victims and the families of those victims.

• Broadcasting documentaries about religious and ethnic minorities (including Sunnis, Christians, Jews, Baha’is, Sufis, Kurds, etc.), and discrimination against them.

• Sponsoring broadcasting reports and news to save the lives of prisoners of conscience and stop executions.

• Sponsoring broadcasting of programmes about child labour and stopping executions of minors.

• Sponsoring broadcasting of programmes about the wretched situation of the basic human rights of women and children in Syria, Yemen, and other parts of the world.

• Sponsoring broadcasting of programmes relating to the situation of border porters in the Kurdish area in the west, and fuel peddlers in Baluchistan province in the south-east of Iran.

• Supporting and sponsoring the justice-seeking campaign for the victims of the 1988 prison massacre in Iran, in particular the court in Sweden that has been trying one of the perpetrators of the massacre.

• Providing daily reports of the killing, injuring, and imprisonment of protesters during the most recent uprising in Iran that was ignited by the tragic death of Mahsa Amini at the hands of the so-called morality police in September 2022, to prevent further killings and executions.

Promoting Human Rights

• Sponsoring several virtual and online conferences and events such as international conferences and meetings in UK, Europe, and America, to highlight and attract public attention to violations of human rights and efforts to stop executions.

• Organising various online meetings in support of women’s rights and sponsoring an international conference for International Women’s Day.

• Campaigning to echo the voice of the children who have no other means to justice and whose cries are not heard.

4

Report of the Trustees of International Liberty Association- CIO For the financial year ended 31st January 2023

• Collecting news, information and documents about the situation of children in Iran to put pressure on Iranian officials and make them accountable via the UN and international human rights organisations.

• Collecting and disseminating information about the hidden facts regarding child labourers and child marriage, and campaigning to stop using children in war zones and forcing them to be child soldiers.

• To be the voice for children who are forced to be with their mothers in prisons and suffer with them,

• To be and reverberate the voice of Iranian street children and children living in poverty, and those who have been deprived of education, good health, social entertainment and living standards as stated in the UN declaration.

Humanitarian Aid for Refugees

• Help to provide food and other essential daily needs for refugees in Albania during the year.

• Help to provide medication required for refugees, covering the costs of medical needs of seriously ill refugees, including medication, hospitalisation and surgical operations, medical treatments and equipment.

Accommodation for Refugees

• Help to provide accommodation and standard living conditions for refugees.

• Help to provide infrastructure and centres of health care and nursing services for refugees.

The Charity’s Financial Situation

• Last year, in spite of the Covid-19 pandemic, the Charity’s dedicated volunteers continued with fundraising activities with online and telephone campaigns. The Trustees and volunteers applied all fundraising procedures and regulations recommended by the Fundraising Regulator.

• The income of the Charity in financial year 2022/23 was £3,065,023, compared with £2,805,280 in 2021/22, an increase of 9.25%. (The increase in the previous year was 8.41%).

• More than 99 percent of the income was spent on the Charity’s approved projects.

• By implementing measures for reducing expenses, the organisation’s total operating cost was less than 1% of its revenue in 2022/23 (operating cost was 3.43% in 2021/22), making ILA one of the most efficient charities.

• Considering all the above issues, the Charity put all its efforts into supporting as many projects as possible in line with its objectives.

Reserves Policy and Financial Status

The Charity’s reserves policy is to keep enough accessible funds in hand to meet the commitments of its various responsibilities for at least the following month.

5

Report of the Trustees of International Liberty Association- CIO For the financial year ended 31st January 2023

Risk Assessment – Parameters that May Cause Difficulties for the Charity to Continue its Work

Based on the evaluations and actions undertaken by the trustees, our estimate is that there is some risk with regard to the ability to meet the Charity’s commitments. This is mainly due to the continuing effect of the Covid-19 pandemic, the Ukraine war, and the current economic situation, which have affected public life. Our activities were remodelled last year to accommodate changing circumstances, and we continued that policy this year. We still mainly conduct fundraising by telephone and online. We have increased our activities and have continued the street bookstalls to find new donors and have more fundraising sources, but the Charity needs to explore other fundraising methods to reduce the risk of income loss.

Data Protection Legislation

The Trustees have taken necessary actions in implementing laws and regulations regarding the GDPR and Data Protection Act and will continue to comply with the Charity Commission regulations and the law in this regard.

Public Benefit

In running the Charity, the Trustees have complied with their duty under Section 17 of the Charities Act 2011 to have regard to the public benefit guidance published by the Charity Commission. By promoting human rights worldwide, the Charity performs an enormous public benefit. The activities that the Charity has carried out to achieve this have been covered in detail earlier in this report.

Statement of Trustees’ Responsibilities

• The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and the United Kingdom Accounting Standards including Financial Reporting Standard 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

• The law applicable to charities in England and Wales 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 Charity and of the income and expenditure of the Charity for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and accounting estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and

• prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in business.

Report of the Trustees of International Liberty Association- CIO For the financial year ended 31st January 2023

• The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. They are also responsible for safeguarding the assets of the Charity 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 Charity and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditor Information

In the case of each of the persons who were Trustees during the financial year and were Trustees at the time when the Trustees’ Report is approved:

• So far as the Trustees are aware, there is no relevant audit information (information needed by the Charity’s auditors in connection with preparing their report) of which the Charity’s auditors are unaware, and

• All the Trustees have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the Charity’s auditors are aware of that information.

Approved

This report was approved by the Trustees on 10/08/2023 and signed on their behalf by:

Fatemeh Oliyaei Director

7

International Liberty Association Independent Auditors’ Report To the Trustees of International Liberty Association

Opinion

We have audited the financial statements of International Liberty Association (the ‘Charity’) for the year ended 31 January 2023 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

•give a true and fair view of the state of the Charityʼs affairs as at 31 January 2023 and of its income and expenditure for the year then ended;

•have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

•have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorʼs responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditorʼs report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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International Liberty Association Independent Auditors’ Report To the Trustees of International Liberty Association

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

• •sufficient accounting records have not been kept;

• •the financial statements are not in agreement with the accounting records and returns; or

• •we have not obtained all the information and explanations necessary for the purposes of our audit.

Responsibilities of the trustees

As explained more fully in the trusteesʼ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Charityʼs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorʼs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

• We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating to:

• identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;

• Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;

• The internal controls established to mitigate risks related to fraud.

• We obtained an understanding of the environment that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements.

• We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable accounting standard.

• We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

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International Liberty Association Independent Auditors’ Report To the Trustees of International Liberty Association

• In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditorʼs report.

Use of our report

This report is made solely to the Charityʼs trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the Charityʼs trustees those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charityʼs trustees as a body, for our audit work, for this report, or for the opinions we have formed.

9 October 2023

GOLDWINS LIMITED 75 Maygrove Road West Hampstead CHARTERED ACCOUNTANTS London NW6 2EG AND REGISTERED AUDITORS

Goldwins Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

10

International Liberty Association Statement of financial activities For the year ended 31 January 2023

Note Income from: Donations and legacies 3 Investment income 4 Other income Total income Expenditure on: 5 Raising funds Charitable activities Projects: 5 Education Campaign to promote Human Rights & to Stop Executions Legal Campaign on Human Rights Assist Other Human Rights Activities Humanitarian Aids for Refugees Others Total expenditure Net gains / (losses) on investments 6 Transfers between funds Other gains / (losses) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward Net income / (expenditure) for the year Net income / (expenditure) before net gains / (losses) on investments Net income / (expenditure) before other recognised gains and losses	Unrestricted £ 1,838,072 51 - 1,838,123 23,449 638,710 25,038 169,191 80,500 757,552 61,323 1,755,763 - 82,360 - 82,360 - 82,360 3,375 85,735 82,360	Restricted £ 1,226,900 - - 1,226,900 - 467,800 328,600 - - 430,500 - 1,226,900 - - - - - - - - -	2023 Total £ 3,064,972 51 - 3,065,023 23,449 1,106,510 353,638 169,191 80,500 1,188,052 61,323 2,982,663 - 82,360 - 82,360 - 82,360 3,375 85,735 82,360	2022 Total £ 2,805,266 14 -
				2,805,280
				25,522 1,053,296 113,217 140,726 64,500 1,326,792 70,605
				2,794,658
				- 10,622
				10,622 -
				10,622 -
				10,622 (7,247)
				3,375

All of the above results are derived from continuing activities.

There were no other recognised gains or losses other than those stated above.

The attached notes form part of these financial statements.

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International Liberty Association Balance sheet As at 31 January 2023

Note Fixed assets: 8 Current assets: 9 Liabilities: 10 11 13 Total unrestricted funds Total net assets / (liabilities) Total assets less current liabilities Creditors: amounts falling due after one year Cash at bank and in hand Creditors: amounts falling due within one year Debtors Net current assets / (liabilities) Tangible assets The funds of the charity: General funds Total charity funds Unrestricted funds: Restricted funds	2023 £ 27,394 114,788	2023 £ -	2022 £ 69,770 40,642	2022 £ 520
		- 131,635		520 48,755
	142,182 10,547		110,412 61,657
	85,735		3,375
		131,635 45,900		49,275 45,900
		85,735		3,375
		- 85,735		- 3,375
		85,735		3,375

10/08/2023 Approved by the trustees on ……………………………… and signed on their behalf by:

Name: Fatemeh Oliyaei

Trustee

The attached notes form part of the financial statements.

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International Liberty Association Statement of cash flows For the year ended 31 January 2023

Note 2023 £ 15 Cash flows from investing activities: Interest/ rent/ dividends from investments 51 Cash provided by / (used in) investing activities Cash flows from financing activities: Repayments of borrowing - Loans converted to gifts - Cash provided by / (used in) financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 16 Net cash provided by / (used in) operating activities	Note 2023 £ 15 Cash flows from investing activities: Interest/ rent/ dividends from investments 51 Cash provided by / (used in) investing activities Cash flows from financing activities: Repayments of borrowing - Loans converted to gifts - Cash provided by / (used in) financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 16 Net cash provided by / (used in) operating activities	2023 £ 74,095 51 -	2022 £ 14	2022 £ (17,656) 14 (52,000)
	- -		(52,000) -
		74,146 40,642		(69,642) 110,284
		114,788		40,642

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International Liberty Association Notes to the financial statements For the year ended 31 January 2023

1 Accounting policies

a) 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 - effective 1 January 2015) - (Charities SORP FRS 102).

International Liberty Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b) Reconciliation with previously Generally Accepted Accounting Practice (GAAP)

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was not required.

c) Going concern

The trustees consider that there are no material uncertainties about International Liberty Association's ability to continue as a going concern. This is because other creditors and lenders, both short and long term, have pledged not to seek repayment of their loans for the foreseeable future. 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.

d) 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 from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

e) 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.

f) 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.

g) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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International Liberty Association Notes to the financial statements For the year ended 31 January 2023

1 Accounting policies (continued)

h) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds comprise trading costs and the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.

Expenditure on charitable activities including, Human Rights projects, delivering Humanitarian Aids and Support for Refugees and educational activities, the costs of delivering services and their associated support costs.

Other expenditure represents those items not falling into any other heading.

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

i) Allocation of support costs

• Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and governance costs which support ILA's charitable activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 5.a.

j) Operating leases

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

k) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Office equipment 25% straight line Motor vehicles 25% reducing balance

l) 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.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and bank deposit or similar account.

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) 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.

p) Pensions

The charity does not operate employees' pension schemes.

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International Liberty Association

Notes to the financial statements For the year ended 31 January 2023

2 Detailed comparatives for the statement of financial activities Income from: Donations and legacies Investments Other income Total income Expenditure on: Raising funds Charitable activities Projects: Education Campaign to promote Human Rights & to Stop Executions Humanitarian Aids for Refugees Other Total expenditure Net gains / (losses) on investments Net income / expenditure Transfers between funds Gains / (losses) on revaluation of fixed assets Actuarial gains / (losses) on defined benefit pension scheme Other gains / (losses) Net movement in funds Total funds brought forward Total funds carried forward Legal Campaign on Human Rights Assist Other Human Rights Activities Net income / expenditure before gains / (losses) on investments Net income / (expenditure) before other recognised gains and losses	2022 £ 2,176,081 14 - 2,176,095 25,522 785,989 92,917 140,726 64,500 985,213 70,605 2,165,473 10,622 - 10,622 - 10,622 - - - 10,622 (7,247) 3,375 Unrestricted	2022 £ 629,185 - - 629,185 - 267,307 20,300 - - 341,578 - - 629,185 - - - - - - - - - - - Restricted	2022 Total £ 2,805,266 14 -
			2,805,280
			25,522 1,053,296 113,217 140,726 64,500 1,326,792 70,605
			2,794,658
			10,622 -
			10,622 -
			10,622 - - -
			10,622 (7,247)
			3,375

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International Liberty Association Notes to the financial statements For the year ended 31 January 2023

3 Income from donations and legacies Donations- cheques and cards Gift Aid 4 Income from investments Bank interest	£ 1,400,715 437,357 1,838,072 Unrestricted £ 51 51 Unrestricted	£ 1,226,900 - 1,226,900 £ - - Restricted Restricted	2023 Total £ 2,627,615 437,357 3,064,972 2023 Total £ 51 51	2022 Total £ 2,374,083 431,183
				2,805,266
				2022 Total £ 14
				14

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International Liberty Association Notes to the financial statements

For the year ended 31 January 2023

• 5 a. Analysis of expenditure

a. Analysis of expenditure
Direct project cost Education Campaign to promote Human Rights & to Stop Executions Legal Campaign on Human Rights Assist Other Human Rights Activities Humanitarian Aids for Refugees Fundraising expenses Travelling and subsistence Mobile phone Motor vehicle expenses Motor vehicle depreciation Administration expenses	£ - - - - - 6,292 207 16,419 - - - - - - - - - - Cost of raising funds	£ 1,106,510 353,638 169,191 80,500 1,188,052 - - - - - - - - - - - - - Charitable activities	£ - - - - - - - - - 8,673 - 6,490 7,552 3,286 13,302 8,411 13,620 520 61,854 (61,854) - Support costs	£ 1,106,510 353,638 169,191 80,500 1,188,052 6,292 207 16,419 - 8,673 - 6,490 7,552 3,286 13,302 8,411 13,620 520 2023 Total	£ 1,053,296 113,217 140,726 64,500 1,326,792 757 84 11,056 11,000 8,556 1,922 4,200 3,007 1,063 16,603 17,450 19,049 1,380 2,794,658 2022 Total
Bank service & transfer charges Interest expenses Audit and accountancy Office supplies Postage and stationary Telepone, fax, internet, mail & message services IT support Legal and professional Office equipment depreciation
Support costs 2023 total Support costs were allocated pro rata to total direct costs.	22,918 531	2,897,891 61,323		2,982,663 -
	23,449	2,959,214		2,982,663

b. Analysis of expenditure (previous year)

b. Analysis of expenditure (previous year)
Direct project cost Education Campaign to promote Human Rights & to Stop Executions Legal Campaign on Human Rights Assist other Human Rights activities Humanitarian Aids for Refugees Fundraising expenses Travelling and subsistence Mobile phone Motor vehicle expenses Motor vehicle depreciation Administration expenses	£ - - - - - 757 84 11,056 11,000 - 1,922 - - - - - - - Cost of raising funds	£ 1,053,296 113,217 140,726 64,500 1,326,792 - - - - - - - - - - - - - Charitable activities	£ - - - - - - - - - 8,556 - 4,200 3,007 1,063 16,603 17,450 19,049 1,380 71,308 (71,308) - Support costs	£ 1,053,296 113,217 140,726 64,500 1,326,792 757 84 11,056 11,000 8,556 1,922 4,200 3,007 1,063 16,603 17,450 19,049 1,380 2022 Total
Bank service & transfer charges Interest expenses Audit and accountancy Office supplies Postage and stationary Telepone, fax, internet, mail & message services IT support Legal and professional Office equipment depreciation
Support costs 2022 total	24,819 703	2,698,531 70,605		2,794,658 -
	25,522	2,769,136		2,794,658

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International Liberty Association Notes to the financial statements For the year ended 31 January 2023

6 Net income / (expenditure) for the year

This is stated after charging / (crediting):

Net income / (expenditure) for the year
This is stated after charging / (crediting):	2023	2022
	£	£
Depreciation	520	12,380
Interest payable	-	1,922
Auditor's remuneration:
Auditors' remuneration (excluding VAT):	3,500	3,500

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

The charity did not employ staff during the year (2022: Nil).

The trustees were not paid and did not receive any other benefits from employment with the CIO in the year (2022: £nil). Neither were they reimbursed expenses during the year (2022: £nil). No trustees received payment for professional or other services supplied to the charity (2022: £nil).

8 Tangible fixed assets

Tangible fixed assets Cost At the start of the year Additions in year Disposals in year At the end of the year Depreciation At the start of the year Charge for the year Eliminated on disposal At the end of the year Net book value At the end of the year At the start of the year	£ 44,000 - - Motor vehicles	£ 12,825 - - Office equipment	Total £ 56,825 - -
	44,000	12,825	56,825
	44,000 - -	12,305 520 -	56,305 520 -
	44,000	12,825	56,825
	-	-	-
	-	520	520

All of the above assets are used for charitable purposes.

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International Liberty Association Notes to the financial statements For the year ended 31 January 2023

9 Debtors

	Debtors	Debtors	Debtors
	Other debtors Prepayment Creditors: amounts falling due within one year Other creditors Accruals Creditors: amounts falling due more than one year Loans Analysis of net assets between funds				2023 £ 17,746 4,648	2022 £ 36,582 28,188
					27,394	69,770
					2023 £ 6,347 4,200	2022 £ 57,707 3,950
					10,547	61,657
					2023 £ 45,900	2022 £ 45,900
					45,900	45,900
**13 **	Tangible fixed assets Net current assets Long term liabilities Net assets (liabilities) at the end of the year Movements in funds		General unrestricted £ - 131,635 (45,900)	Designated £ - - -	Restricted £ - - -	Total funds £ - 131,635 (45,900)
			85,735	-	-	85,735
	Total restricted funds General funds Total unrestricted funds Total funds Education (Broadcasting) Humanitarian Aids For Refugees Campaign to Promote Human Rights & to Stop Executions	£ - - - At the start of the year	£ 467,800 328,600 430,500 Income & gains	£ (467,800) (328,600) (430,500) Expenses & losses	Transfers £ - - -	£ - - - At the end of the year
		-	1,226,900	(1,226,900)	-	-
		3,375	1,838,123	(1,755,763)	-	85,735
		3,375	1,838,123	(1,755,763)	-	85,735
		3,375	3,065,023	(2,982,663)	-	85,735

10 Creditors: amounts falling due within one year

11 Creditors: amounts falling due more than one year

12 Analysis of net assets between funds

**12 **	Analysis of net assets between funds
		General			Total
		unrestricted	Designated	Restricted	funds
		£	£	£	£
	Tangible fixed assets	-	-	-	-
	Net current assets	131,635	-	-	131,635
	Long term liabilities	(45,900)	-	-	(45,900)
	Net assets (liabilities) at the end of the year	85,735	-	-	85,735
**13 **	Movements in funds

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International Liberty Association Notes to the financial statements For the year ended 31 January 2023

14 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Reconciliation of net income / (expenditure) to net cash flow from operating	activities
Net income / (expenditure) for the reporting period (as per the statement of financial activities) Depreciation Interest, rent and dividends from investments (Increase)/ decrease in debtors Increase/ (decrease) in creditors Net cash provided by / (used in) operating activities	2023 £ 82,360 520 (51) 42,376 (51,110)	2022 £ 10,622 12,380 (14) (48,351) 7,707
	74,095	(17,656)

15 Analysis of cash and cash equivalents

Cash at bank and in hand Total cash and cash equivalents	£ 40,642 At 1 February 2022	Cash flows £ 74,146	£ - Other changes	£ 114,788 At 31 January 2023
	40,642	74,146	-	114,788

16 Operating lease commitments

The charity has no future payments under non-cancellable operating leases.

17 Related party transactions

The charity had no related party transactions during the year. (2022: Nil)

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International Liberty Association Notes to the financial statements For the year ended 31 January 2023

18 a. Analysis of net assets between funds (previous year)

Tangible fixed assets Net current assets Long term liabilities Net assets at the end of the year b. Movements in funds (previous year) £ - - - Broadcasting - Total restricted funds - General funds (7,247) Total unrestricted funds (7,247) Total funds (7,247) Humanitarian Aids for Refugees Save Children Save Lives At the start of the year	Tangible fixed assets Net current assets Long term liabilities Net assets at the end of the year b. Movements in funds (previous year) £ - - - Broadcasting - Total restricted funds - General funds (7,247) Total unrestricted funds (7,247) Total funds (7,247) Humanitarian Aids for Refugees Save Children Save Lives At the start of the year	General unrestricted £ 520 48,755 (45,900)	Designated £ - - -	Restricted £ - - -	Total funds £ 520 48,755 (45,900)
		3,375	-	-	3,375
		£ 341,578 185,357 20,300 81,950 Income & gains	£ (341,578) (185,357) (20,300) (81,950) Expenses & losses	Transfers £ - - - -	£ - - - - At the end of the year
	-	629,185	(629,185)	-	-
	(7,247)	2,176,095	(2,165,473)	-	3,375
	(7,247)	2,176,095	(2,165,473)	-	3,375
	(7,247)	2,805,280	(2,794,658)	-	3,375

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