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2022-12-31-accounts

Charity Right Annual Report 2022 |

ANNUAL REPORT 2022

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Annual Report and
Financial Statements
For the year ending 31 December 2022
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2 Charity Right Annual Report 2022

Charity Right Annual Report 2022 | 3

Contents

Chair of Trustees’ Message 3
The Year in Review 7
Total School Meals
Delivered in 2022 8
Benefciaries Served 9
Girls' Education 10
Country Reports 11
• Bangladesh 12
• Pakistan 18
• Yemen 22
• Turkey 25
• Ethiopia 28
• Malawi 31
• Sudan 34
• Afghanistan 37
Trustees’ Report 41
Auditor's Report 43
Financial Statements 49

Charity Details

Registered charity name : Charity Right (the “Charity”) Charity registration number : 1163944 Company registration number: 09807927 Registered office:

203 Westgate, Bradford, BD1 3AD The trustees:

Fraz Butt

Azhar Khan

Akhter Raouf (appointed 16 January 2023) Rahma Javed (resigned 16 January 2023)

Chair of Trustees’ Message

After a turbulent couple of years through the pandemic, and whilst the difficulties associated with that period reduced, we witnessed the start of a new challenge. As the cost of living crisis continues to grow, we face fresh obstacles in our attempts to raise funds and overcome poverty across the world.

Although times are difficult for charities, we at Charity Right remain resilient, learning from our very own beneficiaries about how to stay strong and get creative no matter the odds. Our supporters know the incredible effect we have on children’s lives across the world and have stepped up to overcome these new challenges. All our donors, sponsors, fundraisers, volunteers and well-wishers alike have continued to go from strength to strength as we take these difficulties in our stride.

An example of this was our work in Yemen. When our three Yemeni schools broke up for summer, we supported 3,159 pupils. When they came back for the new term, we found ourselves supporting 5,571 pupils. This 76% increase in enrolment in just eight weeks shows the power of school meals, and this accomplishment was even featured on Yemeni national television.

We used 2022 as an opportunity to further develop our expertise of distributing school meals to disadvantaged children across the world. This focus allowed us to expand into three countries (Afghanistan, Yemen and to Uyghur refugees in Turkey) and deliver a total of almost five million school meals across 8 countries.

2022’s focus on shool meals also saw the launch of Health, Hifz & Happiness. This programme allows donors to sponsor a Hifz student as they learn the Qur’an, giving them a safe space to live, as well as an education that lets them turn their lives around. We have seen terrific success in sponsoring pupils across our schools in Sudan, Bangladesh, Ethiopia and Turkey, and we look forward to seeing this programme continue to grow from strength to strength.

Meanwhile, our fundraisers have worked hard throughout 2022 to help beneficiaries across the eight countries we serve. Our in-house fundraising community, Team365, has performed brilliantly; in Ramadan alone, they raised an incredible £773,760. This team of fundraisers continues to be a remarkable force for good as they employ ingenious methods of finding new donors and making them feel like a part of the Charity Right family.

After a successful year in 2022, we have high hopes for the following year. With Asim Lone stepping up as the new CEO, we have exciting plans to grow the Charity while still keeping true to our core values. We enter the start of the Charity’s next chapter, welcoming technological innovation with open arms.

Auditor:

Pearlman Rose, Chartered Accountants & Statutory Auditors, 39-40 Skylines Village, Limeharbour, London E14 9TS

With this new digital vision, we hope to reach a wider audience and even more donors, allowing us to make an even stronger impact in the world and give even more children the opportunities they deserve.

Bankers:

Al Rayan Bank Natwest Bank

Fraz Butt , Chair of the Board of Trustees

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TRANSFORMING LIVES WITH THE POWER OF FOOD

Established in 2016, Charity Right’s vision is to see a world in which hunger is no longer a barrier that prevents children from reaching their full potential.

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T U R K E Y
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A F G H A N I S TA N B A N G L A D E S H S U D A N PA K I S TA N Y E M E N

E T H I O P I A M A L AW I

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6 | Charity Right Annual Report 2022

~~THE YEAR~~ IN REVIEW

Structure, Governance and Management

The board of trustees draws upon the significant professional experiences of its members as the Charity endeavours to achieve sustainable growth and notable impact. We aim to ensure the critical functions of the organisation have access to expertise from a non-executive level.

The board is currently seeking to add additional trustees to provide further support for the executive team.

The governance of the Charity is supported through quarterly board meetings and an annual all team away day. The board meetings ensure that all fiduciary responsibilities are completed but also genuine support is given to the delivery of the business plan agreed with the executive team. The annual away day which follows the Ramadan season is one which allows new ideas to be explored and a genuine review of performance and goals to take place.

Fraz Butt

About Charity Right

We are an international charity which provides regular school meals to children in some of the most neglected parts of the world. We aim to empower, inspire and initiate social change and empowerment for those with a will to work for a better future.

Objectives and Activities

We have a number of clear undertakings at the heart of our work:

a) Providing food supplies, items, grants and services to individuals in need and other groups or organisations that are working to prevent and relieve hunger and poverty.

initiatives based on what the media is showing to be a tragedy, rather we make calculated efforts to deliver food assistance in a manner which allows optimal value to be achieved. The investment required to achieve this is reflected in our cost base.

c) Aiming for a higher customer service standard in the delivery of your aid. We do not buy food and invite the vulnerable to come and collect to ensure the photo opportunity. Rather we employ dedicated case workers who monitor the life circumstances of beneficiaries and deliver food assistance in a dignified and honourable way.

Azhar Khan

b) Investing in monitoring and evaluation of our programmes to ensure that we are actually delivering what we are raising money for. We do not simply run campaigns, and launch

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the Charity for the year ended 31 December 2022.

Akhter Raouf

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TOTAL SCHOOL MEALS DELIVERY in 2022

In total, we delivered just under five million school meals to thirteen programmes across eight different countries.

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600,000
500,000
400,000
300,000
200,000
100,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
n [Pakistan Thar] n [Sudan Schools] n [Turkey Schools]
n [Pakistan Karachi] n [Sudan Madrassahs] n [Yemen Schools ]
n [Bangladesh Dhaka] n [Malawi Madrassahs] n [Afghanistan Schools]
n [Bangladesh Cox] n [Ethiopia Schools]
n [Bangladesh Sylhet] n [Malawi Schools]
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The number of meals delivered across our supported programmes increased over the year, despite a number of challenges:

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4) Issues raised by our field partner on the level of need
in some of our schools in Karachi, Pakistan, leading to
a temporary scale-down there.
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BENEFICIARIES SERVED in 2022

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25,000
20,000
15,000
10,000
5,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
n [Pakistan Thar] n [Sudan Schools] n [Turkey Schools]
n [Pakistan Karachi] n [Sudan Madrassahs] n [Yemen Schools ]
n [Bangladesh Dhaka] n [Malawi Madrassahs] n [Afghanistan Schools]
n [Bangladesh Cox] n [Ethiopia Schools]
n [Bangladesh Sylhet] n [Malawi Schools]
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In order to accurately reflect the number of students benefiting from our school meals, we use average attendance figures (rather than registration) to assess the number of beneficiaries of each programme during any one month. Just as with the total meals delivered, we can see from the chart that there has been an overall growth in the number of children attending our schools over the course of 2022. We started the year at just over 10,000 beneficiaries, pushing above 20,000 in August and going over 25,000 for the first time in November.

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GIRLS' EDUCATION

~~COUNTRY~~ REPORTS

An important theme in our work is Country Total
Students		 Female
Students		 % Female
Students
supporting girls’ education. This is Yemen 5,400 4,670 86%
because educated girls become
educated mothers in the future and
raise a more educated generation of
children to whom they impart their		 Malawi
Ethiopia		 8,296
761		 4,632
413		 56%
54%
knowledge.
Overall, in 2022 we delivered Bangladesh 3,526 1,878 53%
consistent meals to over 14,745
female students, amounting to Turkey 192 96 50%
57% of our total school meals
programme benefciaries. That is an Afghanistan 1,909 849 44%
increase from 2021 when 34% of our
students were female. Sudan 2,854 1,090 38%
Pakistan 3,112 1,126 36%
Total 26,050 14,754 57%

12 Charity Right Annual Report 2022 ~~BANGLADESH~~

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Bangladesh is densely populated, with 164 million people in an area the size of England, 20% of whom live in extreme poverty. The capital, Dhaka, is a massive city of over 22 million, four million of whom live in over five thousand slums (known locally as ‘bustees’). Most bustees are unsanitary, poorly serviced and situated in environmentally hazardous areas. Ill health is endemic and devastating for the lives of the urban poor.

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Sylhet
Dhaka
Cox’s Bazar
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DHAKA School Meals Programme

Consistent access to food is a major challenge for children in all these areas. In many slums, there are no schools at all. Although there may be schools in others, hunger prevents concentration in class, resulting in failure and dropout. There are high levels of malnutrition among this target group, and children are often forced into child labour or early marriage for mere survival.

Charity Right’s programme in Dhaka currently serves five academic schools run by charitable partner foundations in the slum areas, enabling access to education for over a thousand children. It also supports two Hifz boarding madrassahs. In 2022, the programme grew considerably from around 1,150 beneficiaries at the start of the year to 1,780 by year end. This increase was due to new students enrolling in these schools to benefit from the meals programme.

Dhaka School Meals Programme 2022

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60,000 2,000
1,800
50,000
1,600
1,400
40,000
1,200
30,000 1,000
800
20,000
600
400
10,000
200
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
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SYLHET School Meals Programme

Sylhet is a large provincial city in Bangladesh with similar social and economic challenges to the capital, especially for poor families living in slum areas. In 2021, we extended our programme to Sylhet because it was identified as a high-need area with good local schools that we could partner with to improve educational access for the slum communities.

In 2022, our programme continued to consistently deliver over 9,000 meals a month, despite there being a five-day break in the meal delivery in June. This was due to our schools being inundated during the Sylhet flooding. We also offered some additional emergency support to our Sylhet schools in June to assist with repairing classrooms.

Sylhet School Meals Programme 2022

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12,000 420
10,000 400
8,000 380
6,000 360
4,000 340
2,000 320
0 300
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
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Apart from this, the number of beneficiaries increased from 380 at the start of the year to 396 by year end – an increase due to the registration of more students in the schools.

COX’S BAZAR School Meals Programme

As shown in the chart below, we delivered over 50,000 meals every month across 2022 to an average of 1,393 beneficiaries in school and 216 family members. Attendance remained consistent throughout the year at almost 100%. Most of our schools in Cox’s Bazar are boarding houses, and many of the students are orphans or separated from their families with no other means of survival. Others may have family in the camp but live at the schools because their families have no means to support them. Hence, our school meals are a lifeline and attendance is almost always full. They simply don’t have the choice not to attend or they will go hungry. Our work in Cox’s Bazar was solely focused on keeping our school meals programme running optimally. In Ramadan, we switched the timing of our meals from lunchtime to Iftar time across all our schools.

The Rohingya people are primarily from the Rakhine State in Myanmar. In August 2017, roughly 24,000 Rohingyas were killed. At least 1.1 million refugees fled to Bangladesh, of which 860,000 remain in the main UN camp at Kutupalong, Cox’s Bazar.

Our school meals programme in Cox’s Bazar now works with ten schools both inside and outside the camp, supporting the education of 1,350 refugee children, of which 756 (56%) are females.

Inside the camp we support:

• [FOUR SCHOOLS]

Outside the camp we support:

• [SIX SCHOOLS]

We also have a small monthly food pack programme outside the camp, supporting:

– 216 beneficiaries

In total during 2022, our school meals programme delivered:

Cox’s Bazar School Meals Programme 2022

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60,000 1,600
1,400
50,000
1,200
40,000
1,000
30,000 800
600
20,000
400
10,000
200
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
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BANGLADESH

Total Stats Summary

BANGLADESH TOTAL STATS SUMMARY

SYLHET

DHAKA

COX’S BAZAR

Our overall meal delivery in Bangladesh remained above 100,000 meals monthly for nearly the whole year. Our beneficiaries increased in April, going over 3,500 as we took on new students in Dhaka and Sylhet. From June, we also shifted from meal provision every day to meal provision on school days only, thus bringing our delivery model in line with other countries. This resulted in stabilising our meal delivery at around 110,000 meals per month from June to December.

In total our school meals programme delivered:

Bangladesh School Meals Programme 2022

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140,000 4,000
120,000 3,500
3,000
100,000
2,500
80,000
2,000
60,000
1,500
40,000
1,000
20,000 00
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
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Charity Right Annual Report 2022 | 19

18 | Charity Right Annual Report 2022 ~~PA K I S TA N~~

Pakistan is home to natural disasters, a volatile economy and chronic poverty. Over 20% of the population suffer from malnutrition with nearly half of all underfive year olds stunted. An average household spends over half their monthly income on food and struggles to cope with sudden price rises.

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Tharparkar
Karachi
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THARPARKAR School Meals Programme

Improved child nutrition benefits both health and mental development, giving these children a better future.

Tharparkar is a vast arid land in Sindh province with a population of 1.6 million spread over 2,400 villages. It is effectively abandoned by the outside world. The literacy rate is less than 20%, the lowest in Pakistan.

The school meals programme launched in 2017 with 664 students. By the end of 2022, it had reached 2,112 beneficiaries who attend regularly in 11 government schools. Many of the children are from extremely poor families who have had no previous access to education.

Most families live below the poverty line and lack access to basic health facilities or clean water. Malnutrition is widespread since Tharparkar is prone to droughts. In 2019, 798 government schools in Tharparkar were reported as obsolete since most children were not registered at any school at all. Many of those who were registered never attended. This was because most live far away from school and have to work for basic survival.

As can be seen from the chart, our school meal delivery in Tharparkar continued from 2021 with 1,789 beneficiaries. There was a slight but steady increase in the number of students throughout the year, which reached 2,112 by December. This was mainly due to increasing registration over the course of the year, while attendance remained constant at around 60%.

Our programme addresses this situation through school meals. A daily meal brings children to school, where they can also receive an education at the same time.

Tharparkar School Meals Programme 2022

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60,000 2,500
50,000
2,000
40,000
1,500
30,000
1,000
20,000
500
10,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
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The number of school meals

delivered fluctuated due to school holidays in the summer (June to July), December and Ramadan in April 2022. There were also fewer meals delivered in May since students came to school less frequently during the exam period. By the last quarter of the year, our regular meal delivery in Tharparkar can be seen to top 50,000 meals each month.

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THARPARKAR

KARACHI

Ramadan Packs

During Ramadan, we delivered 1,319 family food packs to our school families in Tharparkar instead of regular school meals. We selected those families with the most active attendance and gave them each a food pack so they could all share Iftar at home. Each pack consisted of 5kg of dates and 54 packets (250ml) of UHT milk. These packs covered a total of 6,595 beneficiaries (students and family members) for a total of 356,130 Iftar meals.

Slum areas (‘katchi abadis’) are a quality schools throughout the slums common feature in Pakistan’s rapidly of Karachi. AFWO provide free (or expanding cities. In Karachi alone, very low cost) education to uplift the 362 such colonies house over eight socio-economic and moral status million people (40% of the population). of the underprivileged. Charity Right Katchi abadis lack government now provides daily nutritious meals in support, and services are extremely 14 AFWO schools, helping ensure that poor. Most residents are low-income poor students get decent nutrition in families, like labourers, salesmen, a safe and nurturing environment. rickshaw drivers or shop assistants At the start of 2022, our programme all living hand to mouth. Their children in Karachi continued at the pace of often suffer from poor nutrition and 2021, delivering approximately 40,000 lack access to quality education. meals at full capacity to around Some become street kids while 1,700 beneficiaries. The programme others are forced into child labour at stopped delivery in April for Ramadan young ages to support their families. and did not resume until the start of To help address the situation, Charity the next academic year in August.

quality schools throughout the slums of Karachi. AFWO provide free (or very low cost) education to uplift the socio-economic and moral status of the underprivileged. Charity Right now provides daily nutritious meals in 14 AFWO schools, helping ensure that poor students get decent nutrition in a safe and nurturing environment.

To help address the situation, Charity Right launched the Karachi school meals programme in 2021. This was achieved through a partnership with the Al-Furqan Welfare Organization (AFWO) who run a network of high-

At the request of our delivery partners in Pakistan, the Karachi programme was scaled down from fourteen to six AFWO schools in the new academic

Karachi School Meals Programme 2022

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50,000 2,500
40,000 2,000
30,000 1,500
20,000 1,000
10,000 500
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
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year because, according to their assessment, the need for the meal programme was not so great in the remaining eight schools. It was therefore decided to strategically focus on the most-needy schools with a view to expanding the project to other schools serving more needy communities in the Karachi slums in 2023.

PAKISTAN TOTAL STATS SUMMARY

THARPARKAR

RAMADAN PACKS

KARACHI

Charity Right Annual Report 2022 | 23

22 22 | CharitCharity Right Annual Report 2022y Right Annual Report 2022 ~~Y E M E N~~

Yemen is undergoing some of the largest humanitarian crises in the world with around 21 million people in need of assistance, including more than 11 million children. Eight years of conflict have killed or injured tens of thousands and left the population in a state of deep vulnerability. An estimated 160,000 people were displaced last year as active frontlines shifted and hostilities escalated along Yemen’s west coast.

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Taiz
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TAIZ

School Meals Programme

Our new school meals programme launched in Taiz Governorate, the country’s second most populous governorate, with an estimated population of over three million. The governorate’s capital is Taiz City, the third largest city in Yemen. In 2022, hostilities in the area continued to displace the population, restrict civilian movement and prevent humanitarian access. According to UN HABITAT, around 430,000 internally displaced people (IDPs) reside in Taiz, displaced from Al-Hodeidah, Sana’a, Aden, and Lahij governorates. Taiz is also home to a vulnerable host community of 460,000, as well as 100,000 returnees. Most IDPs, returnees and vulnerable hosts residing in Taiz are dependent on humanitarian assistance.

Our school meals programme launched in three schools in Taiz in March 2022 with a total of 3,050

This situation has caused challenges for children’s education, such as:

Yemen School Meals Programme 2022

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140,000 6,000
120,000 5,000
100,000
4,000
80,000
3,000
60,000
2,000
40,000
20,000 1,000
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
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beneficiaries. It only ran for two

months before the end of the academic year was announced by the Yemeni government in April 2022. However, due to the publicity our programme received after it was featured on Yemeni national TV and the intense need for this support for the surrounding communities, registration in these 3 schools boomed. When school resumed in August, there were nearly 5,400 beneficiaries, a staggering increase of 77%.

The programme continued to deliver at this capacity of over 100,000 meals per month up to the end of the year, despite ongoing instability in the area posing challenges to the security of the students, teachers and delivery teams alike. In December, there was a two-week winter break, hence the number of meals also diminishing slightly.

Charity Right Annual Report 2022 |

Family Food Packs, Al-Bayda Governorate

YEMEN TOTAL STATS SUMMARY

25 | Charity Right Annual Report 2022 ~~T U R K E Y~~

Uyghurs are Turkic Muslims from East Turkistan who have faced persecution for decades. Due to this, thousands of Uyghurs have sought asylum in Turkey, where 50,000 now reside. Among these are hundreds of children whose parents are missing. Although safe from persecution, Uyghur refugees in Turkey still face numerous struggles to preserve their cultural identity and provide for their families.

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TAIZ
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SCHOOLS

Istanbul

FAMILY FOOD PACKS

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ISTANBUL

School Meals Programme

boarding students as well as individual meals for children who do not live at school but attend the lessons.

As well as this, they run special holiday programmes attended by other children who come in for classes over the summer. In September, for example, there were very few students in the school for the first two weeks of ~~the month.~~

The Uyghur community in Turkey has established boarding houses which accommodate children, allowing them to attend local government schools while also giving them after-school education in the Uyghur language, Islamic studies and other subjects. Children in these boarding schools are often traumatised, knowing that their parents are detained in concentration camps and face torture or abuse. However, the boarding houses provide a safe space in which they can grow and rebuild their lives. They serve the needs of orphan care, cultural preservation and religious education for the community.

Fluctuations in the number of students and meals were a result of various holidays. During these times, some students stay with relatives while many others don’t.

Turkey School Meals Programme 2022

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12,000 250
10,000
200
8,000
150
6,000
100
4,000
50
2,000
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
----- End of picture text -----

In 2022, Charity Right started to support these schools and their students through our school meals programme. Since the programme initiated, we have delivered around 8,000 meals per month in the two boarding houses. This includes breakfast, lunch and dinner for

ISTANBUL

Uyghur Family Food Support

Charity Right’s programme in Turkey assists 200 Uyghur families to meet nutritional needs. In 2021, we switched from food packs to monthly credit transfers on supermarket voucher cards, allowing our families to shop at their own convenience for the food items they need most. This allows them greater freedom and preserves their dignity, giving them the opportunity to go shopping like everybody else, rather than getting a food pack delivered.

HIRA Adult Education

Since our objective is not to create dependence but self-sufficiency, we decided in 2022 to complement our family food support with an adult education programme.

and/or English languages with a pass rate of 93%. The graduation ceremony for our successful graduates was held in July in Istanbul.

We received 291 registrations for either English, Turkish or both English and Turkish language training over a three-month period. Our training programme was delivered in Istanbul by Hira Education Centre, a communitybased organisation serving the needs of the Uyghur community.

TURKEY TOTAL STATS SUMMARY

ISTANBUL

SCHOOLS

This total of 291 registrations comprised of 272 beneficiary family • [[96 (50%) of which are female]] • [80,000 meals delivered ] members (some of who registered for both courses) from our target

families. From these, 207 members FAMILY FOOD SUPPORT

completed the course and sat the • [200 families receiving ] exams at the end of the three- monthly food support • [1,040 beneficiaries] month period with a completion • [1.56 million meals] rate of 76%. From these, 193 passed • [272 beneficiaries received ] their exams and acquired language language training in 2022 proficiency certificates in Turkish

FAMILY FOOD SUPPORT

Charity Right Annual Report 2022 | 29

28 Charity Right Annual Report 2022 ~~E T H I O P I A~~

Ethiopia is a populous nation of over 100 million in the Horn of Africa, widely known to suffer food insecurity on a regular basis. It has also seen large-scale internal displacement due to ethnic conflict over the past few years and now has one of the largest internally displaced populations in the world.

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Addis Ababa
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ETHIOPIA School Meals Programme

A number of camps for internally displaced people (IDPs) have been established around the capital, Addis Ababa, for communities displaced from the Eastern Oromia and Somali regions since 2018. The camp communities are vulnerable new arrivals in the area, with many lacking education, community contacts, employment, job skills or social support.

residents received food aid from the government sponsored by USAID. However, this funding was cancelled by the Trump administration in 2020. As a result, in 2021 the camp residents faced severe food shortages. Due to this, many children dropped out of school to work. By April 2021, 60 children (10%) had dropped out of school.

In comparison, after the Charity Right school meals programme began in October 2021, only six children dropped out during the entire academic year up to July 2022. Furthermore, a great improvement in the children’s health, emotional status and academic performance was reported by the school administration and local education office. Due to this, our

At the edge of Addis Ababa lies Hararge IDP Camp in Legetafo, housing 680 households (3,100 IDPs) from eastern Ethiopia. There are two schools in this camp community for whom Charity Right has been running a school meals programme since October 2021. The impact of this programme has been striking. In and before 2020, all camp

field partner received multiple

acknowledgements for running the programme on our behalf. From October 2021, Charity Right also delivered school meals in three inner-city schools in Addis Ababa. However, these were discontinued at the end of the 2021-22 academic year in July.

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Charity Right Annual Report 2022 |

ETHIOPIA Ramadan Packs and Lunch Boxes

Ethiopia School Meals Programme 2022

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45,000 2,000
40,000 1,800
35,000 1,600
1,400
30,000
1,200
25,000
1,000
20,000
800
15,000
600
10,000 400
5,000 200
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Meals
Beneficiaries
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During Ramadan, we made two adjustments to our Ethiopian school meals programme. In the government-run IDP camp schools, we gave each student in the older grades a lunch box. They then had the choice to take their meals home or to eat them at school.

As seen from the chart on the left, our delivery in Ethiopia continued at over 30,000 monthly meals from the end of 2021, only dipping down to 15,000 during Ramadan and when no meals were delivered over the summer holidays from June to September. When schools resumed in October 2022, our programme only resumed in the IDP camp schools, hence why delivery from that point was at around 15,000 meals per month with around 760 beneficiaries.

ETHIOPIA TOTAL STATS SUMMARY

SCHOOLS

~~M A L AW I~~

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Lilongwe
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Malawi is one of the poorest countries in the world, with 50% of the population living in poverty and 25% living in chronic poverty. With a population of 1.2 million, it ranks the worst in the country for poverty (73%), extreme poverty (44%) and food insecurity (30%).

In the inner-city schools, we stopped delivery of school meals during Ramadan in April, and we instead delivered Ramadan food packs for home consumption.

RAMADAN FOOD PACKS

ETHIOPIA RAMADAN FOOD PACKS

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MALAWI

Malnutrition among children is widespread while literacy is only 43%. Half of over-15s never attended school, 91% have no formal qualifications and primary school dropout is at 3.5% each year, with only 9% completing primary school and just 0.1% completing tertiary education.

Our school meals programme in Malawi addresses food security, malnutrition and education in the Mangochi District. A nutritious meal every day brings children to school.

Malawi Madrassah Meals Programme

Our programme in Malawi launched at pilot-scale in three after-school madrassahs in 2021, scaling up to six madrassahs by the end of the year. By January 2022, there were 562 students in regular attendance. In 2022, attendance continued to improve slowly but surely. By the end of 2022, that figure had reached 953. As seen from the chart, meal delivery to madrassahs began at around 12,000 meals in January, increasing to 16,000 in February and March with a break during Ramadan in April. ~~After this, the programme picked~~ up again slowly, peaking at over 20,000 meals in November.

You can see them lining up in their Before, the children were late, hundreds first thing in the morning drifting in after 10am or not at all just to get hot Likuni Phala, a special because many were out working. nutritional porridge made from Classes were half empty and the maize, soy, milk powder, salt, sugar children were always so tired that and a magic sprinkle of microthey could barely focus. These same nutrients. The children love it, and children now receive roughly double it helps them grow up strong and the class time. The classrooms are healthy. Once they get their cup now overflowing when the teachers of porridge, they file into their arrive in the morning, with the classrooms and sit down to eat children smiling and ready to learn. it. Once they have finished their There is no doubt in the teachers’ breakfast, the lesson begins. minds that the impact of the school meals programme on academic performance is huge.

----- Start of picture text -----
Malawi Madrassah Meals Programme 2022
25,000 1,200
1,000
20,000
800
15,000
600
10,000
400
5,000
200
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
----- End of picture text -----

MALAWI School Meals Programme

Ramadan Food Packs

In January 2022, we also launched the school meals programme in eight government schools, starting with 5,770 students under the programme. By the end of 2022, regular attendance in these eight schools have gone up to 7,340, an increase of 27%. As seen from the chart, there was no meal delivery in April due to Ramadan. There was also a reduction in total meals due to school holidays in January, June, September and December. Total attendance progressed steadily over the year with previous drop-outs returning to school just to participate in the school meals.

As can be seen from the charts, we had no meals delivered during April due to Ramadan. Instead, Ramadan food packs were delivered to each school family.

Malawi School Meals Programme 2022

----- Start of picture text -----
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
160,000
140,000
120,000
100,000
80,000
60,000
40,000
10,000
0
8,000
7,000
6,000
85,000
4,000
3,000
2,000
1,000
0
Meals
Beneficiaries
----- End of picture text -----

MALAWI TOTAL STATS SUMMARY

SCHOOLS

MADRASSAHS

FOOD PACKS

34 Charity Right Annual Report 2022 ~~S U DA N~~

Charity Right Annual Report 2022 | 35

Humanitarian needs continue to grow in Sudan. Economic crisis and food insecurity affects millions of people. Eastern Sudan also hosts 126,000 Eritrean refugees who have fled successive waves of repression, insecurity, famine and drought since 1968 in Eritrea.

----- Start of picture text -----
Khartoum
----- End of picture text -----

SUDAN Madrassah Meals Programme

We were finally able to get funds though in February 2022, but only for a period that covered part of February and part of March. Following this, we could not send funds again until May. We then faced further difficulties to transfer the budget in September for October’s food consumption.

Ongoing deterioration in the political and human rights situation in Eritrea still displaces many, and Sudan continues to receive new arrivals. Refugees are a highly vulnerable community, lacking access to government services or local community support. Most left behind their assets and means of livelihood. Refugees also place an additional burden on the local host communities who are already poor themselves. Increased demand drives up prices and depletes the local resource base.

Our school meals programme in Sudan provides one daily meal to 2,086 students attending day school and three meals a day to 1,035 students attending boarding school.

Our schools primarily serve the refugee and host communities in Kassala State of Eastern Sudan.

In 2022, our programme faced some real challenges in Sudan. This was due to the deteriorating political situation, especially the way financial transactions to Sudan have been impacted. Hence, we faced repeated problems transferring funds into the country which resulted in gaps, delays and intermittent delivery during most of 2022.

----- Start of picture text -----
Sudan Madrassah Meals Programme 2022
90,000 900
80,000 800
70,000 700
60,000 600
50,000 500
40,000 400
30,000 300
20,000 200
10,000 100
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
----- End of picture text -----

36 | Charity Right Annual Report 2022

Charity Right Annual Report 2022 |

SUDAN

School Meals Programme

Family Food Packs

Our school meals programme was subject to similar issues as the madrassah programme. However, in addition to the gaps in transferring funds, there was reduced delivery due to the annual examination period between May and June during which only grades 6 and 10 were present at school. Following this, the summer holiday period ran from June to September with no school meals programme at all. Unfortunately, the programme could not resume in October when school resumed due to the transfer difficulties that we faced in September. However, the programme relaunched at full strength in November.

Due to Charity Right’s approach to long-term capacity building and programme sustainability, we made the decision in 2021 to phase out food pack programmes, except where there was a clear link to educational activities. This is because we decided that giving food had to allow the beneficiaries the opportunity to stand on their own two feet in the future.

We had been delivering to 508 families in four camps, and we conducted a needs assessment in June 2022 to resolve the 100 most needy families from these. We then scaled the programme down to 100 families until the end of the year. The programme has now been completely discontinued from the end of 2022.

----- Start of picture text -----
Sudan School Meals Programme 2022
70,000 2.500
60,000
2.000
50,000
1.500
40,000
30,000 1,000
20,000
500
10,000
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
----- End of picture text -----

SUDAN TOTAL STATS SUMMARY

SCHOOLS

MADRASSAHS

FOOD PACKS

~~AFGHANISTAN~~

Forty years of conflict have left Afghanistan as one of the poorest countries in the world. During the last twenty years of occupation, it became so heavily aid-dependent that 70% of the national budget was financed externally.

----- Start of picture text -----
Kabul
----- End of picture text -----

38 | Charity Right Annual Report 2022

Charity Right Annual Report 2022 | 39

AFGHANISTAN

The UNOCHA estimates 22.8 million Afghans (55% of the population) are now in crisis or emergency levels of food insecurity. More than half of all children under five suffer from malnutrition. Education, meanwhile, is also in a dire state. The adult literacy rate is only 34%. There are an estimated 3.7 million out-of-school children (OOSC) nationally, with high drop-out rates attributed to the 2.1 million children engaged in child labour as well as displacement and socio-cultural restrictions.

Our school meals programme in Afghanistan focuses on Kabul Province, the area surrounding the capital city, which hosts large numbers of internally displaced (IDP) communities. Our target schools were selected through consultation with the education ministry on the basis of high levels of community need in the target communities.

Our programme launched in April 2022 with Ramadan food packs.

AFGHANISTAN School Meals Programme

primary factor influencing the number of beneficiaries and meals.

In May, we launched our school meals programme in four schools. One of our schools is in the warm climate zone so was on summer vacation in July and August.

Apart from this, the programme has continued to run smoothly with attendance around 90% for the whole of the year. We have also now constructed purpose-made kitchens in all our schools.

The other three are in the cold climate zone so went on winter vacation in December. As can be seen from the chart, this is the

AFGHANISTAN TOTAL STATS SUMMARY

SCHOOLS

FOOD PACKS

Afghanistan School Meals Programme 2022

----- Start of picture text -----
60,000 2,500
50,000
2,000
40,000
1,500
30,000
1,000
20,000
500
10,000
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beneficiaries Meals
Meals
Beneficiaries
----- End of picture text -----

40 1 TRUSTEES, REPORT

42 Charity Right Annual Report 2022

Charity Right Annual Report 2022 |

Trustees' Report

Year ended 31 December 2022

Financial review

In 2022, the Charity's total income for the year was £2.75m (2021: £2.14m) representing a 26% increase on last year.

Aid payments increased by almost 31 per cent to £2.17m (2021: £1.66m). This is an increase of £510k, of which half was due to Charity Right supporting Bangladesh through Ramadan and through the flood crisis, with food packs for daily earners.

The Charity's total operational expenditure, including cost of fundraising, rose to £1.24m (2021 £0.73k). During 2022 funds were invested into partnerships such as TDR and Merciful Servant who helped promote the Charity.

Reserves Policy

Charity Right has a long-term approach to food poverty. The Board has determined that a minimum of 3 months’ operational expenditure be maintained as reserves. The Board reviews the reserves policy annually.

At year-end, Charity Right funds amount to £0.73m (2021: £1.40m), with restricted funds totalling £67k (2021: £215k).

The year-end reduction in reserves was a temporary consequence of optimising cashflow within the Charity, but still satisfied the 3 months' operational expenditure cover reserves requirement.

Trustees’ Responsibilities

Each of the persons who is a trustee at the date of approval of this report confirms that:

The trustees' annual report and the strategic report were approved on 26th October 2023 and signed on behalf of the Board of Trustees by:

Fraz Butt Chair of Board of Trustees

~~AUDITOR'S~~ REPORT

44 Charity Right Annual Report 2022

Charity Right Annual Report 2022 | 45

Auditor's Report

Year ended 31 December 2022

Opinion

We have audited the financial statements of Charity Right (the 'Charity') for the year ended 31 December 2022 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, 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 FRS 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:

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 auditor's 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 FRC’s 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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 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.

46 Charity Right Annual Report 2022

Charity Right Annual Report 2022 | 47

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) 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 the trustees 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 Charity's 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.

Auditor's 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 auditor’s 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.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the Charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity's members those matters we are required to state to them in an auditor's 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 Charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mohammad Jilani

(Senior Statutory Auditor)

For and on behalf of

Pearlman Rose Chartered Accountants & Statutory Auditors 39-40 Skylines Village Limeharbour, London E14 9TS

27th October 2023

48 | Charity Right Annual Report 2022

Charity Right Annual Report 2022 |

~~FINANCIAL~~ STATEMENTS

50 | Charity Right Annual Report 2022

Charity Right Annual Report 2022 | 51

Statement of Financial Activities

Year ended 31 December 2022

Unrestricted
funds
Note
£
Income and endowments
Donations and legacies
5
1,861,291
Other trading activities
6
257
Total income
1,861,548
Expenditure
Cost of other trading activities
7
14,212
Expenditure on charitable activities
8
2,370,080
Total expenditure
2,384,292
–––––––––––––––
Net (expenditure)/income and net
movement in funds
(522,744)
Reconciliation of funds
Total funds brought forward
1,187,694
–––––––––––––––
Total funds carried forward
664,950		 Restricted
funds
£
887,992
–
887,992
–
1,036,953
1,036,953
–––––––––––––––
(148,961)
215,540
–––––––––––––––
66,579		 2022
Total funds
£
2,749,283
257
2,749,540
14,212
3,407,033
3,421,245
–––––––––––––––
(671,705)
1,403,234
–––––––––––––––
731,529		 2021
Total funds
£
2,122,573
12,480
2,135,053
4,513
2,383,460
2,387,973
–––––––––––––––
(252,920)
1,656,154
–––––––––––––––
1,403,234

Statement of Financial Position

Year ended 31 December 2022

Note
Fixed assets
Tangible fxed assets
14
Current assets
Debtors
15
Cash at bank and in hand
Investments
16
Creditors: amounts falling due within one year
17
Net current assets
Total assets less current liabilities
Net assets
Funds of the Charity
Restricted funds
Unrestricted funds
Total Charity funds
18		 2022
£
55,120
330,111
369,788
_
699,899
(23,490)
–––––––––––––––
676,409
–––––––––––––––
731,529
–––––––––––––––
731,529
66,579
664,950
–––––––––––––––
731,529		 2021
£
35,433
275,071
827,517
279,356
1,381,944
(14,143)
–––––––––––––––
1,367,801
–––––––––––––––
1,403,234
–––––––––––––––
1,403,234
215,540
1,187,694
–––––––––––––––
1,403,234

These financial statements were approved by the board of trustees and authorised for issue on 26th October 2023, and are signed on behalf of the board by:

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Fraz Butt Trustee

The notes on pages 53 to 61 form part of these financial statements.

The notes on pages 53 to 61 form part of these financial statements.

52 Charity Right Annual Report 2022

Charity Right Annual Report 2022 | 53

Statement of Cash Flows

Year ended 31 December 2022

Cash fows from operating activities
Net (expenditure)/income
Adjustments for:
Depreciation of tangible fxed assets
Accrued income
Changes in:
Trade and other debtors
Trade and other creditors
Cash generated from operations
Net cash from /(used in) operating activities
Cash fows from investing activities
Purchase of tangible assets
Proceeds from disposal of investments
Net cash from/(used in) investing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
£
(671,705)
17,909
272,378
(327,418)
9,347
(699,489)
(699,489)
(37,596)
279,356
241,760
(457,729)
827,517
–––––––––––––––
369,788		 2021
£
(252,920)
7,345
205,175
(306,310)
881
(345,829)
(345,829)
(42,129)
_
(42,129)
(387,958)
1,215,475
–––––––––––––––
827,517

Notes to the Financial Statements

Year ended 31 December 2022

1 General information

The Charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 203 Westgate, Bradford, BD1 3AD.

2 Statement of compliance

These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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)) and the Companies Act 2006.

3 Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the Charity’s ability to continue as a going concern.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the Charity’s purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitments.

Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

These include funds raised at awareness events, specifically designed to support the Charity’s operational running costs.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the Charity; it is probable that the economic benefits associated with the transaction will flow to the Charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

The notes on pages 53 to 61 form part of these financial statements.

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Charity Right Annual Report 2022 | 55

54

Notes to the Financial Statements (continued)

Year ended 31 December 2022

3 Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in

other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment 25% – reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cashgenerating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the Charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the Charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Notes to the Financial Statements (continued)

Year ended 31 December 2022

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Investment properties are initially measured at cost and, with some exceptions may be subsequently measured using a cost model or fair value model, with changes in the fair value under the fair value model being recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

Charity Right is a company limited by guarantee and accordingly does not have a share capital.

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Charity Right Annual Report 2022 | 57

56

Notes to the Financial Statements (continued)

Year ended 31 December 2022

Notes to the Financial Statements (continued)

Year ended 31 December 2022

5. Donations and legacies

Unrestricted
funds
£
Voluntary donations
1,643,616
Zakat
–
Gift Aid
217,675
Other income
–
1,861,548		 Restricted
funds
£
–
878,034
–
9.958
887,992		 Total funds
2022
£
1,643,616
878,034
217,675
9,958
2,749,540
Unrestricted
funds
£
Voluntary donations
1,039,353
Zakat / Qurbani
–
Gift Aid
186,763
Other income
–
–––––––––––––––
1,226,116		 Restricted
funds
£
–
882,796
–
13,661
–––––––––––––––
896,457		 Total funds
2021
£
1,039,353
882,796
186,763
13,661
–––––––––––––––
2,122,573

Other income includes donations received from selected donors through awareness events to generate funds to be specifically used for the operating costs of the Charity.

6. Other trading activities

6 Oth tdi tiiti
. er rang acves
Unrestricted Total funds Unrestricted Total funds
funds 2022 funds 2021
£ £ £ £
Rental income 257 257 12,480 12,480
–––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––

Rental income relates to the rent received from the long leasehold property, which was sold this year.

7. Costs of other trading activities

7 C f h di iii
. osts o oter trang actvtes
Unrestricted Total funds Unrestricted Total funds
funds 2022 funds 2021
£ £ £ £
Rental costs 14,212 14,212 4,513 4,513
–––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––

8. Expenditure on charitable activities by fund type

Unrestricted Restricted Total funds
funds funds 2022
£ £ £
Fundraising activity 309,020 – 309,020
Welfare food distribution - Afghanistan 99,221 184,267 283,488
Welfare food distribution - Sudan 130,175 158,975 289,150
Welfare food distribution - Bangladesh 144,676 274,433 419,109
Welfare food distribution - Pakistan 112,059 208,110 320,169
Welfare Food Distribution – Turkey 59,379 110,275 169,654
Welfare food distribution – Yemen 344,113 – 344,113
Welfare food distribution - Ethiopia 52,305 97,138 149,443
Welfare food distribution - Malawi 190,157 – 190,1571
Welfare food distribution - Other – 3,755 3,755
Support Costs 928,975 – 928,975
––––––––––––––– ––––––––––––––– –––––––––––––––
2,370,080 1,036,953 3,407,033
–––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––
Unrestricted Restricted Total funds
funds funds 2021
£ £ £
Fundraising activity 131,676 – 131,676
Welfare food distribution - Bangladesh 134,110 253,982 388,092
Welfare Bangladesh Ramadan/Floods – 143,717 143,717
Welfare food distribution – Pakistan 38,949 72,335 111,284
Welfare food distribution – Sudan 288,457 352,559 641,016
Welfare food distribution - Yemen 135,007 – 135,007
Welfare food distribution - Turkey 52,151 96,853 149,004
Welfare food distribution - Ethiopia 30,186 56,061 86,247
Welfare food distribution - Malawi 4,591 – 4,591
Support Costs 592,826 – 592,826
––––––––––––––– ––––––––––––––– –––––––––––––––
1,407,953 975,507 2,383,460
–––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––

Rental costs relate to the long leasehold property, which was sold during the year.

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58

Notes to the Financial Statements (continued)

Year ended 31 December 2022

9. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total funds
directly costs 2022 2021
£ £ £ £
Fundraising activity 309,020 115,593 424,613 175,250
Welfare food distribution – Afghanistan 283,488 106,046 389,534 –
Welfare food distribution – Bangladesh 419,109 156,751 575,860 516,557
Welfare Bangladesh Ramadan/Floods – – – 191,321
Welfare food distribution – Pakistan 320,169 119,765 439,934 148,098
Welfare food distribution – Sudan 289,150 108,178 397,328 853,248
Welfare food distribution – Yemen 344,133 128,757 472,870 179,706
Welfare food distribution – Turkey 169,654 63,498 233,152 198,327
Welfare food distribution – Ethiopia 149,444 55,897 205,341 114,821
Welfare food distribution – Malawi 190,157 71,099 261,256 6,132
Support Costs Governance 3,755 3,390 7,145 –
––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––
2,478,059 928,975 3,407,033 2,383,460
–––––––––––––––
–––––––––––––––		 –––––––––––––––
–––––––––––––––		 –––––––––––––––
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10. Analysis of support costs

10. Analysis of support costs
Charitable
activities Total 2022 Total 2021
£ £ £
Staf costs 406,375 406,375 315,089
Premises 8,155 8,155 10,714
Communications and IT 170,981 170,981 61,090
General ofce 13,460 13,460 5,347
Human resources 19,930 19,930 30,508
Finance costs 31,171 31,171 23,637
Governance costs 33,846 33,846 31,692
Marketing 240,563 240,563 111,485
Travel 4,494 4,494 3,264
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928,975 928,975 592,826
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Notes to the Financial Statements (continued)

Year ended 31 December 2022

11. Auditors remuneration

11. Auditors remuneration
2022 2021
£ £
Fees payable for the audit of the fnancial statements 6,750 4,750
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12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

The total staf costs and employee benefts for the reporting period are analysed as follows:
2022 2021
£ £
Wages and salaries 361,674 303,369
Social security costs 44,701 32,832
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406,375 336,200
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The average head count of employees during the year was 10 (2021: 11). The average number of The average head count of employees during the year was 10 (2021: 11). The average number of full-time
equivalent employees during the year is analysed as follows:
2022 2021
Number of staf - Fund raising & Marketing 3
5
Number of staf - Management and support functions 7
6
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10
11
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No employee received employee benefits of more than £60,000 during the year (2021: Nil).

Gift Aid and net income generated through general awareness events, (together totalling £227,633), have been used to partially cover support costs.

Governance costs includes the costs for trips to evaluate and conduct monitoring of schools and families’ projects, and also the cost of conducting the annual audit. This also includes license fees paid to Charity Right Worldwide as part of a brand licensing agreement.

Finance costs includes card payment processing fees and bank charges.

Charity Right Annual Report 2022

Charity Right Annual Report 2022 | 61

60

Notes to the Financial Statements (continued)

Year ended 31 December 2022

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the Charity or a related entity were received by the trustees.

14. Tangible fixed assets

Equipment & Capitalised Consultancy Costs
Equipment & Capitalised Consultancy Costs
2022 2021
£ £
Cost
At Beginning of Year 44,532 2,403
Additions 37,596 42,129
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At End of Year 82,128 44,532
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Depreciation
At Beginning of Year 9,099 1,755
Charge for the Year 17,909 7,344
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At End of Year 27,008 9,099
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Carrying amount
At Beginning of Year 35,433 648
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At End of Year 55,120 35,433
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15. Debtors
2022 2021
£ £
Prepayments and accrued income 330,111 275,071
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Donations which have been made but not yet received at the year-end (due to timing differences), are treated as accrued income relating to the reporting period. The total accrued income for 2022 is £272,378 (2021: £205,175).

Aid payments relating to January 2022 were prepaid in December 2021 to enable the projects to have funding in place at the beginning of 2022. These payments of £57,733 were all expended in January 2022 (2021: £69,896).

Notes to the Financial Statements (continued)

Year ended 31 December 2022

16. Investments

2022 2021 £ £ Other investments - 279,356 ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––

Other investments include long leasehold property recorded at fair value at acquisition. The property was sold during the year.

17. Creditors: amounts falling due within one year

17. Creditors: amounts falling due within one year
2022 2021
£ £
Trade creditors 16,740 9,393
Accruals and deferred income 6,750 4,750
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23,490 14,143
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18. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At 1 January At 31 December
2022 Income Expenditure 2022
£ £ £ £
General funds 1,187,694 1,861,548 (2,384,292) 664,950
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At 1 January At 31 December
2021 Income Expenditure 2021
£ £ £ £
General funds 1,361,564 1,238,596 (1,412,466) 1,187,694
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Restricted funds
At 1 January At 31 December
2022 Income Expenditure 2022
£ £ £ £
Restricted Funds 215,540 887,992 (1,036,953) 66,579
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At 1 January At 31 December
2021 Income Expenditure 2021
£ £ £ £
Restricted Funds 294,590 896,457 (975,507) 215,540
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