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← Every Casualty Worldwide

2023-12-31-accounts

Charity Registration No. 1166974 Company Registration No. 09082055 (England and Wales)

EVERY CASUALTY WORLDWIDE (A company limited by guarantee)

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31[st] DECEMBER 2023

CONTENTS

Legal and administrative information 1
Chair’s introduction 2
Annual Report of the directors and trustees 3-6
Report of the Independent Examiner 7
Statement of financial activities 8
Balance Sheet 9
Notes to the accounts 10-17

TRUSTEES AND DIRECTORS

(resigned March 24) (appointed March 24) (appointed March 24) (appointed March 24)

REGISTERED OFFICE 86-90 Paul Street London EC2A 4NE REGISTERED CHARITY NUMBER 1166974 COMPANY NUMBER 09082055 INDEPENDENT EXAMINER Shruti Soni Limited 117A St. Johns Hill Sevenoaks TN13 3PE BANKERS Barclays Bank Plc Leicester LE87 2BB

1

As Chair of the Board of Trustees, it is my pleasure to present the Trustees’ Annual Report for the year ending 31 December 2023. This year, Every Casualty Counts (ECC) has continued its vital work in ensuring that all lives lost to armed violence are properly documented, recorded, and acknowledged. In a world where armed conflicts continue to cause devastating loss of life, ECC’s mission remains as crucial as ever.

2023 has been a challenging year, not only due to the escalation of conflicts in regions such as Ukraine, Sudan, and Syria but also because of the increasing complexity of ensuring that casualty records remain comprehensive and reliable in an environment of misinformation and disinformation. Despite these challenges, ECC has demonstrated resilience and dedication to its core mission.

A significant highlight of this year has been the expansion of our Casualty Recorders Network, with new partners joining from regions previously underrepresented in this vital work. The support for casualty recording in Ukraine has been particularly notable, enabling us to document the lives lost in the ongoing conflict there.

Our financial performance has been impacted by the volatile global situation, and while we experienced a net deficit this year, the Board of Trustees remains committed to ensuring ECC’s sustainability. We have taken steps to reduce costs while maintaining the integrity of our work. Our unrestricted reserves at the end of 2023 remain above the minimum required to support our operations as we work towards securing sustainable funding for the future.

The Trustees are deeply grateful to our dedicated team, partners, and supporters.

Your collective commitment has made it possible for ECC to continue leading the global conversation on casualty recording, advocating for universal standards, and ensuring that no life lost to armed violence goes unrecorded.

We look forward with cautious optimism, knowing that our work is more important than ever in a world still deeply affected by violence.

Together, we will continue to strive for a world where every casualty counts.

Yours sincerely,

Mike Spagat

Professor Mike Spagat Chair, Board of Trustees Every Casualty Counts

2

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The trustees") For the year ended 31st December 2023

The Board of Trustees are pleased to present their Trustees’ Annual Report and accounts for the year ending 31 December 2023. The Trustees’ Annual Report contains a Directors’ Report as required by company law. The report and accounts comply with the requirements of the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective 1 January 2019).

Structure, governance and management

Every Casualty Worldwide is incorporated in England and Wales and is a company limited by guarantee. Company registration number is 09082055. In 2016 Every Casualty Worldwide became a Charity registered in England and Wales, number 1166974. In 2021, the Trustees decided to use Every Casualty Counts (hereinafter ‘ECC’) as a working name.

The Trustees, who are also the directors for the purpose of company law, and who served during the year were:

Dr Iain Overton Professor Michael Spagat Katherine Brealey

The Board of Trustees assessed the major risks to which ECC is exposed and are satisfied that systems are in place to mitigate exposure to these major risks. These major risks include: securing sustainable funding for the medium to long term; recruiting and retaining high quality staff; and a change in donors’ priorities.

Our approach

ECC’s work is founded on the principle that every life lost to armed violence can and must be recorded and acknowledged. Ensuring that all casualties are documented in this way is not only a moral imperative – it is also an existing legal obligation and political commitment shared by states internationally. These duties are explicit within international humanitarian and human rights law. They are also reinforced by the global Sustainable Development Goals framework, which requires states to report annually on deaths resulting from armed conflict (SDG indicator 16.1.2).

Partial casualty records have long been compiled by multiple actors, for distinct purposes, in a wide variety of contexts worldwide. ECC’s work has helped create a better understanding of the interlinkages between these initiatives. By directly supporting organisations engaged in casualty recording, linking them with relevant partners, and leading the development of universal standardised practices, ECC promotes a comprehensive and collaborative approach to achieving universal documentation.

Objectives and activities

ECC incorporated in England and Wales's objects are for the public benefit:

3

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The trustees") For the year ended 31st December 2023

The policies adopted in furtherance of these objects are:

• The development and support of the practice of casualty recording through (a) research and knowledge exchange into existing practice, and (b) the collaborative development and promotion with practitioners and end users of international standards for the field.

There has been no change in these policies during the year.

The Trustees have paid due regard to guidance issued by the Charity Commission under the Charities Act 2011 in deciding what activities ECC should undertake.

Achievements and performance

2023 was another year marked by high levels of armed violence globally, following on directly from the worst year for deaths from armed conflict since the 1994 Rwandan genocide. The international armed conflict in Ukraine continued, and armed violence escalated in contexts including CAR, Haiti, Israel, Palestine, Sudan, and Syria. Elsewhere, in multiple post-conflict contexts, survivors continued to seek justice and transparency about the fate of their loved ones.

Throughout the year, ECC worked with casualty recording organisations operating across the globe to support their efforts to document, identify and verify victims of armed conflict. We also continued our engagement in international political fora to strengthen global understanding of, and support for, casualty recording.

Highlights of ECC’s activities and achievements during 2023 include:

Expansion of the Casualty Recorders Network: Seven new organisations joined the CRN during the year. This included several organisations working on conflicts/regions which were previously not represented in the CRN including Chad, Iran and Sri Lanka.

Sharing and improving global practice: Throughout the year ECC held a number of expert webinars on practical and technical issues around casualty recording, such as forensic identification, disinformation and mental health support. We also convened an ongoing task force on effective Data Management.

4

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The trustees") For the year ended 31st December 2023

Support for Ukraine: ECC provided funding and technical advice to a newly-established casualty recording organisation in Ukraine. This enabled it to develop and continue its activities documenting the life stories of individuals killed in the war.

New research: In March we published a comprehensive report on states’ casualty recording obligations in international humanitarian and human rights law. This report was launched at a side event of the UN Human Rights Council in Geneva, attended by diplomats and IGO representatives.

International advocacy: ECC participated in all three sessions of the UN Human Rights Council in 2023. We drafted joint interventions with CRN members, submitting a total of seven written statements and making nine oral interventions across the year. We also worked with the core group of states for casualty recording to organise and participate in a panel event on casualty recording at the October session of the Council.

UN collaboration: We worked closely with OHCHR to prepare their global report on the impact of casualty recording, and its recommendations. We helped 22 CRN members and other partners draft 16 separate submissions to the call for input, in three languages.

Financial review and reserves policy

In 2023 ECC received income of £81,296, all of which was unrestricted (2022: £178,988; £133,899 unrestricted funds and £45,089 restricted).

In 2023, total expenditure was £ 192,660 (2022: £128,553) generating a net deficit of £111,364 (2022: net income £50,435). In 2023 the restricted funds brought forward from 2022 of £ 45,089 were fully spent contributing to the high net deficit in the year.

It is the policy of ECC that unrestricted funds which have not been designated for a specific use should be maintained at a level that covers a minimum of three months expenditure. We actively monitor our reserves position and consider our forecast position at quarterly board meetings.

ECC’s unrestricted, general reserve at 31[st] December 2023 stands at £50,028 with no unspent restricted funds (2022: £161,392; £116,303 unrestricted; £45,089 restricted). Reserves of £50,028 are slightly higher than the minimum 3 month expenditure, when restricted expenditure is excluded, with approximately 1 further month of cover provided.

The Trustees considers that reserves at this level are sufficient to continue ECC’s current activities while consideration is given to ways in which additional funds may be raised. The Trustees have taken action to reduce costs to ensure that resources necessary are available to allow essential operations to proceed into 2024, with cashflow and expenditure is being closely monitored.

Disclosure of information to examiner

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the examination, but of which the examiners are unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the examiners are aware of such information.

5

EVERY CASUALTY WORLDWIDE (A company limited by guarantee) ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The trustees") For the year ended 31st December 2023

Independent Examiner

Shruti Soni Ltd were appointed as Independent Examiners to the Charity in 2021 and have scrutinized the 2023 accounts.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2023 was 3 (2022:5). The Trustees are members of the charity. The Trustees have no beneficial interest in the charity and are not remunerated.

Statement of Trustees’ responsibilities

The Trustees (who are also directors of Every Casualty Worldwide for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions

On behalf of the board of Trustees on 17th September 2024

Michael Spagat

Mike Spagat Chair of the Trustees

6

Independent Examiner's Report To the Trustees of Every Casualty Worldwide

I report on the accounts of the company for the year ended 31 December 2023 which are set out on pages 8-17.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Shruti Soni FCCA FCIE Shruti Soni Ltd 117A St Johns Hill Sevenoaks TN13 3PE

Date: 19 September 2024

7

Every Casualty Worldwide (Limited by Guarantee)

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31st December 2023

Income
Notes
Donations and legacies
3
Total income
Expenditure:
4
Raising funds
Charitable activities
Total expenditure
Net income
Net income and net movement in
funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total funds
2023
Unrestricted
funds
Restricted
funds
Total funds
2022
£
£
£
£
£
£
81,296
-
81,296
133,899
45,089
178,988
81,296
-
81,296
133,899
45,089
178,988
22,650
-
22,650
11,814
-
11,814
124,921
45,089
170,010
116,739
-
116,739
147,571
45,089
192,660
128,553
-
128,553
66,275)
(
45,089)
(
111,364)
(
5,346
45,089
50,435
66,275)
(
45,089)
(
111,364)
(
5,346
45,089
50,435
116,303
45,089
161,392
110,957
-
110,957
50,028
£
-
50,028
£
116,303
£
45,089
£
161,392
£

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

The statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on the following pages form part of these accounts.

8

Every Casualty Worldwide

(Limited by Guarantee)

Balance Sheet

As at 31st December 2023

Note
Current assets
Debtors
7
Cash at bank and in hand
Liabilities:
Creditors: Amount falling due within one year
8
Net current assets / (liabilities)
Total assets less current liabilities
The funds of the charity:
9
Restricted income funds
10
Unrestricted income funds
10
General reserve
Total charity funds		 2023
£
564
56,813
57,377
7,349
7,349
50,028
50,028
-
50,028
50,028		 2022
£
536
181,119
181,655
20,263
20,263
161,392
161,392
45,089
116,303
161,392

The charity is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31st December 2023. No member of the charity has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with sections 386 and 387 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the charitible company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The notes on the following pages form part of these accounts.

The accounts were approved by the Board on 17th September 2024

Michael Spagat Michael Spagat

Trustee Charity Registration No. 1166974 Company Registration No. 09082055

9

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2023

1 Statutory information

Ever Casualty Worldwide is a charitable company, limited by guarantee, registered in England and Wales number 09082055, charity number 1166974. The charitable company’s registered office address is 86-90 Paul Street, London, EC2A 4NE. The registered office is the principle place of business. The accounts are prepared in sterling, which is the functional currency.

2 Accounting policies

2.1 Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), (Charities SORP FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

2.2 Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS102.

2.3 Going concern

The Trustees believe the main risks to the charity are that funders may change their priorities, however the current funders have not indicated that this is the case. Based on this expected continuing support and funding already committed the trustees are confident that the charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The trustees have a reasonable expectation that the charity has adequate resources to continue in operation 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.

2.4 Income

Donations and grants receivable are included when receivable, unless conditions are attached which specify their application to later periods. Such income would then be carried forward as income received in advance (deferred income). Government grants likewise receivable are included when receivable, unless conditions are attached which specify their application to later periods

2.5 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.

10

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2023: continued

2.6 Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

2.7 Expenditure and basis of apportioning costs

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 accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category. Expenditure is classified under the following activity headings:

Raising funds: Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose

Charitable activites: Expenditure on charitable activities includes conducting research, publishing analyses and recommendations, convening meetings and conferences, offering consultancy and expert advice and other activities undertaken to further the purposes of the charity and their associated support costs. Resources expended are allocated to directly to the activity to which the cost relates. Salaries are allocated according to time spent, other shared costs are apportioned on an equal basis with central overhead costs apportioned on the basis of total expenditure on each activity.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS102 to all of its financial instruments. The Charity only has financial assets and liabilities of a kind that qualify as basic financial subsequently measured at their settlement value.

2.9 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.

2.10 Creditors and provisions

Creditors and provisions are recognised where the charitable company 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.

2.11 Fundraising

Every Casualty Worldwide doesn't use 3rd party fundraising organisations. Funds are raised through individual donations, grants from Trusts, Foundations and Government grants and contracts.

2.12 Pensions

The charitable company operates an Auto Enrolment defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they are incurred.

11

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2023: continued

3
Donations and legacies
Trust & Institutional Income
Joseph Rowntree Charitable Trust
Other Donations
Total from Donations & Legacies
Donations and legacies
Trust & Institutional Income
Wellspring Philanthropic Fund
Joseph Rowntree Charitable Trust
Other Donations
Total from Donations & Legacies		 Unrestricted
Restricted
Total 2023
£
£
£
65,500
-
65,500
65,500
-
65,500
15,796
-
15,796
15,796
-
15,796
81,296
-
81,296
Unrestricted
Restricted
Total 2022
£
£
£
82,836
45,089
127,925
50,000
-
50,000
132,836
45,089
177,925
1,063
-
1,063
1,063
-
1,063
133,899
45,089
178,988

12

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2023: continued

4
Analysis of expenditure
Cost of
raising
funds
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2023 Total
£
£
£
£
£
Salaries, wages & related costs
19,429
23,316
48,002
11,658
102,404
Grants paid out - project costs
-
-
21,819
-
21,819
Staff recruitment, training & development
-
-
-
-
-
Travel & subsistence
-
7,192
-
-
7,192
Advocacy
-
26,359
26,359
Translation, research, design, digital
licence & reports
-
2,009
-
-
2,009
Communications
-
7,250
7,250
3,625
18,125
Website & IT
-
237
237
-
474
General Office
-
1,080
1,080
241
2,402
Accountancy fees
-
-
-
3,404
3,404
Legal fees
-
-
-
4,740
4,740
Professional fees
2,208
2,208
Meetings
-
-
-
120
120
Companies House & registered office
-
-
-
210
210
Independent Examination
-
-
-
1,194
1,194
Total
19,429
67,443
78,388
27,400
192,660
Governance costs
3,221
11,182
12,997
(27,400)
-
Total expenditure 2023
22,650
78,625
91,385
-
192,660
Unrestricted
Restricted
Total
Of the total expenditure:
2023
147,571
45,089
192,660
2022
128,553
-
128,553
Cost of
raising
funds
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2022 Total
£
£
£
£
£
Salaries, wages & related costs
10,617
35,391
41,145
7,078
94,231
Staff recruitment, training & development
-
-
5,670
-
5,670
Travel & subsistence
-
1,286
-
-
1,286
Advocacy
-
18,056
18,056
Translation, research, design, digital
licence & reports
-
908
-
-
908
Communications
-
-
-
1,100
1,100
Website & IT
-
517
517
-
1,034
General Office
-
713
713
158
1,584
Accountancy fees
-
-
-
3,175
3,175
Legal fees
-
-
-
-
-
Meetings
-
-
-
-
-
Companies House & registered office
-
-
-
234
234
Independent Examination
-
-
-
1,275
1,275
Total
10,617
56,871
48,045
13,020
128,553
Governance costs
1,197
6,409
5,415
(13,020)
-
Total expenditure 2022
11,814
63,280
53,459
-
128,553
Charitable activities
Analysis of expenditure - prior year comparative
Charitable activities		 Cost of
raising
funds
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2023 Total
£
£
£
£
£
19,429
23,316
48,002
11,658
102,404
-
-
21,819
-
21,819
-
-
-
-
-
-
7,192
-
-
7,192
-
26,359
26,359
-
2,009
-
-
2,009
-
7,250
7,250
3,625
18,125
-
237
237
-
474
-
1,080
1,080
241
2,402
-
-
-
3,404
3,404
-
-
-
4,740
4,740
2,208
2,208
-
-
-
120
120
-
-
-
210
210
-
-
-
1,194
1,194
Charitable activities		 Cost of
raising
funds
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2023 Total
£
£
£
£
£
19,429
23,316
48,002
11,658
102,404
-
-
21,819
-
21,819
-
-
-
-
-
-
7,192
-
-
7,192
-
26,359
26,359
-
2,009
-
-
2,009
-
7,250
7,250
3,625
18,125
-
237
237
-
474
-
1,080
1,080
241
2,402
-
-
-
3,404
3,404
-
-
-
4,740
4,740
2,208
2,208
-
-
-
120
120
-
-
-
210
210
-
-
-
1,194
1,194
Charitable activities
19,429
67,443
78,388
27,400
192,660
3,221
11,182
12,997
(27,400)
-
22,650
78,625
91,385
-
192,660
Unrestricted
Restricted
Total
147,571
45,089
192,660
128,553
-
128,553
Advocacy
Support for Casualty
Recorders Network (CRN)
Support &
Governance
costs
2022 Total
£
£
£
£
35,391
41,145
7,078
94,231
-
5,670
-
5,670
1,286
-
-
1,286
18,056
18,056
908
-
-
908
-
-
1,100
1,100
517
517
-
1,034
713
713
158
1,584
-
-
3,175
3,175
-
-
-
-
-
-
-
-
-
-
234
234
-
-
1,275
1,275
Charitable activities
10,617 56,871
48,045
13,020
128,553
1,197 6,409
5,415
(13,020)
-
11,814 63,280
53,459
-
128,553

13

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2023: continued

5 Net income for the year

The net income for the year is stated after charging:
Independent Examination
6
Staff costs
Staff costs during the year were:
Salaries and wages
Social Security costs
Employer’s contribution to defined contribution pension schemes		 2023
2022
£
£
1,194
1,275
2023
2022
£
£
89,808
83,170
5,556
4,812
7,040
6,249
102,404
94,231

Number of staff

The average monthly number of staff during the year was 2 (2022: 1.75)

There was 1 employee whose annual remuneration was £60,000 or more.

The key management personnel of the charitable company included the Trustees and Chief Executive Officer. Total benefits paid to key management personnel including NIC and pension were £81,512 (2022: £75,782).

No trustees received, nor are due to receive, any remuneration or expenses for the year (2022: nil).

14

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2023: continued

7 Debtors 2023 2022
Due within one year: £ £
Accrued income - -
Prepayments 564 536
564 536
8 Creditors
Amounts falling due within one year:
2023 2022
£ £
Trade creditors 3,174 2,149
Social Security and other taxes 1,694 -
Pension 990 998
Deferred income - 15,625
Accruals 1,491 1,491
7,349 20,263
9 Analysis of net assets between funds
Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund Balances at 31 December 2023 are represented by:
Tangible Fixed Assets - - -
Current Assets 57,377 - 57,377
Creditors: Amounts falling due within one year (7,349) - (7,349)
Total net assets 50,028 - 50,028
Analysis of net assets between funds -prior year comparative
Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund Balances at 31 December 2022 are represented by:
Tangible Fixed Assets - - -
Current Assets 136,566 45,089 181,655
Creditors: Amounts falling due within one year (20,263) - (20,263)
Total net assets 116,303 45,089 161,392

15

(Limited by Guarantee)

Every Casualty Worldwide

Notes to the financial statements for the year ended 31st December 2023: continued

10 Funds

The income funds of the charity include restricted and unrestricted funds comprising the following unexpended balances of donations and grants held on trust:

Restricted Funds
Wellspring Philanthropic Fund
Total Restricted Funds
Unrestricted funds:
General funds
Total funds		 At
Incoming
Outgoing
At
01-Jan
31-Dec
2023
2023
£
£
£
£
45,089
-
( 45,089)
-
45,089
-
( 45,089)
-
116,303
81,296
(147,571)
50,028
161,392
81,296
(192,660)
50,028

Restricted Funds - description Wellspring Philanthropic Fund Special Ukraine Reponse, one-time contribution.

Funds - prior year comparative 2022

The income funds of the charity include restricted and unrestricted funds comprising the following unexpended balances of donations and grants held on trust:

Restricted Funds
Wellspring Philanthropic Fund
Total Restricted Funds
Unrestricted funds:
General funds
Total funds		 At
Incoming
Outgoing
At
01-Jan
31-Dec
2022
2022
£
£
£
£
-
45,089
0
45,089
-
45,089
0
45,089
110,957
133,899
(128,553)
116,303
110,957
178,988
(128,553)
161,392

16

(Limited by Guarantee)

Every Casualty Worldwide

Notes to the financial statements for the year ended 31st December 2023: continued

11 Taxation

The charitable company is registered as a charity and all of its income falls within the exemptions under Part 11 of the Corporation Tax Act 2010.

12 Related parties

Micheal Spagat made a donation of £25,000 during the year to 31 December 2021 to be spread over 2021 and 2023.

There are no other donations from related parties, none which are outside the normal course of business and no restricted donations from related parties.

13 Pension and other post-retirement benefit commitments

Pension and other post-retirement benefit commitments
Defined contribution 2023 2022
£ £
Contributions payable by the company for the year 7,040 6,249

At 31 December 2023 £990 was outstanding, paid in January 2024 (2022: £998)

14 Contingent assets or liabilities

There are no contingent assets or liabilities at December 2023 (2022:Nil).

15 Professional indemnity insurance

The charitable company has insurance to protect it from loss arising from the neglect or defaults of its Trustee, employees and agents and to indemnify the Trustees or other officers against the consequences of any neglect or default on their part. The total insurance premium incurred by the charitable company during the year totalled £846 (2022: £804).

16 Liability of members

Every Casualty Worldwide is a company limited by guarantee and has no share capital. In the event of the company being wound up, the liability of the members is limited to £1 each.

17 Ultimate controlling party

The charitable company was under the control of the trustees during the period under review. There is no single ultimate controlling party.

17