EACHOTHER 'RE RT ANDA rtDE EMBER 2 21 CHARrrY REGIsfRA li
Eachother TE Page Reference and Administrative Information Tru5tees' Report Independent Auditorfs Report Statement of Financial Activities 12 Balance Sheet 13 Notes to the Accounts 14
Eachother REFERENCE AND ADMINISTRATIVE INFORMATION Registered Charity Number 1167370 Prlnclpal Offlce Resource for London 356 Holloway Road London N7 6PA Trustees Trustees in office from 1 January 2021 to the dale of this report are as follows.. Shameem Ahmad Haseeb Akram tTreasurerl {appoinled 23 Sept 20211 Lena Bheeroo Paul Dillane Dimilrios Giannoulopoulos (appointed 19 July 20221 Andie Lloyd tTreasurerl (resigned 29 May 2021) George Peretz QC (resigned 20 April 2022) Clare Robertson lappoinled 19 July 20221 Ros Taylor {resigned 9 Nov 2021 } Ali Torabi (resigned 9 Nov 2021) Eilidh Turnbull (appointed 19 July 2022) Adam Wagner ICh8irl Independent Auditor Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD Bank CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME194JQ
Eachother Trustees, Report for the year ended 31 December 2021 OBJEcfivES AND ACTIVITIES Charitable oblects Eachother's charitable objects are, for the benefit of the public.. To promote human rights las set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations,. the European Convention on Human Rights- the Human Rights Act 1998,. and the Equality Act 2010, as the same may from time to time be amended re-enorted or replaced) in particular (but without limitation) by means of.. o Raising awarer)ess of human rights issues, includlng explaining domestic and international human rights laws to the public o Promoting public support for human rights To advance education on the subject of human rights in particular (but without limitation) by researching human rights and making the results of such research available to the public. Progress towards realising those objects Throughout 2021, Eachother used storytelling, filmmaking and independent journalism to put the human into human rights. During the year, the charitvs work to inform and inspire people in the UK about human rights enjoyed significant reach. Over half a million people visited Eachotherfs website, viewing some 802,778 webpages. By the end of 2021, the organisation hod also grown its social media following, now standing at well over 100.000 people. ACHIEVEMENTS AND PERFORMANCE Summary of maln 3chievementS Eachother published 194 articles on its website during 2021, dealin8 Wlth over 50 rights-related topics across the whole gamut of civil, political, social, economic and cultural rights. They covered the humon rights implications of ten different bills as they worked their way through parliament, as well as government plans to repeal the Human Rights Act and dilute Judicial Review. Our journalism during the year also addressed the human rights dimensions of multiple aspects of the coronavirus pandemic and the government's response to it, including vaccine passports, safety in schools, homeless people'5 vaccine access, managers, surveillance of remote workers, shielders, rights, and more. We published 16 pieces in our Inspired Source series by people from marginalised groups that are underrepresented in the mainstream media. Their topics ranged from the cancellation of Notting Hill Carnival, through autism, leaving care, abortion and image-based sexual abuse, to asylum seekers, living conditions. Eachother also released a number of films in 2021. We developed two of our existing video series. with a Big Questions interview with barrister Jonathan Cooper IRIPI touching on lessons from the AIDS crisis for dealin8 Wlth Covid-19 and an episode of A Minute Of Your Time with Revd Nicholas
Eachother Trustees, Report for the year ended 31 December 2021 Mercer on the Overseas Operations Bill. We also launched a new series, Spaces of Human Rights. with our first edition focusing on the relationship between rights and social media. We released a video explainer about Long Covid and human rights in Scotland. Plus, we launched commissioned videos on secondary legislation for the Public Law Project, on reliBious freedom for the Office for Security and Cooperation in Europe and on the importance of voting in elections for the Traveller Movement. Our video work won us a number of awards during the year, including Rurlner Up for the Criminal Justice Alliance's Outstanding Digital Media Champion and Best Documentary at the London Rocks Festrval. Towards the end of the year, we published Eachotherfs first ever comic strip, on young people's mental health and human rights. We released it gradually over the festive period, traditionally a time when people's mental health can come under pressure. The comic strip was accompanied by a week of satellite material which fed into a Spotlight featuring a host of associated articles and collation of practical resources for people affected by the issues raised. Lastly, it is worth mentioning some of our back-office achievements during 2021, which, whilst perhaps less visible, nonetheless play a significant role iri advancing our Strategy and Business Plan. They included updating our staff handbook and contratts- further developing our policy portfolio,. and receiving a clean audit for our 2020 accounts. Most significantly, we shifted to a model of hybrid working and opened a new base in Glasgow, substantially augmenting Eachotherfs Scottish presence. The dlfference Eathother has made In September and October 2021, Eachother ran an online audience survey, generating quantitative and qualitative feedback on the impact of the charity's work. Pleasingly, the proportion of respondents from each of England, Wales, Scotland and Northern Ireland almost exactly reflected the breakdown of the UK population as a whole. Here are some of the highlights from among the survey resultS'. 72% of our audience say that consuming Eachother's content has improved their knowledge of human rights 78% have taken more of an interest in a human rights topic or campaign off the back of Eachotherfs material 61% found Eachotherfs content left them more confident in discussing human rights 43Yo have shared our material 16% have backed a campaign as a result of something Eachother has published 9% of our audience (equating to over 50,000 people during the yearl have changed their mind about a human rights issue because of Eachotherfs work. Beyond these numbers, here are some of the quotations which respondents also shared regarding the impact on them of Eachotherfs work.. "It helps me to be more informed when l om standing my ground with others whom I chollerjge on their bigotry. "I con discuss humon rights with more authority, knowing I have thefacts right-. °I've continued to reference your stories in my own work as a journ(Jlist, 0$ it Is highly valued ond unreported." "Used your informotionfor my work in sociol core."
Eachother Trustees, Report for the year ended 31 December 2021 We also asked some of those with whom we worked during the year to complete a feedback questionnaire. Responding to it, over 90% said we had handled their story sensitively and were confident that we might, tO8ether, have been able to open people's minds on the human rights topic covered. Here are a selection of hi8hli8hts from their free-text responses as well.. "I wos osked to join on odvisory group in the policy oreo discussed." "It hos re-energised my commitment to this issue. At o time of significont ond competing demonds on my time, it h05 reminded me of the importance of not losing sight of this work." "It wus greot to be given this plotform ond to connect our story with the stories of others. FINANCIAL REVIEW Financial position at year-end Eathother brought £206,864 into 2021 from 2020. During 2021, the organisation secured £198,875 of income to further its charitable objects. During the ye?r, the organisation incurred £293,856 of expenditure on actbvity to further its charitable objects. At the end of 2021, the charity carried £111,883 forwards into 2022. ReseNes pollcy and posltlon Eochotherfs long-term aspir(Jtion is to t7mas5 t7nd maintain reserves of unrestrictedfunds equivalent to not less than three months (ond not more than twelve months) of average operating COSt5. plusfull shut-down cost5. The charity sforecast carry-forwardfrom 2022 into 2023 goes opproximotely 80% of the way tow(Jrds s(Jtisfying thi5 0SPArotion. Golng concern Given the chority'sfinoncial position and the ch(Jllengingfundruising environment in which it operates, Eochother's trustees hove considered twoforecastsfor 2023.. a more positive scenorio (Plon AJ ond o more pessimistic scenorio (Plan B) in terms of projectedfundraising stJcce55. In Plan 4 the orgonisation would remoin it5 current size. According to Plon B, the orgonisotion would continue tofunction, delivering on its charitable aims and objectives, but would contract to a smaller size. In the light of these options, the trustees consider thot the orgt7nisation continues to represent o goNrtg concernfor the yeor oheod. Flnanclal effert of slgnlficant events Amid the onset of Covid-19 in the UK in 2020, many large funders pumped money into the voluntary sector to help it mitigate the impacts of the pandemic. Eachother gratefully received some of this Outpouring of additional funds at that time from both the Joseph Rowntree Charitable Trust and the Lankelly Chase Foundation, which we have since put to good use. However, in 2021,
Eachother Trustees, Report for the year ended 31 December 2021 we observed the philanthropic tommunity tighten its collective belt, with a number of large trusts embarking on lengthy global strategic reviews, pausing new grantmaking in the meantime, following a spike in It the previous year. This has limited the success Eachother has enjoyed in terms of substantiol fundraising from trusts and foundations in 2021, with the notable exteption of a new multi-year grant from The Oak Foundation. Fundraising and funding Eachother had three main streams of funding in 2021, receiving income during the year broken down as follows.. Donations.. £13,328 Grants.. £155,850 Earned income.. £29,697 The majority of fundraising activity in the year was directed towards securing new and additional grants from domestic and international philanthropic trusts and foundations, with the main success story being the renewal of The Oak Foundation's ongoing support for Eachother. Successful fundraising activity was also undertaken to secure eamed income, not only in terms of commissioned video work but also the funded delivery of training to other small charities. We had some success soliciting project-related donations from law firms and barrister5' chambers too. Maln fundlng sources Eachother's main individual funding sources lof £3,500 and overl in 2021 were: Oak Foundation.. £92,000 Joseph Rowntree Charitable Trust: £40,000 A B Charitable Trust.. £20,000 Office for Security and Cooperation in Europe.. £6,910 Traveller Movement.. £6,500 Allen & Overy.. £6,000 Aziz Foundation.. £5,850 Law Society Charity- £5,000 Public Law Project.. £3,500 GOVERNANCE. STRUCTURE AND MANAGEMENT Governing document EachOther'5 governing document is its constitution which- originally under the name Rightslnfo- was drafted, signed and registered with the Charity Commissiors in 2016 and subsequently amended in 2019 when the organisation's name was changed to Eachother.
Eachother Trustees, Report for the year ended 31 December 2021 Charity constitution Eachother is a Charitable Incorporated Organisation ICIOI. Its charity number is: 1167370. Retention, resignation and recruitment of trustees Five existin8 trustees remained on Eachotherfs board throughout 2021: Adam Wagner (Chair) Shameem Ahmad Lena Bheeroo Paul Dillane George Peretz Three of Eachotherfs trustees resigned from Eachother's board during 2021: Andie Lloyd ITrea5urerl Ros Taylor Ali Torabi One new trustee was appointed to the board of Eachother durin8 2021 after the charity ran a competitive recruitment process following public advertisement of the relevant role.. Haseeb Akram (Treasurer) On 19 July 2022, following a public recruitment process, three new trustees joined Eachotherfs board.. Dimitrios Giannoulopoulos, Clare Robertson and Eilidh Turnbull. Trainlng for trustees Anti-racism training was held in May 2021, attended by all Eachother staff and trustees. Organisational structure Heading into 2022, Eachotherfs core organisational structure is most simply depicted as follows:
Eachother Trustees, Report for the year ended 31 December 2021 Declsion maklng Responsibility for decision making in matters related to governance rests with the board of trustees, led by the Chair. Responsibility for decision making in operational matters rests with the team of staff, led by the Chief Executive. The Chief Executive is accountable to the board of trustees, primarily via quarterly board meetings, and is line managed by the Chair. Key management personnel Eachotherfs staff includes a Senior Management Team of two.. Andy Hull Ichief ExecLFtivel Sarah Wishart (Creative Directorl Use of volunteers In 2021, Eachother made limited use of unpaid volunteers, including to write certain editions of its subscribers, weekly e-newsletter and to draft occasional article5 for its website. Rlsk management Eachother maintains a Risk Register, identifying relevant risks and associated mitigation measures, which is kept up to date by the Chief Executive and presented for discussion by the board of trustees at their quarterly meetings. FUTURE PLANS Eachother's future plar*s are detailed in its published We Are Eachother strategy for 2021 and beyond, as well a5 in its Business Plan 2022, the five themes of which relate to developing the organisation's people, content, platforms, impact and resources.
Eachother Trustees, Report for the year ended 31 December 2021 STATEMENT OF TRUSTEES RESPONSIBILITIES The Iruslees are responsible for preparing the Trustees, Report and the accounts in accordance with applicable law and United Kingdom Attounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable lo charities in England and Wales requires the Iruslees lo prepare accounts for each finanoial year which give a true and fair view of the state of affairs of the charity 2nd of the income and expenditure of the charity for that period. In preparing those accounts, the trustees are required lo: select suitable accounting policies and then apply them consislenlly., observe the methods and principles in the Charity SORP., make judgements and eslimales that are reason2ble and prudent., stale whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts., and prepare the accounts on Ihe going concern basis unless it is presumed that the charity will not continue in business. The trustees are responsible for keeping accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the applicable Charity (Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Th accounts were approved by the board on 20lh October 2022 and were signed on ils behalf by.. Ada Wagner- Chair of Trustees Lena Bheeroo- Trustee
Independent Auditor's Report to the trustees of Eachother Oplnlon We have audlled the accounts of Eacholher (the 'ch8rity'l for the year ended 31 December 2021 which comprise the slalemenl of financial aclivilies, the balance sheet and notes lo the accounts, including a summary of signrflcanl accounting policies. The finaneial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Fin8nci81 Reporting Standard applicable in the UK and Rgpublic of Ire18nd (United Kingdom Generally A¢¢epled Accounting Praclicel. In our opinion. the accounts.. give a true and fair view of the slate of the charrty's affairs as al 31 Detsmber 2021 and of ils incoming resources and application of resources for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice-, and have been prepared in accordance with the Charities Act 2011. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs {UKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the charty in accordance with the ethical requirements that are relevant lo our audit of the accounts 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 In auditing the fin8n¢ial slalemenls, we have concluded that the Iruslees. use of the going ¢on¢ern basis of accounting in the preparation of the financial slalemenls is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating lo events or conditions that, individually or ¢olle¢lively, may cast significant doubl on the charity's abili(y lo continue as a going concern for a period of at least twelve months from when the financial ststemenls are aulhorised for issue. Our responsibilities and the responsibilities of the Iruslees with respect lo going concern are described in the relevant sections of this report. Other Information The other information comprises the information included in the annual report, other than the accounts and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the accounts éoes not cover the other infomalion and we do not express any form of assurance ¢on¢lusion thereon. In connection with our audit of the accounts, our responsibility is lo read the other information and, in doing so, consider whether the other information is malerially inconsislenl with the accounts or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we idenlrfy such material inconsistencies or apparent material misslalements, we are required lo determine whether there is a material mi$slatemenl in the a¢¢ounts or a material misslalemenl of the other information. If, based on the work we have performed, we condude that there is a material misslalement of this other information. we are required lo report that fact. We have nothing lo report in this regard.
Independent Auditor's Report to the trustees of Eachother Matters on which we are required to report by exception We have nothing lo report in respect of the following matters in relation lo which the Charities (Accounts and Reports) Regulation5 2008 require us lo pOrt to you if, in our opinion.. the infomiation given in the accounts is inconsistent in any material respect with the trustees, report.. or sufficient accounting records have not been kept,. or the accounts are not in agreement with the auntIng records., or we have not received all the information and explanations we require for our audit. Responsibilitigs of trustees As explained MO fully in the trustees, responsibilities statement set out on page 7, the Iruslees are responsible for the preparation of the accounts and for being salisfiect that they give a true and fair view, and for such internal control as the Iruslees determine is necessary lo enable the preparation of accounts that are free from material misstatement, whether due to fraud or error. In preparing the accounts, the Iruslees are responsible for assessing the Charity's ability lo continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going concern basis of accounting unless the Iruslees either intend to liquidate the charity or lo cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audtt of the a¢¢ounts We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect Ihereunder. Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstslemenl, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion. Re2sonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delect a material misslatemenl when il exists. Misstalemenls can arise fmm fr2LJd or error and are considered material if, individually or in the aggregate, they could re8son8bly be expected to influence the economic decisions of users taken on the basis of these accounts. Irregularities, Includlng fr8ud, are instances of non-tompliance with laws and regulations. We design procedures in line with our responsibilllies. outlined above, lo delect material misslalemenls in respect of irregularities, including fraud. The extent lo which our procedure$ are Capable of delecling irregularities, including fraud is detailed below.. The Charity is required lo complywilh charity law and, based on our knoedge of ils aclivilies. we identified that the legal requirement lo accurately account for restricted funds was of key signrficance. We gained an understanding of how the charity complied with its legal and regulatory framework, including the requirement lo properly account for reslricled funds, through discussions with management and a review of the documented policies, procedures and controls. The audit team, which is experienced in the audit of charities, considered the charity's susceplibilily lo material misslalemenl and how fraud may occur. Our considerations included the risk of management override. Our approach was to check that all restricted income was properly idenlrfied and separately accounted for and lo ensure that only valid and appropriate expenditure was Charged lo reslricled funds. This included reviewing journal adjustments and unusual Iransaclions. A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council's website al.. www.frc.or .uklaudilorsres onsibililies This description forms part of our auditor's report. 10
Independent Auditor's Report to the trustees of Eachother Use of our report This report is made solely lo the chartty's trustees, as a body, in accordance with Part 4 of the Charities {Accounts and Reports) RegLJlations 2008. Our audit work has been undertaken, so that we rnighl slate lo the charity's trustees those matters we are required to slate to them in an audrtorfs report and for no other purpose. To the fullest exlenl permltted by law. we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report or for the opinions we have formed. 24110122 Knox Cropper LLP ststulory Auditor 65 Leadenhall Street London EC3A 2AD Knox Cropper is eligible for appointment as auditor of the charity by virtue of ils eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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Eachother Balance Sheet sl As At 31 December 2021 Notss 2021 2020 FIXED ASSETS Tangible Fixed Assets CURRENT ASSETS Debtors Cash at Bank and on Deposlt io 3,081 111641 114,722 3,513 208 017 211,530 LIABILrrIES Amounts falling due wfthin one year li (4,698) (7,265) NE[ CURRE1 ASSErs 110,024 204,265 NEf ASSErs 13 £111883 £206 864 FUNDS Restricted Reserve untritted Funds Designated General TOTAL FUNDS 20,561 loo,000 111883 £111883 12 £206 864 The notes fom part of these accounts accounts were approved by the Board of Trustees on 20th October 2022 and slgned on its behalf by: Adam 8gner- Chalr of Trustees Lena Bheeroo - Trustee DATE: 20th October 2022 13
Eachother Notes To The Accounts st For The Year Ended 31 December 2021 I. PRINCIPAL ACCOUNTING POLICIES (a) Basis of Preparation The accounts of the charity, which is a public benefit entity under FRS 102, have teen prepared in accordan with the Charitie5 SORP (FRS 102) second edition 'Accounting and Reporting by Charsties.. Ststement of Recommended prartI appliGible to charitie5 preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102), Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The accounts have been prepared under the hlstorfcal cost convention. {b) Golng Concern The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this aSSernent in reSt to a perlod of one year from the date of approval of these financial statements. Taking into account the impact of the Covid-19 pandemlc, the tnjstees of the charity have concluded that there are no material unrtaInbe$ related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going COnrn. The trustees are of the opinion that the charity will have sufficient reSoUrS to meet its liabilities as they fall (c) Fund Accounting (I) Unrestricted Funds are available foi use at the discretion of the Trustees in furtheran of the general objectives of the Charity. (Ii) Deslgnated Funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund Is set out In the notes to the accounts. (lll) Restricted Funds can only be used for particular restrlcted purposes as slfied by the grant giving bckly or donor. (d) Income All income is included in the ststement of financial activities when the charity is entitled the Income and the amount can be quantifled wfth reasonable accuracy. The following specific policies are applied to particular categorles of income: (i) Voluntsry Income is r1Ved by way of grants, donation and gifts and is included in full in the Statement of Financial Activities when reNable, Grants weivable a recognised when the Charity tsecomes unconditionally entitled to the grant. (e) Expendlture Expenditure is recognised on an accrual basis as a liability is incued. Expendlture on charltable activities comprises expenditure related to the direct furtherance of the Charity's objectives as well as overheads and g0Veman costs. Governan costs are those incurred in connection with the management of the charity's assets, organisatKinal administration and Complian with constrcutional and statutory requirements. 14
Eachother Notes To The Accounts st For The Year Ended 31 December 2021 PRINCIPAL ACCOUNllNG POLICIES (continued) Tangible Fixed Assets and Depreciation Tangible fixed assets costlng over £500 (including any inadentsl expenses of acquisition) a capitalised. Depreclation is provided at rates calculated to write off the cost on a straight line basis over their expected useful economic life. The rate of depreciation applied to Office Equipment is 20Wo. Ig) Forelgn Currencies Transactions in foreign currenc¢es are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities are retranslated at the rate of exchange rulin9 at the balan sheet date. All differen5 are tsken to the SOFA. 15
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Eachother Notes To The Accounts st For The Year Ended 31 December 2021 CHARrrABLE AcrIvrriES 2021 2020 Expenditure on charitable activities comprised.. Organisational Office & Premises costs Finance Governance Partnerships & Earned Income Content - Editorial Content - Creative Marketing & Business Development Impact & Measurement 71, 164 26,241 13,545 6,396 5,450 22,564 56,703 91,212 581 60,602 31,774 20,153 4,452 7,652 32,063 73,617 103,240 4,067 38 £337 657 £293 856 The above expenditure has b&n directly allocated to funds and programmes in accordan with the relevant restrictions. Expenditure on charitable activities includes auditors, remuneration of £4,000 (2020.. £3,900). STAFF COSTS AND NUMBERS 2021 2020 Salaries Employers NIC Pension 169,190 17,872 183,724 14,615 £188 701 £200 796 The average number of employees during the year was 5 (2020: 6). No memters of stsff had emoluments in eXS of £60,000 for the year (2020.. none). PENSIONS The charity operates an auto-enrolment pension scheme for stsff wlth NE whlch commenced in January 2018. Pension costs stated in note 5 and charged in the ststement of Flnancial Artivities represent the total contributions payable by the charity in the year, TRUSTEES. REMUNERATION AND EXPENSES The Charity dld not pay tr) its trustees any remuneration during the year (2020.. £Nil). These accounts include no costs relating to Trustee expenses {2020', £nll}, 17
Eachother Notes To The Accounts For The Year Ended 31st December 2021 KEY MANAGEMENT PERSONNEL The key management personnel of the charity are those r$on$ having authorlty and responsibllty for planning, directing and controlling the activities of the entty, directly or indirectly, including any trustee of the entity. The total employee benefits, including employer penslon contributions of the key management rsonnel (Chief Executive and Creative Director) amounted to £115,589 (2020: £105,555). FIXED ASSETS Offl¢e Equlpment Total Cost As at 1st January 2021 At 31st December 2021 Depreciation As at 1st January 2021 Charge during the Year At 31st December 2021 I,ioo 740 I,ioo 740 Net Book Value as at 315t December 2021 Net Book Value as at 31st December 2020 10. DEBTORS 2021 2020 Accrued Income 3,081 £3,081 3,513 £3,513 11. CREDrroRS 2021 2020 Accruals 4,698 7,265 18
Eachother Notes To The Accounts st For The Year Ended 31 December 2021 12. MOVEMENTS IN FUNDS 31st December 2021 January 2021 Income Expenditure Transfers Restrlcted Funds Aziz Foundation Criseren Lankelly Chase Joseph Rowntree Charitsble Trust Sub totsl 2,031 1,792 15,481 1,257 5,850 {7,025) {1,792) {2,999) (15,269) (484) (773) (856) 2,787 20,561 8,637 (12,300) (16,898) Unrestricted Funds Designated Generdl loo,000 86,303 186,303 {100,000) 116,898 16,898 190,238 190,238 {281,556) {281,556) 111,883 111,883 TOTAL FUNDS £206,8fA £198,875 £(293,856) £111,883 Descriptions of the restricted funds in 2021 are as follows: The A2iz Foundation funded a programme of journallsm internships. CriSeren Foundation funded cloud storage for Eachotherfs video catslogue and inf0mtIOn technolcoy to support its design and Vid work. Joseph Rowntree Charitable Trust funded a freelan Journallsm post, remote working technology and work on new audio-visual fomiats. Lankelly Chase Foundation funded Eachother during the Covid-19 pandemic to enable the charity to deliver differently Its film-making and audio-visual work on human rights and to bolster its journalistic resource. The transfers from restricted funds represent the reimbursement of unrestricted staff costs InCUrd on project deliverables in the year. The designated funds were leaSed in the year as planned. 19
Eachother Notes To The Accounts For The Year Ended 31st December 2021 12. MOVEMENTS IN FUNDS (Continued) Comparative infonnatfon in respect of the preceding Peri is as follows: 31&t December 2020 January 2020 Income Expendtture Transfers Restrlcted Funds Aziz Foundation Criseren Lankelly Chase Joseph Rowntree Charltable Trust Sub totsl 5,590 4,584 40,000 20,000 13,5591 14,2921 (24,519} (18,252} 2,031 1,792 15,481 1,257 1,500 1,258 (1,749) 2,758 70,174 (50,622) (1,749) 20,561 Unrestricted Fund$ Designated General loo,000 (287,035) {98,251) 1287,035) 1,749 loo,000 86,303 186,303 35,809 35,809 435,780 435,780 TOTAL FUNDS £38,567 £505,954 £{337,657} £206,864 13. ANALYSIS OF NEf ASSEfs BEfwEEN FUNDS 2021 Unrestricted Funds Deslgnated General Funds Funds Restricted Funds Total Fixed Assets Current Assets Current Liabilities Total 1,859 114,722 4,698) £111,883 1,859 114,722 (4.698 £111,883 Comparative information In respect of the pIng peri¢)J is as follows: 2020 Unrestricted Funds Deslgnated General Funds Funds Restrfcted Funds Total Fixed Assets Current Assets Current Liabilities Totsl 2,599 90,969 7,265 £86,303 2,599 211,530 {7,265) £206,864 20,561 loo,000 £20,561 £ioo,000 20
Eachother Notes To The Accounts st For The Year Ended 31 December 2021 14. RELATED PARTY TRANSACTIONS Durlng the year, one of the then Trustees, Ali Torabl, joined one of the charity's funders, The Joseph Rowntree Charitsble Trust, as an employee. The Joseph Rowntree Charitable Trust made grants totslling £40,000 to the charity in the year (2020,. £60,000). There were no other related party transactions in the year12020: none). 15. FINANCIAL COMMrrMENTS At the year end, the charity had total commitments under non-cancellable operating leases as follows: 2021 2020 Land & buildings Amounts payable.. Within l year Wlthln 2 to 5 years 12,998 17,220 £20 581 21