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2022-12-31-accounts

EACHOTHER

TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2022

CHARITY REGISTRATION NO: 1167370

EachOther

CONTENTS

Page
Reference and Administrative Information 1
Trustees’ Report 2
Independent Auditor’s Report 11
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Accounts 16

EachOther

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered Charity Number 1167370

Principal Office Deptford Town Hall, Goldsmiths New Cross Rd, London SE14 6NW

Trustees

Adam Wagner (Chair) Haseeb Akram (Treasurer) Eilidh Turnbull (appointed 19 July 2022) Lena Bheeroo Clare Robertson (appointed 19 July 2022) Dimitrios Giannoulopoulos (appointed 19 July 2022)

Independent Auditor

Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD

Bank

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

1

EachOther

Trustees’ Report for the year ended 31 December 2022

OBJECTIVES AND ACTIVITIES

Charitable objects

EachOther’s charitable objects are, for the benefit of the public:

Progress towards realising those objects

Throughout 2022, EachOther used original storytelling to educate, inform and highlight human rights issues across the UK. During this year EachOther built relationships with several organisations, grass roots movements as well as charities and communities. During this year there was focus on reporting original content and by serving the public by covering inquiries and developing human rights related policies. As a result of quality reporting, EachOther’s stories were later picked up by the Human Rights Joint Committee, The BBC and The Guardian.

ACHIEVEMENTS AND PERFORMANCE

Summary of main achievements

Amidst a turbulent landscape of British politics and human rights policy, EachOther proved that it was more dedicated than ever to covering the human rights issues that affected people in the UK, in 2022. As a result, the editorial team published 232 articles, almost 20% more than in 2021. During this time, our team reported on the proposal of the Bill of rights, threats to withdraw from the ECHR and the government's controversial Rwanda policy.

In January 2022, we released the film: Stories of Genocide: Lessons for Today. The film was met with support and accolades from the Holocaust Memorial Day Trust, the Imperial War Museum, Just Fair, the British Institute of Human Rights and the survivors we interviewed.

In regards to staffing, in January 2022 Emma Guy was hired as permanent Editor for EachOther, Rhys Norman Video Editor left to pursue a new opportunity as did acting interim editor Hannah Shewan Stevens.

2

EachOther Trustees’ Report for the year ended 31 December 2022

In the Spring, EachOther recruited three other roles including: a Social Media Coordinator - (A new role) a Journalist and a Video Assistant.

In September, EachOther released its first podcast episode: No Going Back, featured an in-depth interview with Peter Hoar, an Emmy-nominated British director of film and television. The podcast episode was made available on ACAST streaming service which enabled listeners to access the episode on Itunes and Spotify, amongst other major audio platforms.

In October, EachOther launched a Kickstarter crowdfunding campaign which raised the profile of EachOther within the immigration/migration and Asylum sectors. During this time the Editorial team coordinated a month-long campaign to cover the topic of immigration detention, working with survivors to help platform their stories. Whilst the Kickstarter was able to raise 50% of its overall target, the team received overwhelming support from 231 backers from the UK, the US and beyond: raising EachOther’s profile internationally.

EachOther also released a new film: Conversations Around Exclusion , in which young people talk about their own experiences of school exclusion. Following the release, on 9th November, EachOther took part in a conference with a panel focussing on co-production and one focussing on exclusion and its impact on children’s rights. The conference, which was held in collaboration with ' young people and Professor Laura Lundy from Queen s University Belfast, highlighted the rights of young people in education Following on from the 2020 release of the award winning film Excluded, the 2020 title was an official selection in the Hastings Rocks film festival 2022.

The difference EachOther has made

Overall, EachOther supported one marginalised and underrepresented writer every month, by commissioning their stories. The inspiring and educational stories ranged from writers retelling their experience of fleeing conflict, experiences of immigration detention, exclusion and much more.

As a result, we have created a community of people with lived experience who have encouraged others they know to get in touch with EachOther to share their experience of a human rights related topic.

The quality of commissioning and writing of these stories has led to them being contacted and in some cases having their stories picked up by national outlets including: the BBC as well as our policy reportage being picked up by the Guardian and commended by members of the Human rights Joint Committee and the Council of Europe.

3

EachOther Trustees’ Report for the year ended 31 December 2022

FINANCIAL REVIEW

Fundraising and funding

EachOther had three main streams of funding in 2022, receiving income during the year broken down as follows:

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 from the Joseph Rowntree Charitable Trust. Successful fundraising activity was also undertaken to secure earned income, primarily through commissioned video work.

Main funding sources

EachOther’s main individual funding sources (of £3,500 and over) in 2022 were:

Barrow Cadbury Trust: £12,500 Traveller Movement: £2,000 JRCT: £59,000 Criseren: £5,000

Financial position at year-end

In 2021, the charity carried £111,883 forwards into 2022. EachOther’s total incoming resources for 2022 was £291,154. The total expenditure on Charitable activities in 2022 was £327,037. Total funds carried forward into 2023 is £76,000.

Reserves policy and position

EachOther has a reserves policy of retaining three months of minimum running costs, plus full shutdown costs. EachOther’s carry-forward from 2022 to 2023 satisfies this policy.

Financial effect of significant events

In 2021-2022, the charity observed the philanthropic community tighten its collective belt, with a number of large trusts embarking on lengthy global strategic reviews, pausing new grantmaking in the meantime, as charities in the UK fought for funding post-brexit.

This had a knock-on effect for EachOther in 2022 when we experienced limited success in terms of substantial fundraising from trusts and foundations. With that said, EachOther did receive funding support from Barrow Cadbury Trust and The Joseph Rowntree Charitable Trust.

In October 2022, the board of trustees discussed two cash flow scenarios circulated (one more optimistic and one more pessimistic in terms of fundraising), as at 31st August 2022, running to end-December 2023.

4

EachOther Trustees’ Report for the year ended 31 December 2022

Both Plan A and Plan B involved giving all staff employed by the charity a pay-rise to match rampant inflation from 1 January 2023, namely a rise of 10% for all UK-based staff and 8% for staff based in Morocco (where CPIH was lower at the time). Trustees supported this approach, valuing existing staff and enabling them to get through the well-documented cost-of-living crisis.

In January 2023, Plan B was enacted, which involved a significant reduction in EachOther’s costbase. As a result, EachOther started a consultation process regarding redundancy. The consultation process did not follow a selective process and during the consultation staff were able to ask questions and raise queries throughout. As per the consultation staff had the opportunity to take voluntary redundancy, however, in this case, no staff did.

During the redundancy consultation several partnership opportunities remained in the pipeline including a potential partnership with Goldsmiths University London.

Once the consultation period had ended, staff were given notice of redundancy, in line with the notice specified in their contracts of employment. Staff departed in February 2023, bar Chief Executive Andy Hull, Editor Emma Guy, and a freelance bookkeeper. Chief Executive Andy Hull departed in June 2023 and Editor Emma Guy stayed on and remains the primary contact for the charity to date.

In June 2023, EachOther entered into a partnership with Goldsmiths University London. As outlined in the statement of intent, EachOther will remain an independent charity while being hosted by the institution.

As a result of this new ground-breaking partnership and EachOther’s re-shaping, the charity has been able to significantly reduce its cost base. EachOther was able to exit contracts with large overheads, including its office at Resource for London and move into a free office space at Goldsmiths university.

A streamlined EachOther, maintaining rigorous quality assurance, which draws more on the input of students, freelancers and volunteers, would have very low financial overheads. A renewed fundraising drive for it would be bolstered by Goldsmiths’ backing. Partnership with an academic institution would also make EachOther eligible for funding from new sources (eg research councils).

For Goldsmiths, coming together with EachOther brings numerous benefits, including providing an established online platform for students and university staff to publish their own insights on human rights, and to help it in training a new generation of human rights lawyers who both understand the law and are able to communicate it clearly and responsibly in public and on social media. This, in turn, would bolster the university’s public profile in the human rights field.

Going concern

It is due to new partnerships and fundraising prospects in 2023 that the Trustees are confident that the organisation continues to represent a going concern. The Trustees' confidence is founded by EachOther’s ongoing partnership with Goldsmiths university, which will see a negotiation for multi-

5

EachOther Trustees’ Report for the year ended 31 December 2022

year funding in Spring 2024. This decision has also been made due to EachOther ability to open its channels for funding applications in new sectors, including being included in grant applications by the university.

Since the year end the charity has significantly reduced its base costs and large overheads, reducing staff numbers and exited paid office space in London and Glasgow.

EachOther staff are currently working with trustees to explore diversifying revenue streams and exploring opportunities to generate more earned income, at a time where charitable funding has been challenging.

This confidence is given taking into account the financial position of the charity at the end of 2022 in mind. EachOther’s trustees are confident that the organisation continues to represent a going concern and the board looks forward to seeing EachOther explore new opportunities and revenue streams in 2023-2024.

GOVERNANCE, STRUCTURE AND MANAGEMENT

Governing document

EachOther’s governing document is its constitution which – originally under the name RightsInfo – was drafted, signed and registered with the Charity Commission in 2016 and subsequently amended in 2019 when the organisation’s name was changed to EachOther.

Charity constitution

EachOther is a Charitable Incorporated Organisation (CIO). Its charity number is: 1167370.

Retention, resignation and recruitment of trustees

Six existing trustees remained on EachOther’s board throughout 2022:

During 2022, there were no resignations from Trustees from EachOther’s board. There has been no changes to the board since the end of 2022 to the present day.

6

EachOther Trustees’ Report for the year ended 31 December 2022

Organisational structure

Heading into 2023, EachOther’s core organisational structure is most simply depicted as follows:

Organisational structure to date

Following EachOthers reshaping in early 2023, the charity’s core structure is most simply depicted as follows:

----- Start of picture text -----
Board of Trustees
Editor
Bookkeeper Copy Editor
----- End of picture text -----

Decision making

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

7

EachOther Trustees’ Report for the year ended 31 December 2022

EachOther’s staff during 2022 included a Senior Management Team of two:

Use of volunteers

In 2022, EachOther did not engage with volunteers but will consider engaging volunteers in 2023 to assist in the generation of web content including newsletters or articles.

Risk 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.

8

EachOther Trustees’ Report for the year ended 31 December 2022

FUTURE PLANS

As the landscape for charitable funding becomes increasingly difficult post-Brexit, EachOther will look to limit expenditure and make a series of concerted funding applications to charitable trusts and institutions in 2023. This could include the opportunity to partner or be ‘hosted’ at another organisation or institution in order to provide key financial support for years to come, which was an option that would be explored into 2023.

Following staff redundancies in February 2023, EachOther’s core team has changed and is run by three freelance members of staff consisting of, an Editor, a Bookkeeper and a Copy Editor. The details of EachOther’s changes and organisational structure can be found on pages 4-7. As EachOther embarks on this next phase of its evolution, it will strive to find the right mix of continuity and change. Staying on is Emma Guy, who for the past year and a half has been EachOther’s Editor.

In June 2023, EachOther entered into a partnership with Goldsmiths University London. As outlined in the statement of intent, EachOther will remain an independent charity while being hosted by the institution. Over the years, the charity’s biggest impact has been in education. Through this collaboration I’m looking forward to and am confident about redoubling our efforts and effect in this critical area.

A streamlined EachOther, maintaining rigorous quality assurance, which draws more on the input of students, freelancers and volunteers, would have very low financial overheads. A renewed fundraising drive for it would be bolstered by Goldsmiths’ backing. Partnership with an academic institution would also make EachOther eligible for funding from new sources (eg research councils). This could help the partnership become cash-generative, over time.

This partnership safeguards the charity’s future. It means EachOther will continue to stand up in creative and compelling ways for our rights, when, once again, they are under sustained attack, for example the recent high-profile calls for the UK to leave the European Convention of Human Rights.

In Spring 2024, EachOther will negotiate a renewed agreement with Golsmitish for 2024-2025 and as part of that agreement will pursue multi-year funding. EachOther has opened its channels for funding applications in new sectors, including being included in grant applications by the university.

EachOther staff are currently working with trustees to explore diversifying revenue streams and exploring opportunities to generate more earned income, at a time where charitable funding has been challenging. The board of trustees is to review these proposals shortly and looks forward to the year ahead. The trustees look forward to seeing EachOther explore new opportunities and revenue streams in 2023-2024, at a time where human rights reportage is vital for the public.

9

EachOther Trustees’ Report for the year ended 31 December 2022

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those accounts, the trustees are required to:

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time 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.

The accounts were approved by the board on October 2023 and were signed on its behalf by:

Adam Wagner - Chair of Trustees

Lena Bheeroo - Trustee

10

Independent Auditor’s Report to the trustees of EachOther

Opinion

We have audited the accounts of EachOther (the ‘charity’) for the year ended 31 December 2022 which comprise the statement of financial activities, the balance sheet and notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the accounts:

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 accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to 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 financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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

Our responsibilities and the responsibilities of the trustees with respect to 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 does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts 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 accounts 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.

11

Independent Auditor’s Report to the trustees of EachOther

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the accounts 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 accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, 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 accounts

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 thereunder.

Our objectives are to obtain reasonable assurance about whether the accounts 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 accounts.

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

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

12

Independent Auditor’s Report to the trustees of EachOther

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken, so that we might state to the charity’s trustees 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 trustees as a body, for our audit work, for this report or for the opinions we have formed.

31 October 2023

Knox Cropper LLP Statutory Auditor 65 Leadenhall Street London EC3A 2AD

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

13

EachOther

Statement Of Financial Activities For The Year Ended 31[st] December 2022

Notes
INCOME AND ENDOWMENTS FROM
Grants and Donations
2
Other trading activities
TOTAL INCOMING RESOURCES
EXPENDITURE ON
Charitable Activities
4
TOTAL RESOURCES EXPENDED
3
NET INCOME/(EXPENDITURE)
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
Reconciliation of Funds:
Total Funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
276,680
9,474
286,154
325,308
325,308
(39,154)
-
(39,154)
111,883
£72,729		 Restricted
Funds
£
5,000
-
5,000
1,729
1,729
3,271
-
3,271
-
£3,271		 2022
Total
£
281,680
9,474
291,154
327,037
327,037
(35,883)
-
(35,883)
111,883
£76,000		 Unrestricted
Funds
£
160,541
29,697
190,238
281,556
281,556
(91,318)
16,898
(74,420)
186,303
£111,883		 Restricted
Funds
£
8,637
-
8,637
12,300
12,300
(3,663)
(16,898)
(20,561)
20,561
£-		 2021
Total
£
169,178
29,697
198,875
293,856
293,856
(94,981)
-
(94,981)
206,864
£111,883

The notes form part of these accounts.

14

EachOther Balance Sheet As At 31[st] December 2022

Notes
FIXED ASSETS
Tangible Fixed Assets
9
CURRENT ASSETS
Debtors
10
Cash at Bank and on Deposit
LIABILITIES
Amounts falling due within one year
11
NET CURRENT ASSETS
NET ASSETS
13
FUNDS
Restricted Reserve
Unrestricted Funds
Designated
General
TOTAL FUNDS
12		 2022
£
8,036
2,582
70,561
73,143
(5,179)
67,964
£76,000
3,271
-
72,729
£76,000		 2021
£
1,859
3,081
111,641
114,722
(4,698)
110,024
£111,883
-
-
111,883
£111,883

The notes form part of these accounts

The accounts were approved by the Board of Trustees on October 2023 and signed on its behalf by:

Adam Wagner - Chair of Trustees

Lena Bheeroo - Trustee

15

EachOther Notes To The Accounts For The Year Ended 31[st ] December 2022

1. PRINCIPAL ACCOUNTING POLICIES

(a) Basis of Preparation

The accounts of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) second edition '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), Financial Reporting Standard 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 historical cost convention.

It is due to new partnerships and fundraising prospects in 2023 that the Trustees are confident that the organisation continues to represent a going concern. The Trustees' confidence is founded by EachOther’s ongoing partnership with Goldsmiths university, which will see a negotiation for multi-year funding in Spring 2024. This decision has also been made due to EachOther ability to open its channels for funding applications in new sectors, including being included in grant applications by the university.

Since the year end the charity has significantly reduced its base costs and large overheads, reducing staff numbers and exited paid office space in London and Glasgow.

EachOther staff are currently working with trustees to explore diversifying revenue streams and exploring opportunities to generate more earned income, at a time where charitable funding has been challenging.

This confidence is given taking into account the financial position of the charity at the end of 2022 in mind. EachOther’s trustees are confident that the organisation continues to represent a going concern and the board looks forward to seeing EachOther explore new opportunities and revenue streams in 2023-2024.

(c) Fund Accounting

(d) Income All income is included in the statement of financial activities when the charity is entitled to the Income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

16

EachOther Notes To The Accounts For The Year Ended 31[st ] December 2022

1. PRINCIPAL ACCOUNTING POLICIES (continued)

(e) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred.

Expenditure on charitable activities comprises expenditure related to the direct furtherance of the Charity’s objectives as well as overheads and governance costs.

Governance costs are those incurred in connection with the management of the charity’s assets, organisational administration and compliance with constitutional and statutory requirements.

(f)

Tangible Fixed Assets and Depreciation

Tangible fixed assets costing over £500 (including any incidental expenses of acquisition) are capitalised. Depreciation 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 20%.

(g)

Foreign Currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the SOFA.

17

EachOther

Notes To The Accounts For The Year Ended 31[st ] December 2022

2. GRANTS AND DONATIONS

Trusts and Foundations
Corporate donations
Individuals
Total
3.
EXPENDITURE
Charitable activities(see note 4)
Total		 Unrestricted
Funds
Restricted
Funds
Total
2022
£
£
£
275,500
5,000
280,500
-
-
-
1,180
-
1,180
£276,680
£5,000
£281,680
Unrestricted
Funds
Restricted
Funds
Total
2021
£
£
£
325,308
1,729
327,037
£325,308
£1,729
£327,037		 Unrestricted
Funds
Restricte
d Funds
Total
2021
£
£
£
147,213
8,637
155,850
12,179
-
12,179
1,149
-
1,149
£160,541
£8,637
£169,178
Unrestricted
Funds
Restricte
d Funds
Total
2021
£
£
£
281,556
12,300
293,856
£281,556
£12,300
£293,856

18

EachOther Notes To The Accounts For The Year Ended 31[st ] December 2022

4. CHARITABLE ACTIVITIES

Expenditure on charitable activities comprised:
Organisational
Office & Premises
IT costs
Finance
Governance
Partnerships & Earned Income
Content - Editorial
Content - Creative
Marketing & Business Development
Impact & Measurement		 2022
£
72,219
22,901
24,835
6,122
4,570
44,058
59,149
91,655
1,232
296
£327,037		 2021
£
71,164
26,241
13,545
6,396
5,450
22,564
56,703
91,212
581
-
£293,856

The above expenditure has been directly allocated to funds and programmes in accordance with the relevant restrictions.

Expenditure on charitable activities includes auditors’ remuneration of £4,400 (2021: £4,000).

5. STAFF COSTS AND NUMBERS

STAFF COSTS AND NUMBERS
Salaries
Employers NIC
Pension		 2022
£
213,066
23,508
3,066
£239,640		 2021
£
169,190
17,872
1,639
£188,701

The average number of employees during the year was 6 (2021: 5).

No members of staff had emoluments in excess of £60,000 for the year (2021: none).

6. PENSIONS

The charity operates an auto-enrolment pension scheme for staff with NEST which commenced in January 2018.

Pension costs stated in note 5 and charged in the statement of Financial Activities represent the total contributions payable by the charity in the year.

7. TRUSTEES’ REMUNERATION AND EXPENSES

The Charity did not pay to its trustees any remuneration during the year (2021: £Nil). These accounts include no costs relating to Trustee expenses (2021: £nil).

19

EachOther Notes To The Accounts For The Year Ended 31[st ] December 2022

8. KEY MANAGEMENT PERSONNEL

The key management personnel of the charity are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any trustee of the entity. The total employee benefits, including employer pension contributions of the key management personnel (Chief Executive and Creative Director) amounted to £122,825 (2021: £115,589).

9.
FIXED ASSETS
Cost
As at 1stJanuary 2022
Additions
At 31stDecember 2022
Depreciation
As at 1stJanuary 2022
Charge during the Year
At 31stDecember 2022
Net Book Value as at31stDecember 2022
Net Book Value as at31stDecember 2021
10.
DEBTORS
Prepayments and Accrued Income
Other debtors
11.
CREDITORS
Accruals		 Office
Equipment
£
3,699
8,646
12,345
1,840
2,469
4,309
£8,036
£1,859
2022
£
1,343
1,239
£2,582
2021
£
5,179
£5,179		 Total
£
3,699
8,646
3,699
1,840
2,469
4,309
£8,036
£1,859
2021
£
1,338
1,743
£3,081
2021
£
4,698
£4,698

20

EachOther Notes To The Accounts For The Year Ended 31[st ] December 2022

12. MOVEMENTS IN FUNDS

Restricted Funds
CriSeren
Sub total
Unrestricted Funds
Designated
General
TOTAL FUNDS		 1st
January
2022
Income
Expenditure
Transfers
31st
December
2022
-
5,000
(1,729)
-
3,271
-
5,000
(1,729)
-
3,271
-
-
-
-
-
111,883
286,154
(325,308)
-
72,729
111,883
286,154
(325,308)
-
72,729
£111,883
£291,154
£(327,037)
£-
£76,000

Descriptions of the restricted funds in 2022 are as follows:

Comparative information in respect of the preceding period is as follows:

Restricted Funds
Aziz Foundation
CriSeren
Lankelly Chase
Joseph Rowntree Charitable
Trust
Sub total
Unrestricted Funds
Designated
General
TOTAL FUNDS		 1st
January
2021
Income
Expenditure
Transfers
31st
December
2021
2,031
5,850
(7,025)
(856)
-
1,792
-
(1,792)
-
-
15,481
2,787
(2,999)
(15,269)
-
1,257
-
(484)
(773)
-
20,561
8,637
(12,300)
(16,898)
-
100,000
-
-
(100,000)
-
86,303
190,238
(281,556)
116,898
111,883
186,303
190,238
(281,556)
16,898
111,883
£206,864
£198,875
£(293,856)
£ -
£111,883

Descriptions of the additional restricted funds in 2021 are as follows:

21

EachOther Notes To The Accounts For The Year Ended 31[st ] December 2022

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed Assets
Current Assets
Current Liabilities
Total		 Restricted
Funds
£
3,271
-
-
£3,271		 Unrestricted Funds
Designated
Funds
General
Funds
£
£
-
4,765
-
73,143
-
(5,179)
£-
£72,729		 2022
Total
£
8,036
68,143
(5,179)
£76,000

Comparative information in respect of the preceding period is as follows:

Fixed Assets
Current Assets
Current Liabilities
Total		 Restricted
Funds
£
-
-
-
£-		 Unrestricted Funds
Designated
Funds
General
Funds
£
£
-
1,859
-
114,722
-
(4,698)
£-
£111,883		 2021
Total
£
1,859
114,722
(4,698)
£111,883

14. RELATED PARTY TRANSACTIONS

During 2021, one of the then Trustees, Ali Torabi, joined one of the charity’s funders, The Joseph Rowntree Charitable Trust, as an employee. The Joseph Rowntree Charitable Trust made grants totalling £40,000 to the charity in the year (2021: £40,000). There were no other related party transactions in the year (2021: none).

15. FINANCIAL COMMITMENTS

At the year end, the charity had total commitments under non-cancellable operating leases as follows:

Land & buildings
Amounts payable:
Within 1 year
Within 2 to 5 years		 2022
£
7,582
-
£7,582		 2021
£
12,998
7,582
£20,581

22