Charity Number: 1174115 The Conflict and Environment Observatory Report and financial statements for the year ended 31 December 2021 www.ceobs.org Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 Contents R￿erence #nd •dmlnl$tr¥ilv• Informatlon tor the year ond•d 51 D¢¢emb•r 2021..................... Trustees. annual reportfortheyear ended 31 December 2021................................................ Director's raport... ObJectlve$. Activitie$ in 2021, our a¢hievement$ and performance....................................................... 1. Monltorlng and ¢o11o¢tln9 dat8 on th? onvlronmontal and dorlved hum8nltarl8n consequences of armed conflicts and rnilitary activities. 2. Doveloplng t¢)ols and undortakln9 ¢apa¢lty bulldlng a¢tlvitlos to onobl? r¢lovant stakeholders to undertake such monitoring and data collection...................................... 3. Educatlng the publle, d•clslon mak•rsy pollcy makers, rasaarehars, elvll soelety and tho national and international media about the environmental and derived humanitarian ¢on$equen¢e$ ot ¥rm•d conflict •nd milit•ry a¢tiviti•s................................................... 4. Contributing to the sound administration of le9islation and Commenting on proposed 1•gi$lation. Beneficiaries of our services...........................................................................................10 Financial roviow............................................................................................................ 11 Re$erv¢s....................................................................................................................... 11 Plans for the luture........................................................................................................ 11 Struetur•? gov•rnanea and man8gam•nt.. Operational de¢ision-making Related parties and relationships with other organisations................................................12 Remuneration policy lor k•y manag•ment p•rsonn•l. Risk managem•nt..........................................................................................................13 Funds held as custodian trustee on behalf of others..........................................................14 .12 .12 .13 Envlronmont81 #nd $o¢lal poll¢y . Statement of respon$ibiliti•$ of the tru$t••$ Independent examiner's report to the trustees of The Conlliet and Environment Observatory.16 Flnan¢lo1 stotomont$ and noto$ to th? o¢¢ount$........................................................................17 .14 .14 Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 The Conflict and Environment Observatory: Reference and administrative information for the year ended 31 December 2021 Charity nurnber: ii74ll5 Registered office and operational address: The Conflict and Environment Observatory, The Chapel, Scout Road, Mytholmroyd, Hebden Bridge, West Yorkshire, HX7 5HZ. The charity is also known as CEOBS. Trustees: Trustees. who served during the period and up to the date of this report, were as follows- David Cullen (Chair) loseph Farha (resigned 21104120211 Dr Jessica Hope (resigned 25104120221 Oliver Brown Dr Teresa Lappe-osthege Dr Matthew Bolton No trustee5 held title to propelty belonging to the charity during the reporting period or at the date of approval. Key management personnel: Doug Weir (Research and Policy Director). Bankers: The Co-operative Bank plc. i Balloon Street, Manchester, M4 4BE. Solicitors: Elderflower Legal and SecTetarial Services, Chestnut House, 23 Ryles Park Road, Macclesfield, Cheshire SKII 8AH. Independent examiner: Patrick Morrello ACA, Third Sector Accountancy Ltd., Holyoake House, Hanover Street. Manchester, M60 OAS. Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 The Conflict and Environment Observatory: Trustees, annual report for the year ended 31 December 2021 The trustees present their report and the unaudited financial statements for the period ended 31 December 2021. Included within the trustees, report is the directors, report as required by company law. The reference and administrative information set out on page 3 forms part of this report. The financial statements comply with current statutory requirements, the charity's constitution and the Statenient of Recornmended Practice Accounting and Reporting by Charities: SORP; applicable to charities preparing their accounts in accordance with FRS 102. Director's report Looking back on 2021, through the lens of the organisation's shared calendar, it is the absence of physical travel that is striking. While some countries were ernerging from the pandemic during the latter half of the year, it was f&r from business as usual. That said, the routines and skills of the new reality were well embedded by then and, for us at least. that meant we were able to prepare and publish a range of research outputs, as well as engage virtually with colleagues and processes overseas. Which is not to say that everything was straightforward. Sorne of our research pushed at the methodological and technical boundaries of what was possible. Sometimes that led to research dead ends, although at other time5 we managed to navigate our way through. Our research on groundwateT in Yemen was one such case. Nor was it always immediately clear what the impact of our work would be, for example, the extent to which the legal arguments we advanced in a joint submission to the UN'S International Law Commission would be taken into consideration by states and others. Nor was it always clear which projects would take on a life of their own. Our fast growing workstream on the contribution that militaries and conflicts make to the climate crisis defied all expectations. Understanding and addressing both will be vital for the effective implementation of the Paris Agreement. Our main funding foT the period came from a three-year grant from the Nonvegian Ministry of Foreign Affairs, developed in partnership with Norwegian People's Aid INPAI, and from a two-year grant from the Joseph Rowntree Charitable Trust. We also managed to secure additional project funding from LUSH, attracted a new donor for our work on climate change- the Minor Foundation for Major Challenges- and took on several research-oriented consultancy projects. Dougweir, Research and Policy Director Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 Objectives CEOBS, Objects are: To promotefor the public benefit the protection of individuols, communities ecosystemsfrom the effects ofenvironmental damage related to armed ¢ortfli¢ts military activities. These objectives Thryll be fulfilled by undertaking the folloThung activities.. i. Monitoring and collecting data on the environmental and derived humanitarian consequences of armed conflicts and military activities. 2. Developing tools and undertaking capacity building activities to enable relevant stakeholder5 to undertake such monitoring and data collection; 3. Educating the public, decision Makers, policy makers, researchers, civil society and the national and international media about the environmental and derived humanitarian consequences of armed conflicts and military activities- 4. Contributing to the sound administration of legislation and cornmenting on proposed legislation., 5. Undertaking relevant activities in these fields in partnership with other organisations sharing a similar purpose, where the Trustees have determined that this is in keeping Th4th the CIO'S Objects. Activities in 2021, our achievements and performance The charity's main activities and beneficiaries are described below. All its charitable activities focus on efforts to increase understanding and awareness of the environmental dimensions of armed conflicts and Military activities, in OTder to strengthen protection for affected people and ecosy5tem5, and aTe undertaken to furtheT CEOBS, chaTltable purposes for the public benefit. CEOBS was established in August 2017 and publicly launched in April 2018. During 2021 our primary focus areas related to our four core workstreams.. monitoring and rai5iDg awareness around environmental issues in recent and ongoing conflicts; monitoring and contributing to international legal and policy processes intended to minimise harm,. environmental mainstreaming in humanitarian di5armament- and collaborative work with civil Society on the environment. peace and security. Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 1. Monitoring and collecting data on the environmental and derived humanitarian consequences of armed conflicts and mllitary activlties. Yemen remained the main focus of our conflict research during 2021, With major reports on groundwater stress and biodiversity loss published., We also continued to monitor the case of the FSO SAFER oil tanker and engage with stakeholders and the media., In lanuary 2021, we launched a new page on South Sudan, featuring blogs and resources 3 later publishing a major report into the future of its Sudd wetland.4 A month later, we published a rapid assessment of the 2020 conflict between Armenia and Azerbaijan over NagoYno-KaTabakh.5 We also examined the impact that the panden]ic has had on deforestation rates in conflict and post- conflict areas in 2020, and published a historical assessment of the Mesopotamian marshes in Iraq.7 In Q3, a new research project was initiated on the impact of the war in Tigray on its de¢ades old environmental restoration programme. As well as more substantial reports, we were also able to study individual incidents and trends in particular conflict areas and from military activities. In a number of cases we worked with then]atic expert5 to develop posts. These were published on our website or via our social media channels. examples include: An initial assessment of the environmental consequences of the military coup in Myanmar. An overview of the impact of armed conflicts on animals. Tracking Libyan coastal and offshore oil spills., The inipact of blast fishing on coral reefs." The role of tree planting in Palestine. Antimicrobial resistance in Gaza.13 ' CF.ORS, Groundwater depletion clouds Vemen's solar energy revolution, Apr 2021 h Iction-cloud5- cmcns-solar-cncr -rcvolution,. CEOBS, Protccted arca conservation in Ycmcn's conflict, lul 2011.. rv ' CEOBS, There's no militarysolutiontoyemen's SAFER oil tanker crisis, Mar 2021 htt ceobs.or theres-no-milita 5htt ceobs.or £outJrries south-sudan 4 CEOBS, Is South Sudan's Sudd wetland at a fork in the road? Nov 2021.. wctlat)d-at-a-fork-in-the-road 5 CEOBS. Investigating the environmental dimensions oFthe 2020 NagoTno-Karabakh conflict, Feb 2021.. ceob£.or atin -the-envir(Jnmeiital-dimen£ion%-oF-the-na orn(J-karabakh-cot)flict 6 CEOBS. Delorestation in conflict areas in 2020. Apr 2021.. conflict-areas 7CEOBS. The past, present and future of the Mesopotamian marshes. Sep 2021: httpsjlceo future-f>f-the-me£(J tamian-In3r£he£ CEOBS, What Myanmar's coup could mean for its environment and natural resources, Feb 2021.. htt Panmars-cou -could-meati-for-its-envirDnment-and-t)atural-re.qDurces 9 CEOBS, Howdni]nals are harmed by aT]ned cvnflicts and tnilitary activities, Mar 2021: htt re-h3rmed-b'_3rmed- ' CEOBS, Oil spills froni Libya's Derna power and desalination plant, lul 2021: ht ceob5.or rn CEOBS, Libyan offshore oil spill worse than claimed, Oct 202L'. https'./lceobs.uTLlibydn-ulfshore-oil-spiII-WYJTSe-thdn-clditned ' CEOBS, Blast fishing.. howabandoned ordnance is destroying coral Teers, Sep 2021.. h abandoncd-oTdnancc-is-de5tro-in -coral-rcefs CEOBS, Tree planting as resistance in Palestine, Sep 2021.. CEOBS, Antimicrobiai resistance in Gaza, and the ecology ofwar, Sep 2021.. h ceob5.OT hat- i11s-fTom-lib hin ceobs.or anti-microbial-resiStance- Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 A major oil spill from Syria.t4 Spills at Libyan oilfields. Environmental concerns following the withdrawal of international forces from Afghanistan., An Israeli incendiary weapons strike on an agricultural warehouse containing pesticides in Gaza." Results The Yemen groundwater data was distributed to WASH sector actors in Yemen and has contributed to a greater understanding of the risks of the unmanaged expansion of solar irrigation. Our oil spill research in Libya was condueted with and used by Libyan researchers. Oil spill research in Yernen was used by local authorities to confront polluters. We assisted Greenpeace as they developed a global campaign around the FSO SAFER. Our coverage of the agricultural warehouse attack in Gaza has subsequently aided an in- depth analysis by Forensic Architecture. Our independent Nagorno-Karabakh assessment has been widely cited and contributed to the baseline data of subsequent a55e55ment5. See 3 below for our assistance to the media. We were consulted by the UK MOD on its future sustainability strategy. The research outputs from our monitoring work were released via social media or on our website. Whilst we collate and analyse data on our digital reach, quantifying the precise impact is challenging. However, our outputs all contribute to the environmental conflict narratives that we present on our website to help increase public awareness and institutional understanding. We saw a significant improvement in our Google page rankings across a range of relevant search terms. 2. Developing tools and undertaking capacity building activities to enable relevant stakeholders to undertake such monitoring and data collection. Our work in 2021 continued to explore new methodologie5 to examine the relationship between armed conflict and the environment. New methodologies for us included using ship automatic identification system data for tracking illegal fishing, and the use of declassified historical spy satellite imagery to detect land use and cover changes. We communicated these tools as methodologies annexed to our reports and also through blogs, events and on social media. https'.IltwitteT.comldetoxconflictlstatusli433788005534388260 nfli detoxconflict nfli CIOBS, larth observation for humanitarian disarman]enr, Aug 2021.. htt rm twittcr.con] status 12 26u222 iuoi ceobs.or earth-observation-foT- Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 Results Being able to identify and communicate historical narratives on the Mesopotamian marshes, and flag illegal fishing activity around the World Heritage Site of Socotra. The use of declassified spy satellite imagery was also explored in the context of a SENSE PhD project. This is a three-year collaboration withthe universities of Edinburgh and Leeds and where CEOBS is providing guidance to a PhD student examining the relationship between unexploded ordnance and land use in Vietnam. 3. Educating the public, decision makers? policy makers, researchers, ¢ivil society and the national and international media about the environmental and derived humanitarian consequences of armed conflict and military activities. During 2021 CEOBS staff undertook a range of outreach and educational activities for a diverse range of audiences. These included.. Presentations and 5eminar5 for students at Central European University Budapest, the University of Manchester, Harvard Law School and King's College London. Providing technical advice. interviews and citations for journalists and media organisations. resulting in 64 notable publications, including but not limited to: DW," VICEFR,., The WashingtonPost," TheEconomi5t," Mongabay," Reuters U Climate Change News,25 Der Spiegel,2G Stars StrEpes 27 The Guordian,, Helsingell Sanomat,¥Tr and PopSci.'° We convened or co-convened virtual and hybrid events on: The environmental impacts ofexplosive weapons ill populftted arefts,. Environnzentftl a.ssessment tn humttrtitarian mine action and The military emission5gap. 19 DW, Facebook and Google F.arth help probe eco-crimes in the Middle F.ast, lan 2021.. h and- 00 Ic-carth-hcl robe-cco-crimcs-in-the-middle-cast 61 ' Vice, Quand lesguerres detruisent I'environnement, Mar 2021: uorres-dotriiisctit-Icni?ironnement ' The Washington Post, Facing swelteringsoldiers and flooded ￿)rts. NATO to focuson climate change, Mar 2021.. htt v.washiii ton ost.com WOTld curo nato-clitnatc-chan £-stolt£nbcT LLTr21 2-¥aa -iiob-a 'The EconoTnist, The West's armies are gettingTnore serious aboutclimate change, Apr 2021.. httpth.M¥.eLlltw￿I￿ter￿atl￿n￿II2o2vO41￿£tht-I￿t￿aU￿eS-￿Ir￿-5￿etti￿￿y_m￿[ chan Mongabay, Talks breakdown over crumbling Yemeni tanker threatening massive oil spill, lune 202J.' htt iieivs.moll aba-.com 2021 06 talk£-break-down-over-crumblin ?enieni-tankeT-threatenin -massive-oil-s Reuters, Analysis: WithTrumpgone. NATO wageswar on clitnate thredt. lune 2021.. w￿￿17 reuterq.com hu£ine.q envir(Jnment witli-truTn ne-iiata-wa e£-war-climate-threat-2172 Climate Home News, Nato considers net zero by 2050 target in move to green tnilitary operation5. lune 2021.. htt w￿￿17 climatechan enew's.com 2021 nata-cot).4ider£-net-zero-20- o-tar et-moi'e- reen-milita its Spiegel Gruppe, Schie%enja. aber bitte klitnaneutral. Sept 2021.. https.'/l in-der-kliniakri.qe-feuer-frei-mit-crl-3-c2e R2 e-oena Stars and Stripe5. Militaries around the world are'severelyunderrepoTting' carbon emi5sion5, researcher5 say, Nov 2021- h mili mi IJThe Cudrdian. World's tnilitaries avoidingscrutiny over emissions. scientists say, Nov 2021.. htt w￿1￿?.the ardian.c(Jm environmeiit 2n21 nov rldq-milit3rie4-3vlJidin -.qcrutin r-emi Helsingin Sanon]at, Artneijat lammittavat ilmastoa ja saa5tuttavat enemman kuin monet valtiot yhteensa, Nov 2021.. erations Popular Science, The world's largest n]ilitaryisn't reporting its giant'carbon bootprint., Nov 2021.- Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 We contributed to expert events organised by the: North-Atlantic Civil-society Working-Group on Environment and Security (military emissions), Finnish Institute for Foreign Affairs IPERACI, Geneva Water Hub (cyberl, Greenpeace MENA (FSO SAFER), Centre for Humanitarian Dialogue {Yemen groundwater), Berlin Climate and Security Conference (military emissions), Barcelona peace conference (victim asslstancel, Mine Action Review (environment), NATO (greening militariesl, Mine Ban Treaty 19MSP Iclirnate changel, Diem25 (military emissions), and the Arab Youth Climate Movement (conflict and environment). To mark the United Nations, International Day for Preventing the Exploitation of the Environment in War and Armed Conflict on November 6th, CEOBS launched a blog and a major new initiative on military emissions reporting at COP26 in Glasgow (see 4 below) 31 We continued to populate our website with conflict and thematic resources. We also responded to numerous requests for information from the media, students, researchers and the public, and for technical asslstance on environmental issues from NGOS and states. Re$ult$ CEOBS enjoyed an increase in media coverage of our research, and provided technical advice to a diverse range of media organisations. During 2021 our website, ￿.¢eobs.Org, was visited by 69.467 users who viewed 133,636 pages. This was more than double the users in 2020, and more than double the number of page views. The site inform5 public understanding of the environn]ental and derived humanitarian dimensions of armed conflicts and military activities, and acts as a resource for researchers, governments and the media. CEOBS, social media audiences continued to grow, in particular on Twitter and Linkedln. 4. Contributing to the sound administration of legislation and commenting on proposed legislation. In 2021, CEOBS monitored and documented a number of ongoing international legal processes, and provided technical support to those involved in them. These processes included the UN International Law Commission, the UN Framework Convention on Climate Change, the Mine Ban Treaty and the Convention on Cluster Munitions, and the process towards a political declaration on the use of explosive weapons in populated areas. We also partnered with the International Committee of the Red Cross on a joint blog series on Wor. Law and the Environment. Ji ' CEOBS, #En￿onflIctDaY 2021.. It takes a communityto protectthe environment frotnwar, Nov 2021.. nfli ' International Conin]itree of the Red Cross, War, lawand the enviTonmenrbloB series, htt nvir .icrc.or law-and- Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 We coordinated and published a joint civil society submission to the UN International Law Commission that aimed to identify ways through which its proposed legal principles could be improved to strengthen protection for people and the environrnent.33 We launched a major new project on the contribution that rnilitaries and conflicts make to climate change, in partnership with the universities of Lancaster and Durham. The Military Emissions Gap project was launched at COP26 in Glasgow and has geneTated a large number of publications, an interactive website and considerable media interest.14 The workstream began after we worked on a report for the Left group in the European Parliament on EU military emissions in collaboration with Scientists for Global responsibility.35 We worked with mine action partners to promote environmental standards in the implementation of the Convention on Cluster Munitions and the Mine Ban Treaty. We worked with partners to highlight the need to address the relationship between nature and confli¢t in the context of the Fifth UN Environment Assembly. We published a report on the legal framework governing the environmental conduct of corporations in areas affected by arrned conflict.36 We published a review of the Russian government's policy on environmental security.37 Results The Military Emissions Gap project has been widely praised for shining a spotlight on the state of militaryGHG emission5 reportingto the UNFCCC. The joint report to the ILC PERAC process was widely cited in the final report of its special rapporteur. Beneficiaries of our services The trustees have ensured that CEOBS, work during the period has complied with Section 17 of the Charities Act 2011. The trustees have also referred to the Charity Commission's guidance on the public benefit, particularly when considering the design and focus areas of new projects, and in identifying goals and objectives for existing programmes. As stated in our Objects, the ultimate beneficiaries of our work are individuals. communities and ecosystems, which will be better protected from the effects of environmental damage related to armed conflicts and military activities as a result of our activities. All of the work that we do contribute5 to thi5 overarching goal. The general public a150 benefit5 from the awareness raising work that we undertake, for example outreach and fundraising events, as well as the open-access reports and updates we provide on our website. Joint ciwl society submission to the International Law Commission's PERAC study, May 2021.. h cii'il-society-subniission-to-thc-intcriiational-law-cotnmissions-pcrac-stud Ji See.. h andh CEOBSISCR, Under the rddar.. The carbon footprint of the Eu's military sectors, Feb 2021.. https.'l/ceobs.or radar-the-c3rl)rJn-foot rint-lJF-the-eus-milita -sectnr. 56CEOBS, EnhancingcoTpoTate environmental responsibility inconflict-affected 5etting5, Feb 2021.. nm nfli ff 57 CIOBS, How Russia approaches the environment. peace and securiry, feb 2021= ht nvir undeT-the- ceobs.or re oTt-how-russia- io Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 Financial review During 2021 CEOBS had a total income of £242,446 12020.. £251.8471. The primary donor was the Nonyegian Ministry of Foreign Affairs, via our partners Norwegian People's Aid, from which we received £172,856 (2020: £161,014). This was the third year of a three-year funding agreement. Significant further income of £40,695 was received from the Joseph Rowntree Charitable Trust 12020: £52,500). The charity raised £4,067 in fundraising activities 12020: £0 due to covid-19 pandemic. The overall expenditure for 2021 was £208,001 (2020.. £223.277). This left a net income of £34,445 (2020: £28,570). Of this, £22,154 was restricted funds (2020: £13,342). The total unrestricted incorne for the year was £64,355 12020: £76,372} and the total unrestricted expenditure was £52,06412029: £64,503). The total restricted income was £178,091 (2020: £175,475) and the total restricted expenditure was £155,93712020: £158,774). During the year CEOBS was successful in securing new project funding from the Minor Foundation for Major Challenges, the International Committee of the Red Cross and Norcross, the Esaham Foundation for Development and the Greens/EFA Group in the European Parliament. The trustee5 are sat15fied that the charity will continue to be a going concern for the foreseeable future. The charity has no subsidiary undertakings or funds. Reserves Reserves are required for the organisation to be financially robust and continue operating in the event of a short-term funding Shortfall or an en]ergency funding requirement. The reseLve5 policy and balance are reviewed annually by the Board of Trustee5. CEOBS is a new organisation that has operated for fewer than five years. In 2021 we increased our reserves level to £381916 on the 31st December {2020: £26,625}. Wherever possible all unrestricted funds are put towards reserves to build these up as quickly as possible. CEOBS also seeks to raise additional funds for reserves within project proposals. Our target is to add one month of running costs to our reserves every year until an ideal situation of six months of reseLve5 is achieved. Our interim target, set in 2019 for 2020 onwards. is three months, running costs in three years. With average monthly running costs at 2021 levels, this is approximately £52,000. We are on track to meet this target having already raised 75% of it. Plans for the future In 2022, CEOBS will be focused on the conclusion of the UN'S PERAC process and the subsequent need for implementation. Further priorities will be continuing to build momentum for environmental mainstreaming in the mine action sector, and building on the Military Emissions Gap PToject ahead of COP27. Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 Structure) governance and management The organisation is a charitable incorporated organisation ICIOI, registered on 3 August 2017. The charity was established under a constitution which state5 the objects and powers of the charity and its governance. The trustees are members of the charity but this entitles them only to voting rights. They have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from their role as trustees of the charity. Any expenses reclaimed from the charity are set out in note li to the accounts. CEOBS recognises that an effective board of trustees is essential if the charity is to achieve its objectives. There must be at least three trustees, who serve for a renewable term of two year5 or until they resign. Trustees May form sub-cornmittees or working groups, with or without staff members, on an ad-hoc basis. The board of trustees has responsibility for and oversight of the recruitment of new trustees, and they are supported by staff in this. The organisation uses skills audits to identify knowledge and expertise of existing trustees. These may also be used to identify gaps and desired characteristics of new trustees. Advertising may be done through appropriate channels. As a result of the specialised nature of the OTganisation'5 work, approaches to individuals known to CEOBS through its activities may also be made. CEOBS seeks to avoid conflicts of interest and ensure diversity in its board of trustees. as well as in its Staff. Consideration is given to ways in which groups that are under-represented on the board might be reached and encouraged to apply. New trustees are appointed by a decision at a properly convened meeting of the existing trustees. They receive an induction pack that includes copies of the latest Trustees Annual Report and Accounts, the charity's Constitution, copies of Board minutes and finance reports, a role description and the Charity Cornmission guidance'The Essential Trustee, ICC31. They are required to confirm they have read the last of these in a minuted meeting, and to submit a Trustee Eligibility Declaration. as provided by the Charity Commission. and a declaration of interests form. Operational decision-making CEOBS, trustees are re5pon5ible for the governance of the OTgani5ation. Thi5 include5, but is not restricted to, deciding on policy and strategy, appointing and overseeing staff, monitoring performance and finances and providing guidance and knowledge. Day-to-day management of CEOBS is provided by it5 Research and Policy Director, working with our staff. Related parties and relationships with other organisations CEOBS works with other organisations as necessary to further its aims., these are t￿1(allY collaboration5 for research or advocacy purposes. CEOBS does not have any affiliate5 or 5ubsidiarie5. During the period, CEOBS worked with the following: Research: Lancaster University, Durham University, Scientists for Global Responsibility (Military Emissions Gap). University of Thi-Qar, Al-Qadisiyah University and the Thi Qar Heritage 12 Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 Organisation (Mesopotamian marshes); Edinburgh and Leeds universities ontheir ongoing SENSE PhD placement. Projects: Norwegian People's Aid (Norwayl. Fundraising (grants).. NoThvegian People's Aid INoLway). Other: We worked with Al Haq (Palestinel, Amnesty International IUKI, Geneva Water Hub (Switzerlandl and Harvard Law School (USI on the joint PERAC submission; provided technical advice to Greenpeace on the FSO SAFER, and worked with the International Committee of the Red Cross on a blog series. For further information concerning related parties and related party transactions please see note li of the accounts. Remuneration policy for key management personnel The trustees consider the board of trustees and the Research and Policy Director as comprising the key management personnel of the charity. The board has responsibility for directing and controlling the charity, and they delegate the Tesponsibility for running and opeTating the charity on a day to day basis to the Research and Policy Director. All trustees are volunteers and no trustee rernuneration was p&id in the year. Details of trustee expenses and related party transactions are disclosed in note IL to the accounts. CEOBS has a Conflict of Interest Policy and Register. Trustees are required to disclose all relevant interestg and register them with the Research and Policy Director and, in accordance with the charity'5 constitution, withdraw from decisions where a conflict of interest ari5e5. One such situations arose during the year- please refer to note li in the accounts. The Board of Trustees has responsibility for approving the salaries and remuneration of all staff, including key management personnel. Remuneration is Set within the boundaries of budgets presented in grant applications and aligns with pay grades for comparable sectoral roles and skill sets. The trustees aim to provide employees, including key management personnel, with yearly inflationary pay rises where feasible and subject to the constraints of funding. Beyond thi5, 5alaLy increases are based on changes in responsibilities and experience. It is the charity's aim to employ effective staff and the trustees recognise that the rates of pay offered should be appropriate. The charity does not offer bonu5e5 or benefits in kind, other than the statutory pension scheme (currently NESTI. The trustees have reviewed the remuneration policy with reference to the Living Wage, gender pay ratios, maximum pay ratios and pay bench-marking. Risk management It is the staff and trustees, responsibility to identify, assess and manage risks. The biggest risk to the charity is that of lack of funds and work has been undertaken throughout the period to secure funds and diversify our funding source5. Controls are in place to reduce risks associated with financial, administrative and operational procedures. Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 In 2020 a risk mapping exercise was completed by the board of trustees. The resulting Risk Register is reviewed when deemed necessary by the trustees. Risks are continuously assessed by the staff and trustees and reviewed at both the project and governance level, and risk management is ongoing. Actions to mitigate risks are taken at appropriate levels of the organisation. Funds held as custodian trustee on behalf of others No funds were held by the Charity as a custodian trustee on behalf of others. Environmental and social policy During 2021, the pandemic continued to have a significant impact on CEOBS, environmental footprint, primarily through its impact on travel. CEOBS, enviTonmental and social policies consider the impact of our office and of our travel footprint. To reduce the en￿rOnmentaL impact and increase the social benefits of our office we are: Using local suppliers, such as for printing. Reducing single use plastics, for example milk deliveries and, where possible, plastic-free stationery. Utilising Fair Trade and ethically sourced products. To the greatest extent Possible using recycled IT equipment. Our travel policy seeks to- Minimise flights where other options are available, within the constraints of staff time and financial resources. Encourage staff to avoid flights by accepting additional travel hours as working hours and absorbing additional travel and accommodation costs. Encourage staff to consider and address the higher environmental footprint of periods away travelling, such as increased use of 5ingle-u5e plastics. We have decided not to utilise a carbon offsetting scheme to address emissions from travel. Instead our policy is to volunteer staff time throughoutthe year to local environmental projects. The Calder Valley, in which we are based, is prone to flooding and we prioritise projects focused on natural flood risk reduction. Statement of responsibilities of the trustees The trustees 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). Charity law requires the trustees to prepare financial 5taternents for each financial period which give a true and fair view of the state of affairs of the charity and of the incoming Tesources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to.. 14 Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 Select suitable accounting policies and then apply them consistently Obselve the method5 and principle5 in the Charitie5 SORP Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standard5 and statements of recomn]ended practice have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to pre5unie that the charity will continue in operation The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. 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 trustee5 are responsible for the n]aintenance 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. The trustees, annual Teport has been approved by the trustees on 2111012022 and signed on their behalf by: David Cullen ITLTh5teel Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 Independent examiner's report to the trustees of The Conflict and Environment Observatory I report on the accounts of the charity for the period ended 31 December 2021 set out on pages 17 to 31. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 l-the Charities Act") and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the gener￿ Directions given by the Charity Commission {under section 1451511bl of the Charities Act, and to state whether particular matters have corne to my attention. Basis of independent examiner's statement My examination was carried out in accordance with general Directions given by the Charity Con]mission. An examination includes a reTriew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or dis¢losures in the accounts, and seeking explanations from the trustees concerning any such matteTS. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a'true and fair, view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and con]ply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. P Vmorrdlo Patrick Morrello ACA Third Sector Accountancy Limited, Holyoake House, Hanover Street. Manchester, M60 OAS 2111012022 Date:........................................... 16 Doc ID.. 83ca9275dc09bc1 b19ab04587b4e938bc2cff853 The Conflict and Environment Observatory Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 December 2021 **----- Start of picture text -----**
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2021 funds funds 2020
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 40,772 5,235 46,007 55,626 - 55,626
Charitable activities 4 19,516 172,856 192,372 20,746 175,475 196,221
Other trading activities 5 4,067 - 4,067 - - -
Total income 64,355 178,091 242,446 76,372 175,475 251,847
Expenditure on:
Raising funds 6 3,867 - 3,867 - - -
Charitable activities 7 48,197 155,937 204,134 64,503 158,774 223,277
Total expenditure 52,064 155,937 208,001 64,503 158,774 223,277
Net income/(expenditure) for the year 9 12,291 22,154 34,445 11,869 16,701 28,570
Transfer between funds - - - 3,359 (3,359) -
Net movement in funds for the year 12,291 22,154 34,445 15,228 13,342 28,570
Reconciliation of funds
Total funds brought forward 26,625 26,358 52,983 11,397 13,016 24,413
Total funds carried forward 38,916 48,512 87,428 26,625 26,358 52,983
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 17 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 ## The Conflict and Environment Observatory Charity number 1169735 ## Balance sheet as at 31 December 2021 **----- Start of picture text -----**
Note 2021 2020
£ £ £ £
Fixed assets
Tangible assets 14 840 1,680
Total fixed assets 840 1,680
Current assets
Debtors 15 6,721 12,760
Cash at bank and in hand - 83,549 44,579
Total current assets 90,270 57,339
Liabilities
Creditors: amounts falling
due in less than one year 16 (3,682) (6,036)
Net current assets 86,588 51,303
Total assets less current liabilities 87,428 52,983
Net assets 87,428 52,983
The funds of the charity:
Restricted income funds 17 48,512 26,358
Unrestricted income funds 18 38,916 26,625
Total charity funds 87,428 52,983
**----- End of picture text -----**
For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011. The notes on pages 17 to 31 form part of these accounts. 21 / 10 / 2022 Approved by the trustees on ….......................................... and signed on their behalf by: David Cullen (Trustee) 18 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory Notes to the accounts for the year ended 31 December 2021 ## 1 Accounting policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## a Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The Conflict and Environment Observatory meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling. ## b Judgments and estimates The trustees have made no key judgments which have a significant effect on the accounts. 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 amount of assets and liabilities within the next reporting period. ## c Preparation of the accounts on a going concern basis The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## d Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met. 19 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory Notes to the accounts for the year ended 31 December 2021 (continued) ## e 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. - f Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. ## g Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds comprise the costs of fundraising events, marketing and website costs, and their associated support costs. - Expenditure on charitable activities includes the costs of personnel and conducting research projects undertaken to further the purposes of the charity and their associated support costs. - Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## h Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 8. ## i Tangible fixed assets The trustees have decided to set the capitalisation threshold for fixed assets at £500. Items costing £500 or more are capitalised at cost. They are depreciated over their estimated useful economic lives on a straight line basis as follows: Office and computer equipment 25% 20 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory Notes to the accounts for the year ended 31 December 2021 (continued) ## j 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. ## k Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## l Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## m Pensions Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is restricted to the contributions disclosed in note 10. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 8. ## 2 Legal status of the charity The charity is a charitable incorporated organisation registered with the Charity Commission and has no share capital. The registered office address is disclosed on page 1. 21 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) ## 3 Income from donations and legacies **----- Start of picture text -----**
Unrestricted Restricted Total 2021 Unrestricted Restricted Total 2020
£ £ £ £ £ £
Donations and grants 40,772 5,235 46,007 55,626 - 55,626
Total 40,772 5,235 46,007 55,626 - 55,626
4 Income from charitable activities
Unrestricted Restricted Total 2021 Unrestricted Restricted Total 2020
£ £ £ £ £ £
Grants - 172,856 172,856 - 175,475 175,475
Charitable trading 19,516 - 19,516 20,746 - 20,746
Total 19,516 172,856 192,372 20,746 175,475 196,221
5 Income from other activities
Unrestricted Restricted Total 2021 Unrestricted Restricted Total 2020
£ £ £ £ £ £
Fundraising event 4,067 - 4,067 - - -
4,067 - 4,067 - - -
**----- End of picture text -----**
22 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) **----- Start of picture text -----**
6 Cost of raising funds
Unrestricted Restricted 2021 Unrestricted Restricted 2020
£ £ £ £ £ £
Staff costs 2,794 - 2,794 - - -
Event costs 488 - 488 - - -
Administration 226 - 226 - - -
Governance costs (see note 8) 120 - 120 - - -
Support costs (see note 8) 239 - 239 - - -
3,867 - 3,867 - - -
**----- End of picture text -----**
_Due to Covid-19 restrictions the charity did not hold any fundraising events in the year ended 31 December 2020._ 23 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) - 7 Analysis of expenditure on charitable activities |taff salary costs
ther staff costs
remises cost
eneral office and administration costs
ravel, accommodation and subsistence
onferences and events
Marketing
ubscriptions
onsultancy
roject costs
Web design
epreciation
overnance costs (see note 8)
upport costs (see note 8)
estricted expenditure
nrestricted expenditure|Total 2021
£
154,117
1,856
13,220
2,144
462
288
22
840
4,732
6,165
995
744
6,250
12,299
204,134
155,937
48,197
204,134|_Total 2020_
_£_
_167,029_
_60_
_11,725_
_3,663_
_2,486_
_562_
_200_
_214_
_12,657_
_3,701_
_-_
_742_
_6,160_
_14,078_
_223,277_
_158,774_
_64,503_
_223,277_| |---|---|---| 24 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) ## 8 Analysis of governance and support costs |Basis of
Support
Governance
_Total 2021_
_Support_
_Governance_
_Total 2020_
apportionment
£
£
£
_£_
_£_
_£_
costs
time spent
8,957
4,460
13,417
_9,939_
_3,769_
_13,708_
ises costs
time spent
1,080
439
1,519
_1,194_
_356_
_1,550_
ral administration
time spent
162
66
228
_279_
_83_
_362_
charges
allocated
19
-
19
_42_
_-_
_42_
untancy fees
allocated
1,020
1,380
2,400
_840_
_1,440_
_2,280_
ance
allocated
474
-
474
_940_
_-_
_940_
e services and design
allocated
270
-
270
_162_
_-_
_162_
and professional
allocated
402
-
402
_504_
_-_
_504_
events
allocated
93
-
93
_103_
_-_
_103_
ee expenses
allocated
-
-
-
_-_
_490_
_490_
eciation
time spent
61
25
86
_75_
_22_
_97_
12,538
6,370
18,908
_14,078_
_6,160_
_20,238_
pport and governance costs are either allocated as costs directly identifiable with the function or apportioned by staff time spent on those functions.
_pportionment of support and governance costs to fundraising and charitable activities_
D
i
r
e
c
t
c
o
s
t
s
%
o
f
t
o
t
a
l
S
h
a
r
e
o
f
S
h
a
r
e
o
f
d
i
r
e
c
t
c
o
s
t
s
s
u
p
p
o
r
t
c
o
s
t
s
g
o
v
e
r
n
a
n
c
e
c
o
s
t
s
£
£
£

n
d
r
a
i
s
i
n
g
3,508
1.90%
239
120
h
a
r
i
t
a
b
l
e
a
c
t
i
v
i
t
i
e
s
180,853
98.10%
12,299
6,250

t
a
l
184,361
12,538
6,370
ese costs are then further apportioned to fundraising and charitable activities in proportion to their respective share of the total direct costs.|Basis of
Support
Governance
_Total 2021_
_Support_
_Governance_
_Total 2020_
apportionment
£
£
£
_£_
_£_
_£_
costs
time spent
8,957
4,460
13,417
_9,939_
_3,769_
_13,708_
ises costs
time spent
1,080
439
1,519
_1,194_
_356_
_1,550_
ral administration
time spent
162
66
228
_279_
_83_
_362_
charges
allocated
19
-
19
_42_
_-_
_42_
untancy fees
allocated
1,020
1,380
2,400
_840_
_1,440_
_2,280_
ance
allocated
474
-
474
_940_
_-_
_940_
e services and design
allocated
270
-
270
_162_
_-_
_162_
and professional
allocated
402
-
402
_504_
_-_
_504_
events
allocated
93
-
93
_103_
_-_
_103_
ee expenses
allocated
-
-
-
_-_
_490_
_490_
eciation
time spent
61
25
86
_75_
_22_
_97_
12,538
6,370
18,908
_14,078_
_6,160_
_20,238_
pport and governance costs are either allocated as costs directly identifiable with the function or apportioned by staff time spent on those functions.
_pportionment of support and governance costs to fundraising and charitable activities_
D
i
r
e
c
t
c
o
s
t
s
%
o
f
t
o
t
a
l
S
h
a
r
e
o
f
S
h
a
r
e
o
f
d
i
r
e
c
t
c
o
s
t
s
s
u
p
p
o
r
t
c
o
s
t
s
g
o
v
e
r
n
a
n
c
e
c
o
s
t
s
£
£
£

n
d
r
a
i
s
i
n
g
3,508
1.90%
239
120
h
a
r
i
t
a
b
l
e
a
c
t
i
v
i
t
i
e
s
180,853
98.10%
12,299
6,250

t
a
l
184,361
12,538
6,370
ese costs are then further apportioned to fundraising and charitable activities in proportion to their respective share of the total direct costs.| |---|---| |

n
d
r
a
i
s
i
n
g
h
a
r
i
t
a
b
l
e
a
c
t
i
v
i
t
i
e
s

t
a
l|
D
i
r
e
c
t
c
o
s
t
s
%
o
f
t
o
t
a
l
d
i
r
e
c
t
c
o
s
t
s
£
3,508
1.90%
180,853
98.10%
184,361| 25 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory 9 Net income/(expenditure) for the year Notes to the accounts for the year ended 31 December 2021 (continued) |his is stated after charging/(crediting):
epreciation
rant audit fees
ccountancy fees

t
a
f
f
c
o
s
t
s
taff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
A
l
l
o
c
a
t
e
d
a
s
f
o
l
l
o
w
s
:
Cost of raising funds
Charitable activities
Support costs
Governance costs
ndependent examiner's fee|2021
£
840
1,200
1,020
180
2021
£
154,070
11,317
4,941
170,328
2,794
154,117
8,957
4,460
170,328|_2020_
_£_
839
1,200
840
240
_2020_
_£_
_163,000_
_12,460_
_5,277_
_180,737_
_-_
_167,029_
_9,939_
_3,769_
_180,737_| |---|---|---| 10 Staff costs No employee has employee benefits in excess of £60,000 (2020: Nil). The average number of staff employed during the period was 4.9 (2020: 5). The average full time equivalent number of staff employed during the period was 4.3 (2020: 4.6). The key management personnel of the charity comprise the trustees and the Research and Policy Director. The total employee benefits of the key management personnel of the charity were £41,350 including employer's pension contribution (2020: £40,000, not including pension). 26 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) ## 11 Trustee remuneration and expenses, and related party transactions Neither the trustees nor any persons connected with them received any remuneration. No trustee was reimbursed travel and accommodation expenses during the year (2020: £490). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil) with the exception of the transaction below. The charity entered into a joint project with two other parties one of which is Alp Analytica, a France based consultancy. Oliver Brown, a trustee of the charity, is the founder and a director of Alp Analytica. This company was chosen from a number of other organisations based on its specialism and following relevant procedures. Oliver Brown was not involved in the selection and decision processes. The total transaction value was £3,571 for consultancy fees. ## 12 Government grants The government grants recognised in the accounts were as follows: |Norwegian Ministry of Foreign Affairs grant
Covid-19 CJRS grant|2021
£
172,856
-
172,856|_2020_
_£_
_161,014_
_2,729_
_163,743_| |---|---|---| There were no unfulfilled conditions and contingencies attaching to the grants. ## 13 Corporation tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 27 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) **----- Start of picture text -----**
14 Fixed assets: tangible assets
Computer
equipment
Cost £
At 1 January 2021 3,359
At 31 December 2021 3,359
Depreciation
At 1 January 2021 1,679
Charge for the year 840
At 31 December 2021 2,519
Net book value
At 31 December 2021 840
At 31 December 2020 1,680
15 Debtors
2021 2020
£ £
Other debtors 48 -
Prepayments and accrued income 6,673 12,760
6,721 12,760
16 Creditors: amounts falling due within one year
2021 2020
£ £
Other creditors and accruals 3,682 6,036
3,682 6,036
**----- End of picture text -----**
28 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) ## 17 Analysis of movements in restricted funds **----- Start of picture text -----**
Balance at Balance at 31
1 January December
2021 Income Expenditure Transfers 2021
£ £ £ £ £
Direct charitable activities
British Ecological Society 1,590 (347) 1,243
Norwegian Ministry of
Foreign Affairs 24,444 172,856 (150,197) 47,103
Nahrein Network 324 (158) 166
LUSH - 5,235 (5,235) - -
Total 26,358 178,091 (155,937) - 48,512
Comparative period
Balance
at 1 Balance at
January 31 December
2020 Income Expenditure Transfers 2020
£ £ £ £ £
Direct charitable activities
British Ecological
Society - 1,890 (300) 1,590
Norwegian Ministry of
Foreign Affairs 13,016 161,014 (146,227) (3,359) 24,444
Knowledge
Management Fund - 10,328 (10,328) - -
Nahrein Network - 2,243 (1,919) - 324
Total 13,016 175,475 (158,774) (3,359) 26,358
**----- End of picture text -----**
_The funds transfer from restricted to unrestricted funds was due to the charity purchasing computer equipment to the value of £3,359._ Name of restricted fund Description, nature and purposes of the fund British Ecological Society to develop science, technology, engineering and mathematics (STEM) educational resources on conflict and the environment Knowledge Management Fund to analyse international norms on the environmental conduct of business enterprises operating in fragile and conflict-affected areas Nahrein Network to contribute remote sensing data to academic research on the ecotourism potential of the Iraqi marshlands Norwegian Ministry of Foreign grant for various specific projects related to the impact of war on Affairs environment and humanity 29 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) 18 Analysis of movements in unrestricted and designated funds |_a_
_t_
_i_
_v_
_e_
_p_
_e_
_r_
_i_
_o_
_d_
owntree
le Fund
_owntree_
_le Fund_
fund
_fund_|Balance
at 1
January
2021
£
26,625
-
26,625
_Balance_
_at 1_
_January_
_2020_
_£_
_10,607_
_790_
_11,397_|Income
£
23,660
40,695
64,355
_Income_
_£_
_23,872_
_52,500_
_76,372_|Expenditure
£
(11,369)
(40,695)
(52,064)
_Expenditure_
_£_
_(11,213)_
_(53,290)_
_(64,503)_|Transfers
£
-
_Transfers_
_£_
_3,359_
_-_
_3,359_|As at 31
December
2021
£
38,916
-
38,916
_As at 31_
_December_
_2020_
_£_
_26,625_
_-_
_26,625_| |---|---|---|---|---|---| Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds Designated Fund Joseph to be used as the charity sees fit to further its objects, for charitable purposes Rowntree Charitable only and within the bounds of charity law, not to be used for reserves Fund 30 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53 The Conflict and Environment Observatory ## Notes to the accounts for the year ended 31 December 2021 (continued) 19 Analysis of net assets between funds |gible fixed assets
t current assets/(liabilities)
al
_m_
_p_
_a_
_r_
_a_
_t_
_i_
_v_
_e_
_p_
_e_
_r_
_i_
_o_
_d_
_ngible fixed assets_
_t current assets/(liabilities)_
_al_|General
fund
£
840
38,076
38,916
_General_
_fund_
_£_
_1,680_
_24,945_
_26,625_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
48,512
48,512
_Restricted_
_funds_
_£_
_-_
_26,358_
_26,358_|Total 2021
£
840
86,588
87,428
_Total 2020_
_£_
_1,680_
_51,303_
_52,983_| |---|---|---|---|---| 31 Doc ID: e3ca9275dc09bc1b19ab04587b4e93ebc2cffe53