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2022-12-31-accounts

Legacy of War Foundation

Charity no 1174792

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Legacy of War Foundation

Year ending 31 Dec 2022

Page 1

Charitable objects:

The objects of the CIO are

  1. The relief of financial need and suffering among victims of war/armed conflict throughout the world in the form of providing funding and support to partner NGOs and implementation of independent projects in direct support of civilians affected by armed conflict

  2. To advance the education of the public and persons in authority concerning the prevention and reduction of armed conflict, in particular but not exclusively, by raising awareness of the terrible consequences of armed conflict through highlighting individual stories from conflict and post conflict areas, organising exhibitions, talks and school visits on issues related to armed conflicts.

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees present their annual report together with the financial statements of the company for the year 1"January 2022 —31st December 2022

Structure, governance and management

a. Constitution

Legacy of War Foundation was registered as a CIO on September 22nd 2017 and is a registered charity number 1174792. The principal object of the charity is the support of communities and individuals rebuilding lives after conflict and education/advocacy on wars' long-term impact

b. Trustees

Nick Stainthorpe - Chair Salvatore Petrone - Treasurer Esther Dakin-Poole (resigned on March 9, 2023) Lauren Felton Viv Guinness Shehan Hettiaratchy Leslie Knott Dawid Konotey-Ahulu

None of the Trustees were employed by the Trust or had a financial interest in any contract with the Trust. The Trust does not enter into any related party transactions without seeking advice and approval from the Charity Commission. Trustees are selected for their professional skills and experience across a variety of areas to which they can contribute: towards the effective running of the charity. When a vacancy occurs, a profile of the new Trustee Director is agreed, and various methods of finding suitable candidates are used

Legacy of War Foundation

Year ending 31 Dec 2022

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depending upon the expertise required. References are obtained for any new Trustee Director.

C. Organisational structure

The CEO, Giles Duley, was appointed by the Board and reports directly to them. The CEO is responsible for achieving the mission of the organisation by implementing the Trust's policy and strategy, and for all areas of its operations, including fundraising, charitable activities, and communications. The CEO is supported by a team of employees, volunteers and part time consultants.

d. Risk management

Risk assessments are carried out internally by the CEO and his team. Risks are analysed according to their potential impact together with actions that either have been or will be taken in mitigation. The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

e. Public benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit in determining their charitable activities for the year, in line with the Charity's aims and objectives. The Trustees are satisfied that all charitable activities during the year are for the benefit of the public and that the benefits of each and every charitable activity are clearly identifiable.

Objectives and Activities

We set up Legacy of War Foundation because we wanted to do things differently. Our localised, sustainable, beneficiary-led projects in Ukraine, Rwanda and Lebanon return power, funding and assets to the hands of the communities we work with.

We seek to challenge the traditional neo-colonial concepts in the aid sector through collaborative, localised and sustainable programming. We know the people best equipped to create change, and our greatest asset as an organisation, are our beneficiaries themselves - or, as we call them, partners. So we build projects from the group up with direct input from our partners, and aim for all our programs to be self-sustaining within five years.

As an organisation we stand for equal rights, equal opportunities and aim to set an example within the sector. We avoid the need for expensive offices or inflated wages, and ensure that 90% of the funds we raise go to our projects.

Legacy of War Foundation

Year ending 31 Dec 2022

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Review of activities for the year from 1st January 2022 - 31st December 2022

Land for Women: Rwanda, 2018 - present

Since 2018 the Land for Women program has empowered female genocide survivors in Rwanda through innovative land transfer and sustainable cooperative farming. This program has lifted entire families out of poverty, enabling women to reclaim their land and economic power. Through this initiative, we've witnessed tangible improvements in the lives of 25 women at Imboni Gikomero Cooperative. The original farm Icyizere Ruhanga Cooperative has enabled 35 women to set up their own cooperative savings and loan scheme which has facilitated health insurance and access to healthcare. Now they can afford to send their children to school.

The third farm group we are working with is the Abunzumumwe women in Gasabo District. Legacy of War Foundation provided the required loan of £1,250 for them to prove their commitment, this will remain in their cooperative bank account as seed capital for their activities. This farm will eventually allow for a cluster of farms to work together in the Gasabo district.

The next LFW cooperative farm will be based in Rwamagana District, where the need for projects like LFW is high.

Key Achievements

Land Ownership: Successfully allocated and purchased 1.4 hectares of land in Gikomero, Gasabo district for Imboni Gikomero Cooperative.

Poverty Reduction: Achieved a 390% increase in livelihood income per woman through smart farming practices.

Agricultural Productivity : Despite climate challenges, cooperatives achieved a 70% increase in productivity, adapting to climate change effects. Construction of the borehole has been key in enabling the co-ops to farm in the usually unproductive dry season. Food Security : Initiated programs to bolster food security, with notable improvements in children's nutritional status.

Gender Equality and Empowerment : Enabled women to become landowners, facilitated VSLAs (Village Savings and Loan Associations), and supported leadership roles within the community.

Environmental Conservation : Implemented climate-smart farming practices, achieved notable success in adapting to environmental challenges.

Future Focus (2023)

Looking ahead, our focus is on identifying partners and land for further new Land for Women farms, enhancing training programs on food security and nutrition, and further developing the Land for Women program in collaboration with our cooperatives. By 2025, we will have established 12 Land For Women and Land for All cooperatives across Rwanda, Burundi,

Legacy of War Foundation

Year ending 31 Dec 2022

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Lebanon, Iraq, Libya and DR Congo, reaching 360 direct beneficiaries and over 2100 people in the wider community.

Acknowledgments

We extend our gratitude to Evoca Foundation (formally Sage Foundation), Souter Charity Trust, Jephcott Charitable Trust, the Rwandan Governance Board, Gasabo District officials, MIGEPROF, Rwandan Land Management and Use Authority, the local community, and our individual donors. Above all, we're indebted to the women of Icyizere Ruhanga, Abunzumumwe and Imboni Gikomero Cooperatives, whose resilience and collaboration have been instrumental in Land for Women's success.

Ukraine Crisis Response: Ukraine, 2022 - present

When the full-scale invasion began we immediately reached out to organisations in our network who were already working on the ground. In the first phase of the project (Feb/Mar 22), our focus was on sharing resources and signposting to these Ukrainian NGOs to aid their fundraising. We additionally dedicated 3 months of sales from our No More War t-shirts to Ukrainian organisations, and supported corporate partners to identify local organisations to direct their support to.

By mid-March, partners supporting people with disabilities had highlighted issues sourcing replacement wheelchairs for those forced to abandon them while evacuating. Thanks to a crowdfunding campaign, as well as a fundraising concert in collaboration with SJM Concerts, John Thomson and Justin Moorehouse, we were able to source and distribute specialist mobility aids and accessories for children and adults with disabilities, ensuring their mobility and independence. The need for accessible evacuation transport also became apparent, and we subsequently purchased a fully-equipped secondhand ambulance in Germany for our partners, the disability-led organisation Fight For Right.

In June, our CEO and Operations Coordinator visited Ukraine to meet our existing partners, and conduct in-person visits. This enabled us to identify 2 further organisations to support for the second half of the year as part of our annual partnership with GISH and Random Acts, ‘Change a Life’. This campaign raised over $200000 from individual donors to fund humanitarian aid and residential shelters for women, children and LGBTQ+ people run by implementing partners Marsh Zhinok and Insight; to purchase additional ambulances; and to fund specialised aid for disability-led organisations. We also continued to distribute aid including medical equipment and supplies.

By the end of 2022, our Crisis Response had supplied £162087 in direct grants to Ukrainian organisations and a further 7 tons of aid worth in excess of £143460, with multi-year grant funding planned in some instances to enable our partners to operate securely.

We funded 136 6-week residential shelter placements in western Ukraine for displaced women, children and LGBTQ+ people; supported 3 months’ of residential support for 10 families and a further 28 young people from Luhansk displaced to Transcarpathia; and

Legacy of War Foundation

Year ending 31 Dec 2022

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provided wheelchairs, mobility devices and vital specialist accessories to more than 450 children and adults with disabilities. Our ambulances conducted over 350 evacuations for people with complex medical needs from frontline areas, while our generators provided emergency power to hospitals treating over 40000 children per year and supplied electricity to humanitarian aid distribution hubs to ensure their operation throughout the winter.

Based on our work and experience in Lebanon we were also able to provide ad-hoc support directly to civilians, including sourcing and importing a small number of custom-built high dependency wheelchairs for children, providing one-off grants for medical treatment, arranging temporary heating solutions for people spending the winter in damaged homes, and offering visa casework for families failed by the complex bureaucracy of the UK’s Homes for Ukraine scheme.

Our implementing partners in Ukraine have included: Insight, Marsh Zhinok, PO Keysers, GAR, Vostok SOS, Dzherelo Centre, Everybody Can UA, Grateful.UA, Palyanytsya and NGO Molotok.

We are immensely grateful for the support of GISH, Random Acts, Olia Hercules, Cook for Ukraine, Rankin and Hunger Magazine, SJM Concerts, John Thomson, Justin Moorehouse, Meds Peterson, The Hacienda, Alan Erasmus, Citizens of Humanity, Paul Stolper and the late Jamie Reid, AGOLDE, Public Offerings, Guerilla Movement, Roome Partners and the Ashley Family Foundation - and to every single one of well over the 5000 individual donors and GISH-ers who supported our Crisis Response.

Refugee Support: Lebanon, 2016 - present

Since 2016 our CEO Giles Duley has been managing a fund to support vulnerable Syrian families living as refugees in Lebanon. On the founding of LoWF, the managing of this project was taken over by the charity. In 2022, we continued to support three families in Lebanon, ensuring education, shelter and healthcare for those that otherwise would not have been supported. Ongoing inflation in Lebanon has continued to increase the cost of this project, but we remain committed to ensuring the young people involved in the project are able to complete their education.

Community Garden: UK, 2021 - present

In 2021 we secured funding for a small-scale UK-based project which would enable us to trial tools and techniques to support people with disabilities into market gardening as part of our future Land for All roll-out, provide integration and economic opportunities for people displaced by conflict overseas, and build connections between schools and community members and our international projects. Although our initial council site identified in early 2022 did not come to fruition, we have been temporarily operating activities out of an existing community site. These have included:

Legacy of War Foundation

Year ending 31 Dec 2022

Page 6

We also worked in conjunction with other local organisations to ensure people were signposted to other support where appropriate, and distributed surplus food to families.

Education & Advocacy: International, 2017 - present

As part of the Education and Advocacy strand of our work, our CEO Giles Duley regularly speaks and shows work at schools, universities, and in political and corporate settings. Legacy of War Foundation also supports and highlights artists affected by conflict.

In 2022, this included:

Legacy of War Foundation

Year ending 31 Dec 2022

Page 7

Reserves

The Trustees aim to keep sufficient funds in reserves to ensure the future of the charity, but otherwise it is their policy to keep reserves to a minimum to maximise the benefits of funds raised as expeditiously as possible. At the year end, the free reserves held were £51,799.

Financial Review

At the year end the charity held £266,811 in its bank accounts.

Legacy of War Foundation

Year ending 31 Dec 2022

Page 8

Independent examiner's report on the accounts

Section A
Independent Examiner’s Report		 Section A
Independent Examiner’s Report		 Section A
Independent Examiner’s Report		 Section A
Independent Examiner’s Report
Report to the trustees
On accounts for the year
ended
Set out in sections
Responsibilities and basis of
report
Charity Name
Legacy of War Foundation
31 December 2022 Charity no
(if any)		 1174792
A to C
I report to the trustees on my examination of the accounts of the above charity (“the
Trust”) for the year ended31 / 12 / 2022.
As the charity's trustees, you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under
section 145 of the 2011 Act and in carrying out my examination, I have followed all
the applicable Directions given by the Charity Commission under section 145(5)(b)
of the Act.

Independent examiner's The charity’s gross income exceeded £250,000 and I am qualified to undertake the statement examination by being a qualified member of .

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

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

Signed:
Name:
Relevant professional
qualification(s) or body (if
any):
Address:		 27 Oct 2023
VINCENT CHESHIRE
FCCA
6 BUNKERS COURT, UNION STREET, DUNSTABLE, BEDS, LU6 1PZ

Page 9

Legacy of War Foundation Legacy of War Foundation Legacy of War Foundation Charity No 1174792 CC16a
Annual accounts for the period
Period start date
1/1/2022		 To Period end 31/12/2022
Section A Statement of financial activities
Incoming resources (Note 3)
Income and endowments from:		 Unrestricte
Restricted Endowment Total funds
Prior year
£
£
£
£
£
Donations and legacies
Investments		 -
174,056-		 -
670,097-		 -
--		 -
844,152-		 -
298,629-
-
756-		 -
756-		 -
3-
Total
Resources expended (Note 6)
Expenditure on:
Charitable activities
Fundraising costs
Governance costs
Bank charges
Total
Net income/(expenditure) before
gains/(losses)
Net gains/(losses) on investments
Net income/(expenditure)
Extraordinary items
Transfers between funds
Other recognised gains/(losses)
Gains and losses on revaluation of fixed assets
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 investment
:
for the charity’s own use		 -
174,811-		 -
670,097-		 -
--		 -
844,908-		 -
298,632-
-
81,372-		 -
445,814-		 -
--		 -
527,186-		 -
256,452-
-
20,555-		 -
15,190-		 -
35,745-		 -
11,680-
-
15,365-		 -
--		 -
15,365-		 -
5,330-
-
158-		 -
650-		 -
808-		 -
168-
-
117,450-		 -
461,654-		 -
--		 -
579,104-		 -
273,631-
-
57,361-		 -
208,442-		 -
--		 -
265,804-		 -
25,001-
-
--		 -
--		 -
--		 -
-
57,361-		 -
208,442-		 -
--		 -
265,804-		 -
25,001-
-
--		 -
--		 -
--
-
--		 -
--		 -
-
--		 -
--		 -
--		 -
--		 -
-
--		 -
--		 -
--		 -
--		 -
-
57,361-		 -
208,442-		 -
--		 -
265,804-		 -
25,001-
-
8,195-		 -
37,567-		 - -
45,762-		 -
20,761-
-
65,556-		 -
246,009-		 -
311,566-		 -
45,762-

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Legacy of War Foundation

Accounts to 31 Dec 2022

Section B Balance sheet

Fixed assets Unrestricte
d funds
Restricted
income
funds
Endowment
funds
£
£
£		 Unrestricte
d funds
Restricted
income
funds
Endowment
funds
£
£
£		 Unrestricte
d funds
Restricted
income
funds
Endowment
funds
£
£
£		 Total this
year
Total last
year
£
£		 Total this
year
Total last
year
£
£		 Total this
year
Total last
year
£
£		 Total this
year
Total last
year
£
£
Intangible assets (Note 15)
Tangible assets (Note 14)
Heritage assets (Note 16)
Investments (Note 17)		 -
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
31,513-		 -
--		 -
31,513-		 -
--
-
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 -
--		 -
--		 -
--
Total fixed assets
Current assets
Stocks (Note 18)
Debtors (Note 19)
Investments (Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
Creditors: amounts falling due within
one year (Note 20)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after one
year (Note 20)
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)
Unrestricted funds
Revaluation reserve
Total funds
Signed by a trustee on behalf of all the trustees		 -
--		 -
31,513-		 -
--		 -
31,513-		 -
--
-
--		 -
--		 -
--		 -
--		 -
--
-
13,757-		 -
--		 -
--		 -
13,757-		 -
--
-
--		 -
--		 -
--		 -
--		 -
--
-
52,314-		 -
214,497-		 -
266,811-		 -
46,219-
-
66,071-		 -
214,497-		 -
280,568-		 -
46,219-
-
515-		 -
515-		 -
457-
-
--
-
65,556-		 -
214,497-		 -
280,053-		 -
457-
-
65,556-		 -
246,010-		 -
--		 -
311,566-		 -
45,762-
-
65,556-		 -
246,010-		 -
--		 -
311,566-		 -
45,762-
-
--
-
246,010-		 -
246,010-		 -
37,567-
-
65,556-		 -
65,556-		 -
8,195-
-
65,556-		 -
246,010-		 -
--		 -
311,566-		 -
45,762-
Signature Print Name Date of
Salvatore Petrone 27/10/2023

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Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by FRS 102.*

ü

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

The Trustees have considered the financial health of the Charity and believe, at the date of signing, the Charity will continue as a going concern for the foreseeable future.

Not applicable

Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note {N2}.

Yes* ü * -Tick as appropriate
No* ü
Please disclose:
(i) the nature of the change in accounting policy; N/A

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Legacy of War Foundation

Accounts to 31 Dec 2022

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant N/A information; and

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes
No		 ü * Tik it
ü -c as approprae

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No

ü * -Tick as appropriate ü

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Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:

· the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and

· the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless Offsetting required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Government grants The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants Donated goods are measured at fair value (the amount for which the asset could be Donated goods exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and Donated services and facilities are included in the SOFA when received at the value facilities of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs.

The value of any voluntary help received is not included in the accounts but is Volunteer help described in the trustees’ annual report.

Income from interest This is included in the accounts when receipt is probable and the amount receivable

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Legacy of War Foundation

Accounts to 31 Dec 2022

Income from interest, This is included in the accounts when receipt is probable and the amount receivable royalties and dividends can be measured reliably. Income from Membership subscriptions received in the nature of a gift are recognised in membership Donations and Legacies. subscriptions Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Insurance claims are only included in the SoFA when the general income recognition Settlement of insurance criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments losses and any gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and support costs its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Grants with performance
conditions		 Where the charity gives a grant with conditions for its payment being a specific level
of service or output to be provided, such grants are only recognised in the SoFA
once the recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions		 Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Redundancy cost
Deferred income		 The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
Creditors The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments		 The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year.
use by charity
They are valued at cost.
Tangible fixed assets are depreciated on a straight line basis over 3 years.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9.6.1.4.
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Legacy of War Foundation

Accounts to 31 Dec 2022

Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted investments unless fair value
cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with
a maturity date of less than 1 year are treated as current asset investments
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at		 ü ü ü
Yes
No
N/a
ü ü ü
Yes
No
N/a
ü ü ü
Yes
No
N/a
ü ü ü
Yes
No
N/a
ü ü ü
Yes
No
N/a
ü ü ü
Yes
No
N/a
Debtors

settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be received.
ü
ü
ü
Current asset
investments
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
They are valued at fair value except where they qualify as basic financial
instruments.
ü
ü
ü		 ü ü ü
ü ü ü
Yes
No
N/a
ü ü ü

Page 16

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont)

Note 3
Donations
and
Analysis of income
Analysis
Unrestricte
f
Restricted Endowmen
f
Total funds
Prior year
£
£
Donations and gifts - 160,299- -670,097- -
--		 - 830,395- -298,629-
Gift Aid -
13,757-		 -
--		 -
--		 -
13,757-		 -
--
Total
Income from
investments:
Interest income
Total
TOTAL INCOME
Note 4 - The Charity received no Government grants		 Total - 174,056- -670,097- -
--		 - 844,152- -298,629-
Interest income -
756-		 -
--		 -
--		 -
756-		 -
3-
-
756-		 -
--		 -
--		 -
756-		 -
3-
- 174,811- -670,097- -
--		 - 844,908- -298,632-

Page 17

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts Section C Notes to the accounts (cont) (cont) (cont)

Note 5 Donated goods, facilities and services
Seconded staff
Use of property
Other
This year
Last year
£
£
-
--
-
--
-
--
-
--
-
29,974-
-
--
-
--		 -
--
-
--		 -
--
-
29,974-		 -
--
This year -
29,974-		 -
--
Last year
Please provide details of the accounting
policy for the recognition and valuation of
donated goods, facilities and services.		 Donated goods are valued at the estimated resale
value at the point of donation		 N/A
Please provide details of any unfulfilled
Please give details of other forms of other		 N/A
N/A
N/A N/A
N/A N/A

Page 18

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Restricted Restricted
Unrestricted income
funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - 20,555- - 15,190- - 35,745- - 11,680-
raising funds: - -- - -- - --
Total expenditure on raising funds - 20,555- - 15,190- - 35,745- - 11,680-
Expenditure on
charitable
activities		 Activities directly undertaken
Grant funding of activities		 - 81,372- - 283,727--
162,087 -		 365,099-
162,087-		 - 256,452-
Total expenditure on charitable
activities		 - 81,372- - 445,814-- 527,186- - 256,452-
Note 6 Analysis of expenditure Analysis of expenditure
Analysis Unrestricted
funds
Restricted
income
funds
Total funds
Prior year
£
£
-
20,555-
- 15,190- -
35,745-
-
11,680-
-
--
-
--
-
--
Expenditure on
raising funds:		 Incurred seeking donations -
20,555-		 - 15,190- -
35,745-		 -
11,680-
-
--		 -
--		 -
--
Total expenditure on raising funds -
20,555-		 - 15,190- -
35,745-		 -
11,680-
Expenditure on
charitable
activities		 Activities directly undertaken -
81,372-		 -283,727 --
365,099-		 - 256,452-
Grant funding of activities 162,087 -
162,087-
Total expenditure on charitable
activities		 -
81,372-		 -445,814 --
527,186-		 - 256,452-
Other information:
Analysis of expenditure on charitable activities
Activity or Activities undertaken directly Grant Support Total this
£ £ £ £
Land for Women 69,898 0 5,952 75,850
Lebanon project 24,078 0 2,050 26,128
Community Garden 14,973 0 1,275 16,248
Ukraine Crisis Resp o
211,020		 162,087 31,770 404,878
No More War 3,762 0 320 4,082
Other Activities 0 0 0
Total 323,731 162,087 41,368 527,186
Note 7 - There were no extraordinary items
Note 8 - The Charity received no funds as agent
Note 9 Governance costs
Governance cost
Grand total
£
Governance cost
Grand total
£
Bank charges -
156-
Insurance -
806-
Admin support -
14,394-
Total -
15,356-

Note 10 - The independent examiner is not charging for his review.

Page 19

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

11.1 Staff Costs
This year Last year
£ £
Salaries and wages - 45,951- - 29,666-
Social security costs - 4,209- - 5,102-
Pension costs (defined contribution scheme) - 2,252- - 2,837-
Total staff costs - 52,411- - 37,605-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Not applicable

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Please provide the total amount paid to key management personnel (includes trustees and senior £32,428 management) for their services to the charity

11.2 Average head count in the year The parts of the charity in which the employees work

This year
Number		 Last year
Number
Fundraising - -- - --
Charitable Activities - 4- - 4-
Governance - -- - --
Other - -- - --
Total - 4- - 4-

Note 12 - The Charity does not operate its own pension scheme

Page 20

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis Grants to institutions Grants to individuals Support costs Total
£ £
Ukraine Crisis Response
13.2 Grants made to institutions		 -
158,661-		 -
3,426-		 -
12,800-		 -
174,887-
My charity has made grants to particular institutions that are material in the context of
its grantmaking. Details of the institution supported, purpose of the grant and total paid
to each institution is available on the charity's web site.		 Yes Please provide
details of charity's
URL.
No Provide details
below
www.legacyofwarfoundation.com/ukrainecrisis-4
Names of institution Purpose Total amount of
grants paid £
Public Organisation (PO) Molotok To fund humanitarian aid and psychological support for Ukrainian
internally displaced persons (IDPs) in Transcarpathia		 -
58,466-
PO Keysers To support Keyers/Casers’ ongoing medical and evacuation work in
Ukraine, funding fuel and servicing for vehicles; essential supplies; and
team costs including travel and accommodation.		 -
4,411-
PO Insight To fund four Insight/Women’s March emergency shelters for women
and LBGTQ+ people in Lviv and Chernivtsi for six months; and the
purchase of a diesel generator to provide power to Insight’s
humanitarian hub.		 -
45,045-
Ukrainian Red Cross To fund medical support for Ukrainiain civilians affected by the invasion -
11,482-
Vostok SOS To fund humanitarian aid and evacuations for Ukrainiain civilians
affected by the invasion		 -
12,859-
Everybody Can UA To fund activities supporting Ukrainian children and young people
displaced by the invasion		 -
1,201-
PO GAR To part-fund the purchase of 50 active wheelchairs for individuals in
Ukraine with spinal cord injuries		 -
25,197-
Total grants to institutions in reporting period -
158,661-

Page 21

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation
Freehold land &
buildings
£		 Other land &
buildings
£		 Plant,
machinery and
motor vehicles
£		 Fixtures, fittings and
equipment
£		 Total
£
At the beginning of the year
Additions
Revaluations
Disposals
Transfers *		 -
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 -
37,209-		 -
--		 -
37,209-
-
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 -
--		 -
--		 -
--
At end of the year
14.2 Depreciation and impairments
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
14.3 Net book value*
Net book value at the beginning of the year
Net book value at the end of the year		 -
--		 -
--		 -
37,209-		 -
--		 -
37,209-
-
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 5,696 -
--		 -
5,696-
-
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 -
5,696-		 -
--		 -
5,696-
-
--		 -
--		 -
--		 -
--		 -
--
-
--		 -
--		 -
31,513-		 -
--		 -
31,513-

Note 15 - The Charity has no intangible assets Note 16 - The Charity has no heritage assets Note 17 - The Charity has no investment assets Note 18 - The Charity has no stocks

Page 22

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or
prepayments.
19.1 Analysis of debtors
HMRC - Gift Aid
This year
£		 Last year
£
-
13,757-		 -
--
Total -
13,757-		 -
--

19.2 The Charity has no material debtors recoverable more than a year after the reporting date.

Page 23

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

20.1 Analysis of creditors

20.1 Analysis of creditors
Amounts falling due Amounts falling due
within one year after more than one year
This year Last year This year Last year
£ £ £ £
Other creditors - 515- - 457- - -- - --
Total - 515- - 457- - -- - --

Note 21 - There are no provisions for liabilities and charges Note 22 - There are no other disclosures for debtors, creditors and other basic financial instruments Note 23 - There are no contingent liabilities and contingent assets

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
This year Last year
£ £
Cash at bank and on hand - 266,811- - 46,219-
Total - 266,811- - 46,219-

Note 25 - The Charity has no financial instruments other than cash and the creditor was paid within 30 days of the year end.

Note 26 Events after the end of the reporting period

Please provide details of the nature of the event

There are no events after the balance sheet date that require adjustment in these accounts

Page 24

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds

charity; and UR - unrestricted funds
Fund Fund
Type PE, EE
**R or UR ***		 Purpose and Restrictions balances
brought		 balances
carried
forward Income Expenditure forward
Fund names £ £ £ £
Unrestricted funds UR - 8,195- - 174,811- - 117,450- - 65,556-
Land for Women R For the purchase of land, training and running costs of our Land
for Women project in Rwanda		 - 36,778- - 98,022- - 73,067- - 61,733-
Lebanon project R For all costs from our refugee support work in Lebanon - -- - 691- - 691- - 0-
Community Garden R For all costs from our community gardening project in Hastings,
UK		 - 789- - 69- - 858- - --
For ongoing crisis response supporting marginalised civilians in
Ukraine Crisis Response (all) R Ukraine, including people with disabilities, children and LGBTQ+
people		 - -- - 570,056- 385,777 - 184,278-
UoB Funded Intern R To fund a 90 hour internship for a student intern hired through
University of Bristol		 - -- - 1,260- - 1,260- - --
Other funds N/a N/a - -- - -- - -- - --
Total Funds - 45,762- - 844,908- - 579,104- - 311,566-

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds

Fund Fund
Type PE, EE
**R or UR ***		 Purpose and Restrictions balances
brought		 balances
carried
forward Income Expenditure forward
Fund names £ £ £ £
Unrestricted funds UR - 7,853- - 61,587- - 61,244- - 8,195-
Restricted funds R - 12,908- - 237,045- - 212,386- - 37,567-
Other funds N/a N/a - -- - -- - -- - --
Total Funds - 20,761- - 298,632- - 273,630- - 45,762-

Page 25

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

27.3 Transfers between funds
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
27.4 Designated funds
Planned use Purpose of the designation Amount

Page 26

Legacy of War Foundation

Accounts to 31 Dec 2022

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)

Page 27

Legacy of War Foundation

Accounts to 31 Dec 2022