OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

01/23 - 12/23

TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

Legacy of War Foundation Charity no 1174792 www.legacyofwarfoundation.com

Legacy of War Foundation

2023

CONTENTS

PAGE 1: A LETTER FROM OUR CEO

PAGE 2: OUR CHARITABLE OBJECTIVES

PAGE 3-4: STRUCTURE, GOVERNANCE AND MANAGEMENT PAGE 5: LAND FOR WOMEN

PAGE 11: UKRAINE CRISIS RESPONSE

PAGE 14-15: REFUGEE SUPPORT & COMMUNITY GARDEN PAGE 16: EDUCATION AND ADVOCACY PAGE 18: FUTURE PLANS PAGE 19: FINANCIAL REVIEW PAGE 21: REFERENCE AND ADMINISTRATION PAGE 22: INDEPENDENT EXAMINER’S REPORT PAGE 23: FINANCIAL STATEMENTS

Legacy of War Foundation

2023

A LETTER FROM OUR CEO

Sometimes it’s easy to question why we do what we do. As the world seems increasingly engulfed in conflict and war it can feel like we are fighting an impossible fight. But through my own experiences, what I have learnt is to focus on the things we can control each day.

At Legacy of War Foundation, that focus has enabled us to grow 26% over the last two years, and it has meant that we are now able to support more projects, individuals and local partners than ever before. It has enabled us to more than double the size of our Land for Women (LFW) program in Rwanda, which is now reaching over 150 rural families and their wider communities. It has helped us to reach thousands of Ukrainians with primary healthcare and specialist assistance. It has allowed us to advocate on a global stage, sharing the stories of civilians and artists affected by conflict at exhibitions in Paris and New York, and at speaking engagements across the world. And it has meant that we are able to develop our team, leaving us able to embrace even greater - and more sustainable - growth in the years to come.

So rather than questioning ‘what can we do’, we are asking ourselves and those we work alongside: what more can we do? It is that

approach we look forward to continuing in 2024 as we expand our programming in Ukraine to take a longer-term approach to critical in-country capacity building; as we look to identify new regions and groups for the Land for Women model; and as we continue to work reflectively and collaboratively to develop sustainable solutions for communities.

None of this is possible without our donors and it means a lot to us that we are building strong and lasting partnerships with all of you, creating a shared vision for our projects and for a better world. Across the following pages, I hope you will get a sense of the impact we have made in the last year and be reminded of what we can achieve when we work together.

Giles Duley

1

Legacy of War Foundation

2023

CHARITABLE OBJECTIVES

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 2023

The Trustees present their annual report together with the financial statements of the company for the year, January 2023 —31st December 2023

2

Legacy of War Foundation

2023

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 Lauren Felton

Viv Guinness Shehan Hettiaratchy Leslie Knott

Esther Dakin Poole (resigned as a trustee in March 2023) Dawid Konotey-Ahulu (resigned as a trustee in May 2024) Peter Flynn (joined as a trustee in March 2024)

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

3

Legacy of War Foundation

2023

STRUCTURE, GOVERNANCE AND MANAGEMENT CONT’D

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.

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.

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.

OBJECTIVES AND ACTIVITIES

We set up the 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 work to ensure that 90% of the funds we raise go to our projects.

4

Legacy of War Foundation

2023

LAND FOR WOMEN: RWANDA, 2018 - PRESENT

Land for Women (LFW) transforms the lives of rural women living in poverty by removing the barriers that prevent women from empowering themselves. We purchase land and give it to the Cooperatives, while providing access to finance, training and 5 years working in partnership with LOWF.

During 2023, the fully fledged Land for Women project entered its third year, demonstrating mature and effective operations. Our inaugural cooperatives, Icyizere and Imboni, farmed 3 agricultural seasons with full independence. The groups self-financed farm inputs, lined up their own markets and set market prices, determined their own crop plans, increased productivity levels compared to the previous

year and opted to grow higher value crops such as passionfruit and tamarillo.

The installation of permanent infrastructures at both farms was completed, ensuring the ability to withstand the challenge of climate change. Cooperative members reached out into their communities, sharing training in climate smart farming with local farmers and donating farm produce to disadvantaged families.

In August we held our first LFW Conference entitled ‘ Breaking the Barriers to Women’s Empowerment ’, an educational event connecting LFW farmers with thought leaders from Rwanda’s government, business and civil society. We also began onboarding three new Cooperatives. With momentum in full swing, project data from 2023 illustrated LFW’s powerful impact.

5

Land for Women photos by Alice Kayibanda

Legacy of War Foundation

2023

KEY ACHIEVEMENTS

Training

Poverty Reduction

During this year LOWF provided training to 122 women farmers in Health, Cookery and Nutrition, Gender Equality and Women’s Economic Empowerment, First Aid Training, Planning the Agricultural Season, Harvest and Post Harvest Management, Pest and Disease Control, Business and Finance.

Both Icyizere and Imboni Cooperatives attended training on Nutrition and Cookery, partaking in preparation of a balanced meal to be shared in the community. First Aid Training with the Red Cross was offered and ongoing agronomy support is at the farms.

All 5 Cooperatives also took part in a brand new Gender Assessment with individual focus groups to understand the gender dynamics and how it impacts the women’s work at the farms and their interpersonal dynamics at home. The purpose of this research is to inform a program to engage men as allies into the LFW program.

For the Imboni and Icyizere women and their 232 children supported through LFW, average earnings increased 41% on the previous year. Thanks to climate resilient farm systems, their households maintained stable food security and incomes even during drought shocks; children of cooperative members maintained consistent school attendance; and all women can now afford their own health insurance.

Through sharing data of LFW’s impact, and arranging farm visits from government bodies, we gained enthusiastic support from the Rwanda Governance Board and local government who put Legacy of War Foundation forward as one of the most impactful NGOs operating in Gasabo District and the city of Kigali, inviting us to sit on advisory boards for government policy on poverty reduction and sustainable development. We look forward to building on these successes in the coming year.

Land for Women contributes to 11 of the United Nations’ Sustainable Development Goals

6

Legacy of War Foundation

2023

Economic Empowerment

LFW farmers used cooperative profits to act on entrepreneurial goals. 33 women across Imboni and Icyizere set up sideline businesses - leasing land for food production, operating shops selling food and household products, and managing telecom airtime and money transfers. 43 women across both cooperatives independently acquired livestock assets including goats and cows. These independent business and livestock ventures demonstrate the wome’s capacity to utilise LFW farms as a springboard for financial mobility, increasing their control and decision making over productive and agricultural resources in their homes and communities.

Food Security

Previously children across both farms were either at risk of malnutrition, or at risk of death from malnutrition. Through the introduction of cows at Icyizere, and increased numbers of cows at Imboni, all children included milk in their diet. Women took home farm produce to share with their families. Now all children are in good health and malnutrition has been eradicated completely. Cooperative members contributed to food security into the community through provision of affordable produce at local markets, and LFW farmers donated 650kg of produce to 70 community members suffering from poverty and malnutrition.

7

Legacy of War Foundation

2023

Sustainable Land Management

The setup of rainwater harvesting systems at the farms enabled continuous irrigation and crop production, even during drought shocks and Rwanda’s dry season, a time when thousands of smallholder farmers go hungry because they are unable to irrigate crops. The installation of cows and cow shelters, enabled both farms to become self-sufficient in manure production used as a natural fertiliser. Farms became self-sufficient in mulch production helping to suppress weeds, and lock-in soil moisture to build soil health. Soil samples showed significant improvements in organic matter across both farms, enabling women to cut the use of chemical fertilisers by 50% placing them on track to achieve organic soil and farm produce by the end of the following year.

Expanding Land for Women

Land for Women was founded as a scalable model with potential to reach thousands of women. Program results this year confirmed significant impact in the lives of Rwandan women, indicating our readiness to move out of the project’s pilot phase, into a new phase of expansion. In 2023 we developed partnerships with 3 new groups of women who come from hardship, but demonstrate a strong group spirit, immense determination and a business mindset. We located 3 plots of land for the new cooperatives, and initiated the process of buying the land which will complete early in 2024. Two of the cooperatives are located in Rwamagana District - an area known for drought, extensive deforestation and harsh climatic conditions.

8

Legacy of War Foundation

2023

NEW LAND FOR WOMEN COOPERATIVES

Abunzumumwe

Meaning ‘United’, Abunzumumwe is a group of 34 women from families experiencing conflict and gender based violence. They came together to receive psychological support through counselling and conflict management but always dreamed of being a cooperative and farming for the market.

Abatingingwa Munyiginya

Translating as ‘We’re on it!’, Abatingingwa is a group of 30 women who tried to make a living through agriculture but could only access unused plots of land whilst up for sale. Having to move each time the land was sold kept them trapped in a cycle of low productivity and minimum profit.

Mbere Heza Musha

Meaning ‘Better Future’, Mbere Heza Musha is a group of 30 women from Rwanda’s most deprived socioeconomic backgrounds, who came together in agribusiness on rented land despite lacking access to agricultural training or inputs to kickstart their operations.

9

Legacy of War Foundation

2023

ACKNOWLEDGEMENTS

We extend our gratitude to Evoca Foundation, Navigatr, the Addax Oryx Foundation, the Souter Charity Trust, the Craignish Trust, the Jephcott Charitable Trust, the Charles Hayward Foundation, the Cumber Family Charitable Trust, the Eleanor Rathbone Trust, the Peter Stebbings Memorial Trust, the Rwanda 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, Imboni Gikomero, Abatingingwa and Heza Musha Cooperatives, whose resilience and collaboration have been - as always - instrumental in Land for Women’s success.

“

I joined LFW because I was known to be one of the poorest women in the area. Since the genocide, my son and I have not had secure accommodation. In the two years since I joined LFW, so many things have changed, but after receiving income, the biggest change is that I started building a house. This is the greatest dream of my life so far. The food problem is also solved now.

JACQUELINE, IMBONI COOPERATIVE

10

Legacy of War Foundation

2023

UKRAINE CRISIS RESPONSE: 2022 - PRESENT

Since 2022, when the full-scale invasion began, we’ve been working with organisations in our network with a focus on sharing resources, signposting to Ukrainian NGOs and aiding their fundraising.

In 2023 we delivered £194,708 of grants and aid to our partners in Ukraine including purchasing three new fully-equipped ambulances, large-scale generators for hospitals, specialist medical equipment, supplies donated by NHS trusts, period products, water purification supplies, and wheelchairs and other mobility aids.

We 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 40,000 children per year and supplied electricity to humanitarian aid distribution hubs to ensure their operation throughout the winter.

As part of our commitment to localisation, 28% of our expenditure was allocated as direct grant-making to our partners.

We’ve utilised our collaborative working model and cross-border partnerships to connect these organisations with colleagues in international NGOs to provide the support and training they need to scale up their operations, and provided assistance to facilitate their direct fundraising overseas to ensure the sustainability of their operations. Working closely with experienced local partners ensures organisations with local experience can continue delivering crucial aid to those who need it the most.

We work closely and collaboratively with these partners: in 2023, LoWF undertook 5 trips to Ukraine during 2023 to build relationships on the ground, assess our work and develop our future programming including prosthetic & orthotic provision and training.

Ukraine photos by Giles Duley

11

Legacy of War Foundation

2023

KEY ACHIEVEMENTS

Medical Care

Evacuation/Crisis Response

Our ambulances, partners and funding have facilitated remote medical support for people living in liberated areas close to the frontline areas in Kharkiv, Donetsk, and the Kherson region We connect rural communities with clinicians around the currently, enabling access to consultations, express tests, cardiograms, ultrasound examinations, medicine and prescriptions, and onward referrals. Over 3,000 patients - predominantly women and older people - have been treated.

2023 has seen hundreds of supported evacuation missions for adults and children with disabilities and complex needs. Following the destruction of the Kakhovka Dam in June 2023, our ambulances were some of the first to reach the banks of the Dnipro in Kherson to help people escape, and within days we’d arranged supplies to purify over 800,000 litres of drinking water.

12

Legacy of War Foundation

2023

Shelters & Support

LoWF has partnered with Insight and Marsh Zhinok to support four residential shelters for women and LGBTQ+ people, which will provide emergency accommodation as well as medical and psychosocial support to over 1000 internally displaced people and families in the next 12 months.

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

ACKNOWLEDGEMENTS

Our fantastic 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, Alisa Timoshkina, Cook for Ukraine, Rankin and Hunger Magazine, Pest Control Office, SJM Concerts, John Thomson, Justin Moorehouse, Paul Stolper and the late Jamie Reid, the Noteman-Jones Foundation, Toklas Bakery, The Hacienda, Navigatr, Traveledge, Citizens of Humanity - and to every single one of the well over 5000 individual donors and GISH-ers who have supported our Crisis Response.

13

Legacy of War Foundation

2023

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 2023, 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 - 2023

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. Its aim was to provide integration and economic opportunities for people displaced by conflict overseas, and build connections between schools and community members and our international projects.

14

Photos by Suz Horgan

Legacy of War Foundation

2023

In partnership with local organisations and community groups we embarked on bringing disused urban spaces back to life. We included the community to give them a feeling of autonomy and ownership over the spaces and as we struggled to locate a suitable site we redirected our energy into a timetable of activities and events hosted through the Pocket Park, which welcomed over 2,000 attendees in 2023 alone. During the year we also partnered with Hastings Food Action to provide 430 free meals to asylum seekers in local temporary accommodation. However, we know the real impact of a project like this can’t be quantified just in numbers.

Hundreds of people in one of the most deprived areas of the county have had extended access to a completely free community space for 2 years. Children have developed a love of growing by cherishing their own edible mahogany cuttings (who knew the leaves taste just like BBQ crisps?) and taking turns maintaining frog habitats to learn about their life cycles.

The site has recognised the importance of culturally appropriate foods - and a taste of home! - in planting its international herb garden with input from the community. We’ve been able to signpost vulnerable families to vital services during a cost of living crisis, including helping refugees from Ukraine and Syria to access free food, and supporting women to reach domestic violence services.

Earlier in 2023, 30 families went to visit the renowned local gardens Great Dixter (for some young people, the first time they’d even visited wild woodland), and our team member has even been able to complete a gardening qualification with their horticulturalist alongside her employment. In mid 2023 we understood there was no possibility for us to obtain a permanent location due to a lack of suitable sites and an increase in land prices, and the decision was made to close out the project. We worked in conjunction with local partners to hand over our programming and provide new opportunities to staff and volunteers, signposting the families we worked with and distributing surplus food to families.

15

Legacy of War Foundation

2023

EDUCATION & ADVOCACY: 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. In 2023 he had over a dozen talks and exhibitions highlighting the work of Legacy of War Foundation and advocating its causes. Legacy of War Foundation also contributes to research and media regarding conflict and disability issues, and supports and highlights artists affected by war.

Jan Giles Duley and Médecins Sans Frontières launched an exhibition in Paris featuring the stories of Palestinian amputees photographed in Gaza during a 2022 visit.

Feb In collaboration with Aesop Foundation we held an advocacy event for Land For Women, bringing together supporters and changemakers for dinner and discussion.

March In partnership with UNHCR, Giles Duley visited the Dadaab Refugee Camp in Kenya to document stories of Sudanese refugees. He also spoke to students and faculty at James Madison University’s Center for International Stabilization and Recovery on using photography as a medium to explore how war affects the lives of civilians.

April For International Mine Awareness Day, Duley addressed the Mine Action Cannot Wait Symposium at UNHQ. He was also invited to speak at Humanitarian Networks and Partnerships Week session “Inclusion Framing session: Connecting the dots with AAP, Localization, Gender and Protection”, and met with the Head of OCHA Geneva, the Assistant Secretary-General and Head of the United Nations Development Coordination Office to further advocate for localisation in humanitarian action.

16

Photo by David Watkins

Legacy of War Foundation

2023

M ay We participated in a review of the Special Representative of the SecretaryGeneral for Children and Armed Conflict’s report Towards Greater Inclusion: A Discussion Paper on the CAAC Mandate and Children with Disabilities in Armed Conflict . In Ukraine, we took longterm Legacy supporter and GISH founder Misha Collins to visit Ukraine with our partners UNITED24, raising over $440,000 for humanitarian demining in Ukraine. On this trip, Giles and Misha also met with Ukrainian President Zelenskyy to discuss the importance of demining and the work of Legacy of War Foundation. June Giles Duley contributed to the UN Special Rapporteur on the rights of persons with disabilities’ third report on “Peacebuilding and the inclusion of persons with disabilities”.

Aug Our UK team visited Rwanda for our Land For Women conference ‘Breaking Down Barriers to Women’s Empowerment: A Celebration of Land for Women’ which brought together government and civil society actors as well as African female entrepreneurs including our LFW farmers. On this trip Giles Duley also met with the UN Resident Coordinator’s office to discuss the needs of people with disabilities.

Oct We worked with Rankin’s HUNGER

Magazine to identify and commission four Ukrainian photographers to chronicle their experiences for their Issue 29: Going Underground.

In partnership with Humanity & Inclusion (HI), Duley travelled with Chad to document the experiences of Sudanese refugees with disabilities. The visit investigated ways for LoWF to work alongside HI and UNHCR to deliver targeted support for people with disabilities, including through the training and procurement of specialist mobility aids. Duley also delivered a video message to open Day 2 of the “Third Global Conference on Victim Assistance (VA) in a Disability Rights Context: For Greater Inclusion” in Cambodia.

Dec To mark International Day of Persons with Disabilities, Duley participated virtually in “Towards Greater Inclusion: Better Protecting Children with Disabilities in Armed Conflict”, organised by the Office of the UN Special Representative of the Secretary-General for Children and Armed Conflict. The event sought to bridge the gap between child protection and disability inclusion actors, and provided a platform for policy discussions and encouraged dialogue and information exchange for the effective protection of children with disabilities in armed conflict.

17

Photo by Alice Denny

Legacy of War Foundation

2023

FUTURE PLANS 2024-26

Our work in Ukraine increasingly looks to longer-term models that will facilitate meaningful capacity development. While we’ll continue to support our existing partners, from 2024 we’ll also build on what we’ve learnt through the delivery of primary healthcare with targeted diagnostics facilities to improve access in rural and frontline communities. We are also reviewing our 2019 project, training Syrian prosthetists, with the intention of finding effective ways to tackle the shortage of skilled Ukrainian prosthetics and orthotics professionals.

Having onboarded three new Land for Women cooperatives this year, 2024 will see the program focused on land acquisition and early-stage training while our team raise funds to launch our next new farms in 2025. Our aim is to initiate a 2-year fundraising/onboarding cycle to enable a modular expansion of the farms based around one central hub which will provide shared spaces for education, harvest processing and childcare. We are now actively seeking new opportunities to expand the program outside of Rwanda, and currently in early stage talks with partners in Canada and Democratic Republic of the Congo. By 2050 Land for Women will have helped 100,000 women into land ownership and stable incomes.

In 2023 we launched the Core, a new funding initiative designed to completely separate overhead and organisational costs from our individual donor fundraising. In the first year of the project, a small group of businesspeople and philanthropists committed over £45,000 and joined an advisory board to help steward Legacy’s growth in the coming years. Over the next year, we’ll be able to utilise this ongoing support to build our team with an improved communications and events structure. By 2026, the support of the Core will ensure that 100% of the funds we raise through individual donors go directly to our projects around the world.

18

Legacy of War Foundation

2023

FINANCIAL REVIEW

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. We also utilise our Core funding model, which brings together a small group of philanthropists to separately fund overhead spending and organisational development, to maintain financial stability. Accordingly, for 2024, the Trustees identified a reserves target of 6 months’ unrestricted/Core expenditure. At the year end, the free reserves held were £30,494, equating to 3 months’ unrestricted expenditure. Trustees are keeping the level under review and a strategy is underway to build up the level of unrestricted reserves to the charity’s target level.

19

Legacy of War Foundation

Report of the trustees

For the year ended 31 December 2023

Reference and administrative information set out on page 21 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees 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 trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 30 October 2024 and signed on their behalf by

Salvatore Petrone

Salvatore Petrone - Trustee

20

Legacy of War Foundation

Reference and administration

Reference and administration Reference and administration
For the year ended 31 December 2023
Charity number 1174792
Registered office and Adelaide House
operational address 23 Grand Parade
St. Leonards-On-Sea
TN37 6DN
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Nick Stainthorpe Chair
Salvatore Petrone Treasurer
Esther Dakin-Poole resigned 9 March 2024
Lauren Felton
Peter Flynn appointed 19 March 2024
Vivienne Guinness
Shehan Hettiaratchy
Leslie-Ann Knott
Dawid Konotey-Ahulu resigned 13 May 2024
Chief executive officer Giles Duley
Bankers CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

21

Independent examiner's report

To the trustees of

Legacy of War Foundation

I report to the trustees on my examination of the accounts of Legacy of War Foundation (the CIO) for the year ended 31 December 2023, which are set out on pages 23 to 39.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO’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 statement

Since the CIO’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving 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.

Dougal Howard

Date: 30 October 2024 Dougal Howard ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

22

Legacy of War Foundation

Statement of financial activities

For the year ended 31 December 2023

Restricted Unrestricted
Note
£
£
Income from:
Donations and legacies
3
81,301
120,678
Charitable activities
4
257,199
550
Other trading activities
5
153,887
19,816
Investments
-
2,747
Total income
492,387
143,791
Expenditure on:
Raising funds
-
59,492
Charitable activities
319,057
113,400
Total expenditure
6
319,057
172,892
Net income and net movement in funds
9
173,330
(29,101)
Reconciliation of funds:
Total funds brought forward
278,423
65,556
Total funds carried forward
451,753
36,455		 Restated
2023
2022
Total
Total
£
£
201,979
492,531
257,749
261,623
173,703
90,000
2,747
755
636,178
844,909
59,492
33,395
432,457
513,297
491,949
546,692
144,229
298,217
343,979
45,762
488,208
343,979

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts.

See note 18 for details of the prior year restatement.

23

Legacy of War Foundation

Balance sheet

As at 31 December 2023

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
14
Net current assets
Net assets
15
Funds
16
Restricted funds
Unrestricted funds
Total charity funds		 £
10,654
365,963
376,617
(11,763)		 2023
£
123,354
364,854
488,208
451,753
36,455
488,208		 Restated
2022
£
63,924
13,757
266,811
280,568
(513)
280,055
343,979
278,423
65,556
343,979

Approved by the trustees on 30 October 2024 and signed on their behalf by

Salvatore Petrone

Salvatore Petrone - Trustee

24

Legacy of War Foundation

Statement of cash flows

For the year ended 31 December 2023

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
Loss / (profit) on the sale of fixed assets
Increase in debtors
Increase in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of tangible fixed assets
Net cash used in investing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2023
£
144,229
25,229
(2,747)
491
3,103
11,250
181,555
2,747
(85,150)
(82,403)
99,152
266,811
365,963		 Restated
2022
£
298,217
5,696
(755)
-
(13,757)
57
289,458
755
(69,621)
(68,866)
220,592
46,219
266,811

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

25

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

1. Accounting policies

a) General information and basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Legacy of War Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves and cash at bank and in hand. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the 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.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

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.

26

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

1. Accounting policies (continued)

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. 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.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Grants payable

Grants which have been authorised and paid are included as expenditure in the Statement of Financial Activities. Grants which have been authorised but not yet paid are accrued in the balance sheet and are included within creditors falling due within one year or after one year (as appropriate).

i) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities based on the proportion of costs as follows:

2023 2022
Raising funds 11.9% 5.8%
Charitable activities 88.1% 94.2%

j) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Land Not depreciated
Motor vehicles 3 years
Computer equipment 4 years
Emergency equipment 2 years

k) 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.

27

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

1. Accounting policies (continued) l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m) Creditors

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.

n) Financial instruments

The trust 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 recognised at amortised cost using the effective interest method.

o) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

p) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

q) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note j) above.

28

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

2. Prior period comparatives: statement of financial activities (restated)

Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income and net movement in funds
3.
Income from donations and legacies
Donations
Grants
Gift aid
Total income from donations and legacies
Prior period comparative:
Donations
Grants
Gift aid
Total income from donations and legacies		 Restricted
£
£
318,475
174,056
261,623
-
90,000
-
-
755
670,098
174,811
-
33,395
429,242
84,055
429,242
117,450
240,856
57,361
Restricted
£
£
81,301
77,340
-
32,684
-
10,654
81,301
120,678
Restricted
£
£
318,475
140,999
-
19,300
-
13,757
318,475
174,056
Unrestricted
Unrestricted
Unrestricted		 2022
Total
£
492,531
261,623
90,000
755
844,909
33,395
513,297
546,692
298,217
2023
Total
£
158,641
32,684
10,654
201,979
2022
Total
£
459,474
19,300
13,757
492,531

29

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

4. Income from charitable activities

Grants
Event income
Total income from charitable activities
Prior period comparative:
Grants
5.
Income from other trading activities
Sale of donated goods and merchandise
Prior period comparative:
Sale of donated goods and merchandise		 Restricted
£
£
257,199
-
-
550
257,199
550
Restricted
£
£
261,623
-
Restricted
£
£
153,887
19,816
Restricted
£
£
90,000
-
Unrestricted
Unrestricted
Unrestricted
Unrestricted		 2023
Total
£
257,199
550
257,749
2022
Total
£
261,623
2023
Total
£
173,703
2022
Total
£
90,000

30

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

6. Total expenditure

Total expenditure
Direct activities
Grant making (note 7)
Staff costs (note 10)
Other staff costs
Fundraising activities
Travel
Admin support
Insurance
Accountancy
Bank charges
Depreciation
Foreign exchange losses / (gains)
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
-
-
32,696
1,806
10,540
6,059
-
-
-
-
-
-
51,101
8,391
59,492		 Charitable
activities
£
121,564
114,259
114,434
-
-
21,205
-
-
-
-
-
-
371,462
60,995
432,457		 Support and
governance
costs
£
-
-
16,348
1,806
-
3,029
14,219
1,157
3,946
1,203
25,229
2,449
69,386
(69,386)
-		 2023 Total
£
121,564
114,259
163,478
3,612
10,540
30,293
14,219
1,157
3,946
1,203
25,229
2,449
491,949
-
491,949

Total governance costs were £4,697 (2022: £806).

31

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

6. Total expenditure (continued) Prior period comparative (restated)

Prior period comparative (restated)
Direct activities
Grant making (note 7)
Staff costs (note 10)
Other staff costs
Fundraising activities
Travel
Admin support
Insurance
Accountancy
Bank charges
Depreciation
Foreign exchange losses / (gains)
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
-
-
23,650
1,700
4,312
2,175
-
-
-
-
-
-
31,837
1,558
33,395		 Charitable
activities
£
235,405
162,087
82,776
-
-
7,612
-
-
-
-
-
-
487,880
25,417
513,297		 Support and
governance
costs
£
-
-
11,827
1,700
-
1,087
6,277
806
441
126
5,696
(985)
26,975
(26,975)
-		 2022 Total
£
235,405
162,087
118,253
3,400
4,312
10,874
6,277
806
441
126
5,696
(985)
546,692
-
546,692

32

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

7. Grants payable

During the year, 6 (2022: 8) new grants were awarded to 5 institutions (2022: 7) and nil to individuals for medical and humanitarian support.

Total grants committed to during the year were as follows:

Grants payable to institutions:
Public Organisation (PO) Molotok
PO Keysers
PO Insight
Ukrainian Red Cross
Vostok SOS
Everybody Can UA
Prava Borotba
WE Aid
PO GAR
Total grants payable to institutions
Grants payable to individuals
8.
Grant commitments
Grant commitments brought forward
Grants committed during the period
Grants paid during the period
Grant commitments carried forward
9.
Net movement in funds
This is stated after charging:
Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
Independent examination (excluding VAT)		 2023
£
17,955
36,812
48,001
-
-
-
7,154
4,337
-
114,259
-
114,259
2023
£
-
114,259
(114,259)
-
2023
£
25,229
Nil
Nil
2,950		 2022
£
58,466
4,411
45,045
11,482
12,859
1,201
-
-
25,197
158,661
3,426
162,087
2022
£
-
162,087
(162,087)
-
2022
£
5,696
Nil
Nil
-

33

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

10. Staff costs and numbers

Staff costs were as follows:

Staff costs and numbers
Staff costs were as follows:
Salaries and wages
Social security costs
Pension costs
Freelance staff		 2023
£
66,257
-
2,404
94,817
163,478		 2022
£
45,951
4,209
2,252
65,841
118,253

No employee earned more than £60,000 during the current or prior year.

The key management personnel of the charity comprise the Trustees, and Chief Executive Officer. The total employee benefits of the key management personnel were £34,901 (2022: £32,428).

Average head count 2023
No.
4.25		 2022
No.
4.00

11. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

34

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

12. Tangible fixed assets

£
Cost
32,411
Additions in year
24,227
Disposals
-
At 31 December 2023
56,638
Depreciation
At 1 January 2023
-
Charge for the year
-
On disposals
-
At 31 December 2023
-
Net book value
56,638
32,411
At 31 December 2023
Land
At 1 January 2023
(restated)
At 31 December 2022
(restated)		 £
37,209
45,539
-
82,748
5,696
19,899
-
25,595
57,153
31,513
Motor
vehicles		 £
-
7,198
-
7,198
-
1,237
-
1,237
5,961
-
Computer
equipment		 £
-
8,186
(982)
7,204
-
4,093
(491)
3,602
3,602
-
Emergency
equipment		 £
69,620
85,150
(982)
Total
153,788
5,696
25,229
(491)
30,434
123,354
63,924

See note 18 for details of the prior period restatement.

13. Debtors

Debtors
Accrued income
Creditors: amounts falling due within 1 year
Trade creditors
Accruals
Other taxation and social security
Other creditors		 2023
£
10,654
10,654
2023
£
886
10,678
199
-
11,763		 2022
£
13,757
13,757
2022
£
-
-
-
513
513

14. Creditors: amounts falling due within 1 year

35

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

15. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2023
Prior year comparative (restated)
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2022		 £
117,393
334,360
-
451,753
£
63,924
214,499
-
278,423
Restricted
funds
Restricted
funds		 £
5,961
42,257
(11,763)
36,455
£
-
66,069
(513)
65,556
General
funds
General
funds		 Total
funds
£
123,354
376,617
(11,763)
488,208
Total
funds
£
63,924
280,568
(513)
343,979

36

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

16. Movements in funds

At 1
January
2023
£
Restricted funds
Capital
Land for Women
32,411
31,513
Revenue
Land for Women
61,733
Lebanon Project
-
Community Garden
-
152,766
Total restricted funds
278,423
General funds
65,556
Total funds
343,979
Ukraine Crisis
Response
Ukraine Crisis
Response
Unrestricted funds		 Income
£
-
-
125,770
753
6,000
359,864
492,387
143,791
636,178		 £
-
(23,501)
(90,520)
(753)
(6,000)
(198,283)
(319,057)
(172,892)
(491,949)
Expenditure		 £
24,227
52,743
(24,227)
-
-
-
(52,743)
-
-
-
Transfers
between
funds		 £
56,638
60,755
72,756
-
-
-
261,604
At 31
December
2023
451,753
36,455
488,208

Purposes of restricted funds Capital

Land for Women

Representing the cost of land purchased for the Land for Women project. Transfers in to the capital fund represent additions in the year.

Ukraine Crisis Response

Representing the net book value of motor vehicles. Transfers in to the capital fund represent additions in the year, and expenditure represents depreciation against the assets.

Revenue

Land for Women

For the purchase of land, training and running costs of several farming co-operatives as part of our Land for Women project in Rwanda.

Lebanon Project

For all costs from our refugee support work of Syrian families in Lebanon.

Community Garden

For all costs from our community gardening project in Hastings, UK - this project was closed down in Dec 2023.

Ukraine Crisis Response

For ongoing crisis response supporting marginalised civilians in Ukraine, including people with disabilities, children and LGBTQ+ people. Projects have funded emergency vehicles, direct aid and community groups.

37

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

16. Movements in funds (continued)
At 1
January
2022
£
Restricted funds
Capital
Land for Women
-
-
Revenue
Land for Women
36,778
Lebanon Project
-
Community Garden
789
-
UoB Funded Intern
-
Total restricted funds
37,567
General funds
8,195
Total funds
45,762
Unrestricted funds
Ukraine Crisis
Response
Prior year
comparative
(restated)
Ukraine Crisis
Response		 Income
£
-
-
98,022
691
69
570,056
1,260
670,098
174,811
844,909		 £
-
(5,696)
(40,656)
(691)
(858)
(380,081)
(1,260)
(429,242)
(117,450)
(546,692)
Expenditure		 £
32,411
37,209
(32,411)
-
-
(37,209)
-
-
-
-
Transfers
between
funds		 £
32,411
31,513
61,733
-
-
152,766
-
At 31
December
2022
278,423
65,556
343,979

See note 18 for details of the prior period restatement.

17. Related party transactions

There were no related party transactions in the current or prior period.

38

Legacy of War Foundation

Notes to the financial statements

For the year ended 31 December 2023

18. Prior period restatement

Prior period expenditure, fixed assets and funds have been restated to recognise the purchase of £32,411 of land for the Land for Women project in Rwanda, previously written off to expenditure.

Other changes are purely presentational to bring in line with the Charities SORP; none of these changes have any impact on the result for the prior period or balance sheet position.

Funds brought forward

This has affected funds brought forward, as follows:

£
£
Funds as originally stated at 31 December 2023
246,012
65,556
Adjustment
32,411
-
Funds brought forward as restated
278,423
65,556
Expenditure
This has affected expenditure as follows:
Expenditure as originally stated for the year ended 31 December 2023
Adjustment
Expenditure as restated
Fixed assets
This has affected expenditure as follows:
Fixed assets as originally stated at 31 December 2023
Adjustment
Fixed assets as restated
Restricted
funds
General
funds		 Total funds
£
311,568
32,411
343,979
£
579,103
(32,411)
Total
expenditure
546,692
£
31,513
32,411
Total fixed
assets
63,924

39

2023 Legacy of War Foundation LEGACY OF WAR FOUNDATION