Company number: 10571501 Charity number: 1178168
CDAC Network Limited
Report and financial statements For the year ended 31 December 2022
CDAC Network Limited
Contents
For the year ended 31 December 2022
Reference and administrative information ...................................................................................... 1 Trustees’ annual report ................................................................................................................ 22 Independent auditor’s report ....................................................................................................... 23 Statement of financial activities (incorporating an income and expenditure account) ................... 27 Balance sheet ............................................................................................................................... 28 Statement of cash flows ................................................................................................................ 29 Notes to the financial statements ................................................................................................. 30
CDAC Network Limited
Reference and administrative information
For the year ended 31 December 2022
Company number 10571501 Country of incorporation United Kingdom Charity number 1178168 Country of registration England & Wales
Registered office and operational address Sayer Vincent-Invicta House, 108-114 Golden Lane, London, EC1V 0TL
Directors The directors under company law, who served during the year and up to the date of this report were as follows:
Geoff Loane Chair Jonathan Mitchell Vice Chair Laura Collier-Keywood (resigned 24 October 2022) Treasurer Richard Lace (appointed 24 October 2022) Treasurer Jamo Huddle Roseanna Parkyn Key management Marian Casey- Maslen Executive Director and Secretary personnel Bankers NatWest Chancery Lane & Holborn 332 High Holborn London WC1V 7PS Solicitors Shearman & Sterling LLP 9 Appold Street London EC2A 2AP Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL
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CDAC Network Limited
Trustees’ annual report
For the year ended 31 December 2022
The directors present their report and the audited financial statements for the year ended 31 December 2022.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
Objectives and activities
Purposes and aims
CDAC Network is the global alliance of many of the world’s biggest humanitarian and media development organisations – including UN agencies, the Red Cross/Red Crescent Movement, NGOs, and media and specialist communications organisations – committed to putting the power in humanitarian action back in the hands of communities.
We believe that, when communities have the information and the resources to make their own decisions, they have the capacity to find solutions to even the most challenging problems. We work to enable them to do this.
The charity’s main activities are:
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Strengthening collaboration for more effective communication and community engagement
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Advocating for systemic change to put the voices of communities at the heart of humanitarian preparedness and response
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Strengthening learning and support the production of evidence about communication and community engagement
The directors have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the directors consider how planned activities will contribute to the aims and objectives that have been set.
Foreword to the CDAC 2022 Annual Report
We began 2022 with a sense of optimism, as COVID-19 lockdowns lifted and CDAC Network embarked on the first year of implementing our 2022–2027 Strategy , in which we double down on our long-held aim of reversing the focus of humanitarian and development decision-making, from global to local. At the heart of our strategy – and of CDAC’s work throughout 2022 – is our vision is that communities will have the information and resources they need to determine their own solutions and be central stakeholders in humanitarian and development action.
Our strategic direction proved prescient when, on 24 February 2022, Russia invaded Ukraine, instigating Europe’s largest conflict and subsequent humanitarian and refugee crises since the
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second world war. As we have consistently seen in other disasters, affected people and the communities receiving them were the first and fastest to respond to the crisis. News headlines were full of the generosity and open-heartedness of volunteers regionally, while within Ukraine the government, civil society and volunteer networks launched an impressive, full-scale humanitarian relief operation.
Yet, as international agencies entered the response, local actors and communities – with all their expertise and contextual knowledge – often found themselves crowded out or relegated to subcontractors, as was consistently found by CDAC Network’s quarterly snapshot reports on the state of communication, community engagement and accountability across the response, funded by the UK Disasters Emergency Committee. An effective response is one which draws on and maximises the capacities and participation of all actors – including affected communities. Our capacity-bridging work in Ukraine and border countries aim to enhance this across communication, community engagement and accountability structures and activities through convening, training and learning events.
Beyond this conflict, CDAC Network and our members were also on the frontlines of climaterelated disasters in 2022. When Pakistan was hit by devastating floods over the summer, we advocated for affected people’s urgent need for information to help them make critical decisions for themselves and their families and livelihoods. We reminded all stakeholders that Pakistan has experienced and responded effectively to floods for decades, so the response should support and build on existing systems, networks and experiences that are widely trusted and work well. And towards the end of the year, we received funding from H2H Network to support strengthened communication and community engagement in the response to the growing hunger crisis in the Horn of Africa.
A high point of the year was our Annual General Assembly (AGA) and Public Forum in November. Hosted by the International Federation of Red Cross and Red Crescent Societies in Geneva, it gave us the invaluable opportunity to meet as a Network in-person for the first time in more than three years. Fittingly, the theme was collaboration, as explored how to harness diverse partnerships across and beyond the humanitarian–development nexus to ensure that the way we deliver communication and engagement with communities is fit for the future.
As a result of discussions with members and other interdisciplinary experts at the AGA, CDAC’s Governing Board issued a call for action . Although the movement to embed communication, engagement and accountability has advanced greatly since the Network was formed almost 15 years ago, the humanitarian system has shown a stubborn unwillingness to change its approach in a timely and responsive way. Our call for action urged the sector to move away from what are too often self-serving communication and engagement strategies, and to recognise that engaging with communities goes beyond the accountability to affected people agenda. We recalled our belief that understanding how people and communities affected by a crisis want to and can engage and participate in humanitarian action is key to the effectiveness of any response. It is this stance that will continue to drive our work in 2023 as we strive to put growing decision-making authority back into the hands of communities.
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CDAC Network is the global alliance of many of the world’s biggest organisations prioritising communication, community engagement and accountability to people affected by crisis (CCEA). Our members include media development, United Nations (UN) agencies, the Red Cross/Red Crescent Movement, non-governmental organisations (NGOs) and specialist communications entities. Together, we are committed to putting the power in humanitarian and development action back in the hands of communities.
Our vision: a world where disaster-affected communities have the information and resources they need to determine their own solutions; where communities are central stakeholders in humanitarian and development decision-making.
This year marked the first year of implementation of our 2022–2027 Strategy, in which we double down on our intent to reverse the focus of humanitarian and development decision-making, moving from global to local. Our work in 2022 was guided by four overarching strategic aims:
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Enable local drivers of CCEA by supporting efforts to place national governments, local civil society, local communities and private sector actors at the centre of CCEA initiatives.
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Provide a strategic global voice for inclusive CCEA through championing local and national approaches within the international aid system.
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Responsibly leverage CCEA digital technologies , including fostering efforts to democratise digital access and advocating for responsible use of technology.
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Sustain and grow CDAC’s impact to ensure the Network has a sustainable foundation of support in order to expand its reach to more communities.
Enabling local drivers of CCEA
Supporting local leadership and inclusion through national platforms
CDAC’s national platforms are a foundational driver of our efforts to mainstream greater participation and accountability in humanitarian response. These platforms are innovative, locally led coordination mechanisms that bring together CCEA activities from across government, civil society and the private sector and are embedded within local institutions. CDAC supports a network of more than 35 national platforms, and in 2022 we focused particularly on the following.
Afghanistan
The November 2021 community of practice (CoP) call on Afghanistan was followed up with a three-country scenario planning meeting on Afghanistan cross-border movement, focusing on Pakistan, Iran and Tajikistan, facilitated by CDAC with the UN Office for the Coordination of Humanitarian Affairs (OCHA) and Refugee Agency (UNHCR).
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Haiti
This year saw the completion of CDAC’s support to the Haiti earthquake response, where we aimed to bolster the inclusion of local and national actors in CCEA activities and decision-making processes. We created links between the international humanitarian architecture, which led CCEA coordination, with the national organisations that responded first to the earthquake. We also undertook a comprehensive training programme with humanitarian partners, including Internews, UN agencies and H2H Network organisations, that trained more than 160 people in community engagement and the inclusion of local media and other actors in the coordination effort. One of the CDAC-trained trainers was later recruited by RedR to continue delivering our training to community engagement actors in Haiti.
At the end of CDAC support, a review of the use of CCEA in the Haiti response was written and shared with response partners in Haiti, as well as with CDAC members globally in a virtual meeting.
Horn of Africa
CDAC has been advocating for the revival of regional CCEA coordination in the Horn of Africa since early March 2022, including holding CoP calls on the hunger crisis and several side meetings with UN members and the Risk Communication and Community Engagement (RCCE) Collective Service, and establishing a resource portal for responders.
In August we received funding from H2H for the project ‘Accelerating a collective and inclusive approach to CCEA in the Horn of Africa drought response’. Through this four-month project, starting in December, we recruited a CDAC Regional CCEA Expert from our Expert Pool, based in Nairobi and hosted by OCHA’s Regional Office for Asia Pacific (ROAP) Regional Accountability to Affected People (AAP) Working Group. The Regional CCEA Expert provides on-the-ground technical support to strengthen collective solutions to challenges in CCEA across the region, particularly in Somalia. In 2023 the project will see CDAC publish analysis on the state of CCEA across the response and host regional learning events.
Fiji and Vanuatu
Our Australian Department of Foreign Affairs and Trade (DFAT)-funded Pacific programme to strengthen communication and community engagement in Fiji and Vanuatu closed this year, after achieving numerous key objectives.
Our study on the humanitarian–development interface of communication and community engagement in Fiji was published and disseminated, with the aim of informing future programming direction. Learning from across the Pacific programme was captured in the paper Pre-positioning locally led communication and community engagement networks: learning from Fiji and Vanuatu and disseminated widely.
Pakistan
In collaboration with the International Federation of Red Cross and Red Crescent Societies (IFRC), Community World Service Asia and CLEAR Global, we published Lessons on communication, community engagement and accountability for the Pakistan floods response in response to needs
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identified during the CDAC CoP call on the devastating floods. We also established a Pakistan resource portal for responders.
Papua New Guinea
Our Papua New Guinea programme started in October 2021 and, with CDAC support, the UN Development Programme (UNDP) recruited a Senior National Coordinator. The two-person CCEA coordination team consists of the Senior National Coordinator and a CDAC international CCEA Expert, reflecting the success of this model in Burkina Faso, Sudan and Zimbabwe in 2020.
The joint UNDP–CDAC CCEA scoping study, Yumi wok bung wantaim (We work together): the status of communication, community engagement, and accountability in humanitarian action in Papua New Guinea, was published in July. It is based on extensive national and sub-national stakeholder consultations and 23 focus group discussions across the country, includes specific recommendations for humanitarian actors, the Government of Papua New Guinea and donors.
CDAC’s Regional Programmes & Insights Lead and a CDAC Expert Pool consultant travelled to Port Moresby to facilitate two training workshops in October with the aim of supporting CCEA in strategic decision-making processes with the Disaster Management Team and reinforcing practical skills and capacities to integrate CCEA into programmes and activities. A learning report, published in December, captured key outcomes from the workshops and made recommendations for the establishment of an inter-agency CCEA Working Group.
Sudan
The 2021 scoping report identifying gaps and opportunities for more effective CCEA in Sudan was published this year in Arabic. The report builds on CDAC’s work with the national coordination infrastructure in Sudan through 2020 and 2021 and includes recommendations for the future.
Ukraine region
Russia’s invasion of Ukraine in February 2022 and the resulting mass displacement sparked a need for capacity bridging and coordination in CCEA across the region. CDAC initiated a 12-month project, funded by the UK Disasters Emergency Committee (DEC), aimed at ‘Ensuring effective systemwide communication across the Ukraine response by bridging the gap between local and global responders’.
Following CDAC Secretariat missions to Moldova and Poland to establish in-person relationships with local NGO forums and working group coordinators, local staff were recruited. The CDAC Regional CCEA Convenor, based in Poland, now works alongside the CDAC Ukraine CCEA Convenor, based in Kyiv, to support regional coordination.
As part of capacity-bridging efforts, in-person trainings were delivered in Moldova and Poland, and remote training in Ukraine. In-person quality of practice meetings were convened in Moldova and Poland to enable knowledge-sharing. We are also collaborating with UNHCR to develop a cohort of national CCEA coordinators in Ukraine.
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In Poland, CDAC is actively supporting the NGO Forum to increase local participation in the humanitarian response, particularly through embedding common understanding of coordination and community engagement methods. In Moldova, CDAC led a workshop for the AAP working group, with simultaneous English, Romanian, Russian and Ukrainian translation. Workshop participants took part in a simulation exercise to address barriers to the inclusion of local organisations.
Two editions of our widely read quarterly snapshot report on the state of CCEA across the Ukraine response were published in 2022, with a further two planned for 2023. The report, which identifies gaps and recommends ways forward for predictable, quality and coordinated CCEA, is accompanied by an annex that gives an overview of CCEA activities in Ukraine and border countries. CDAC also maintains a Ukraine resource portal, collating key CCEA tools and guidance for responders.
Facilitating communities of practice on in-country coordination and collaboration
The CDAC Secretariat convened nine global community of practice (CoP) calls on in-country coordination and collaboration in 2022, with priority discussions determined in response to new or escalating crises and member requests. The CoP calls create space for members to exchange updates on the context and agency responses, and discuss gaps and opportunities for collective action on thematic issues and coordination mechanisms. Attendance at the CoP calls rose this year, with an average of 30 participants in each call. Calls convened in 2022 focused on the following priorities:
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12 January: Afghanistan cross-border movement
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19 January: Tonga volcano and tsunami
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2 March: Ukraine
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9 March: Ukraine – operational coordination
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7 April: East Africa – Horn of Africa food insecurity and Kenyan elections
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26 May: Horn of Africa food insecurity
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7 June: Ukraine
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5 September: Pakistan, Afghanistan and Sri Lanka
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28 September: Pakistan floods
Strengthening CCEA skills development and exchange
In addition to capacity-strengthening efforts undertaken through the national platforms, CDAC has an active capacity-bridging programme, encompassing trainings and the development of tools and guidance.
Developing CDAC training
- Unified training system: Funded by the UN Children’s Fund (UNICEF), the unified training system for surge responses was further developed, building on the pilot and training last year.
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To overcome the abstract nature of much remote learning, the system uses an embedded simulation to allow trainees to practise what they have learned, accelerating their understanding of the concepts and techniques taught.
- Social media module: To enhance our support to the Ukraine response, a new module on the use of social media and online information-sharing was developed for the modular CDAC training system. One version is tailored to the CCEA technical training for practitioners and the other to the training for CCEA coordinators. Both versions can be combined for a standalone course in social media use.
Trainings delivered in 2022
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International Media Support (IMS) : staff from CDAC member IMS were trained in community engagement for media practitioners as part of the project ‘COVID-19 response in Africa: together for reliable information’. CDAC delivered community engagement training to 40 participants in 17 countries across Africa, as well as extended mentoring to 10 organisations.
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Moldova : CDAC training was delivered as part of a capacity bridging workshop held in cooperation with UNHCR in Chisinau to establish a baseline understanding of CCEA.
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Papua New Guinea, Fiji and Vanuatu : in-person training in applying and integrating CCEA was provided to senior disaster management staff. By providing the training for three distinct geographical areas with common disaster contingency planning needs, we were able to maximise cross-learning potential and knowledge exchange, exemplifying CDAC’s capacitybridging approach to skills and ability development. A detailed learning report on the Papua New Guinea training was published in December.
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Surge capacity : CDAC trained a new cohort of 18 people, drawn from UNICEF and members of the Standby Partnership, to use CCEA in their roles. This training is primarily aimed at those leading coordination or larger-scale CCEA programmes.
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Training of trainers (ToT) : following the development of the new remote CCEA coordinator training, a ToT was delivered to a cohort of eight CDAC experts. These experts were trained in delivering the course, and the rationale and pedagogy behind it. This will allow the coordinator training to be disseminated to more members and partners in 2023.
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Ukraine : CDAC delivered a joint CCEA training module at the request of the World Health Organisation (WHO) and OCHA in Ukraine.
Developing a CCEA training game
In 2021–2022, CDAC partnered with Abertay University to develop a multiplayer computer game prototype to demonstrate the potential of computer games for CCE training. The prototype, tested this year, allows players to role-play as either humanitarian staff or affected people in a camp environment. This enables interaction with other trainees, creating an opportunity to practise the soft skills needed in CCE work.
The game was optimised for use in low-bandwidth environments and on basic mobile devices to make it as inclusive a training tool as possible. With further funding, the ultimate development
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plan would be to create a massively multiplayer online (MMO) and strategic simulation gaming environment for CCE training and resilience exercises.
Capacity decision framework
Having the right people in the right place at the right time is critical to effective humanitarian programming. It is especially important in communication and community
engagement/accountability to affected people (CCE/AAP), where matching cultural and social expertise with capacity to interpret and work with the international system is essential. Our Capacity decision framework for CCE/AAP is designed to guide inter-agency decision-makers through the process of assessing, identifying and designing capacity requirements and identifying whether extra surge capacity is required. The tool was reviewed in a series of stakeholder consultations remotely and in Geneva. The framework, published this year, will be pilot tested and further revised based on the findings.
Information management for CCE/AAP
A member of CDAC’s Expert Pool was engaged to update guidance on information management for CCE/AAP, building on an unpublished output from CDAC’s 2019 Communication and Community Engagement Initiative (CCEI) work. The guidance was completed in 2022, to be published and disseminated in early 2023.
Building the evidence base on CCEA
Media Landscape Guides
To support DW Akademie’s global initiative ‘Transparency and media freedom: crisis resilience in the pandemic’, CDAC published a series of Media Landscape Guides for countries particularly at risk of disaster or conflict. The guides provide a snapshot of the media and communications culture in each country, including audiences, producers, languages, communication preferences of different communities, and the role of media in development work, crisis preparedness, recent disasters and the COVID-19 response. The countries covered are:
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Afghanistan (available in English, Dari, Pashto and Urdu)
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Belarus (English and Russian)
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Burkina Faso (English and French)
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Colombia (English and Spanish)
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Malawi (English)
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Morocco (English and Arabic)
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Pakistan (English and Urdu)
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Palestinian territories (English and Arabic)
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Ukraine (English and Ukrainian)
Intentional inclusion in policy and practice
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The experiences of lesbian, gay, bisexual, trans, intersex and queer (LGBTIQ+) people before, during and after crises demand far greater attention from humanitarian actors. CDAC commissioned Edge Effect to write a Policy & Practice Brief offering entry points for intentional inclusion of people with diverse sexual orientations, gender identities, gender expressions and sex characteristics (SOGIESC) in CCEA activities. The paper and accompanying interactive guide were published in June to mark Pride month. The next in the planned series of Policy & Practice Briefs on Intentional Inclusion will focus on age-related considerations.
Sharing learning from CDAC’s CCEA work on the ground
Following CDAC’s support to the 2021 Haiti earthquake response, a snapshot learning report on the use of CCEA in the first five months of the response was published and presented to response partners and CDAC members. The report concluded that, while international response actors had intended to engage local actors and to establish an accountability structure, activities to achieve this were not prioritised and few connections were built between international and national responders. CDAC had relative success in bridging these capacities during the time available, but a longer-term effort is required.
The closure of CDAC’s Pacific programme also saw us share learning from our experience helping - to pre position locally led communication and community engagement networks in Fiji and Vanuatu. These CCE platforms were broadly inclusive and embedded within the existing formal institutions that support crisis preparedness and response, reaching beyond government to include many other collaborators. The learning paper, published in collaboration with CDAC member and implementing partner Ground Truth Solutions, captures reflections from the project, as well as insights for scaling this type of CCE work and making it sustainable.
Assessing the state of CCEA in context
The COVID-19 pandemic has shaped humanitarian discourse and action since early 2020. CDAC commissioned a study to assess how COVID-19 impacted the CCEA landscape, as well as movements towards inclusion and localisation. Focusing on four case study contexts – Bangladesh, Burkina Faso, Fiji and Zimbabwe – and drawing on a global survey, key informant interviews with diverse stakeholders and a review of the literature, the study makes recommendations for future investment in CCEA based on learning from the pandemic.
Our quarterly snapshot report on the state of CCEA across the Ukraine response found a large audience among both local and international responders. The second edition, published in September 2022, found that greater focus was still required on the coordination and provision of community-facing information and two-way communication. The report is accompanied by an annex and interactive matrix of CCEA structures and activities across Ukraine and bordering countries.
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– As part of our Pacific programme, we published a working paper on the humanitarian development interface of CCE in Fiji. A snapshot of various humanitarian and development participation frameworks and systems in Fiji, the paper also identifies entry points for effective CCE in crises and ways to better link humanitarian and development planning, implementation and impact.
Two CCEA scoping studies were also published this year: the first on Sudan, funded by UNICEF; the second on Papua New Guinea, in collaboration with UNDP. These studies provide detailed situation analyses on which to strengthen collaboration and inclusion for improved CCEA in-country.
Providing a strategic global voice for inclusive CCEA
Futureproofing communication and engagement: the CDAC Annual General Assembly and Public Forum
Held at the IFRC headquarters in Geneva, this year’s Annual General Assembly (AGA) and Public Forum focused on collaboration in an evolving aid landscape to ensure CCE programming remains fit for the future. The Public Forum, attended by more than a hundred participants both online and in-person, brought together an interdisciplinary panel of experts in diaspora- and refugee-led response, digital technology and social accountability to discuss pathways for collaboration across and beyond the humanitarian–development nexus.
The hybrid AGA was opened by Caroline Holt, IFRC’s Director for Disaster, Climate and Crisis, who emphasised the importance of networks for collaboration to drive change. Across the two days we heard from senior humanitarian leaders and experts in fields as diverse as sexual and reproductive health and cash assistance, as well as participating in productive workshops on intentional inclusion and implementing our strategy. The panel discussions were recorded and made available on our YouTube channel.
Following the AGA, the CDAC Governing Board issued a call for action to change the humanitarian system from within. Reflecting discussions at the AGA, the call for action noted that the humanitarian sector needs to change its largely self-serving CCEA strategies, and that engagement with communities must go beyond the AAP agenda.
“Understanding how individuals and communities affected by a crisis want to engage and participate in humanitarian action is key to the effectiveness of any response. A robust, systemwide analysis of trusted platforms, mechanisms and channels for communication that reach all people in the community should be the foundation of every response” – A call for action from CDAC Network Governing Board
Driving collaborative advocacy
In response to the needs expressed in the CoP calls on in-country coordination and collaboration in Ukraine, CDAC facilitated inter-agency collaboration to develop advocacy messaging on the
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impact of the conflict on media, in support of the Global Forum for Media Development’s Perugia Declaration for Ukraine.
In December, CDAC’s Executive Director joined forces with leaders of other UK aid agencies and three former Secretaries of State for International Development in an open letter calling for the UK Prime Minister, Rishi Sunak, to act now to help prevent humanitarian catastrophe in droughtstricken East Africa. The letter received coverage in The Guardian.
We also published and socialised the Network’s common advocacy statements, which were developed by the Member Advisory Group and formally approved at the 2021 AGA. The four key statements, which are accompanied by four sets of priority actions to implement CDAC’s 2022– 2027 strategy, informed the direction of our policy and advocacy work across the year.
Advocating in key policy forums
CDAC continues to be well represented by Secretariat staff in key global forums, including the Grand Bargain, Inter-Agency Standing Committee (IASC), Emergency Telecommunications Cluster (ETC), Humanitarian to Humanitarian Network (H2H) Network, Humanitarian Networks and Partnerships Weeks (HNPW), Global Outbreak Alert and Response Network (GOARN), RCCE Collective Service and the UN roadmap on surge capacity. The below captures some of our key points of influence in 2022.
Grand Bargain Participation Revolution workstream
CDAC built on its 2021 involvement in a small group of thought leaders consulted on the Participation Revolution for the Grand Bargain 2.0, this year providing recommendations for actionable targets and objectives for collaboration on new caucuses.
IASC Task Forces
CDAC, which had been a member of the former IASC Results Group 2 on Accountability and Inclusion, was represented in discussions on the transition from Results Groups to Task Forces. CDAC is a member of the AAP Task Force Workstream 1, under Priority Area of Work 1.1: ‘Performance review of country-level leadership is linked to AAP Commitments’.
ETC Strategic Advisory Group
The World Food Programme (WFP)-convened ETC Strategic Advisory Group (SAG) was established in 2022 to drive the implementation of ETC strategy by providing guidance and monitoring performance. The SAG is drawn from the global ETC partnerships, with each member providing specific technical insights as well as overall support. CDAC was elected for its humanitarian and community engagement expertise.
Humanitarian Networks and Partnership Weeks (HNPW)
CDAC has long been an active participant in HNPW. This year, the CDAC Secretariat hosted a hybrid session: The inclusion rebellion: winning the communication battle. The session was co-
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organised with the HNPW Area of Common Concern on Inclusion, and explored the proliferation of and inclusive approaches to counter misinformation in crises, with a focus on Ukraine.
CDAC was also represented at two externally hosted events at HNPW: an H2H panel discussion on the ‘Get Ready Fund’, an innovative funding mechanism that funded CDAC capacity bridging in Burkina Faso; and an Impact 17 workshop exploring how meaningful power transfer can be achieved through community engagement.
CDAC Member Advisory Group and Action Groups
Following the formation of the CDAC Member Advisory Group (MAG) in 2021, this year we launched the MAG Action Groups for collaboration in support of specific aims in the 2022–2027 Strategy. Three Action Groups were agreed by the MAG: Advocacy and evidence; Accountability through partners; and Digital technology for CCEA.
The MAG was instrumental in shaping the agenda for the AGA and Public Forum. Plans for the MAG in 2023 include a focus on opportunities for collaborative advocacy and policy influence.
Responsibly leveraging CCEA digital technologies
Democratising digital access and advocating for responsible technology use
Work began on forging a direction under the 2022–2027 strategic aim to responsibly leverage CCEA digital technologies. A consultant digital technology expert was engaged to develop a working paper exploring what this aim could mean in terms of implementation, resourcing, critical collaborators and alignment across all CDAC strategic aims. The findings were presented to the AGA and will inform actions under this aim in 2023–2027.
Also driving our work in this area, MAG Action Group 3, on digital technology for CCEA, brings together some of CDAC’s largest members working on digital technology. Initial conversations identified a two-track focus for CDAC on responsible use of technology. First, there is a need to build members’ institutional capacity to understand and implement technology for CCEA. Second, generation of evidence to challenge assumptions around technology usage for CCEA, ensuring that humanitarian actors’ primary focus is on the messaging itself, with relevant technologies used as a medium when most appropriate.
Reflecting on actions in this area last year, we published a policy brief on Digital communication and accountability: insights from a year of discussions with CDAC Network. This paper summarises key takeaways from our 2021 public events on digital technology, in particular asking how technology could offer a tipping point in shifting the power in aid.
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Using digital communications for advocacy
Strengthening our digital communications in service of our advocacy efforts was a key focus in 2022. After upgrading the CDAC website in 2021, work continued to enhance user journeys on the site. In April, our updated Message Library was launched, offering users more than 500 expertreviewed messages, covering sectors from health and water, sanitation and hygiene (WASH) to child protection and protection from sexual exploitation and abuse (PSEA), ready to download, adapt and use in crises.
Social media remains a critical part of our advocacy strategy. On Twitter, @CDACN continues to see strong engagement, particularly over our Public Forum and AGA, during which our account achieved an average 3,000 impressions and 36 retweets a day. Our audience grew significantly on LinkedIn, attracting more than 500 new followers in 2022. We maintain a following of more than 2,400 on Facebook, many of whom are working at the community level and in the regions in which CDAC is most active.
Increased multimedia output was an important way we enhanced our digital and social media presence in 2022. Key message infographics and short explainer videos were used to disseminate CDAC learning and advocacy in shareable, at-a-glance formats on social media. We also published 18 videos in multiple languages on our YouTube channel. On the CDAC website, interactive guides – such as those accompanying our Ukraine snapshot report and LGBTIQ+ inclusion brief – allowed users to engage with our findings in new ways.
We relaunched our bimonthly public newsletter, as another channel through which to disseminate CDAC messaging to an engaged audience within and beyond the membership. We sent four issues this year, with a healthy average open rate of 37% – well above the industry benchmark. The newsletter audience grew by more than 20% across the year, to more than 600 subscribers.
Rapid response to current affairs
Our advocacy and influencing strategy was complemented in particular by a series of blog posts across the year, many of which were written in collaboration with our members and Expert Pool. The blogs strengthened our ability respond rapidly to both new and emerging crises and key influencing opportunities. Blogs published in 2022 included:
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Was communication, community engagement and accountability considered in the 2021 Haiti Earthquake response? – by Michelle Betz, CDAC Expert Pool member
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Eight community engagement lessons from the last European refugee crisis (and how we can do better this time) – by Alex Horowitz, CDAC Expert Pool member
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The Participation Revolution is happening – it just doesn’t involve aid – by Martin Dawes, CDAC Expert Pool member
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What to consider when designing your CCEA response for the Ukraine crisis – also available as an interactive infographic and now translated into Polish, Romanian, Russian and Ukrainian
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• It s tempting to be sceptical about the Grand Bargain, but what can we learn? – published and disseminated to coincide with the Geneva meeting on the Grand Bargain 2021 report findings
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Signpost offers support for information services in the Ukraine displacement crisis – in collaboration with CDAC member International Rescue Committee (IRC)
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• We re still listening: radio in the Pakistan floods response – in collaboration with CDAC members Amplifying Voices and First Response Radio
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Futureproofing communication and engagement: key takeaways on collaboration in an evolving aid landscape – summarising key points made by multidisciplinary experts at the 2022 Public Forum
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Ukraine in the dark: what to do when power cuts disrupt communication and engagement strategies – in collaboration with CDAC member BBC Media Action
Sustaining and growing CDAC’s impact
Our work under this strategic aim – to sustain and grow CDAC’s impact – seeks to ensure that the Network has a sustainable foundation of support to continue its efforts and to expand its reach to more communities. This includes a focus on growth in terms of:
-
Diversity of the Board and Membership
-
Geographic reach and replication of solutions
-
Scale-up of programmes.
CDAC’s Board Diversity Initiative continued this year, with the Board undertaking a selfassessment of performance linked to inclusion and diversity. These issues have also been a crosscutting theme throughout the CDAC Secretariat’s work in 2022. A member of the Expert Pool was engaged this year to develop a working paper on CDAC’s position on intentional inclusion. It is expected that this work will contribute to a CDAC project proposal on intentional inclusion in the CCEA context, the preliminary idea for which was workshopped at the AGA.
Additionally, the Board has approved a Membership Review to propose a strategy that expands the diversity of CDAC’s membership to better enable delivery of the 2022–2027 strategy. The Review was kickstarted with a workshop session at the 2022 AGA.
We were also pleased to welcome two new members to the Network in 2022. First, the International Rescue Committee (IRC), which is recognised globally for leadership in the area of accountability and responsive information services. Second, Goonj, an India-based NGO that aims to empower communities to identify solutions in disaster contexts using their collective knowledge, capacities and resources.
Join the CDAC Network
By becoming a member of CDAC Network, you are joining a collective that has driven successful collaboration models, contributed significantly to making the case for communication, community
15
CDAC Network Limited
Trustees’ annual report
For the year ended 31 December 2022
engagement and accountability in preparedness and response, and strengthened systems and capacity for implementation.
Member organisations have access to:
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Opportunities to collaborate with a network of global organisations working towards the same goals
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Community of practice meetings
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Member Advisory Group meetings
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CDAC’s Annual General Assembly and Public Forum
-
Regular updates on CCEA news and opportunities from across the Network.
For more information on becoming a member, visit cdacnetwork.org/members or contact info@cdacntetwork.org
Financial review
CDAC Network Ltd total income for 2022 was £650,673 (2021: £1,174,147) with a total expenditure of £895,817 (2021: £1,031,122). Income from Charitable activities was £650,673 (2021: £1,174,147); £134,167 from Membership fees, £55,824 from Danish Refugee Council under the H2H Fund Mechanism, £56,077 from UNDP PNG, £223,955 from Disasters Emergency Committee and £180,650 from Members UNICEF, International Media Support, NORCAP and Deutsche Welle Akademie.
CDAC Network Limited ended 2022 with total reserves of £318,519 (2021 £563,663); £153,696 unrestricted (from Membership) and £164,823 restricted (from Charitable activities’ funders).
Principal risks and uncertainties
Charity Auditors Sayer Vincent were re-engaged in 2023 to perform the Audit for the accounting period ended 31 December 2022.
The risks assessed by CDAC Network in the Risk Register include the following: Global Crises, Financial, Membership, Network functioning, Operational, Environmental, Safeguarding and Governance.
The principal risk is securing funding from Donors that are re-directing their funding priorities towards addressing crises that have an impact on their domestic affairs (preparedness for future pandemics, addressing large-scale refugee flows, supporting Ukraine and Sudan crises). CDAC continues to expand its efforts to secure funding from different Donor sources.
16
CDAC Network Limited
Trustees’ annual report
For the year ended 31 December 2022
To ensure long term sustainability of its unique network CDAC is focussing on expanding its global reach through its membership and national platforms. CDAC’s Membership has remained committed throughout challenging times for all Humanitarian Agencies.
No other principal risks or uncertainties are reported at 31 December 2022.
Reserves policy and going concern
The directors have adopted a minimum reserves policy which states that reserves are maintained at all times to cover all liabilities including staff notice and redundancy payments and any other contract liabilities, understanding that liability amounts will vary over time.
The amount required to meet the reserves policy at 31 December 2022 is £62,867. The closing unrestricted reserves of the company at this date are reported as £153,696. The directors are therefore satisfied that the reserves policy requirement is met.
The directors review the reserves policy on an annual basis in the context of the multi-year plans and a review of the risks and opportunities for the organisation. The minimum reserves policy ensures cover in a worst-case scenario, however having reserves above target ensures continuity in the event of a funding gap.
The directors are actively monitoring the financial situation but do not consider that there are any other material uncertainties about the company's ability to continue as a going concern.
The directors do not consider that there are any additional sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
At the time of reporting, the Funds Flow Forecast indicates that up until the end of May 2024, there will be sufficient unrestricted reserves to meet the requirements of the Reserves Policy which is set at £61,385.
Fundraising
CDAC Network Ltd raises funds through membership income and through grant income from Institutional funders such as Government and UN agencies and International Non-GovernmentalOrganisations. During the year 2022, CDAC Network Ltd has not undertaken material levels of fundraising activities and has not received any complaints in this regard.
Plans for the future
The year ahead looks set to be another influential one for CDAC Network as we continue to roll out the implementation of our 2022–2027 Strategy. In particular, we will increase our focus on the implementation of Strategic Aim 3, to responsibly leverage CCEA digital technologies. We will
17
CDAC Network Limited
Trustees’ annual report
For the year ended 31 December 2022
make a more deliberate effort to incorporate key metrics related to the use of technology within CCEA initiatives. We will seek to establish what evidence of effective technology-enabled CCEA practices encompass, and ensure that these insights are shared with the broader sector.
We will advance our work on intentional inclusion, a cross-cutting aim that is threaded throughout the strategy. We will encourage CDAC members and other CCEA practitioners to explore a more systemic approach to embed inclusion further in humanitarian and development systems and structures. Furthermore, we will provide an evidence base and advocate that CCEA offers an opportunity to promote inclusion across the sector. We also hope to expand our series of Policy & Practice Briefs on Intentional Inclusion, following the success of our brief on intentional inclusion of people with diverse SOGIESC in CCEA activities.
The structure and make-up of our membership is key to successful implementation of our strategy, particularly as we aim to disrupt colonial and top-down approaches to aid. As such, a key activity will be a review of our Network operational model including membership – initiated with an exploratory workshop session at the 2022 AGA.
In response to the Governing Board’s call for action, and capitalising on the influencing momentum created by the 2022 AGA, CDAC Network in collaboration with the CDAC MAG will advocate for more consistent focus on communication, information and engagement within and beyond humanitarian planning. Our policy and advocacy strategy for 2023 will also focus on emphasising the fundamental rights to information and freedom of expression that underpin the movement to embed CCEA; and on raising awareness around the need to base use of digital communication tools on existing good practices for CCEA.
CDAC maintains a busy programme of capacity-bridging and project work in-country for 2023. Our DEC-funded work in Ukraine will see us publish the fourth edition of our quarterly snapshot reports on the state of CCEA in the response, along with policy and learning products, as well as hosting regional learning events. We will also host learning events across the Horn of Africa region, in addition to publishing an analysis of CCEA structures and activities in the response and continuing to advocate for coordinated and inclusive CCEA approaches.
Finally, we will continue to respond rapidly to disasters and crises in which people and communities urgently need information to help them make critical, life-saving decisions. When a 7.7 magnitude earthquake struck southern Türkiye and northwest Syria on 6 February 2023, causing devastating damage and loss of life, we were quick to coordinate with members to produce urgent lessons on CCEA for the response. Along with CDAC Member CLEAR Global and Insecurity Insight, we were later awarded funding from the H2H Network to provide technical support and resources to help humanitarian actors in the response to engage effectively with affected communities using their preferred channels of communication and appropriate languages and terminology.
18
CDAC Network Limited
Trustees’ annual report
For the year ended 31 December 2022
Structure, governance and management
The organisation is a charitable company limited by guarantee, incorporated on 18 January 2017 and registered as a charity on 30 April 2018.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
All directors give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 5 to the accounts.
Appointment of trustees
The Board Protocol Document details the process for appointment of trustees.
In summary, when a new or replacement trustee is required, the Board of Trustees, via the secretariat, will issue a call via email to Full and Affiliate Members for the nomination of candidates.
The Board of Trustees delegates to the Membership and Nomination Committee responsibility for soliciting, reviewing and verifying nominations for appointment; overseeing the appointment process; and reporting on the outcome of the appointment process.
Trustee induction and training
New Trustees are provided with an Induction from the Executive Director and Chair of the Board where an overview of the charity is provided and the Quality Management Policy & Procedure is introduced along with the suite of policies listed therein.
New Trustees are required to sign the charity’s code of conduct and a declaration of interests as well as completing other due diligence procedures.
Related parties and relationships with other organisations
In the year 2022 there were no related parties identified. There was a relationship with the following member organisations during the year.
CDAC members in 2022
-
ActionAid International
-
Amplifying Voices
-
Anthrologica
-
BBC Media Action
-
CLEAR Global
-
Community World Service Asia
19
CDAC Network Limited
Trustees’ annual report
For the year ended 31 December 2022
-
DAHLIA
-
DW Akademie
-
EarthX
-
FilmAid Kenya
-
First Response Radio
-
Fondation Hirondelle
-
Goonj
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Ground Truth Solutions
-
InsightShare
-
International Media Support
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International Organization for Migration
-
International Rescue Committee
-
Internews
-
Lifeline Energy
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NORCAP
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Plan International
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Save the Children
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Smile Again Africa Development Organisation
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The International Committee of the Red Cross
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The Peace and Conflict Journalism Network Asia
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Thomson Reuters Foundation
-
United Nations Children’s Fund
-
United Nations High Commissioner for Refugees
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United Nations Office for the Coordination of Humanitarian Affairs
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United Nations Population Fund
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World Association for Christian Communication
-
World Food Programme
-
World Health Organization
-
World Vision International
Statement of responsibilities of the directors
The directors are responsible for preparing the directors’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors are required to:
-
Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent
20
CDAC Network Limited
Trustees’ annual report
For the year ended 31 December 2022
-
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the directors are aware:
-
There is no relevant audit information of which the charitable company’s auditor is unaware
-
The directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
CDAC Board of Trustees
-
Palwashay Arbab – Head of Communications, Community World Service Asia (CWSA)
-
Jamo Huddle – Director of Humanitarian Design, Monitoring, and Evaluation, World Vision International
-
Dr Gozibert Kamugisha – Independent; Co-Founder, Young Scientists Tanzania, and Lecturer in Social Sciences at the University of Dar es Salaam
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Richard Lace, Treasurer – Director of Programmes, BBC Media Action UK; and Khandokar Hansanul Banna – Humanitarian Project Manager, BBC Media Action Bangladesh
-
Geoff Loane, Chair – Independent
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Jonathan Mitchell, Vice Chair – Director of Programmes and Advocacy, War Child UK
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Safa Msehli – Spokesperson and Communications Officer, Department of Migration Management, International Organization for Migration (IOM)
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Samantha Newport – Deputy Chief, IASC Secretariat.
-
Rosie Parkyn – Global Director of Impact, Internews
-
Samia Qumri – Independent; Research Consultant, Jordan
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 total number of such guarantees at 31 December 2022 was
21
CDAC Network Limited
Trustees’ annual report
For the year ended 31 December 2022
5 (2021: 5). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
Auditor
Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.
The directors’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.
The directors annual report has been approved by the directors on 31 May 2023 and signed on their behalf by
Geoff Loane
Director and Chair of CDAC Network Limited
22
Independent auditor’s report
To the members of
CDAC Network Limited
Opinion
We have audited the financial statements of CDAC Network Limited (the ‘charitable company’) for the year ended 31 December 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
-
In our opinion, the financial statements:
-
Give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended
-
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
-
Have been prepared in accordance with the requirements of the Companies Act 2006
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on CDAC Network Limited's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
23
Independent auditor’s report
To the members of
CDAC Network Limited
Other Information
The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
The trustees’ annual report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
-
Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
-
The financial statements are not in agreement with the accounting records and returns; or
-
Certain disclosures of trustees’ remuneration specified by law are not made; or
-
We have not received all the information and explanations we require for our audit; or
-
● The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of
24
Independent auditor’s report
To the members of
CDAC Network Limited
company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
Capability of the audit in detecting irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
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We enquired of management which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
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Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
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Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
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The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
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We inspected the minutes of meetings of those charged with governance.
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We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
25
Independent auditor’s report
To the members of
CDAC Network Limited
-
We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
-
We reviewed any reports made to regulators.
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We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
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We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
-
In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Jonathan Orchard (Senior statutory auditor)
05 July 2023
for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL
26
CDAC Network Limited
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 December 2022
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| Note | £ | £ | £ | £ | £ | £ | |
| Income from: | |||||||
| Charitable activities | |||||||
| Membership | 2 | 134,167 | - | 134,167 | 147,750 | - | 147,750 |
| DFAT - Fiji and Vanuatu | 2 | - | - | - | - | 491,640 | 491,640 |
| DRC (H2H) | 2 | - | 55,824 | 55,824 | - | 171,665 | 171,665 |
| UNDP - PNG | 2 | - | 56,077 | 56,077 | - | 33,508 | 33,508 |
| DEC - Ukraine | 2 | - | 223,955 | 223,955 | - | - | - |
| Member Initiatives | 2 | - | 180,650 | 180,650 | - | 329,584 | 329,584 |
| Other income | - | - | - | - | - | - | |
| Total income | 134,167 | 516,506 | 650,673 | 147,750 | 1,026,397 | 1,174,147 | |
| Expenditure on: | |||||||
| Charitable activities | |||||||
| Membership | 3 | 147,345 | - | 147,345 | 104,056 | - | 104,056 |
| DFAT - Fiji and Vanuatu | 3 | - | 346,287 | 346,287 | - | 463,931 | 463,931 |
| DRC (H2H) | 3 | - | 26,310 | 26,310 | - | 125,837 | 125,837 |
| UNDP - PNG | 3 | - | 81,286 | 81,286 | - | 14 | 14 |
| DEC - Ukraine | 3 | - | 96,757 | 96,757 | - | - | - |
| Member Initiatives | 3 | - | 197,832 | 197,832 | - | 337,284 | 337,284 |
| Other expenditure | 3 | - | - | - | - | - | - |
| Total expenditure | 147,345 | 748,472 | 895,817 | 104,056 | 927,066 | 1,031,122 | |
| Net income for the year | (13,178) | (231,966) | (245,144) | 43,694 | 99,331 | 143,025 | |
| Transfers between funds | 13,265 | (13,265) | - | - | - | - | |
| Net movement in funds | 87 | (245,231) | (245,144) | 43,694 | 99,331 | 143,025 | |
| Reconciliation of funds: | |||||||
| Total funds brought forward | 153,609 | 410,054 | 563,663 | 109,915 | 310,723 | 420,638 | |
| Total funds carried forward | 153,696 | 164,823 | 318,519 | 153,609 | 410,054 | 563,663 |
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 13a to the financial statements.
27
CDAC Network Limited
Company no. 10571501
Balance sheet
As at 31 December 2022
| Note Current assets: 9 Liabilities: 10 13a Total unrestricted funds Cash at bank and in hand Restricted income funds Unrestricted income funds: General funds Total charity funds Debtors The funds of the charity: Creditors: amounts falling due within one year Net current assets Total net assets Total assets less current liabilities |
£ 123,018 394,386 |
2022 £ 318,519 |
£ 188,345 573,308 |
2021 £ 563,663 |
|---|---|---|---|---|
| 517,404 (198,885) |
761,653 (197,990) |
|||
| 153,696 | 153,609 | |||
| 318,519 | 563,663 | |||
| 318,519 | 563,663 | |||
| 164,823 153,696 |
410,054 153,609 |
|||
| 318,519 | 563,663 |
Approved by the trustees on 31 May 2023 and signed on their behalf by
Geoff Loane Chair
Richard Lace Treasurer
28
CDAC Network Limited
Statement of cash flows
For the year ended 31 December 2022
| Cash flows from operating activities Net income for the reporting period (as per the statement of financial activities) (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by operating activities Analysis of cash and cash equivalents and of net debt Cash at bank and in hand Total cash and cash equivalents Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year |
£ £ (245,144) 65,327 895 (178,922) (178,922) 573,308 394,386 At 1 January 2022 Cash flows £ £ 573,308 (178,922) 573,308 (178,922) 2022 |
£ £ (245,144) 65,327 895 (178,922) (178,922) 573,308 394,386 At 1 January 2022 Cash flows £ £ 573,308 (178,922) 573,308 (178,922) 2022 |
£ £ 143,025 (89,535) (3,117) 50,373 50,373 522,935 573,308 Other non- cash changes At 31 December 2022 £ £ 394,386 394,386 2021 |
£ £ 143,025 (89,535) (3,117) 50,373 50,373 522,935 573,308 Other non- cash changes At 31 December 2022 £ £ 394,386 394,386 2021 |
|---|---|---|---|---|
| (178,922) (178,922) 573,308 |
50,373 50,373 522,935 |
|||
| 394,386 | 573,308 | |||
| Cash flows £ (178,922) |
At 31 December 2022 £ 394,386 |
|||
| 573,308 | (178,922) | 394,386 |
29
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
-
1 Accounting policies
-
a) Statutory information CDAC Network Limited is a charitable company limited by guarantee and is incorporated in England and Wales.
The registered office address and principal place of business is Sayer Vincent-Invicta House, 108-114 Golden Lane, London, EC1Y 0TL.
b) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
c) Public benefit entity
The charity meets the definition of a public benefit entity under FRS 102.
- d) Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
- e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
f) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
30
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
- 1 Accounting policies (continued)
g) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs of servicing members and delivering programmes undertaken to further the purposes of the charitable company and their associated support costs
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
h) Allocation of support costs
Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis.
| | Membership | 11% |
|---|---|---|
| | DFAT - Fiji and Vanuatu | 70% |
| | DRC (H2H) | 2% |
| | UNDP - PNG | 0% |
| | DEC - Ukraine | 7% |
| | Member Initiatives | 10% |
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
i) 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.
j) 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.
k) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
31
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
1 Accounting policies (continued)
l) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
m) Pensions
The charitable company makes payments to The Peoples Pension defined contribution pension scheme on behalf of employees. The assets of the schemes are held separately from those of the charitable company in independently administered funds. The pension cost charge represents contributions payable to the funds during the year. The charitable company has no liability under the schemes other than the payment of those contributions.
2 Income from charitable activities
| Income from charitable activities | ctivities | |||||
|---|---|---|---|---|---|---|
| Unrestricted £ 134,167 Sub-total for Membership 134,167 - - - - - - - - - - - - - - 134,167 Other DEC - Ukraine Sub-total for DEC NORCAP UNICEF Deutsche Welle International Media Support Total income from charitable activities Member Initiatives DFAT - Fiji and Vanuatu UNDP - PNG Membership Sub-total for UNDP Sub-total for Member Initiatives DRC (H2H) Sub-total for DRC Sub-total for DFAT Fiji and Vanuatu |
Unrestricted £ 134,167 |
£ - Restricted |
2022 Total £ 134,167 |
Unrestricted £ 147,750 |
£ - Restricted |
2021 Total £ 147,750 |
| - - |
134,167 - |
147,750 - |
- 491,640 |
147,750 491,640 |
||
| - - |
- 55,824 |
- 55,824 |
- - |
491,640 171,665 |
491,640 171,665 |
|
| - - |
55,824 56,077 |
55,824 56,077 |
- - |
171,665 33,508 |
171,665 33,508 |
|
| - - |
56,077 223,955 |
56,077 223,955 |
- - |
33,508 - |
33,508 - |
|
| - - - - - - |
223,955 16,700 103,966 54,888 5,096 - |
223,955 16,700 103,966 54,888 5,096 - |
- - - - - - |
- 4,240 142,902 127,404 45,863 9,175 |
- 4,240 142,902 127,404 45,863 9,175 |
|
| - | 180,650 | 180,650 | - | 329,584 | 329,584 | |
| 134,167 | 516,506 | 650,673 | 147,750 | 1,026,397 | 1,174,147 |
CDAC Network Limited received income for H2H projects under project implementation agreements with DRC. The grant funding for the projects was provided to DRC by UK's FCDO and USA's BHA. Funding received in 2022 was restricted.
32
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
- 3a Analysis of expenditure (current year)
| Staff costs (Note 5) Project consultants Project other CDAC Annual Public Forum Communications and marketing Staff travel, accommodation and per diem Premises costs Office costs HR and staffing costs Finance and administration Support costs - NPAC Support - Other Governance costs Total expenditure 2022 Total expenditure 2021 |
Charitable activities | Charitable activities | Governance costs £ 1,465 4,464 586 10,306 |
Support costs £ 59,825 3,431 - 5,544 1,180 1,099 |
2022 Total £ 328,465 406,747 61,525 12,028 56,981 8,812 - 7,348 1,180 12,731 |
2021 Total £ 309,747 574,782 71,125 9,362 47,763 676 - 3,281 1,596 12,790 |
||||
|---|---|---|---|---|---|---|---|---|---|---|
| Membership £ 102,458 4,316 80 7,564 57 8,226 - - - - |
DFAT - Fiji and Vanuatu £ 33,694 218,907 30,694 - 12,319 - - 607 - 650 |
DRC (H2H) £ 5,605 14,239 4,536 - - - - 120 - 83 |
UNDP - PNG £ 32,269 43,162 5,232 - 450 - - 50 - 123 |
DEC - Ukraine £ 41,009 36,589 4,129 - 9,742 - - - - 151 91,620 5,137 - - 96,757 - |
Member Initiatives £ 52,140 86,103 16,854 - 34,413 - - 1,027 - 319 |
|||||
| 122,701 7,823 16,821 |
296,871 49,416 - - |
24,583 1,727 - - |
81,286 - - - |
190,856 6,976 - - |
16,821 - - (16,821) |
71,079 (63,256) (7,823) - |
895,817 - - - |
1,031,122 - - - |
||
| 147,345 | 346,287 | 26,310 | 81,286 | 197,832 | - | - | 895,817 | 1,031,122 | ||
| 104,056 | 463,931 | 125,837 | 14 | 337,284 | - | - |
Of the total expenditure, £147,345 was unrestricted (2021: £104,056) and £748,472 was restricted (2021: £927,066).
33
Notes to the financial statements
For the year ended 31 December 2022
3b Analysis of expenditure (current year)
Charitable activities
| Staff costs (Note 5) Project consultants Project other CDAC Annual Public Forum Communications and marketing Staff travel, accommodation and per diem Premises costs Office costs HR and staffing costs Finance and administration Support costs - NPAC Support - Other Governance costs Total expenditure 2021 |
Membership £ 73,423 150 402 9,362 2,336 436 - - - - 86,109 - 6,264 11,683 104,056 |
DFAT - Fiji and Vanuatu £ 69,953 298,201 40,017 - 15,356 - - - - 1,094 424,621 39,310 - - 463,931 |
DRC (H2H) £ 29,018 74,151 4,252 - 4,431 - - - - 281 112,133 13,704 - - 125,837 |
UNDP - PNG £ - - - - - - - - - 14 14 - - - 14 |
Member Initiatives £ 92,435 194,172 26,454 - 10,640 - - - - 414 324,115 13,169 - - 337,284 |
Governance costs £ 1,843 - - - - 240 - - - 9,600 11,683 - - (11,683) - |
Support costs £ 43,075 8,108 - - 15,000 - - 3,281 1,596 1,387 72,447 (66,183) (6,264) - - |
2021 Total £ 309,747 574,782 71,125 9,362 47,763 676 - 3,281 1,596 12,790 |
|---|---|---|---|---|---|---|---|---|
| 1,031,122 - - - |
||||||||
| 1,031,122 |
34
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
- 4 Net income for the year
This is stated after charging / (crediting):
| This is stated after charging / (crediting): | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Net foreign exchange losses | (5) | 47 |
| Operating lease rentals payable: | ||
| Property (excluding VAT) | - | - |
| Auditor's remuneration (excluding VAT): | ||
| Audit | 8,400 | 8,000 |
- 5 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
| Staff costs were as follows: | ||
|---|---|---|
| Social security costs Employer’s contribution to defined contribution pension schemes Freelance consultants Salaries and wages |
2022 £ 282,992 17,618 16,980 10,875 |
2021 £ 222,496 25,526 13,350 48,375 |
| 328,465 | 309,747 |
The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:
| 2022 | 2021 | ||
|---|---|---|---|
| No. | No. | ||
| £60,000 | - £69,999 | 1 | 1 |
| £70,000 | - £79,999 | 1 | 1 |
The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £90,881 (2021: £87,749).
The directors were neither paid nor received any other benefits from employment with CDAC Network Limited in the year (2021: £nil).
Directors' expenses represents the payment or reimbursement of travel and subsistence costs totalling £586 (2021: £239) incurred by 2 (2021: 1) members relating to attendance at meetings.
35
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
6 Staff numbers
The average number of employees (head count based on number of staff employed) during the year was 5.75 (2021: 4.25).
Staff are split across the activities of the charity as follows (full time equivalent basis):
| DEC - Ukraine Membership DRC (H2H) Member Initiatives UNDP - PNG Support costs DFAT - Fiji and Vanuatu Governance costs |
2022 No. 1.6 0.5 0.1 0.5 0.7 0.8 0.0 0.9 |
2021 No. 0.5 0.8 0.3 - - 1.3 0.0 0.6 |
|---|---|---|
| 5.1 | 3.5 |
7 Related party transactions
Transactions with directors are included in note 5.
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties (2021: none).
8 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
9 Debtors
| 9 Debtors |
||
|---|---|---|
| 10 Accruals Trade creditors Accrual for Project Costs Taxation and social security Other debtors Other creditors Deferred membership income Creditors: amounts falling due within one year |
2022 £ 123,018 |
2021 £ 188,345 |
| 123,018 | 188,345 | |
| 2022 £ 17,164 4,738 3,432 10,080 6,971 156,500 |
2021 £ 13,554 7,408 4,306 9,600 15,122 148,000 |
|
| 198,885 | 197,990 |
36
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
11 Deferred income
Deferred income comprises membership fees for 2023 invoiced in 2022.
| Balance at the beginning of the year Amount released to income in the year Amount deferred in the year Balance at the end of the year 12a 12b 13a At 1 January 2022 £ 346,287 (124) 33,494 - 30,397 Total restricted funds 410,054 General funds 153,609 153,609 563,663 DEC - Ukraine Restricted funds: DFAT - Fiji and Vanuatu Net assets at 31 December 2021 UNDP - PNG Analysis of net assets between funds (current year) Net current assets Net current assets DRC (H2H) Member Initiatives Movements in funds (current year) Total unrestricted funds Unrestricted funds: Net assets at 31 December 2022 Analysis of net assets between funds (prior year) Total funds |
Balance at the beginning of the year Amount released to income in the year Amount deferred in the year Balance at the end of the year 12a 12b 13a At 1 January 2022 £ 346,287 (124) 33,494 - 30,397 Total restricted funds 410,054 General funds 153,609 153,609 563,663 DEC - Ukraine Restricted funds: DFAT - Fiji and Vanuatu Net assets at 31 December 2021 UNDP - PNG Analysis of net assets between funds (current year) Net current assets Net current assets DRC (H2H) Member Initiatives Movements in funds (current year) Total unrestricted funds Unrestricted funds: Net assets at 31 December 2022 Analysis of net assets between funds (prior year) Total funds |
General unrestricted £ 153,696 |
Designated £ - |
2022 £ 148,000 (148,000) 156,500 |
2021 £ 146,500 (146,500) 148,000 |
|---|---|---|---|---|---|
| 156,500 | 148,000 | ||||
| Restricted £ 164,823 |
Total funds £ 318,519 |
||||
| 153,696 | - | 164,823 | 318,519 | ||
| General unrestricted £ 153,609 |
Designated £ - |
Restricted £ 410,054 |
Total funds £ 563,663 |
||
| 153,609 | - | 410,054 | 563,663 | ||
| Income & gains £ - 55,824 56,077 223,955 180,650 516,506 |
Expenditure & losses £ (346,287) (26,310) (81,286) (96,757) (197,832) (748,472) |
Transfers £ - - (13,265) - - (13,265) |
At 31 December 2022 £ - 29,390 (4,980) 127,198 13,215 164,823 |
||
| 153,609 | 134,167 | (147,345) | 13,265 | 153,696 | |
| 153,609 | 134,167 | (147,345) | 13,265 | 153,696 | |
| 563,663 | 650,673 | (895,817) | - | 318,519 |
The narrative to explain the purpose of each fund is given at the foot of the note below.
37
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
| 13b Total restricted funds General funds Total unrestricted funds Total funds Members Special Initiatives Movements in funds (prior year) Restricted funds: UNDP-PNG DFAT - Fiji and Vanuatu DRC (H2H) Unrestricted funds: |
At 1 January 2021 £ 318,578 (45,952) - 38,097 |
Income & gains £ 491,640 171,665 33,508 329,584 |
Expenditure & losses £ (463,931) (125,837) (14) (337,284) |
Transfers £ - - - |
At 31 December 2021 £ 346,287 (124) 33,494 30,397 |
|---|---|---|---|---|---|
| 310,723 | 1,026,397 | (927,066) | - | 410,054 | |
| 109,915 | 147,750 | (104,056) | - | 153,609 | |
| 109,915 | 147,750 | (104,056) | - | 153,609 | |
| 420,638 | 1,174,147 | (1,031,122) | - | 563,663 |
Purposes of restricted funds
Australian DFAT for Fiji and Vanuatu Project - To assist government and civil society organisations in Fiji and Vanuatu in ensuring effective communication and community engagement for disaster preparedness and response. The project is funded by the Australian Department for Foreign Affairs and Trade (DFAT). Part of the project delivery is sub-contracted to Ground Truth Solutions (GTS).
38
CDAC Network Limited
Notes to the financial statements
For the year ended 31 December 2022
UNICEF - To continue to implement the Enhancing Surge Capacity project with support under a UNICEF Partnership Cooperation Agreement for follow up actions from previous SSFA funding on enhancing Global Surge Capacity on Communication and Community Engagement (CCE)
H2H Tigray II - Funding from the H2H Network to ensure coordinated Communication and Community engagement in the Tigray Conflict Response .
IMS Capacity Bridging on CCE - A project to provide training on Community Engagement to experts in the IMS Africa Programme .
DW Media Landscape Guides - To develop 9 Media Landscape Guides for high risk countries .
UNDP PNG - Support to the PNG Disaster management team in the CCEA Situation Analysis and CCEA Program Roll Out; embedding CCEA in disaster response .
H2H Haiti - Building bridges in surge capacity for Community Engagement and Accountability (CEA) to ensure CCEA was coordinated and considered in the Haiti earthquake response .
DEC Ukraine - Ensuring Effective System-Wide Communication across the Ukraine Response by Bridging the Gap between Local and Global Responders
NORCAP Training - To deliver the Communication, Community Engagement and Accountability (CCEA) Coordinator Training Course to experts across the various CAPs supported by NORCAP.
H2H Horn of Africa - Accelerating a collective and inclusive approach to communication, engagement and accountability in the HoA drought response
14 Legal status of the charity
CDAC Network Limited is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. CDAC Network Limited registered as a charity with the Charity Commission from April 2018.
39