Charity number: 1181344 

## People in Need (PIN) UK 

Report and financial statements For the year ended 31 December 2022 



People in Need (PIN) UK 

## Contents 

For the year ended 31 December 2022 

Reference and administrative information ....................................................................................... 1 Trustees’ annual report ................................................................................................................... 2 Auditor’s report............................................................................................................................... 8 Statement of financial activities (incorporating an income and expenditure account) .................... 13 Balance sheet ................................................................................................................................ 14 Notes to the financial statements .................................................................................................. 15 



People in Need (PIN) UK 

## Reference and administrative information 

## For the year ended 31 December 2022 

|Charity number|1181344||
|---|---|---|
|Country of registration<br>England & Wales|||
|Registered office and|<br>7-14 Great Dover Street,||
|operational address|London,||
||SE1  4YR, United Kingdom||
|Other working name|PIN UK||
|Trustees|The trustees, who were all appointed on registration, served during the||
||period and up to the date of this report were as follows:||
||Petra Vranova|Chair|
||John Walker|Treasurer|
||Helen Anna Cibinda Ntale||
||Dr David Chirico||
||Jan Mrkvička||
||Simon Pánek||
||Klara Skrivankova||
|Key management|Camila Garbutt|Chief Executive|
|personnel|Steve Durose (from 13.9.22) Finance & Compliance Manager||
||Gaya Ariyasena (to 7.7.22)|Finance & Compliance Manager|
|Bankers|Citibank UK||
||33 Canada Square||
||Canary Wharf||
||London||
||E14 5LB||
|Solicitors|Bates Wells||
||10 Queen Street Place||
||London||
||EC4R 1BE||
|Auditor|Sayer Vincent LLP||
||Chartered Accountants and|Statutory Auditor|
||Invicta House||
||108-114 Golden Lane||
||LONDON||
||EC1Y 0TL||



1 



People in Need (PIN) UK 

## Reference and administrative information 

## For the year ended 31 December 2022 

The trustees present their report and the audited financial statements for the year to 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 charity's trust deed 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 

People In Need (PIN CZ) is a Czech non-profit distributing, non-governmental organization founded in 1992 that implements humanitarian relief and long-term development projects, educational programs, and human rights programs all over the world. PIN UK was established in England by PIN CZ as of 22 December 2018 for charitable purposes in order to support the PIN Mission by raising funds, providing technical expertise, supporting projects and supervising the use of funds from a base in the UK. PIN UK’s activities and decision-making processes are defined by its Constitution. 

PIN UK and PIN CZ are separate legal entities and charities but they have a shared vision of the PIN Mission. The PIN Mission stems from the belief that people should not suffer from poverty, injustice or inequality. The PIN Mission dictates that at least one of the following four overall objectives should motivate all its activities: 

- Save lives and protect dignity: To save lives, mitigate suffering and maintain dignity of people affected by natural disasters and conflicts. 

- Empower people: To support people’s abilities and efforts to improve their lives and their communities, in accordance with the UN Declaration of Human Rights. 

- Ensure equal opportunities: To fight against the root causes of inequality of injustice. 

- ● Support sustainable living: To promote development that is not at the expense of future generations, and does not result in further inequalities and always adhering to the principles of humanity, impartiality, independence and neutrality. 

PIN UK’s purposes for the public benefit are the following: 

1. The relief and assistance of people in any part of the world who are the victims of war or natural disaster, trouble, or catastrophe by such means as determined by the trustees 

2. The prevention or relief of poverty; 

3. The advancement of health or the saving of lives; 

4. The advancement of education: 

   - a. for those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage; and 

   - b. for the general public in the field of humanitarian and international development issues; 

2 



People in Need (PIN) UK 

## Reference and administrative information 

## For the year ended 31 December 2022 

5. To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world by all or any of the following means: 

   - a. Monitoring abuses of human rights; 

   - b. Obtaining redress for the victims of human rights abuse; 

   - c. Relieving need among the victims of human rights abuse; 

   - d. Research into human rights issues; 

   - e. Providing technical advice to government and others on human rights matters; 

   - f. Contributing to the sound administration of human rights law; 

   - g. Commenting on proposed human rights legislation; 

   - h. Raising awareness of human rights issues; 

   - i. Promoting public support for human rights; 

   - j. Promoting respect for human rights among individuals and corporations; 

   - k. International advocacy of human rights; 

   - l. Eliminating infringements of human rights. 

The trustees 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 trustees consider how planned activities will contribute to the aims and objectives that have been set. 

## Achievements and performance 

The charity's main activities and who it tries to help are described below. All its charitable activities are undertaken to further People In Need (PIN) UK’s charitable purposes for the public benefit. 

The main focus of PIN UK’s work in 2022 has been to support the humanitarian response to the Ukraine crisis: PIN UK opened a public fundraising appeal and secured foundation funding. One example of the type of work this funding was put to was supporting Moldovan households who are hosting Ukrainian refugees, helping them pay for basic households needs such as utility bills and food. Many in Moldova are facing economic hardship which can in turn cause tensions when there is an influx of refugees. By supporting hosting households, as well as helping Ukrainians, we are helping support social cohesion. 

As part of its charitable purposes related to prevention or relief of poverty and human rights, PIN UK, in partnership with PIN CZ developed the pilot platform www.civilsocietynow.org This platform would provide local charities/civil society organisations in Nepal and Mongolia with resources needed to strengthen their organisation. Local organisations are often the ones best placed to address poverty and human rights issues in their communities. The goal is to support a strong local civil society with resilient local organisations that can access the funding they need and implement with the required systems in place. The platform is currently being piloted and we hope to expand to other countries in 2023. 

In order to support this work and further the charitable purposes PIN UK have held conversations with potential donors and submitted funding applications. 

3 



People in Need (PIN) UK 

## Reference and administrative information 

## For the year ended 31 December 2022 

## Financial review 

During this period the organisation incurred costs totalling £100,667 (2021 - £125,901), of which £58,598 (2021 - £59,712) were direct costs. As disclosed in note 7 of the financial statements, these costs were fully funded by  the sole member of the CIO, PIN in the Czech Republic. This donation is the sole operating income of the organisation during the period . In 2022 PIN UK also sourced funding for the support of Moldovan hosts of Ukrainian refuges through the Choose Love foundation (£82,665, 2021 – nil) and general donations to support Ukrainian refugees (£22,774, 2021 – nil), all of which were transmitted to and administered by PIN CZ. 

PIN in the Czech Republic is committed under a memorandum of understanding and its amendments to fund the set-up costs of PIN UK until the end of 2024, the trustees are confident to prepare the accounts on a going concern basis. 

## Principal risks and uncertainties 

A Risk Register is reviewed and maintained on a regular basis as the primary tool for organisational wide risk management. 

## Reserves policy and going concern 

A Reserves Policy has been developed and approved by the trustees. The reasons for holding free reserves include ensuring the continuity of PIN UK’s activities in the event of unexpected setbacks and ensuring that there are sufficient resources available to fulfil legal obligations in the unlikely event that PIN UK ceases to operate. This means maintain free reserves (those unrestricted funds which are not invested in fixed assets, designated for a specific purpose or otherwise committed) at the higher of either: three months of unrestricted budgeted expenditure; or the amount required to close down the charity. Reserves will be monitored and reported to Trustees in line with financial reporting requirements, with the target level of reserves reviewed annually as part of the cyclical budgeting process. 

## Fundraising 

In response to the Ukraine crisis PIN UK opened a public appeal to support the humanitarian response. To ensure we had the correct processes and policies in place we registered with the Fundraising Regulator and consulted Sayer Vincent for advice. PIN UK has submitted funding applications to the Asian Development Bank, Jersey Overseas Aid and Choose Love, we secured funding from Choose Love. The charity did not receive any complaints in relation to fundraising. 

4 



People in Need (PIN) UK 

## Reference and administrative information 

## For the year ended 31 December 2022 

## Plans for the future 

PIN UK plans to further expand its ability to provide technical expertise to partner organisations in LMICs: PIN’s Country Office staff as well as other national and civil society organisations. Whilst PIN CZ continues to commit to fund PIN UK, PIN UK’s priorities will be to diversify its funding base both to support its technical expertise endeavours as well as to be able to financially support partner organisation’s programming aligned with PIN UK’s purposes. 

## Structure, governance and management 

The organisation is a charitable incorporated organisation registered as a charity on 21 December 2018 in England and Wales. 

The charity is constituted under a trust deed dated 20[th ] December 2018. 

All trustees 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 

Following the appointment of two new trustees to expand the board to seven trustees in 2019, there were no resignations or new appointments in 2022. PIN UK has an open recruitment process with vacancy announcements advertised as voluntary positions on job websites and shared through professional networks. Applications are screened by the Chair of the board of trustees. Candidates are pre-selected for interview by the Chair, the sole Member and Chief Executive. 

As described in PIN UK’s Constitution, the sole Member of PIN UK is responsible for appointing trustees. The Member is represented on PIN UK’s board of trusted by Šimon Pánek. 

## Trustee induction and training 

All new trustees must sign the Charity Commission’s Trustee Eligibility Declaration form. Trustees are requested to complete and sign the register of interests which forms a part of PIN UK’s Conflict of Interest Policy. New trustees are provided with PIN UK’s Constitution, minutes from previous meetings, PIN UK’s key policies and the Chief Executive’s Job Description. New trustees talk through PIN UK’s strategy with the Chair and Chief Executive and are pointed towards key Charity Commission guidance (particularly “The Essential Trustee: What you need to know, what you need to do”). 

5 



People in Need (PIN) UK 

## Reference and administrative information 

## For the year ended 31 December 2022 

## Related parties and relationships with other organisations 

Člověk v tísni, o.p.s, (People in Need), with its registered office at Šafaříkova 24, Praha 2, Czech Republic has been the sole provider of financial support to PIN UK. People In Need is the “Sole Member” of PIN UK. As described in PIN UK’s Constitution, two of PIN UK’s trustees are ex-officio positions held by the CEO of People In Need (Simon Pánek) and the Director of the Relief and Development Department of People In Need (Jan Mrkvička). 

## Remuneration policy for key management personnel 

PIN UK’s salary scale was developed and reviewed against other similar charities in the sector. 

## Statement of responsibilities of the trustees 

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: 

- Select suitable accounting policies and then apply them consistently 

- Observe the methods and principles in the Charities SORP 

- Make judgements and estimates that are reasonable and prudent 

- 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 trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

6 



People in Need (PIN) UK 

## Reference and administrative information 

## For the year ended 31 December 2022 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

The trustees’ annual report has been approved by the trustees on 1 September 2023 and signed  on their behalf by 

John Walker Treasurer 

7 



Auditor’s report 

## To the trustees of 

## People In Need (PIN) UK 

## Opinion 

We have audited the financial statements of People in Need UK (the ‘charity’) for the year ended 31 December 2022 which comprise the statement of financial activities, balance sheet 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 charity’s affairs as at 31 December 2022 and of its incoming resources and application of resources, 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 Charities Act 2011 

## 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 charity 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 People in Need UK'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. 

8 



Auditor’s report 

To the trustees of 

People In Need (PIN) UK 

## 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. 

## Matters on which we are required to report by exception 

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

- The information given in the trustees’ annual report is inconsistent in any material respect with the financial statements; 

- Sufficient accounting records have not been kept; or 

- The financial statements are not in agreement with the accounting records and returns; or 

- We have not received all the information and explanations we require for our audit 

## Responsibilities of trustees 

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees 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 

9 



Auditor’s report 

## To the trustees of 

## People In Need (PIN) UK 

charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## Auditor’s responsibilities for the audit of the financial statements 

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. 

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: 

- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to: 

   - Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance; 

   - Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud; 

   - The internal controls established to mitigate risks related to fraud or noncompliance with laws and regulations. 

- We inspected the minutes of meetings of those charged with governance. 

- 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 

10 



Auditor’s report 

## To the trustees of 

## People In Need (PIN) UK 

- effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience. 

- 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. 

- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations. 

- 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 noncompliance. 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. 

11 



Auditor’s report 

To the trustees of 

## People In Need (PIN) UK 

## Use of our report 

This report is made solely to the charity's trustees as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

## Date: 20 September 2023 

Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL 

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006 

12 



## People In Need (PIN) UK 

Statement of financial activities (incorporating an income and expenditure account) 

For the year ended 31 December 2022 

|For theyear ended 31 December 2022|||||
|---|---|---|---|---|
|Note<br>Income from:<br>2<br>2<br>3<br>4<br>Reconciliation of funds:<br>Charitable activities<br>Total income<br>Expenditure on:<br>Donations<br>Donation towards unrestricted reserves<br>Net income and net movement in funds for the year<br>Total expenditure<br>Total funds carried forward<br>Net movement in funds<br>Total funds brought forward|Unrestricted<br>£<br>100,667<br>-|Restricted<br>£<br>105,439<br>-|2022<br>Total<br>£<br>206,106<br>-|2021<br>Total<br>£<br>125,695<br>30,000|
||100,667|105,439|206,106|155,695|
||100,667|105,439|206,106|125,901|
||100,667|105,439|206,106|125,901|
||-|-|-|29,794|
||-<br>30,000|-<br>-|-<br>30,000|206<br>206|
||30,000|-|30,000|30,000|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Overheads are covered by PIN CZ, the funding being unrestricted. In 2022 restricted funds totalling £105,439 were generated and applied to charitable purposes. All activites in 2021 were unrestricted. 

13 



People In Need (PIN) UK 

## Balance sheet 

## As at 31 December 2022 

|As at 31 December 2022|||||
|---|---|---|---|---|
|Note<br>8<br>9<br>Current assets:<br>Debtors<br>Cash at bank and in hand<br>Liabilities:<br>Creditors: amounts falling due within one year<br>Net current assets and total net assets<br>Total restricted funds<br>Total general funds<br>Total funds|£<br>363<br>52,998|2022<br>£<br>30,000|£<br>6,880<br>41,602|2021<br>£<br>30,000|
||53,361<br>(23,361)||48,482<br>(18,482)||
||-<br>30,000||-<br>30,000||
|||30,000||30,000|
||||||



Approved by the trustees on 1 September 2023 and signed on their behalf by 

John Walker Treasurer 

14 



People In Need (PIN) UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

## 1 Accounting policies 

## a) Statutory information 

People in Need (PIN) UK is a charitable incorporation organisation (CIO) registered in England and Wales. 

The registered office address and principal place of business is 7-14 Great Dover Street, London, SE1 4YR, United Kingdom 

## 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 Charities Act 2011. 

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

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.  As per the memorandum of understanding between PIN UK and PIN in the Czech Republic, financial support will be provided until 31st December 2024 for any unfunded running costs. 

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. 

## f) Fund accounting 

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. 

15 



People In Need (PIN) UK 

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. 

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

Items of equipment are capitalised where the purchase price exceeds £1,000. 

## h) Allocation of support costs 

Support and governance costs have been allocated to the charity's charitable activities. 

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) 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. 

## j) Trade and other debtors 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## k) 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. 

## 2 Income from donations 

|Income from donations|||||
|---|---|---|---|---|
|Donations<br>Donation towards unrestricted reserves|Unrestricted<br>£<br>100,667<br>-|Restricted<br>£<br>105,439<br>-|2022<br>£<br>206,106<br>-|2021<br>£<br>125,695<br>30,000|
||100,667|105,439|206,106|155,695|



As set out in the related party transactions noted, all of the unrestricted financial support has been provided by PIN CZ. 

PIN CZ made an unrestricted donation of £30,000 to PIN UK in July 2021. PIN UK will use these funds for the reasons stated in PIN UK’s Reserves Policy and in line with PIN UK’s Scheme of Delegation. 

16 



People In Need (PIN) UK 

## Notes to the financial statements 

## For the year ended 31 December 2022 

## 3a Analysis of expenditure (current period) 

|Staff costs (note 5)<br>Professional memberships<br>Premises costs<br>Office administration costs<br>Legal and professional fees<br>Audit<br>Grants payable<br>Fundraising expenditure<br>Recruitment expenditure<br>Support costs<br>Governance costs<br>Total expenditure 2022<br>Total expenditure 2021|Charitable<br>activities<br>£<br>58,598<br>-<br>-<br>-<br>-<br>-<br>105,439<br>-<br>-<br>164,037<br>27,595<br>14,474<br>206,106<br>125,901|Governance<br>costs<br>£<br>6,375<br>-<br>-<br>-<br>3,099<br>5,000<br>-<br>-<br>-<br>14,474<br>-<br>(14,474)<br>-<br>-|Support<br>costs<br>£<br>21,367<br>1,468<br>240<br>3,664<br>-<br>-<br>-<br>657<br>199<br>27,595<br>(27,595)<br>-<br>-<br>-|2022<br>Total<br>£<br>86,340<br>1,468<br>240<br>3,664<br>3,099<br>5,000<br>105,439<br>657<br>199|2021<br>Total<br>£<br>107,436<br>1,466<br>2,755<br>3,208<br>4,497<br>6,300<br>-<br>216<br>23|
|---|---|---|---|---|---|
|||||206,106<br>-<br>-|125,901<br>-<br>-|
|||||206,106||
|||||125,901||



Grants payable of £105,439 (2021: nil) represent charitable funds paid to PIN CZ to deliver restricted project work. 

## 3b Analysis of expenditure (prior period) 

|Staff costs (note 5)<br>Professional memberships<br>Fundraising expenditure<br>Recruitment expenditure<br>Premises costs<br>Office administration costs<br>Legal and professional fees<br>Audit<br>Support costs<br>Governance costs<br>Total expenditure 2021|Charitable<br>activities<br>£<br>59,712<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>59,712<br>43,897<br>22,292<br>125,901|Governance<br>costs<br>£<br>11,495<br>-<br>-<br>-<br>-<br>-<br>4,497<br>6,300<br>22,292<br>-<br>(22,292)<br>-|Support<br>costs<br>£<br>36,229<br>1,466<br>216<br>23<br>2,755<br>3,208<br>-<br>-<br>43,897<br>(43,897)<br>-<br>-|2021<br>Total<br>£<br>107,436<br>1,466<br>216<br>23<br>2,755<br>3,208<br>4,497<br>6,300|
|---|---|---|---|---|
|||||125,901<br>-<br>-|
|||||125,901|



17 



People In Need (PIN) UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

- 4 Net income and net movement in funds for the year 

This is stated after charging: 

Auditor's remuneration (excluding VAT) 

|2022|2021|
|---|---|
|£|£|
|4,167|5,250|



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:|||
|---|---|---|
|Salaries and wages<br>Social security costs<br>Employer’s contribution to defined contribution pension schemes|2022<br>£<br>81,393<br>3,115<br>1,832|2021<br>£<br>98,818<br>6,184<br>2,434|
||86,340|107,436|



No employee earned more than £60,000 during the year (2021: nil). 

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £63,530 (2021: £67,598). 

The charity trustees were not paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil). 

Nil claims for trustee expenses were made during the year (2021: £nil). 

## 6 Staff numbers 

The average number of employees (head count based on number of staff employed) during the year was 3 (2021: 3). 

## 7 Related party transactions 

PIN CZ is the sole member of PIN UK and ultimate controlling party. As described in PIN UK’s Constitution, two of PIN UK’s trustees are ex-officio positions held by the CEO of People In Need (Simon Pánek) and the Director of the Relief and Development Department of People In Need (Jan Mrkvička). During the period, PIN CZ provided financial support to PIN UK of £100,667 (2021: £125,695) plus an additional £nil (2021: £30,000) towards PIN UK's unrestricted reserves. 

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. 

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People In Need (PIN) UK 

## Notes to the financial statements 

## For the year ended 31 December 2022 

- 8 Debtors 

|For the year ended 31 December 2022<br>8<br>Debtors||||
|---|---|---|---|
|9<br>10a<br>Creditors: amounts falling due within one year<br>Prepayments and accrued income<br>Other debtors<br>Analysis of net assets between funds<br>Net assets at 31 December 2022<br>Other creditors<br>Net current assets<br>Accruals|General<br>unrestricted<br>£<br>30,000|2022<br>£<br>303<br>60|2021<br>£<br>6,880<br>-|
|||363|6,880|
|||2022<br>£<br>7,057<br>16,304|2021<br>£<br>6,300<br>12,182|
|||23,361|18,482|
|||Restricted<br>£<br>-|Total funds<br>£<br>30,000|
||30,000|-|30,000|



10b Analysis of net assets between funds (prior year) 

|Analysis of net assets between funds|(prior year)|||||
|---|---|---|---|---|---|
|General funds<br>Net assets at 31 December 2021<br>Total unrestricted funds<br>Restricted funds:<br>Ukraine emergency support<br>Unrestricted funds:<br>Movements in funds<br>Net current assets<br>Total restricted funds|At 1 January<br>2022<br>£<br>-|Income &<br>gains<br>£<br>105,439|Expenditure<br>& losses<br>£<br>(105,439)|General<br>unrestricted<br>£<br>30,000|Total funds<br>£<br>30,000|
|||||30,000|30,000|
|||||Transfers<br>£<br>-|At 31<br>December<br>2022<br>£<br>-|
||-|105,439|(105,439)|-|-|
||30,000|100,667|(100,667)|-|30,000|
||30,000|100,667|(100,667)|-|30,000|



11 Movements in funds 

19 



People In Need (PIN) UK 

Notes to the financial statements 

## For the year ended 31 December 2022 

## 11b Movements in funds (prior year) 

|e year ended 31 December 2022<br>Movements in funds (prior year)||||||
|---|---|---|---|---|---|
|General funds<br>Unrestricted funds:<br>Total unrestricted funds|At 1 January<br>2021<br>£<br>206|Income &<br>gains<br>£<br>155,695|Expenditure<br>& losses<br>£<br>(125,901)|Transfers<br>£<br>-|At 31<br>December<br>2021<br>£<br>30,000|
||-|155,695|(125,901)|-|30,000|



## Purposes of restricted funds 

Ukraine emergency support - this restricted fund had two components, the Choose Love-funded support for Moldovan households hosting Ukrainian refugees and the publicly fundraised money to support PIN’s humanitarian activities in Ukraine and the region. 

## 11 Ultimate controlling party 

PIN CZ is the sole member of PIN UK and is the ultimate controlling party with the power to appoint and remove trustees. 

20