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2023-12-31-accounts

Charity number: 1181344

People in Need (PIN) UK

Report and financial statements For the year ended 31 December 2023

People in Need (PIN) UK

Contents

For the year ended 31 December 2023

Reference and administrative information ........................................................................................... 1 Trustees’ annual report ........................................................................................................................ 2 Auditor’s report .................................................................................................................................... 9 Statement of financial activities (incorporating an income and expenditure account) ..................... 14 Balance sheet ...................................................................................................................................... 15 Statement of cash flows……………………………………………………………………………………………. 16 Notes to the financial statements ...................................................................................................... 17

People in Need (PIN) UK

Reference and administrative information

For the year ended 31 December 2023

Charity number 1181344 Country of registration England & Wales

Registered office and 7-14 Great Dover Street, London, E1 4YR, United Kingdom

Other working name PIN UK

Trustees The trustees, who were all appointed on registration, served during the 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
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
110 Golden Lane
LONDON
EC1Y 0TG

1

People in Need (PIN) UK

Trustees’ annual report

For the year ended 31 December 2023

The trustees present their report and the audited financial statements for the year to 31 December 2023.

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:

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:

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

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

2

People in Need (PIN) UK

Trustees’ annual report

For the year ended 31 December 2023

  1. 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:

  2. a. Monitoring abuses of human rights;

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

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

  5. d. Research into human rights issues;

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

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

  8. g. Commenting on proposed human rights legislation;

  9. h. Raising awareness of human rights issues;

  10. i. Promoting public support for human rights;

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

  12. k. International advocacy of human rights;

  13. 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.

In 2023, PIN UK expanded its portfolio to support projects in Africa and Asia. This included launching a 1.4m GBP Conservation Livelihoods project in partnership with the WWF as part of PIN’s broader Climate Resilience strategy. These forms of projects, and particularly PIN’s role, is aimed at the prevention or relief of poverty.

As part of its charitable purposes related to prevention or relief of poverty and human rights, PIN UK, in partnership with PIN CZ, continues to expand the platform www.civilsocietynow.org This platform provides local charities/civil society organizations in Asia and Europe 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.

As of December 2023, Civil Society Now was operational in four countries and with 43 member local civil society organisations.

3

People in Need (PIN) UK

Trustees’ annual report

For the year ended 31 December 2023

4

People in Need (PIN) UK

Trustees’ annual report

For the year ended 31 December 2023

Financial review

During this period, the organisation incurred costs totaling £589,212 (2022: £206,106), of which £532,651 (2022: £164,037) were direct costs as disclosed in note 3 of the financial statements. As disclosed in note 2 of the financial statements, these costs were funded by the member of the CIO, PIN in the Czech Republic (PIN CZ) (£127,226), general donations received to support Ukrainian refugees (£174) and by Jersey Overseas Aid (JOA) (£500,000). The donations from PIN CZ and admin part of the grant from JOA are the sources of operating income for the organization during the period. Included in the above, in 2023 PIN UK sourced funding of £453,017 (2022: £nil) for development activities in Myanmar and Zambia through JOA and £174 (2022: £22,774) as general donations to support Ukrainian refugees, all of which were transmitted to and administered by PIN CZ.

PIN CZ also donated £30,000 of unrestricted reserves to PIN UK in July 2021 which PIN UK still maintains. 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.

PIN CZ is committed under a memorandum of understanding to fund the core costs of PIN UK, 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.

5

People in Need (PIN) UK

Trustees’ annual report

For the year ended 31 December 2023

Fundraising

In response to the Ukraine crisis PIN UK opened a public appeal to support the humanitarian response in 2022. 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 remains registered with the Fundraising Regulator although public fundraising is not an active workstream. PIN UK, in partnership with PIN CZ, has submitted successful funding applications to Jersey Overseas Aid. PIN UK is now a selected supplier on the Conflict, Stability and Security Fund (now named Integrated

Security Fund) FCDO Framework, and if successful with bids to this framework, will work in partnership with PIN CZ for the implementation of projects.

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.

The trustees delegate the day-to-day management of the charity to its CEO, Camila Garbutt.

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 2023. 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.

6

People in Need (PIN) UK

Trustees’ annual report

For the year ended 31 December 2023

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”).

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 (PIN CZ) provides financial support to the running costs 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 exofficio 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). PIN UK is implementing two projects in partnership with PIN CZ. One of which is implemented also in partnership with WWF.

Remuneration policy for key management personnel

PIN UK’s salary scale was developed and reviewed against other 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:

7

People in Need (PIN) UK

Trustees’ annual report

For the year ended 31 December 2023

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.

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 3 September 2024 and signed on their behalf by

John Walker Treasurer

8

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 2023 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:

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.

9

Auditor’s report

To the trustees of

People In Need (PIN) UK

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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:

10

Auditor’s report

To the trustees of

People In Need (PIN) UK

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 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:

11

Auditor’s report

To the trustees of

People In Need (PIN) UK

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.

12

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.

19 September 2024

Sayer Vincent LLP, Statutory Auditor

110 Golden Lane, LONDON, EC1Y 0TG

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

13

People In Need (PIN) UK

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

For the year ended 31 December 2023

For theyear ended 31 December 2023
Note
Income from:
2a
2b
3
4
Reconciliation of funds:
Total funds carried forward
Total funds brought forward
Net income and net movement in funds for the
year
Total expenditure
Charitable activities
Total income
Expenditure on:
Donations
Charitable activities
Other Income		 Unrestricted
£
127,226
-
14		 Restricted
£
174
500,000
-		 2023
Total Unrestricted
£
£
127,400
106,667
500,000
-
14
-		 Restricted
£
105,439
-
-		 2022
Total
£
206,106
-
-
127,240 500,174 627,414
106,667		 105,439 206,106
127,226 461,986 589,212
106,667		 105,439 206,106
127,226 461,986 589,212
106,667		 105,439 206,106
14 38,188 38,202
-		 - -
30,000 - 30,000
30,000		 - 30,000
30,014 38,188 68,202
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.

14

People In Need (PIN) UK

Balance sheet

As at 31 December 2023

As at 31 December 2023
Note
Current assets:
8
Cash at bank and in hand
Liabilities:
9
11
11
Unrestricted income funds:
The funds of the charity:
Creditors: amounts falling due within one year
Total net assets
Debtors
General funds
Total funds
Restricted income funds:		 £
90
83,468		 2023
£		 £
363
52,998		 2022
£
83,558
(15,356)		 53,361
(23,361)
30,014
38,188		 30,000
-
68,202 30,000
68,202 30,000

Approved by the trustees on 3 September 2024 and signed on their behalf by

John Walker Treasurer

15

People In Need (PIN) UK

Statement of cash flows

For the year ended 31 December 2023

For the year ended 31 December 2023
Note 2023 2022
£ £ £ £
Cash flows from operating activities
Net income for the reporting period 38,202 -
(as per the statement of financial activities)
(Increase)/decrease in debtors 273 6,517
Increase/(decrease) in creditors (8,005) 4,879
Net cash provided by operating activities 30,470 11,396
Change in cash and cash equivalents in the year 30,470 11,396
Cash and cash equivalents at the beginning of the
year 52,998 41,602
Cash and cash equivalents at the end of the year a 83,468 52,998

16

People In Need (PIN) UK

Notes to the financial statements

For the year ended 31 December 2023

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.

The charity meets the definition of a public benefit entity under FRS 102.

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 indefinitely. Additionally, PIN UK had signed two Grant Agreement with Jersey Overseas Aid in 2023 with projects ending in May 2024 and November 2026 respectively.

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.

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.

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

17

People In Need (PIN) UK

Notes to the financial statements

For the year ended 31 December 2023

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.

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

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.

l) Prior year comparative information

Where comparative figures are stated for 2019, these cover the initial start-up period from 21 December 2018 to 31 December 2019.

2a Income from donations
Unrestricted Restricted 2023 Total 2022 Total
£ £ £ £
Donations 127,226 174 127,400 206,106
2b Income from charitable activities
Unrestricted Restricted 2023 Total 2022 Total
£ £ £ £
Jersey Overseas Aid - 500,000 500,000 -

18

People In Need (PIN) UK

Notes to the financial statements

For the year ended 31 December 2023

3a Analysis of expenditure (current period)

Staff costs (note 5)
Professional memberships
Premises costs
Office administration costs
Legal and professional fees
Audit
Grants Payable
Fundraising expenditure
Recruitment expenditure
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022		 Charitable
activities
£
79,409
-
-
-
-
-
453,192
50
-		 Governance
costs
£
19,978
-
-
-
10,800
-
-
-		 Support costs
£
14,687
1,597
180
5,076
4,226
-
-
-
18		 2023
Total
£
114,074
1,597
180
5,076
4,226
10,800
453,192
50
18		 2022
Total
£
86,340
1,468
240
3,664
3,099
5,000
105,439
657
199
532,651
25,783
30,778		 30,778
-
(30,778)		 25,783
(25,783)
-		 589,212
-
-		 206,106
-
-
589,212 - - 589,212
206,106 - - 206,106

Grants payable of £453,192 (2022 :£105,439) includes amount paid to PIN CZ to deliver restricted project work and donations in respect of the Ukraine Emergency Response project.

3b Analysis of expenditure (prior period)

Staff costs (note 5)
Professional memberships
Premises costs
Office administration costs
Legal and professional fees
Audit
Grants Payable
Fund Raising Expenditure
Recruitment Expenditure
Support costs
Governance costs
Total expenditure 2022		 Charitable
activities
£
58,598
-
-
-
-
-
105,439
-
-		 Governance
costs
£
-
6,375
-
-
-
3,099
5,000
-
-
-		 Support costs
£
-
21,367
1,468
240
3,664
-
-
-
657
199		 2022
Total
£
86,340
1,468
240
3,664
3,099
5,000
105,439
657
199
164,037
27,595
14,474		 14,474
-
(14,474)		 27,595
(27,595)
-		 206,106
-
-
206,106 - - 206,106

19

People In Need (PIN) UK

Notes to the financial statements

For the year ended 31 December 2023

This is stated after charging:

Auditor's remuneration (excluding VAT)

2023 2022
£ £
9,000 4,167

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2023
£
109,065
3,686
1,323		 2022
£
81,393
3,115
1,832
114,074 86,340

No employee earned more than £60,000 during the year (2022: nil). The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £65,223 (2022: £63,530).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

No claims for trustee expenses were made during the year (2022: £nil).

6 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 3 (2022: 4).

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 £127,226 (2022: £100,667).

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

20

People In Need (PIN) UK

Notes to the financial statements

For the year ended 31 December 2023

For the year ended 31 December 2023
8
9
10a
10b
Prepayments and accrued income
Other debtors
Debtors
Analysis of net assets between funds
Net assets at 31 December 2023
Other creditors
Net current assets
Accruals
Analysis of net assets between funds (prior year)
Net current assets
Net assets at 31 December 2022
Creditors: amounts falling due within one year		 General
Unrestricted
£
30,014		 2023
£
90
-		 2022
£
303
60
90 363
2023
£
11,000
4,356		 2022
£
7,057
16,304
15,356 23,361
Restricted
£
38,188		 Total funds
£
68,202
30,014 38,188 68,202
General
Unrestricted
£
30,000		 Total funds
£
30,000
30,000 30,000

21

People In Need (PIN) UK

Notes to the financial statements

For the year ended 31 December 2023

e year ended 31 December 2023
Movements in funds
Jersey Overseas Aid
Total Restricted Funds
Restricted Funds
Ukraine Emergency Support
Unrestricted funds:
General funds
Total unrestricted funds		 At 1 January
2023
£
-
-		 Income & gains
£
500,000
174		 Expenditure &
losses
£
(461,812)
(174)		 Transfers
£
-
-		 At 31
December
2023
£
38,188
-
- 500,174 (461,986) - 38,188
30,000 127,240 (127,226) -
30,014
30,000 127,240 (127,226) - 30,014

Restricted funds are amounts received from Jersey Overseas Aid to support PIN's development activities in Zambia and Myanmar and donations under Ukraine Emergency Support are to support PIN's humanitarian activities in Ukraine.

11b Movements in funds (prior year)

11b
Movements in funds (prior year)
General funds
12
Ultimate controlling party
Restricted Funds
Ukraine Emergency Support
Unrestricted Funds
Total Restricted Fund
Total unrestricted funds		 At 1 January
2022
£
-
-		 Income & gains
£
105,439
105,439		 Expenditure &
losses
£
(105,439)
(105,439)		 Transfers
£
-
-		 At 31
December
£
-
-
30,000 100,667 (100,667) - 30,000
30,000 100,667 (100,667) - 30,000

PIN CZ is the sole member of PIN UK and is the ultimate controlling party with the power to appoint and remove trustees. PIN CZ's financial reports can be accessed at: https://www.peopleinneed.net/who-we-are/annual-reports

22