(IhluNHCR The UN Refugee Agency United Kingdom for UNHCR .•912023 ANNUAL '* REPORT 21 UNITED KINGDOM FOR UN CR ## **CONTENTS** - **4** Chair and CEO report - **5** Message from the High Commissioner - **6** Building better futures - **7** Key facts - **8** Year in review - **10** Objectives and activities - **11** Fundraising overview - Emergency response - Partnerships and philanthropy - Special thanks - Spotlight on supporters - **21** Public engagement overview - **25** Public events programme - **26** Mission reports - **28** Looking ahead to 2024 - **29** Progressing our 2026 goals - **30** Our people and culture - **33** Financial review - **35** Structure, governance and management - **38** Principal risks and uncertainties - **40** Administrative details - **41** Statement of Trustees’ responsibilities - **42** Independent auditors’ report - **46** Financial statements ANNUAL REPORT 2023 | **3** _UNHCR staff help register people fleeing from Sudan into Chad. More than 45,000 arrivals were supported at this site in just eight weeks. By the close of 2023, the Sudan conflict had forced 7 million people from their homes. UNHCR continues to support displaced people in Sudan and neighbouring countries, including shelter, protection and medical care. © UNHCR/Ying Hu_ ## CEO and Chair report Across the world, growing conflict, record displacement and acute funding shortfalls have left refugees and humanitarian organisations with impossible choices on what to prioritise. Humanitarian needs were again immense in 2023, but this was matched by the determination of our partners, supporters and colleagues to take action and deliver solutions. In the course of our work, we met with displaced families in countries such as Kenya, Egypt, Ukraine and Romania and experienced the lifesaving work of UNHCR on the ground, as well as the extraordinary generosity of host communities. We also witnessed the growing impact of partnerships with the private sector and refugee-led organisations. Thanks to UK supporters across the country, UK for UNHCR funded £18.4 million of relief globally in 2023, to help refugees reach safety and rebuild their lives. ## Emergency response We delivered multiple appeals to support UNHCR as it responded to 43 emergencies in 2023 – the highest in a decade – as global displacement surpassed 110 million people. We also launched the _UK for UNHCR Emergency Fund_ to bolster UNHCR’s ability to respond quickly, wherever help is needed. Entrenched crises, such as Ukraine, Syria, Yemen and Afghanistan, continued to impact millions of displaced people. In April, new conflict in Sudan triggered an exodus of 7 million people from their homes. In September, over 100,000 people fled to Armenia in a matter of days after tensions flared in the Karabakh region. Elsewhere, natural disasters and climate change threatened the displaced communities whom we serve. Highly destructive earthquakes in Türkiye–Syria affected millions of people already displaced by the Syrian conflict, while Storm Daniel in Libya and drought across the Horn of Africa left devastation in their wake for millions of vulnerable families. UNHCR staff continued to stay and deliver in these and other crises, often under difficult circumstances, thanks to generous public support. ## Protecting human rights As custodian of the 1951 Refugee Convention, UNHCR advocates robustly for the human rights enshrined in this Charter. The challenges posed by the acceleration of mass displacement are complex, not least for those who find themselves forced to flee. UNHCR continued to offer its support to help governments develop policy and protection solutions that ensure human rights are protected, and encouraged more regional cooperation along migration routes. In 2023, UNHCR launched _Hope Away from Home_ , a global campaign calling on governments to protect the right to seek asylum. More than 8,500 of our supporters participated, joining 1 million UNHCR supporters across the globe in standing up for refugee rights. ## Lived experience representation The charity continued to engage new audiences with the refugee cause. We grew our social media community to over 54,000 followers (2022: 36,600) and raised awareness of refugee crises in national media. **4 |** UNITED KINGDOM FOR UNHCR Central to this work is our Storyteller Programme – a growing network of refugees and former refugees across the UK who share their personal experiences through our campaigns, media and events. Our campaigns highlighted the human stories that are all too often overlooked by news headlines about refugees. This included our _Gallery of the (New) Home_ short film release, and a collaboration between photographer Pattie Boyd and refugees from Ukraine, Syria and Afghanistan to portray their personal stories and generate media attention. The charity also campaigned with supporters to address bias and prejudice about refugees being reinforced by emerging Artificial Intelligence. ## Global Refugee Forum In December, UNHCR convened the Global Refugee Forum, a UN summit bringing together leaders of national governments, the private sector, civil society and refugee communities to deliver solutions for global displacement. UK for UNHCR was proud to represent our many partners and supporters at the Forum, hosted at the UN’s Geneva headquarters. It was heartening to witness concrete, affirmative action being pledged by world and boardroom leaders, putting refugees at the centre of decision making. ## Our thanks We are enormously grateful for the generosity of our supporters and partners – our work would simply not be possible without this solidarity. We thank our dedicated charity staff and UNHCR colleagues in the UK and across the globe who make UNHCR’s vital work possible, day and night. We also acknowledge the incredible contribution of Rebecca Perlman, who stepped down as Trustee in 2023. As the charity’s founding Chair, Rebecca’s commitment to refugees was truly instrumental in making UK for UNHCR’s launch possible in 2020. ## Outlook As we start 2024, new conflict in the Middle East and entrenched conflicts elsewhere continue to bring anguish. UNHCR’s sister organisation, UNRWA*, is leading humanitarian relief for Palestinian refugees, in parallel with UNHCR leading relief for all other refugees globally. For UNHCR, its mandate under the Refugee Convention means being present in more than 130 countries; maintaining large-scale emergency preparedness anywhere, anytime; and supporting access to education, healthcare and livelihoods for the majority of refugees who remain unable to return home. We will continue to support this mission every step of the way and strive for a world where all people fleeing conflict and persecution can build a better future. Thank you to all our supporters for standing with refugees worldwide. **Emma Cherniavsky** CEO **Charlotte Boyle** Chair of the Board ## Message from the High Commissioner “The state of the world requires a reboot of humanity and energy to meet the challenges before us, including that of forced displacement. And as long as displacement and other humanitarian crises persist, we need an equally large, sustained and urgent influx of humanitarian resources… “This [forum] was perhaps the greatest example of a ‘whole of society’ approach that I have seen in my forty years of humanitarian work... Pledges were made by the private sector – committing over US$250 million in funding pledges, one million pro bono hours, jobs for 100,000 refugees and over 400,000 training opportunities, catalysing over US$180 million in investment into refugee-owned, refugeesupporting ventures, and over 6,000 scholarships... “I am grateful to you all for bringing this spirit of togetherness, unity, and cooperation to the Global Refugee Forum, for it is this that is necessary if we are to make a difference for the 114 million people, including the 36 million refugees, around the world forced from their homes… “Thank you. Thank you all.” ## _**Filippo Grandi,** UN High_ _Commissioner for Refugees, thanks donors and partners at the Global Refugee Forum (see page 25) for supporting UNHCR’s humanitarian work and helping displaced people to build a better future._ *United Nations Relief and Works Agency ANNUAL REPORT 2023 | **5** ## Building better futures ## A winning recipe for refugee inclusion with Elias Elias fled conflict in the Democratic Republic of the Congo in the early 1990s. He stayed in a refugee camp in Zambia for four years before being resettled to Chicago, Illinois, USA. There, his resettlement caseworker found him an opportunity with Eli’s Cheesecake. He started out washing dishes, but as his English improved, he advanced into various roles. Today, Elias is the Vice President of Purchasing, overseeing millions of dollars’ worth of ingredient purchases. _“As a refugee, you come [to] a place where you don’t know anybody, and Eli’s became a place where I felt at home.”_ © UNHCR/Jeoffrey Guillemard © UK for UNHCR/Mark Macdonald ## Alisa: from student to teacher children along with food, accommodation and warm winter clothes. Being a primary school teacher gives her enormous satisfaction. Alisa, 21, is an internally displaced person in Uzhhorod, western Ukraine. She didn’t want to leave Sloviansk, where she was studying, but her father feared for her safety and insisted she join her mother and sisters in Uzhhorod. _“I enjoy working with children because I feel like I’m their friend.”_ She teaches at a collective shelter there, provided by UNHCR’s local partner, Neemia, where around 60–70 people live. The centre provides classes for young ## Maria Victoria leads the way in creating safe spaces for the LGBTIQ+ community Photocredit: © UNHCR/Tim Gaynor Maria Victoria grew up in Colombia’s Chocó Department, one of the regions most affected by internal armed conflict. From the age of 15, she provided psychological first aid to adolescents going through difficult times, some of whom were from the LGBTIQ+ community. She eventually discovered her life’s purpose: advocating for the rights of LGBTIQ+ people in Chocó founding Latidos Chocó in 2015 to fulfil this. Since then, she’s become the trans community’s liaison with the municipality. _“We need to be able to move freely, to be people who do not feel persecuted because of our sexual orientation and gender identity.”_ **6 |** UNITED KINGDOM FOR UNHCR ## Key facts in 2023 **----- Start of picture text -----**

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## **Global trends[*]** **110m 59 500 , 3.1m** **people displaced globally by conflict and persecution** **refugees resettled in the first 6 months of 2023** **displaced people were able to return home** **of refugees are hosted by low- and middleincome countries** **75%** *2023 Mid-Year Trends Report (released October 2023) ## **2023: UNHCR relief highlights** **135** **countries where UNHCR is operating** **of all UNHCR staff based directly in the field, supporting refugees, often in hazardous locations** **90%** **emergency response operations declared by UNHCR** **43** **2.5m blankets distributed 525,000 solar lamps**  **distributed 506,000 kitchen sets distributed**  **638,000 mosquito nets distributed** ## **Education** at primary, secondary and tertiary level  **Healthcare** including specialist care such as neonatal and mental health[] **Livelihoods** through training and social enterprise opportunities ## **2023: UK for UNHCR support** **£18.4m** contributed directly to relief operations by UK for UNHCR **54,000** social  media supporters  **Horn of Africa, Armenia, Ukraine, Afghanistan,**  **Türkiye–Syria** Examples of relief operations **supported by UK for UNHCR** **51,777** active donors across  the UK** **Education, climate change, Refugee Week, winter relief** Some of the  themes highlighted through **UK for UNHCR** public advocacy **Individuals who have donated at some point throughout 2023 ANNUAL REPORT 2023 | **7** ## Year in review **----- Start of picture text -----**
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JANUARY
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UK for UNHCR’s CEO, Emma Cherniavsky, visits Romania and Ukraine to meet with displaced families and report on how the generous donations of UK supporters are helping people who remain displaced by the ongoing war in Ukraine. **----- Start of picture text -----**
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MARCH
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After eight years of conflict and economic collapse, millions of Yemenis have been driven from their homes. Some 4.5 million people have been internally displaced since conflict broke out, 79% being women and children. UNHCR is leading operations on the ground, helping families find shelter, essential supplies and healthcare. **----- Start of picture text -----**
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Cyclone Mocha makes landfall in Myanmar’s Rakhine State, destroying homes and infrastructure. In Myanmar, an estimated 7.9 million people were impacted; in Bangladesh, some 2.3 million people were residing in affected areas. UK for UNHCR donors responded and UNHCR transported emergency shelter supplies and provided protection services. **----- Start of picture text -----**
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Two earthquakes strike southeast Türkiye, impacting 15 million people over the 11 hardest-hit provinces in Türkiye. In Syria, an estimated 8.8 million people are affected. UK for UNHCR launches an emergency appeal and UNHCR is on the ground delivering essential supplies, comprehensive counselling and cash assistance. **----- Start of picture text -----**
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UK for UNHCR launches its Born Connected Ramadan campaign, aiming to strengthen connections between Muslims living in the UK and displaced families across the world, whilst raising vital funds to help refugees. Muslims contribute their Zakat or Sadaqah to reconnect with the wider community and help those in need. **----- Start of picture text -----**
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In celebration of Refugee Week, UK for UNHCR launches a short film of the online campaign, _Gallery of the (New) Home_ at London’s Barbican Centre, in national media and online, featuring 10 forcibly displaced people who share what home means to them after being forced to flee their own. **8 |** UNITED KINGDOM FOR UNHCR **----- Start of picture text -----**
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JULY
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Following years of advocacy by UNHCR and partners, a ceremony marks the conclusion of the registration process for all 7,000 members of the Pemba community, a stateless community in Kenya. They can now exercise their rights and access essential services, such as healthcare and education. **----- Start of picture text -----**
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Storm Daniel makes landfall in Libya. Over 4,000 fatalities are confirmed, at least 40,000 people displaced and almost 900,000 people need humanitarian aid. UK for UNHCR launches an emergency appeal and UNHCR scales up its capacity in eastern Libya, distributing emergency relief items and providing counselling. **----- Start of picture text -----**
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Celebrity photographer and author, Pattie Boyd, comes together with six refugees from Syria, Ukraine and Afghanistan to create a portrait series reminding everyone of the individual human refugee stories that sit _Beyond the Headlines_ . The campaign is featured online in _British Vogue_ , _Stylist_ and _The Guardian._ **----- Start of picture text -----**
AUGUST ©UNHCR/Oxygen Empire Media Production
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Two years since the de facto authorities took over, with 5.7 million forced to flee, Afghanistan remains the largest displacement crisis in the region. Two months later, a deadly earthquake struck Herat province, affecting 1.6 million people. UNHCR delivers aid to survivors and helps them prepare for another harsh winter. **----- Start of picture text -----**
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UNHCR Goodwill Ambassador, Neil Gaiman, launches What You Need to Be Warm, an illustrated book of poetry about the right to feel safe for families forced to flee, with sales of every copy supporting UNHCR’s work. UK for UNHCR’s CEO, Emma Cherniavsky, chairs a panel discussion with the illustrators. **----- Start of picture text -----**
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DECEMBER
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UK for UNHCR launches _Teach AI_ , giving supporters the chance to help address bias in AI platforms. This campaign aims to challenge the one-dimensional and stereotypical images of refugees that AI shows us and evoke a richer picture of who a refugee truly is. UNITED KINGDOM FOR UNHCR ANNUAL REPORT 2023 | **9** _The Neemia Collective Shelter in Uzhhorod, Ukraine, exemplifies our mission to ensure all people fleeing conflict can build a better future. Funded by UNHCR, the centre provides safety for 60–70 displaced people, mainly women and children. Here they are provided with accommodation, food, bed linen and warm winter clothes. The centre also provides classes for young children, and specialised trauma counselling support services. © UK for UNHCR/Mark Macdonald_ ## Objectives and activities ## Our vision A world where every person forced to flee can build a better future. ## Our mission We build solidarity and raise funds for refugees worldwide by: - creating a platform for the UK community to take action - sharing refugee stories to raise awareness and inspire the UK public - building partnerships that mobilise support for refugees. ## Our activities We fundraise across multiple channels, including direct marketing, digital, community fundraising, corporates, trusts, foundations and other philanthropists. Our impact reporting demonstrates how donations help beneficiaries. We raise solidarity and awareness through media and PR, social media, high profile supporters, events, campaigns and partnerships. ## Charitable objects UK for UNHCR’s charitable objects, as defined by its Constitution, are as follows: i) The relief of refugees, asylum seekers, internally displaced persons and Stateless Persons by raising funds in the United Kingdom in support of UNHCR’s (United Nations High Commissioner for Refugees) protection and assistance programmes as are regarded as charitable under English law. ii) The advancement of education, and the awareness of the public in general, about the situation and the needs of refugees, asylum seekers, internally displaced persons and Stateless Persons worldwide. iii) The promotion of social inclusion for the public benefit, in the UK and worldwide, by preventing refugees, asylum seekers, internally displaced persons and Stateless Persons from becoming socially excluded, and by relieving the needs of those refugees, asylum seekers, internally displaced persons and Stateless Persons who are socially excluded and assisting them to integrate into society. ## Public benefit The Trustees confirm that they have complied with the duty outlined in Section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit.’ This guidance addresses the need for all charities’ aims to be, demonstrably, for the public benefit. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’. ## Volunteers The charity is grateful to the Trustees, who offer their time and support voluntarily, and to the volunteers who supported the charity at public events during the year. ## Accreditations UK for UNHCR is a member of the Fundraising Regulator and signatory to its Code of Conduct. It is also a member of the Institute of Fundraising and the National Council for Voluntary Organisations. The charity is also registered with the Information Commissioner’s Office. **10 |** UNITED KINGDOM FOR UNHCR _UNHCR helps young refugee volunteers in Zimbabwe’s Tongogara camp fight climate change through tree planting and sustainable energy solutions. The camp is home to 16,000 refugees, and new trees act as windbreakers during storms, prevent soil erosion and provide shade against extreme temperatures. © UNHCR/Hélène Caux_ ## Fundraising overview Our fundraising objectives for 2023 were to respond quickly to emergencies to support UNHCR relief efforts, and to secure funding for longer term solutions such as infrastructure, education and livelihoods. We achieved this by engaging audiences and partners across the UK private sector, through individual giving, corporate and foundation partnerships, community fundraising and philanthropy. We also hosted events to connect donors with UNHCR’s work and share the impact of their support. We did not expect the unprecedented volume of oneoff donations prompted by the war in Ukraine in 2022 to sustain for a second year, but we were incredibly encouraged to see strong support and solidarity continue in 2023. Thanks to the generosity and significant response of our donors, we raised £25 million in 2023 to support our work for refugees and displaced people, almost double the amount we raised in 2021. support people fleeing the outbreak of conflict in Sudan, the Libya floods and the escalation of tensions in the Karabakh region neighbouring Armenia. We launched an Emergency Fund that will continue to build fully flexible funding to enable UNHCR to respond wherever the need is greatest (see page 12–15 for more on emergencies). The charity also continued to mobilise resources for longer term solutions for refugees and displaced people. We achieved this through our work with new and existing partners, including corporates, trusts, foundations and individual philanthropists and family offices. Our fundraising supported international programmes in areas such as water and sanitation infrastructure, access to tertiary education and livelihoods, and climate change mitigation (see page 16, Partnerships and philanthropy). We are enormously grateful to all UK for UNHCR supporters and partners for helping UNHCR provide relief to more than 16.7 million displaced people in 2023. We responded quickly with emergency appeals as UNHCR witnessed its highest number of emergencies in many years. Our appeal following the devastating earthquake in Türkiye and Syria, for example, raised £5.3 million to support survivors. We also launched appeals to ANNUAL REPORT 2023 | **11** **Türkiye/Syria –** Collapsed buildings and wreckage are visible all over Hatay city in Türkiye, following the devasting earthquakes that hit Türkiye and Syria in February, leaving millions homeless. UK for UNHCR launched an emergency appeal and UNHCR was on the ground in Türkiye and through its partners in Syria, responding with emergency supplies, including blankets, food packs and tents. ## UK for UNHCR emergency response In 2023, UNHCR responded to 43 emergencies around the world, including new conflicts erupting, natural disasters affecting displaced people, and escalations of violence, conflict and persecution elsewhere. **----- Start of picture text -----**
– Thousands of people across
Noor’s across the region.
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UK for UNHCR responded by launching emergency appeals, which raised urgent funds and public awareness to ensure relief efforts could get underway as quickly as possible. Thanks to the generosity and rapid response of our donors and partners, UK for UNHCR was able to support relief efforts in multiple emergencies during the year. **Syria** – UK for UNHCR’s winter appeal raised funds to help displaced families survive sub zero temperatures in countries like Syria. Here, UNHCR’s staff distributed winter core relief items like warm clothes, blankets and tents in Aleppo, Syria, where displaced families face increased food insecurity, cost of living and unemployment – as well as the ongoing impact of the February 2023 earthquakes. **Libya** – In September 2023, Storm Daniel brought extreme rainfall to many areas of Libya, causing dams to collapse, buildings to crumble and whole neighbourhoods to be wiped out. UNHCR and partners provided emergency assistance, dispatching essential supplies, deploying an emergency team and setting up a vital hotline for affected families. **Sudan** – Conflict broke out in Sudan in April, forcing thousands of people across the border to places like Arkoum, Chad, which is now home to 36,000 refugees. There, UNHCR and its partners supported new arrivals, set up transit centres where people could access protection services and supplies, and provided people with vital long-term assistance. More than 6 million people have been displaced by the conflict. **Horn of Africa** – Thousands of people across the Horn of Africa have been displaced by conflict, drought and the ripple effect of the war in Ukraine – like Noor Ibrahim Isak, who fled Somalia with his family and now grows sesame on a refugee-run farm in Ethiopia. UNHCR is delivering food, water, medicine and emergency shelter kits to families like Noor’s across the region. **12 |** UNITED KINGDOM FOR UNHCR **Ukraine** – When missiles injured and killed dozens of civilians in Dnipro, Ukraine, UNHCR and its partners quickly provided shelter and thermal blankets. Throughout 2023, UK for UNHCR helped fund emergency relief efforts for people displaced inside Ukraine as well as for Ukrainian refugees in neighbouring countries. This helped UNHCR provide assistance such as emergency cash assistance, trauma counselling, access to fuel and warm clothing, medical assistance and repairs for bomb damaged homes. **Armenia** – More than 100,000 refugees fled from Karabakh to Goris, Armenia, following renewed violence in the region. Many left everything behind and arrived with very little, so UNHCR staff assess their needs, help them access government-supported assistance programmes and support them in rebuilding their livelihoods. UK for UNHCR launched an emergency appeal in support. **----- Start of picture text -----**
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**Afghanistan** – Families in Herat province, Afghanistan, have already suffered decades of conflict, poverty and food insecurity. Their situation grew even worse in October 2023, when the region was hit by a series of powerful earthquakes. But UNHCR has been delivering vital humanitarian relief – including tarpaulins and blankets, hygiene kits and gas cylinders, as well as longer-term psychosocial support. **----- Start of picture text -----**
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**Myanmar** – In May, Cyclone Mocha hit Myanmar’s Rakhine state, affecting 10.2 million people. UNHCR provided essential relief items such as kitchen sets, mosquito nets and shelter materials. Together with its partners, UNHCR has continued to deliver lifesaving assistance, including core relief items, cash assistance and shelter and mental health support. **----- Start of picture text -----**
Myanmar
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## **UNHCR emergency preparedness** **----- Start of picture text -----**
Ethiopia
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**Ethiopia and Somalia** – UNHCR has been supporting the emergency provision of water, sanitation and hygiene for people displaced across Somalia and Ethiopia. **Speed** – UNHCR deploys within 72 hours of a new emergency being declared **Scale** – UNHCR maintains stockpiles and 24/7 preparedness to ensure it can protect up to 1 million people in a new emergency – **Staff** 90% of all UNHCR staff are field based, providing support where help is needed most, including the frontlines of conflict **Support** – UNHCR’s emergency expertise includes establishing registration points at border crossings, building camps and sanitation infrastructure, issuing cash assistance and providing medical aid ANNUAL REPORT 2023 | **13** _Wreckage in Antakya city, Hatay Province, Türkiye, following the devastating earthquakes that struck south-eastern Türkiye and northern Syria on 6 February. © UNHCR_ ## Earthquake emergency On 6 February 2023, two devastating earthquakes struck south-eastern Türkiye near the Syrian border, taking the lives of more than 42,000 people. The region is home to millions of displaced people who fled the war in Syria and other conflicts, with Gaziantep serving as a major humanitarian hub for the area. The initial 7.7-magnitude earthquake struck before dawn, devastating entire sections of major cities. With its epicentre near the Turkish city of Gaziantep, tremors were felt in many neighbouring countries. Less than 12 hours later, a second powerful earthquake followed. Homes and public infrastructure were severely damaged, with many buildings collapsing. Roads and telecommunication networks were also affected, hindering search and rescue efforts. Following more than 12 years of conflict, humanitarian conditions continue to deteriorate in northwest Syria due to ongoing hostilities, a worsening economic crisis, and the aftermath of devastating earthquakes. Despite these challenges, UNHCR and its partners quickly mobilised to deliver relief in both countries, with a UK for UNHCR emergency appeal raising funds to support survivors. In northwest Syria, efforts to bring additional assistance were initially hampered by damage to the only road used to transport international aid from Türkiye into northwest Syria. However, UNHCR worked through its local partners to release prepositioned stocks of aid to help some of the most vulnerable survivors. In Türkiye, UNHCR teams assisted refugees and local populations alike in response to the government’s request to provide emergency assistance. Along with other UN agencies, UNHCR provided kitchen sets, mattresses and tents. Mazen, a father of four who was previously displaced from his home in Aleppo for several years during Syria’s long-running crisis, said he thought he and his family were going to die when the earthquake struck. “I was sleeping at the time. I [felt] something shaking, and I heard my wife say ‘Earthquake, earthquake!’,” he said. “I got up and covered my child, saying to myself if anything happens, I will get the [impact] and save my child. After one or two minutes, it stopped and I said, ‘Thank God we are alive’. [But] maybe one minute after, it started again. That second one was very scary. We went out into the road and after that we didn’t go back to the house,” Mazen added. “We can only think about this minute now,” he said. “Tomorrow, we don’t know what is going to happen, but for now... we are safe.” UNHCR assistance included more than 611,000 protection interventions across both countries. Relief distribution included: ## **Northwest Syria** - 80,000 sleeping mats and mattresses - 100,072 blankets - 20,000 hygiene kits ## **Türkiye** - 44,500 sanitary items - 125,650 beds and bedding - 204,100 sleeping items (blankets and sleeping bags) In 2023, the charity contributed £5.3 million to support UNHCR’s earthquake emergency response. **14 |** UNITED KINGDOM FOR UNHCR ## Sudan conflict _Alekiir, 25, sits with her aunt Sunday, mother Gisma and cousin Omjuma (left to right) at the UNHCR transit centre, near the Joda border point in Renk, South Sudan. © UNHCR/Charlotte Hallqvist_ On 15 April 2023, fighting between the Sudanese Armed Forces (SAF) and paramilitary group Rapid Support Forces (RSF) broke out in Sudan and escalated into widespread conflict across the country. UNHCR continues to provide protection to displaced civilians in this ongoing crisis. Examples of relief distributions in 2023 included:. - **Sudan 51,901** children vaccinated against measles in July and August in a - programme supported by UNHCR **38,977** individuals were screened to assess nutritional status ## **Egypt** - **784,600** bottles of water, 150,000 - hygiene kits and 80,000 sanitary items delivered by UNHCR at border crossings with Sudan - **2,566** people provided with emergency cash assistance ## **Chad** - **35,743** shelters, 163 sheds, and 5,211 latrines and showers constructed in camps in Wadi Fra, Sila and Ouaddai districts The violence has killed hundreds of people, wounded thousands and devastated neighbourhoods, buildings, and key infrastructure. There have been reports of grave human rights abuse, civilians being targeted and looting and ethnic attacks. The ongoing clashes continue to put the lives, safety and security of refugees, displaced people and other civilians at risk. More than 7 million people have now been forced to flee their homes due to this conflict, with 5.4 million people displaced internally and over 1.3 million fleeing to neighbouring countries, including Chad, Egypt and South Sudan. The majority of those fleeing for safety are women and children. This outbreak of violence is exacerbating an already challenging situation in a country that has faced severe flooding and conflict in recent times. UNHCR is urging neighbouring countries to keep their borders open to fleeing civilians. The situation in Sudan remains volatile, and UNHCR remains ready to respond and support as needed in Sudan and the region. In 2023, the charity contributed £0.3 million to support UNHCR’s Sudan emergency response. Alekiir was studying in Khartoum, Sudan, before the violence erupted on 15 April. “I was thinking I would leave Khartoum one day after I finish university and look for work, but I didn’t imagine that war would come,” she said. Alekiir and her family boarded a bus, leaving to seek safety in South Sudan, a country they had fled nearly a decade earlier at the height of a brutal civil war. “Many people died, and they didn’t even bury the bodies, they were just on the street,” she said. Alekiir and her family are hoping to return to their home in Melut in South Sudan’s Upper Nile State. “Before [violence] broke out in Khartoum, I was making a lot of plans,” she said. “I wanted to study biology to be a doctor and work to help people. “Now I do not know,” she added. “As long as I am still alive, I have a chance, I still have a chance to do something.” - **125,926** medical consultations carried - out since the start of the crisis ANNUAL REPORT 2023 | **15** _UNHCR Associate Child Protection Officer Lilian Sabasi hands over core relief items, including blankets, mats and a bucket, to Eliza, 41, who sits in her shelter with her four-month-old son Teny, at the UNHCR transit centre in Renk, South Sudan, near the border with Sudan. With her husband staying in Khartoum, Eliza and her four children spent four days travelling from the city to the border with South Sudan. © UNHCR/Andrew McConnell_ ## Partnerships and philanthropy ## UK for UNHCR’s collaboration with ## visionary philanthropists, businesses and foundations is vital. These partnerships help UNHCR to adapt and innovate in pursuit of sustainable solutions for refugees, as well as lifesaving assistance. In 2023, these partnerships raised £12.4 million for UNHCR’s lifesaving emergency work and programmes in education, innovation and climate. ## **Emergency Fund: Preparing for the unpredictable** To ensure UNHCR can continue its lifesaving humanitarian response to emergencies, UK for UNHCR have launched our new, and much needed, Emergency Fund. In the last decade, the number of displaced people has more than doubled. Successive crises in countries like Afghanistan, Ukraine and Sudan have placed increasing pressure on UNHCR’s resources and left many of our donors unsure where to channel their support. In today’s increasingly volatile world, UNHCR needs flexible funding if it is to continue to respond to emergencies wherever and whenever they occur. Our Emergency Fund is designed to maximise impact. By pooling together contributions, members deliver the flexible funding boost needed to maintain UNHCR’s emergency preparedness and response in three critical areas: _Cyclone Mocha hit Myanmar’s Rakhine State with brutal force on 14 May 2023. An estimated 7.9 million people were in its path. Ma Phyu Ma, pictured above, lost her home during Cyclone Mocha. Thanks to emergency funding, UNHCR was able to provide relief items including kitchen sets, sleeping mats, mosquito nets and shelter materials to communities affected by the cyclone. © UNHCR/Reuben Lim Wende_ ## **Readiness** Donations ensure UNHCR’s early warning systems can identify potential humanitarian crises, help to maintain its roster of specialist emergency responders and stock its seven warehouses with humanitarian supplies. ## **Response** Flexible funding helps UNHCR teams respond quickly and develop and deliver situation-specific humanitarian responses. It helps first responders establish reception centres and provide lifesaving shelter and essentials, such as bedding and hygiene kits. ## **Recovery** The Emergency Fund helps UNHCR to stay and deliver, even when the news agenda changes. This includes helping UNHCR to work with local governments and partners to ensure people have the access to counselling or cash assistance. Thank you to our founding members who have already generously supported the Emergency Fund. **16 |** UNITED KINGDOM FOR UNHCR ## Revolut Revolut is a leading fintech company, offering mobile banking, card payments, money remittance and foreign exchange services. Revolut customers use its app to donate to UNHCR’s work through monthly gifts, round-ups on purchases or one-off appeals, such as our Emergency Appeals. Revolut customers donate generously to support refugees. In 2023, the total surpassed £1 million since the partnership first launched, significantly aiding UNHCR’s critical work. As the protection needs of displaced people grow rapidly across the world, innovative partnerships help humanitarian actors adapt and deliver for the people we serve. Following the full-scale invasion of Ukraine, for example, Revolut simplified its requirements for opening a bank account, allowing fleeing Ukrainians to access their funds quickly at a time when many lacked a stable address or access to their documentation. This innovative solution for digital financial inclusion illustrates the power of private sector partnerships, such as Revolut, to share their expertise to help forcibly displaced people. Revolut first launched its partnership with UK for UNHCR in June 2020 to mark World Refugee Day. ## Swarovski Foundation The Swarovski Foundation began supporting UNHCR’s work in 2018, and since then has supported displaced people facing emergencies around the world. Whether it’s a natural disaster or conflict, the Swarovski Foundation is committed to supporting organisations who can bring relief to those who need it most. This commitment has helped UK for UNHCR to respond rapidly worldwide. Throughout 2023, the Swarovski Foundation contributed to several emergency appeals. The Foundation was quick to support UK for UNHCR following the Türkiye and Syria earthquakes, as well as emergencies in Sudan and Libya. This helped UNHCR provide relief items and support aid delivery on the ground. Solidarity from the Swarovski Foundation has also extended to its employees, who generously donated to support refugees in these emergencies, further amplifying the impact of the Foundation’s support. _Libya. UNHCR delivers relief aid to thousands displaced by floods. © UNHCR/Ziyad Alhamadi_ ANNUAL REPORT 2023 | **17** ## Isle of Man Government Following the terrible Türkiye–Syria earthquakes in January, the Isle of Man Government responded swiftly to help UNHCR mobilise emergency supplies, such as blankets, kitchen sets, jerry cans, warm winter clothing and shelter. With the earthquakes striking in the midst of a harsh winter, the Isle of Man’s response was both generous and timely, helping to protect displaced families against the cold. In March 2023, the Isle of Man also supported our Horn of Africa appeal, helping UNHCR send aid and assistance to those affected by a devastating combination of drought, food insecurity and conflict. This generous donation helped UNHCR’s teams provide critical interventions, including nutritional assistance, medical treatment and the provision of small cash grants, offering relief and dignity to many displaced people. **----- Start of picture text -----**
Halima Hussein, a 28-year-old mother of three children,
fled Somalia for Kenya in late 2022. She was worried
she was going to lose her children to hunger if she
continued staying in Somalia. © UNHCR/Charity Nzomo
**----- End of picture text -----**
_“The Isle of Man Government is proud of its longstanding commitment to international emergency aid. We must continue to support agencies addressing root causes of displacement, as well as assisting those in humanitarian crises. We have made donations to UK for UNHCR, trusting in the expertise of the organisation and are thankful for their swift response to help those in need.”_ _Minister for the Cabinet Office, Hon Kate Lord-Brennan MHK, Isle of Man Government_ ## Masonic Charitable Foundation The Masonic Charitable Foundation (MCF, the Freemasons’ charity) and Freemasons across England and Wales demonstrated outstanding solidarity and commitment to refugees this year. Their kind support in 2023 spanned Ukraine, the Türkiye– Syria earthquakes and also unrestricted support, which is so vital in helping UNHCR send aid to wherever the need is greatest. In Ukraine, as winter approached, the cold weather posed an additional emergency for those forced to flee without warm clothing or provisions to sustain them in often subzero temperatures. The MCF’s commitment gave the gift of warmth, shelter and protection to many in need. In Türkiye–Syria, the MCF helped UNHCR to provide shelter and emergency relief kits to families uprooted from their homes by the earthquakes. With over 5.3 million people in need of shelter within Syria alone, the contributions from the MCF and Freemasonry were truly appreciated. _UNHCR staff speak with Osana, 76, who fled her home in Aleppo city with her daughter and granddaughter when the earthquake struck. She was staying in a mosque functioning as a collective shelter, where UNHCR staff were on hand providing emergency support. © UNHCR/Hameed Maarouf_ **18 |** UNITED KINGDOM FOR UNHCR ## Special thanks Thank you to the following partners and their staff for their major support: We would also like to thank the following for their support: ## **Our corporate partners** Accenture Allen & Overy Experian Hauser & Wirth Herbert Smith Freehills Just Eat Takeaway.com Squarepoint Foundation The Virgin Atlantic Foundation ## **Trusts, foundations and individuals** 4C Group The Borrows Charitable Trust The Bryan Guinness Charitable Trust Chris Rokos Constance Travis Charitable Trust Cynthia Oakes Fayyaz and Sarah Chaudhri Garvin Brown and Steffanie Diamond Brown Hope Health Action and Edesia Nutrition The Masonic Charitable Foundation The Melbreak Charitable Trust In Memory of Pauline Connell Nyra Mahmood The Souter Charitable Trust States of Guernsey Stelios Philanthropic Foundation Team Refuge The Zahra Trust ANNUAL REPORT 2023 | **19** ## Spotlight on supporters We are grateful to all our supporters, including our incredible fundraising champions who went above and beyond throughout 2023, raising more than £210,000 for refugees and displaced families. ## Cycling hero Carlo Pizzuti became more aware of refugees’ experiences of fleeing conflict and persecution after watching the movie, _The Swimmers_ , and seeing coverage of the conflict in Ukraine. Feeling moved to support, Carlo decided to harness his passion for cycling and exploring to tackle the huge challenge of cycling from Land’s End to John O’Groats along the GB Divide. Carlo prepared himself by cycling all over London, covering more than 250 kilometres each month. He faced many hurdles along the way, from injuries and breakdowns to challenging terrains and storms. Nineteen days and 2,000 kilometres later, Carlo reached John O’Groats and raised over £2,000 for refugees. _Carlo Pizzuti hugging a sign for John O’Groats as he completes his bike ride. © Carlo Pizzuti_ ## 87 miles along the Ridgeway In August, Indy Avery set out on his endeavour to raise funds for Ukrainian refugees by walking the entire length of the Ridgeway National Trail through south-central England. He trekked through Wiltshire and Buckinghamshire every day for three weeks, contending with challenging weather conditions and logistical issues. To raise awareness of humanitarian relief needs for displaced Ukrainians, Indy carried a flag with him, photographing it on every walk, across an array of changing landscapes. He also mapped an imagined refugee family’s walk from Kyiv to Zhytomyr on his journey. Indy concluded his 87-mile walk at Ivinghoe Beacon, Buckinghamshire, raising an incredible £4,140. _Indy Avery holding a Ukraine flag in a sunflower field at sunset. © Indy Avery_ ## Kladies standing with refugees The Kladies is a grassroots community resource group within Klaviyo, the marketing automation platform, welcoming those who share the lived experience of identifying as women/non-binary. After attending _Beyond the Headlines_ : _A look at 2022 and the year ahead_ , the Kladies felt inspired to take action. They kicked off their fundraising in May by hosting a Feminist Bingo Night, where themed bingo calls shed light on some shocking (and some inspirational!) statistics about the experience of women and refugees. A few months later in September, the Kladies and their allies embarked on their first ever charity hike, braving the summer heat and hiking a tremendous 18 kilometres across Ranmore. Collectively, the Kladies smashed their fundraising target and raised over £1,900. _The Kladies and allies holding a UK for UNHCR banner at the end of their 18km hike. © The Kladies_ **20 |** UNITED KINGDOM FOR UNHCR ## Public engagement overview _In 2023, UK for UNHCR met with Ukrainian refugees in Romania to listen to their experiences and learn what further support is needed. Yulia shared photos of her bomb damaged home in Ukraine, which she was forced to flee with her 10-year-old son after several months trapped by the conflict. Yulia was a teacher in Ukraine and helped establish a school in Bucharest for Ukrainian child refugees. © UK for UNHCR/Ioana Epure_ UK for UNHCR’s public engagement activity plays a key role in our work to mobilise solidarity for refugees. Through our public communications and campaigns, we aim to bring together UK supporters to take action and demonstrate their solidarity with forcibly displaced people, as well as raising awareness of refugee crises and helping fight misinformation. ## Ukraine: One year of war February 2023 marked one year since full-scale invasion of Ukraine, and one year of incredible solidarity with refugees by the British public. Following her visit to see UNHCR’s work in action with refugees in Romania and internally displaced people in Ukraine, our Chief Executive Emma Cherniavsky conducted a number of media interviews for TV, radio and online publications. Through this, she was able to share the stories of people displaced by the ongoing conflict in Ukraine and the difference that UNHCR’s support is making. As the war continues, it is important that we keep sharing these stories and highlighting the ongoing humanitarian impact for civilians from Ukraine. ## Hearing from refugees Throughout 2023, we continued to expand our work with refugee storytellers, mostly living in the UK, helping to provide a platform where refugees can share their stories in their own words and through their own pictures. By taking part in our campaigns _(Gallery of the (New) Home_ and _Beyond the Headlines_ , see page 21), events, digital communications and media outreach, 20 refugees and former refugees from eight countries shared their experiences, hopes and reflections with our supporters and the general public. We are hugely grateful to everyone who has trusted us with their story and look forward to continuing to grow this vital area of our work in the coming year. ## Website and social media growth Our digital channels continued to be a platform for displaced people to share their stories, and helped us raise public awareness of emergencies. We launched on TikTok and Threads for the first time, and grew our community across the rest of our social channels, frequently supported by digital influencers who believe in standing with refugees. These social platforms served to offer a digital space where people can express their support and solidarity for people forced to flee. They also provided a space where we could proactively help to counter mis- and disinformation about displacement and crises. We continued to add new content to the website, with weekly news stories, campaign materials, including images and video content, and a zakat calculator to support our work during Ramadan. ## **2023 engagement highlights** **54,000** social media followers  (2022: 36,400) - **65.75m** social media - impressions (2022: 34.5m) - **386,000** individual users visited our website  **730+** online editorial placements  **270+** interviews and clipseditorial broadcast ANNUAL REPORT 2023 | **21** ## Solidarity through sport Premier league club Nottingham Forest FC (NFFC) showed unwavering support for people fleeing conflict during the 2022/23 season by partnering with UK for UNHCR. The women’s and men’s teams proudly wore the UK for UNHCR logo on their shirts and NFFC donated in-stadium advertising space at all home games to help the charity reach fans and national television audiences. This included pitchside LED advertising, printed programmes and appeal films broadcast on the big screens. NFFC also generously donated to support UNHCR’s international relief efforts, such as Ukraine and the Türkiye-Syria earthquakes, while fans made donations at the club’s retail outlets and online. We are hugely grateful for the incredible solidarity shown by the entire NFFC family through this partnership. Our social media engagement and community grew significantly thanks to support from club and its many fan groups. Fans also proudly wore their NFFC shirts with the UK for UNHCR logo. On launching the partnership, NFFC owner Evangelos Marinakis said: “I hope fans of Nottingham Forest will also be proud that we have chosen to highlight the work of UNHCR for the remainder of the season, in addition to the local causes our Community Trust supports. This comes at a time when the world faces enormous challenges in helping the most vulnerable people in society.” ## Player solidarity We travelled to The City Ground stadium to speak to NFFC players directly about the refugee cause, encouraging them to learn about forcibly displaced people and their lived experiences. The players supported our winter appeal by playing a game of ‘Two Truths and A Lie’ where they highlighted high-profile footballers around the world who are former refugees while asking supporters to support humanitarian relief efforts. The genuine interest and support from players received a warm reception from fans and across social media, helping the charity reach new audiences. _NFFC Women’s player Charlotte Steggles meets UK for UNHCR’s team to help promote the charity’s work for refugees. © UK for UNHCR_ **22 |** UNITED KINGDOM FOR UNHCR _L-R: Pattie Boyd with Najeem, Amany, Vera, Hamzeh, Alexandra and Maysara._ ## Beyond the Headlines with Pattie Boyd As part of our winter activity in 2023, we worked with celebrity photographer and author Pattie Boyd to launch a portrait series of refugees to help show the individual human stories _Beyond the Headlines_ . Six people from Afghanistan, Syria and Ukraine, who have found refuge in the UK after fleeing war and persecution, are featured throughout the images. Each has been photographed with a genuine news headline that is directly related to their own story, to demonstrate the individuals who are _Beyond the Headlines_ . Promoted across our channels and by media including _British Vogue_ , _The Guardian_ and _Stylist_ , the series aimed to encourage the British public to look beyond news headlines and learn more about the experiences of ordinary people who have been forced to flee their homes and become refugees. ## What Home Means To mark Refugee Week 2023, we released a short documentary film – _What Home Means_ . Building on our 2022 _Gallery of the (New) Home_ , the film features nine refugees from Bangladesh, Burundi, South Sudan, Syria and Uganda, and one internally displaced person in Ukraine, sharing what home means to them after being forced to flee. People were encouraged to show their solidarity with refugees by submitting their own photograph to _Gallery of the (New) Home_ , showing what home means to them. Home is something that everyone can relate to, with the film encouraging viewers to think about what home means to them and connect to experiences of refugees. The _Gallery of the (New) Home_ short film was available online and exhibited at the Barbican, London, for three weeks during the summer, where UK for UNHCR also hosted screenings of films for Refugee Week (see page 23). The campaign was also featured in social and national media including the Daily Mirror, helping reach a potential audience of 21.7 million people. ANNUAL REPORT 2023 | **23** _Asylum seeker Amir (bottom left) has found welcome at The Climbing Hangar which runs Refugees Rock, a free climbing session for refugees hosted in collaboration with Action Asylum and the British Red Cross. ©UNHCR/Andrew Testa_ ## A Great British Welcome This photography-led campaign, put together by our colleagues at UNHCR, showcased the communities that are warmly welcoming refugees and asylum-seekers, and helping them to rebuild their lives in a new home, through integration and friendship. From the Isle of Bute in Scotland, where resettled Syrian refugee Wafa and her two sons have learnt English and become an integral part of local life, to a bouldering wall in Liverpool where people forced to flee climb with regular members, the photos and stories show how compassion and kindness create confidence and friendship. The photos were featured in national media, in an outdoor exhibition on London’s Embankment and across our website and social media. ## Teach AI Artificial Intelligence (AI) is becoming part of our everyday life, but the way it represents refugees can be onedimensional and reinforce stereotypes. In 2023, we asked our supporters to help us change this with an engagement campaign called _Teach AI_ . Supporters were asked to choose stories that they felt best represented the hope, bravery, and determination of an individual refugee, drawing from the true stories of refugees who have been helped by UNHCR. The choices were then submitted to AI platforms via a hub which teaches computers to understand and generate human language. The campaign inspired audiences to think about the impact of machine learning, and teach AI to reflect diversity and humanity when generating images or text about refugees. ## What You Need to Be Warm In 2019, UNHCR Goodwill Ambassador and acclaimed author Neil Gaiman asked his Twitter followers: ‘What reminds you of warmth?’ From thousands of replies, he composed an extraordinary poem inspired by the crowd-sourced words to support the winter appeal. In 2023, the poem was relaunched as a beautifully illustrated book, _What You Need to Be Warm_ , with sales of every copy supporting the work of UNHCR. We joined with publisher Bloomsbury to mark the launch of the book across our channels, with a special panel event hosted by Waterstones Piccadilly, and chaired by our CEO, along with several of the book’s illustrators, some of whom were refugees. “Gale force winter storms tear through camps and settlements, terrifying vulnerable displaced families sheltering from the elements. Please donate today – every one of us can take action that will help save lives and give a little warmth to someone who needs it.” – Neil Gaiman. **24 |** UNITED KINGDOM FOR UNHCR ## Public events programme Throughout 2023, UK for UNHCR held events for supporters, donors and the general public, with a focus on raising awareness of the refugee cause and how people can take action, while putting lived experience voices front and centre. Highlights included… ## **Refugee Week 2023** Our week of events celebrated the culture, diversity and contributions of refugees, whilst aiming to engage and educate refugee supporters. In collaboration with Barbican Cinema and UNHCR, we hosted two film screenings: _The Swimmers_ , Sally El Hosaini’s film depicting the Mardini sisters’ _The Swimmers. © Netflix_ journey as refugees from Syria to the 2016 Olympics, followed by a panel discussion; and _Captains of Za’atari,_ a tale of two boys in a refugee camp in Jordan who dream of becoming footballers. The panel explored the power of storytelling to build understanding of the refugee experience, with _The Swimmers_ director Sally El Hosaini, Afghan broadcaster Zahra Shaheer who fled to the UK in 2021, and UNHCR Representative to the UK, Vicky Tennant. _Captains of Za’atari. © Dogwoof_ The Conduit Club hosted an event in partnership with DLA Piper addressing Climate Change and Displacement. Michelle Yonetani, representing UNHCR’s Climate Action office, provided valuable insight into UNHCR’s work in this area. We also held a special event for individual donors to thank them for their generous support. Guest speakers included refugees from Syria now living in the UK, and supporters enjoyed an exclusive musical performance and a UK for UNHCR photo exhibition. ## **CogX Festival** We partnered with CogX Festival, one of the world’s biggest festivals of inspiration, impact and transformational change, hosted at London’s O2 Arena and Canary Wharf. UK for UNHCR hosted events with Revolut and the Thomson Reuters Foundation to explore two pressing issues that forcibly displaced populations are facing on a daily basis: the digital divide and tackling hate speech, misinformation and disinformation. ## **Art and Hope in a Time of Crisis** Together with renowned portrait photographer, Platon, we hosted an evening of storytelling, inspiration and discussion about the global refugee crisis and potential solutions, at the prestigious headquarters of the British Academy of Film and Television Arts (BAFTA). We were honoured to be joined by UN Assistant Secretary-General and Assistant High Commissioner for Protection, Gillian Triggs, and former child genocide survivor and founder of the Lotus Flower, Taban Shoresh, who shared their personal stories and reflections about their work for refugees. Guests watched a special screening of _Portrait of a Stranger_ – a creative multimedia collaboration between Platon and UNHCR – honouring the voices of refugees from around the world. _Raising awareness at BAFTA. Emma Cherniavsky, Taban Shoresh, Platon and Gillian Triggs, UN Assistant Secretary-General and Assistant High Commissioner for Protection at UNHCR. © UK for UNHCR/Shazia Hassam_ ANNUAL REPORT 2023 | **25** _CEO Emma Cherniavsky meets with Olena at a Neemia community centre in Ukraine funded by UNHCR, which helps displaced women learn catering business skills. Olena had registered at the centre after losing her husband to the war and fleeing eastern Ukraine with her children. © Uk for UNHCR/ Mark Macdonald_ ## Mission report ## Virgin Atlantic in India In March, our corporate partner the Virgin Atlantic Foundation was hosted by UNHCR India, where the foundation is generously helping refugee students from countries such as Myanmar, Afghanistan and Somalia to access education. The delegation visited the BOSCO Refugee Support Centre in New Delhi and met with refugee students in the education programme, before taking part in a football match against a student team in the afternoon. They also visited a MADE51 social enterprise and took part in a workshop, learning how to make artisan crafts. The trip offered staff an opportunity to gain a greater understanding of how the Virgin Atlantic Foundation’s support is helping refugees, as well as promote this important cause through Virgin Atlantic’s onboard channels. _Refugees from the UNHCR-funded BOSCO Refugee Support Centre, India, along with Virgin Atlantic and UK for UNHCR staff, celebrate after the football match. © Virgin Atlantic_ _Director of Communications Mark Macdonald reports from Lviv railway station during the arrival of an evacuation train. UNHCR and local volunteer groups help fleeing civilians as they arrive, providing winter relief items and supporting onward travel or accommodation needs. © UNHCR/ Frederick Moeslin_ ## Ukraine and Romania In January, UK for UNHCR visited relief operations in Romania and Ukraine to help report back to donors on the impact of their support, and enable further fundraising by sharing the stories of families who have fled the conflict and generating media coverage to raise public awareness. This included meetings with displaced people and local community groups to hear firsthand how UNHCR is helping them, and understand future needs that UK for UNHCR can support. In Romania, UK for UNHCR visited reception centres, a Ukraine border crossing and UNHCR warehouses with emergency relief supplies. UNHCR’s RomExpo centre in Bucharest, for example, was providing services for newly arrived refugees, such as support with emergency cash assistance, healthcare, food and clothing, counselling and finding employment. Inside Ukraine, where over 5 million people remain displaced and airstrikes lead to frequent power cuts, winter relief to help families keep warm was particularly vital at this time. UK for UNHCR visited initiatives supported by UNHCR, such as community support programmes for displaced mothers and children, distribution hubs for relief such as clothing, generators and cooking sets, and collective shelters housing families displaced from eastern regions of the country. **26 |** UNITED KINGDOM FOR UNHCR ## Kakuma refugee camp and Kalobeyei settlement, Kenya Our Chair, Charlotte Boyle and trustee, Garvin Brown, travelled to Kenya with our CEO, Emma Cherniavsky, to learn how UNHCR programmes are empowering refugees to build sustainable livelihoods locally. They met with refugees such as Isaac, who arrived from Rwanda as an orphan. Through the Livelihoods Programme, Isaac learned business skills that transformed his life. Today, he owns several shops and employs six refugees. They also met with students benefiting from UNHCR’s DAFI Scholarship programme, which supports refugee students to study at university in their host countries. One of those students, Monicah, is the first student with a refugee background to be elected President of the Student Association. _Monicah Malith (right), law student and President of the Student Association, University of Nairobi, meets with UK for UNHCR Chair, Charlotte Boyle. © UK for UNHCR/Emma Cherniavsky_ _Emma Cherniavsky meets with Isaac, a refugee from Rwanda who runs a shop after participating in UNHCR’s Livelihoods Programme. © UNHCR/Charity Nzomo._ ## Global Refugee Forum 2023 In December, UNHCR convened the Global Refugee Forum (GRF), a UN summit bringing together the international community to discuss solutions to global displacement. Emma Cherniavsky attended to represent UK for UNHCR donors and partners, joining refugees, heads of state, business leaders and civil society groups. Over 3,500 delegates attended the summit, which is hosted every four years in Geneva. During the three days, new pledges and solutions were mobilised to support refugees and host countries from 2024–2027. UNHCR Goodwill Ambassador Cate Blanchett opened the forum, Ke Huy Quan read JJ Bola’s _Refuge_ , and UNHCR’s High Commissioner Filippo Grandi led a call to action for more global support for refugees and displaced people. _Heads of state and government, refugees, global business leaders and development organisations attend the opening of the Global Refugee Forum, Geneva. © UNHCR/Anne-Laure Lechat_ ANNUAL REPORT 2023 | **27** _Salma Adam Ali is a 21-year-old student from the University of El Geneina. When the Sudan conflict broke out in April 2023, she fled to eastern Chad with her family and was sleeping in a school until they were allocated a new shelter in the Farchana camp extensions in November. Salma dreams of being a lawyer so she can bring justice to people and is glad to be able to continue her education in the camp. © UNHCR/Ying Hu._ ## Looking ahead to 2024 We are committed to supporting the most pressing and underfunded areas of UNHCR’s work, whilst also aligning with donor priorities. Our funding priorities in 2024 include: Emergency funding Climate impact mitigation Education Supporting the most vulnerable refugees, including women, children and those with disabilities and health conditions Resettlement support With ongoing conflict and crises around the world, humanitarian needs will remain high. Domestically, we are mindful that 2024 will likely see a general election, with debate around asylum policy expected. Meanwhile, the cost-of-living crisis in the UK continues to create a challenge for all charities, as the cost of fundraising rises whilst the needs of vulnerable people in the UK and worldwide increase. In 2024, we will remain focused on the following to fulfil our mission to support refugees worldwide: - Deliver appeals that raise awareness of global refugee crises and connect donors with the impact of their support for displaced people around the world. - Educate and build empathy with new audiences through public engagement, including storytelling by people with lived experience and combatting harmful stereotypes. - Deliver a more personalised experience for supporters, providing specific content in a format that speaks to their preferences and drives further engagement with the refugee cause. - Continue to support our staff with their wellbeing, fulfilling work, learning opportunities and an inclusive culture. - Ensure our innovation, campaigning and engagement remain data-led, using insights to inform how and where we invest. **28 |** UNITED KINGDOM FOR UNHCR _Estela is a determined young Salvadorian girl who loves sport, especially karate. She dreams of representing Belize one day in karate international competitions. Estela is currently seeking asylum in Belize. UNHCR works closely with the Government of Belize to help support over 4,000 asylum seekers and refugees who have come to Belize seeking safety, mostly from nearby countries including El Salvador. © UNHCR/Viola E. Bruttomesso_ ## Progressing our 2026 goals 2023 marked the second year of our 2022-2026 strategy, seeing strong fundraising performance and good progress on the objectives we set for the charity. We have summarised our key organisational outcomes on pages 4, 5 and 7. **Our strategic priorities** Partnerships Sustainability Engagement Innovation Inclusion We were successful in building our community on social media, testing new media channels and engaging donor audiences. Our activities have been underpinned by analysis, data, insights and peer review trends to inform how we invest and continue to build toward our strategic ambitions as a charity. We will continue to strive for partnerships that have transformative impact, to grow sustainably, to reach new audiences and to innovate with the aim of delivering the following outcomes by the start of 2027: - Our supporters donate £40 million a year in sustainable income - 450,000 supporters connected to our work through meaningful, measurable engagements - We are the charity of choice for people in the UK who want to stand with the global refugee cause - Our team is effective, agile and diverse, and our organisation includes the voices of refugees in all that we do - We deploy at least 75% of funds raised to support UNHCR’s global relief work for refugees and displaced people. With the global number of displaced people already surpassing 110 million and the medium-term horizon beset with growing conflict and acute funding shortfalls, our private sector partnerships in the UK have never been more vital. Their support helps ensure that UNHCR will be able to sustain its support for refugees in the years ahead. ANNUAL REPORT 2023 | **29** ## Our people and culture _Our staff came together to meet UNHCR’s then Assistant High Commissioner for Protection, Gillian Triggs, who visited from Geneva to support our private sector engagement. © UK for UNHCR_ In 2023, our fourth year of operation, UK for UNHCR continued to expand its activities and team, with new roles in fundraising, finance and communications. Our organisation grew to 51 people by year end, made up of compassionate and highly motivated staff who believe that every person fleeing conflict and persecution should be able to build a better future. ## Diverse and inclusive culture Equality, diversity and inclusion (ED&I) are at the heart of our values – for those we serve, and for our staff and Trustees. We saw new team members step forward as ED&I champions in 2023 to carry forward our programme, making sure this remains a focus for all staff across UK for UNHCR. Initiatives in 2023 included all staff training on inclusive communications; updating our inclusive recruitment guide for hiring managers; and conducting our second annual ED&I survey to capture insights and feedback that shape our work moving forward. We also celebrated key events such as Black History Month, LGBTQ+ History Month, Refugee Week and our first staff Iftar during Ramadan, and expanded our ED&I mentorship scheme. ## Lived experience representation The charity proactively encourages applicants with lived experience in all jobs advertised and has staff and Trustees who have personally experienced displacement due to conflict and persecution. UK for UNHCR also runs a six-month work placement programme to help refugees integrate into the UK work context. The paid training programme identifies transferable skills and provides the opportunity to put them into practice. We were proud to see our first trainee graduate in April 2023 and welcome our second trainee in October, from Syria and Ukraine, respectively. ## Staff engagement and feedback Throughout the year we provide opportunities for staff to feed back in various ways. In July 2023, we launched our new engagement platform, WeThrive, which surveys staff across a range of engagement, capability and inclusion criteria, but also provides individualised support plans based on each staff member’s results. The platform’s recommendations could then also be implemented into team objectives and activities. UK for UNHCR rolled out 360 appraisals for the Senior Management Team, as part of our commitment to provide staff with opportunities to feed back, and encourage an open culture, where giving and receiving constructive feedback is the norm. All staff were also invited to contribute to the CEO’s annual appraisal. **30 |** UNITED KINGDOM FOR UNHCR ## Training and development We delivered initiatives during the year to help upskill staff, provide inspiration and connect them with our cause, and make UK for UNHCR a fulfilling place to work. Career development included mentoring, as well as courses such as Supporting Emerging Managers, Project Management, Storytelling and specialised training within teams. We also supported compliance and risk management with regular GDPR and cybersecurity refreshers for all staff. We hosted departmental and ‘all staff’ socials and away days throughout the year, with refugee speakers and other ## Special thanks to our founding Chair **----- Start of picture text -----**
© UK for UNHCR
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## In late 2023, we bid farewell to Rebecca Perlman, UK for UNHCR’s founding Chair and then Trustee. Rebecca’s hard work and dedication helped drive forward UK for UNHCR’s launch and appointment as the UN Refugee Agency’s national partner. As we thank Rebecca for her incredible contribution, she shares her reflections on the charity’s journey so far. What motivated you to help found UK for UNHCR? I’m the granddaughter of refugees on both sides of my family. The gratitude they had for the countries that took them in, and for the people and organisations that supported them, was ever-present throughout my childhood. When the opportunity arose to support UNHCR’s work, it felt like a very meaningful way to contribute to a cause that I’m not only passionate about, but that has shaped my life and the life of my family. ## What do you think has contributed to the charity’s growth? guests to help inspire staff and connect them to our cause. Staff also attended UNHCR’s virtual and inperson ‘skillshares’, which connect our teams with their peers in other markets around the world to share learnings. To improve internal communications and efficiencies, the charity launched the Einstein Hub, an online internal knowledge portal named after the scientist and former refugee. The hub aims to help staff access information and comply with our policies and procedures more efficiently, in areas such as HR, finance, staff benefits, training and cybersecurity. who bravely share their lived experience to support our work, to our compassionate supporters and partners, and our incredibly dedicated staff and Trustees. That passion and commitment to the cause drives through everything the charity does. ## What do you see as the biggest challenges for our sector and the wider cause? In the short term, there’s a real challenge in terms of public perception of refugees and the harmful politics around refugees in some countries. Additionally, growing pressures on government funding all over the world are leaving many humanitarian programmes desperately underfunded. When I think about longerterm trends, particularly around climate change and the rise in conflict we are seeing, global displacement will continue to be one of the defining humanitarian crises that we face in the future. ## What gives you hope for the future? That despite the challenges, there are so many people in this country and around the world who give so generously to support this cause. Knowing there is such a large contingent of the public who know it is simply the right thing to do, and who give so generously to support refugees, is something that gives me incredible hope. ## What’s next? Will you continue to be connected with refugee cause? Absolutely! In my career, my focus is on ESG (environmental, social and corporate governance) and wider sustainability. As we see the climate crisis unfold, we’re going to start to see an even greater refugee crisis. This is always going to be an area of concern and passion for me. _Rebecca is a corporate and charities lawyer. She is currently a partner at Kirkland Ellis, specialising in ESG and Impact._ UK for UNHCR’s success comes from its phenomenally hard-working and committed community, from those ANNUAL REPORT 2023 | **31** Structural overview, risk management and financial reports **32 |** UNITED KINGDOM FOR UNHCR ## Financial review ## **We spent £27 million in pursuit of our vision: to build a better future for people fleeing conflict and persecution.** ## **Financial overview** UK for UNHCR raised a total income of £30.7 million in 2023. This is a decrease from our prior year’s record income of £55.7 million. In 2022, we received unprecedented support towards our Ukraine emergency campaign, which significantly increased our income for that year. For 2023, our target was to raise £22 million towards our mission. With the support and generosity of our donors and partners we were able to raise £30.7 million, £8.8 million higher than our income target for the year. ||Gross income
Expenditure on raising funds
Net income available for
charitable application
Expenditure on
charitable activities
**Net income**
**2023**
**£’000**
30,729
7,256
23,473
19,757
**3,716**
**2022**
**£’000**
55,748
5,806
49,942
40,210
**9,732**| |---|---| ## **How we spent our money** Total resources expended during the year was £27 million. Our spend on charitable activities was £19.8 million, a decrease of £20.4 million compared to 2022. A large part of our mission is responding to global emergencies. As mentioned previously, in 2022, the extraordinary scale of the refugee crisis in Ukraine saw our income and spend for the year increase significantly. In 2023, we budgeted to spend £12.9 million on our charitable activities with £12.5 million of this directly supporting UNHCR’s relief operations. With the generosity of our donors and partners, we were able to significantly increase our contribution to support UNHCR relief operations in the year to £18.4 million, representing an increase of £5.9 million or 48% to our budgeted target. £5.3 million of this grant award supported UNHCR relief operations in Türkiye–Syria following the two devastating earthquakes in February 2023. Our support included delivering essential supplies, comprehensive counselling, and cash assistance. We continued to support our Ukraine relief operations with grant awards totalling £2.9 million. Our grant awards also supported a number of other UNHCR operations in locations including Afghanistan, Armenia, Ethiopia, Kenya, Libya, Pakistan, and Yemen. 2023 marked the second year of our 2022-2026 strategy. In 2023, we spent a total of £7.3 million on activity to raise funds, an increase of £1.4 million to 2022. The majority of this spend was focused on activity to generate funds in year, with the balance spent on attracting supporters who will donate to the charity over the long term. As a relatively young organisation we are still investing to ensure UK for UNHCR is an organisation built for the future, and we are able to evolve and respond to changes in the environment that we operate in. Over the past four years, UK for UNHCR has spent an average of 17 pence to raise the next pound. It is our ambition to continue to reduce the cost of fundraising, and to this end we continue investing in our digital capabilities and in securing high-value, multi-year partnerships to maximise the return on our fundraising spend. ## **Support costs** Support costs include Finance, Human Resources and Technology teams as well as Governance and Facilities. Support costs were £1.0 million, an increase of £0.2 million on last year. This increase is mainly due to adding capacity and resilience in support functions as we invest in UK for UNHCR to ensure we are an organisation built for the future and we are able to better respond to changes in areas such as technology, governance, and compliance. ## **How we raised funds** When raising funds to support our mission, we strive to meet best practice standards as defined by regulators and we want our supporters to know that we are fundraising responsibly. Total incoming resources for the year were £30.7 million (2022: £55.7 million). Of this £5.3 million was a grant from UNHCR. In raising funds, we rely on voluntary donations and grants from individuals, trusts, and corporates. The fundraising environment in the UK remains challenging due to the current cost-of-living crisis. Our income target for 2023 of £22 million was reflective of these challenges in our operating environment. With the enormous generosity of our supporters and partners, we were able to raise a total of £30.7 million, £8.8 million (or 40%) more than we planned. Donations from individuals totalled £13.2 million. We also secured donations from corporates of £8.4 million and trusts contributed £1.9 million towards a range of activities. Additionally, corporates and trusts contributed £1.4 million of gifts in kind. ANNUAL REPORT 2023 | **33** ## **Reserves policy** At the end of the year our total funds stood at £17.2 million of which £0.1 million related to restricted funds, with unrestricted funds making up the majority at £17.1 million. Trustees recognise the need to hold sufficient free reserves to ensure the protection of our core activities in the event of income shortfall, and to allow balanced longterm strategic planning. Free reserves available for use by UK for UNHCR are those that are readily realisable, less funds whose use is restricted or has been designated for particular purposes. Our reserves policy and calculating methodology is based on Charity Commission best practice as set out in CC19. The Trustees have set a target range for free reserves on a risk-based approach to provide some protection on any unforeseen decrease to our fundraising income and to provide sufficient working capital for the organisation. The approach recognises that most of the charity’s income comes from voluntary donations which are uncertain. The target level of free reserves is calculated using the following steps: - A review of our income streams - Assessment of the level of certainty of each stream and a reserve to mitigate against income volatility - A small working capital requirement of one month of expenditure (increased up to six weeks’ expenditure to provide an upper limit target) In 2023, Trustees further designated £4.7 million as a designated Growth fund. The fund will support additional relief operations in a number of thematic areas including emergency relief, refugee education and climate change. The fund is expected to be fully drawn down by 2026. Trustees are also cognisant of the current economic outlook and the challenging fundraising environment. Trustees have set up a deficit budget for 2024 and the assumptions made in the budget reflect the challenging fundraising climate. Deficit budgets have also been agreed by Trustees for the following two years. This, together with the investments through our designated funds will see our reserves position fall in line with our minimum reserves requirement by the end of 2026. ## **Going concern** We have set out above a review of financial performance and our reserves position. Our planning process has been enhanced to include scenario planning of the charity’s income and expenditure and levels of reserves. The financial projections have taken into consideration the current economic climate and its potential impact on our income-generating activities and our planned expenditure. We have also strengthened our forecasting process with an increased focus on cash flow management. Accordingly, Trustees have concluded that the Charity has adequate financial resources to continue in operational existence for the foreseeable future and that it is therefore appropriate to prepare the financial statements on a going concern basis. During the year, the Finance, Audit and Risk Committee reviewed both the methodology and the calculation of target reserves and recommended a target range of £4.3 million to £5.1 million (2022 Target range: £3.8 million - £4.5 million). This range was approved by the Board of Trustees on 11 December 2023. At the start of the year, Trustees set a modest target surplus for 2023 of £0.2 million. Due to the continued support for our emergency appeals, we have seen our unrestricted reserves at the year-end increase by £3.7 million to £17.1 million. This is above the upper limit agreed by Trustees. Trustees want to ensure that the excess reserves are spent in a considered manner, taking into account both the short-term and longer-term needs of the organisation and those who we serve. In 2022, Trustees designated £2.5 million of free reserves as a Development Fund to support future growth. During the year £0.2 million was drawn down to support a number of projects. Additional projects totalling £1.4 million were approved as part of the 2024 budget. The fund is expected to be fully drawn down by 2026. **34 |** UNITED KINGDOM FOR UNHCR ## Structure, governance and management ## **Structure and related parties** United Kingdom for UNHCR is registered charity 1183415 (England & Wales) and constituted as a charitable incorporated organisation (CIO). It is the official charity partner in the United Kingdom for the United Nations High Commissioner for Refugees (UNHCR). UNHCR, also known as the UN Refugee Agency, is a global humanitarian agency governed by the UN General Assembly and headquartered in Geneva, Switzerland. The agency was established in 1950 and is the custodian of the 1951 Refugee Convention. It is the lead global agency mandated to safeguard the rights and wellbeing of forcibly displaced and stateless people. UNHCR maintains a formal Representative Office in the UK, responsible for UNHCR’s policy work and UK government relations relating to asylum seeking and resettlement in the United Kingdom. The relationship between UK for UNHCR and UNHCR is governed by a ‘Recognition Agreement’, which sets out the terms for collaboration between the two independent organisations in support of the charity’s beneficiaries and purposes. This agreement also confirms UK for UNHCR’s appointment as UNHCR’s sole charity partner in this country. UK for UNHCR is one of nine independent charity members in UNHCR’s global fundraising network, which includes other national charity partners in the United States, Japan, Australia, Spain, Germany, Sweden, Switzerland and Argentina. UK for UNHCR contributes funds to global humanitarian relief operations delivered by UNHCR, in order to support forcibly displaced and stateless people in line with the charity’s objects. ## **Trustees and governance** The organisation is governed by its Constitution and its only voting members are the charity’s Trustees, who make up the charity’s Board. The charity’s Constitution requires there to be a minimum of three and a maximum of 12 Trustees. In November 2023, Trustee and former Chair, Rebecca Perlman, stepped down from the Board, with nine Trustees continuing in post. Additional Trustee recruitment is underway in early 2024. See page 40 for a full list of Trustees. The Board is responsible for ensuring that UK for UNHCR’s vision, mission and activities support its charitable objects for the benefit of forcibly displaced and stateless people. The Board receives advice and information during its regular meetings with the CEO and other senior leadership team members. In 2023, the Board convened five formal meetings, which were also attended by the senior management team, as well as additional meetings with UNHCR executives. These meetings help Trustees to review the performance, financial health and regulatory compliance of UK for UNHCR. The Board is supported by a Finance, Audit and Risk Committee, a Remuneration Committee and a Nominations Committee. All sub-committees operate under terms of reference set by the Board and report on their meetings to the subsequent Board meeting. The finance, audit and risk committee met four times last year, and the remuneration committee and the nominations committee both met once during the year. All Trustees receive no remuneration other than for expenses incurred as Trustees. Trustee indemnity insurance is in place for the protection of the Trustees. ## **Trustee appointments and tenure** During the year, the Board set up a Nominations committee to lead the process for Board appointments. In selecting individuals for appointment as charity Trustees, the charity Trustees must have regard to the skills, knowledge and experience needed for the effective administration of UK for UNHCR. A Trustee may be appointed or reappointed by resolution passed at a properly convened meeting of the charity Trustees. The Trustee terms are as follows: • Every Trustee shall be appointed for a three-year term and is eligible for reappointment following their first term. A charity Trustee who has served for two consecutive terms may not normally be reappointed for a third consecutive term. • A Trustee may, in exceptional circumstances, be appointed for a third consecutive term if the charity Trustees are satisfied that this appointment is in the best interests of the charity. The resolution of the Trustees approving the appointment must record the reasons why the Trustees are satisfied that it is in the charity’s best interests. Currently, there are no Trustees serving beyond the normal maximum term allowed. • The Trustees shall appoint one of their number as Chair of Trustees for a term of up to three years. The Chair may be reappointed for a second term, but no longer than six consecutive years. ANNUAL REPORT 2023 | **35** ## **Induction and training of Trustees** The charity Trustees will make available to each new charity Trustee, on or before their first appointment: (a) a copy of the current version of the Constitution; and (b) a copy of the charity’s latest Trustees’ Annual Report and statement of accounts. In addition to this, new Trustees receive briefings from the CEO and the senior leadership team, as well as key UNHCR executives such as the agency’s UK Representative, Head of European Fundraising and Global Fundraising Chief. From time to time, Trustees may also join staff presentations or other training to further support their governance duties. ## **Management** While the Trustees maintain oversight of the charity’s performance, finances and compliance, they delegate the day-to-day management of the charity to its senior leadership team, led by the CEO. This includes developing UK for UNHCR’s annual plans and strategy; growing fundraising, operational capacity and communications; delivering charitable activities such as public awareness and engagement campaigns; and distributing funds to support relief operations in line with our charitable objects. UK for UNHCR also works with a variety of third parties to help us achieve our charitable objects for the benefit of forcibly displaced and stateless people. These can include professional fundraisers who support the charity’s management and wider team with specialist skills, such as direct marketing and digital fundraising. The charity does not currently operate any face-to-face fundraising activity. All third parties who work with the charity are expected to meet the same high standards as in-house staff, and there are contracts in place to ensure all agency partners follow industry best practice and regulatory requirements. The charity also has comprehensive approval systems in place to ensure all communications with donors and the broader public are accurate and appropriate in the context of the work we support and the Fundraising Regulator Code of Conduct. UK for UNHCR retains a fulfilment agency to liaise with donors on our behalf. We provide regular training to their staff, along with briefings on latest refugee crises and relief operations, to ensure they represent UK for UNHCR appropriately. ## **Remuneration philosophy** The purpose of remuneration is to ensure the charity attracts high-calibre potential employees, to help retain its people and support workforce productivity. UK for UNHCR’s ability to achieve positive outcomes for forcibly displaced and stateless people is hugely influenced by the commitment, skill and productivity of its staff. UK for UNHCR’s remuneration, which encompasses financial and non-financial elements, is governed by a Remuneration Policy, overseen by a Remuneration Committee of Trustees and supported by senior management. UK for UNHCR believes remuneration must be fair, sustainable and relevant to workers in the market sectors in which UK for UNHCR competes for labour. Remuneration is set at levels that maximise funding available for charitable activities while ensuring fair pay that attracts expertise that will deliver our charitable objects. To support this, the charity conducts a comprehensive benchmarking review every second year of all salaries against live salary data for the charity sector. Every new post is benchmarked against this live sector data. The charity’s aim is to set salaries within a 10% variance of the median for each role, in line with experience. In addition to salaries, the charity offers benefits such as 28 days annual leave, life insurance, an 8% pension contribution, flexible working and an employee assistance programme that provides free confidential services such as GP appointments, counselling sessions and courses in physical and mental wellbeing. All staff have an annual workplan to support personal objective setting, and training and development needs. ## **Pay and benefits for key staff** Remuneration for the CEO and key management personnel is set, maintained and reviewed by the Remuneration Committee. Senior staff salaries are also benchmarked on a biennial basis against live salary data for the charity sector. Further details for key management personnel can be found on page 40 of this report. ## **Fundraising governance and regulations** When raising funds to support our mission, we strive to meet best practice standards as defined by regulators and want our supporters to know that we are fundraising responsibly. **36 |** UNITED KINGDOM FOR UNHCR ## **Fundraising Compliance** We value the support of every one of our donors; and work hard to ensure that our fundraising activity is open, legal, fair and respectful. We are registered with the Fundraising Regulator, and we work with the Chartered Institute of Fundraising to make sure our fundraising activities operate to the highest standards. We adhere to the Code of Fundraising Practice and follow best practice guidance as defined by our regulators. We never sell contact data and our supporters can change their communication preferences at any time. ## **Protecting vulnerable people** Our supporters are incredibly important to us, helping us to realise our vision of a world where every person forced to flee can build a better future. We are committed to making sure that our interactions with new and existing supporters are in line with our values and that people are treated fairly and appropriately. This is especially important when supporters demonstrate vulnerable circumstances. We require all staff to follow best-practice guidelines for dealing with vulnerable people and our policy for vulnerable people is available on our website. We constantly review best-practice guidance on protecting individuals at risk, and we continuously look to ensure we appropriately act to protect potentially vulnerable people whilst also protecting the reputation of the organisation and our staff. We comply with the Chartered Institute of Fundraising guidance, set out in Treating Donors Fairly. We also require our staff, and any agencies contacting members of the public on our behalf, to comply with guidelines provided by the Data and Marketing Association and the Public Fundraising Regulatory Association. We have a rolling programme of safeguarding training for our staff and our safeguarding practices are regularly reviewed by our Board. ## **Monitoring fundraising activities by third parties** We work with a variety of third parties to raise money, including commercial participators and professional fundraisers. We expect all third parties who work with us to meet the same high standards as our own fundraisers and we continued to ensure that our suppliers are working to agreed service level agreements, contracts and data processing agreements. We ensured that new supplier contracts underwent robust risk assessments and due diligence prior to contracts being finalised. This year, we continued to employ a telephone agency to call people on our behalf. They are required to adhere to the Code of Fundraising Practice and we provided guidance to their staff and monitored calls regularly to ensure they represented the organisation appropriately and adhered to the Code of Fundraising Practice. ## **Complaints and FPS requests** UK for UNHCR received 22 direct fundraising complaints this year (2022: 21 complaints). We did not receive any complaints through the Fundraising Regulator. We take all complaints seriously. Our Supporter Care Team have responsibility for ensuring that complaints about the organisation are recorded, handled appropriately and addressed in line with our complaint handling procedure, which is available on our website. The Fundraising Preference Service (FPS), run by the Fundraising Regulator, is aimed at providing people with the means to stop direct marketing from specific charities without having to contact them directly. During the year, UK for UNHCR received 55 of these requests in the period from 1 January 2023 to 31 December 2023 (2022: 47 requests). ANNUAL REPORT 2023 | **37** ## Principal risks and uncertainties UK for UNHCR has an organisation-wide risk management process for identifying the risks to the charity and developing appropriate risk mitigation plans. The Board has the ultimate responsibility for the management of risk. The Board is supported in these duties by the Finance, Audit and Risk Committee. Organisational risks are ranked by the likelihood of occurrence and potential impact on the organisation. The Finance, Audit and Risk Committee reviews significant risks at each meeting along with risk mitigation plans and any additional controls to reduce the risk further. The full risk register is reviewed by the Finance Committee and the Board twice a year. The Board recognises that it is necessary to accept that not all risks can be fully mitigated against, particularly those that fall beyond UK for UNHCR’s control. However, the Senior Management Team actively monitor and manage such risks to provide reasonable, but not absolute assurance that we are protected. Trustees are satisfied that all risks are appropriately managed and mitigated. UK for UNHCR proactively manages risk in several categories. The key risks and uncertainty facing UK for UNHCR are set out in the following table. ## **Risk** Sustained high levels of inflation and interest rates could impact on our supporters resulting in substantially reduced income in the short to medium term. This could potentially affect our ability to deliver planned activity. Furthermore, enhanced inflation levels within the programmes we fund may reduce the scale of operations underway. ## **Mitigation** The Board approves a comprehensive annual plan and budget for UK for UNHCR and ensures that our financial planning reflects significant external changes. The Board and its committees also review financial performance against objectives set in our annual plans. This includes greater scrutiny of our income streams as well as tailoring campaigns that take into account lower disposable income of supporters. We are also strengthening our forecasting capabilities and cash flow management processes with an increased focus on embedding rolling financial forecasts. The increased threat and sophistication of cybercrime including phishing, malware and ransomware attempts could impact on our systems, data, finances or reputation. We take the security of our data seriously and have good measures in place. We have enhanced our security measures and meet Cyber Essentials criteria defined by the Government. We deliver regular fraud and cybersecurity awareness training to all staff. We also undertake regular reviews of systems, processes and technology to ensure they are fit for purpose. This is a continual process as we build a culture of cybersecurity awareness across all activities. A failure in our safeguarding practice could contribute to the harming of vulnerable individuals. If we do not maintain robust safeguarding policies and procedures, this could result in failure to uncover bullying, sexual exploitation or abuse. Protecting the safety and dignity of our staff, supporters and anyone who engages with us is central to the charity’s values. Like our implementing partner, UNHCR, the charity has zero tolerance for all forms of bullying, harassment and abuse. Both the charity and UNHCR have robust safeguarding policies and complaints procedures that are clearly signposted to internal and external audiences. All new charity staff complete a United Nations safeguarding training module and group training is periodically hosted to provide additional information on the UK regulatory framework and operating context. The charity’s staff handbook includes policies on grievances relating to harassment and bullying, as well as how to raise concerns about the safety of vulnerable people, including children, whether in the UK or overseas. **38 |** UNITED KINGDOM FOR UNHCR UNHCR staff are all signatories to a Code of Conduct that goes beyond national laws and has additional special measures for protection from sexual exploitation and sexual abuse. Furthermore, UNHCR has dedicated staff in every operation globally who are responsible for safeguarding and ensuring beneficiaries and staff can come forward with any concerns. All allegations of sexual harassment and abuse are referred by UNHCR to the Inspector General’s Office to ensure an independent investigation can be carried out. Explicit consent is always gained from the subjects of case study photography and materials that the charity uses. For any materials relating to children, a parent or guardian must provide consent. The charity also has a designated Safeguarding lead appointed within the senior management team and on the Board of Trustees. Failure to attract, recruit, develop and retain people with the relevant skills and expertise could result in the loss of institutional knowledge and impact on the delivery of strategy. The charity strives to provide a positive, inclusive and professional culture where staff feel supported and motivated by their work for the refugee cause. We carry out regular staff engagement surveys with followup action plans. Our remuneration policy is reviewed annually with biennial benchmarking of all staff salaries. We also invest in staff wellbeing, including an employee care programme with free counselling and support services, and creating headspace for all staff, through proactive management of workplans and capacity building. We have a structured induction programme for all new staff with clear objectives to help guide their work, training and personal development. In 2024 we will further strengthen our onboarding process and staff training programme. Failure to comply with legal and regulatory responsibilities could result in regulatory censure, loss of trust, financial impact and damage to the reputational status of the charity. We have a programme of continuous review of compliance frameworks including review of policies and procedures. The charity receives professional legal advice from its principal legal advisors to help inform decisions, risk management and regulatory compliance. The Board also receives independent third-party assurances on data, technology and cybersecurity. ANNUAL REPORT 2023 | **39** ## Administrative details ## **Charity name** ## **Principal professional advisors** The charity’s full name is United Kingdom for UNHCR. However, a working name of ‘UK for UNHCR’ is also used in public and donor communications. ## **Auditors** Crowe U.K. LLP, 2nd Floor, 55 Ludgate Hill, London, United Kingdom, EC4M 7JW ## **Registered office** ## **Bankers** WeWork, 1 Mark Square, London, EC2A 4EG Lloyds Bank, 120 Lewisham High St, London SE13 6UG ## **Registered charity number** ## **Solicitors** 1183415 (England and Wales) Herbert Smith Freehills LLP, Exchange House, Primrose Street, London EC2A 2EG ## **Board of Trustees in this reporting period** Charlotte Boyle 1,3 Chair Rebecca Perlman Trustee, resigned 1 November 2023 Arabella Phillimore 1 Trustee Ori Raveh Trustee Keith Felton 1,2 Treasurer Katy Steward 2,3 Trustee Mevan Babakar 2 Trustee Claire Hajaj 3 Trustee Garvin Brown 2 Trustee Zarlasht Halaimzai Trustee 1. Member of the Remuneration Committee Russell Cooke LLP, 8 Bedford Row, London WC1R 4BX How to contact us with feedback or queries: **By email:** supportercare@unrefugees.org.uk **By phone:** 020 3761 8094, Monday – Friday between 9am and 5pm **By post:** Supporter Care, UK for UNHCR, WeWork, 1 Mark Square, London, EC2A 4EG ## **By social media:** unrefugeesUK -  unrefugeesUK -  unrefugeesUK -  ukforunhcr -  ukforunhcr 2. Member of the Finance, Audit and Risk Committee 3. Member of the Nominations Committee ## **Senior leadership team in this reporting period** Emma Cherniavsky Chief Executive Officer Mark Macdonald Director of Communications & Corporate Affairs Fiona Hesselden Director of Fundraising Lydia Piddock Director of Strategy & Data Himali Fernando Director of Finance **40 |** UNITED KINGDOM FOR UNHCR ## Statement of Trustees’ responsibilities The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP (FRS 102); - make judgments and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards (FRS 102) 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 business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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. ## **Disclosure of information to auditors:** Each of the persons who are Trustees at the time when this Trustees’ Report is approved has confirmed that: - so far as that Trustee is aware, there is no relevant audit information of which the charity’s auditors are unaware, and - that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity’s auditors are aware of that information. Approved by order of the members of the Board of Trustees and signed on their behalf by: ............................................................................................................................. ## **Charlotte Boyle, Chair** UK for UNHCR 19 April 2024 ANNUAL REPORT 2023 | **41** ## Independent Auditor’s Report to the Trustees of United Kingdom for UNHCR ## **Opinion** We have audited the financial statements of United Kingdom for UNHCR for the year ended 31 December 2023 which comprise Statement of Financial Activities, Balance Sheet, Statement of Cash Flow and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity’s affairs as at 31 December 2023 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; and - 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 Board’s 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 the charity’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Board with respect to going concern are described in the relevant sections of this report. **42 |** UNITED KINGDOM FOR UNHCR ## Independent Auditor’s Report to the Trustees of United Kingdom for UNHCR (continued) ## **Other information** The Board are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. 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. In connection with our audit of the financial statements, 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 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. ## **Responsibilities of the Board** As explained more fully in the Board’s responsibilities statement set out on page 41, the Board 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 Board 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 Board 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 Board either intends to liquidate the charity or to cease operations, or have no realistic alternative but to do so. We have nothing to report in this regard. ## **Matters on which we are required to report by exception** In light of the knowledge and understanding of the charity and their environment obtained in the course of the audit, we have not identified material misstatements in the annual report. 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 financial statements is inconsistent in any material respect with the Trustees’ report; or - 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 ANNUAL REPORT 2023 | **43** ## Independent Auditor’s Report to the Trustees of United Kingdom for UNHCR (continued) ## **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. Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations, are set out below. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor’s report. ## **Extent to which the audit was considered capable of detecting irregularities, including fraud** Irregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion. We obtained an understanding of the legal and regulatory frameworks within which the charity operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Charities (Accounts and Reports) Regulations 2008 and financial reporting standards. We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charity’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charity for fraud. The laws and regulations we considered in this context for the UK operations were Anti-fraud, bribery and corruption legislation and General Data Protection Regulation (GDPR). Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Board and other management and inspection of regulatory and legal correspondence, if any. We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the income recognition of grants and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, and the Finance, Audit & Risk Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, **44 |** UNITED KINGDOM FOR UNHCR ## Independent Auditor’s Report to the Trustees of United Kingdom for UNHCR (continued) reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission and reading minutes of meetings of those charged with governance. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. ## **Use of our report** This report is made solely to the charity’s trustees, as a body, in accordance with Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’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 charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed. ## **Crowe U.K. LLP** Statutory Auditor London 22 April 2024 ANNUAL REPORT 2023 | **45** ## **Financial statements** ## **Statement of Financial Activities For the year ended 31 December 2023** ||**UNRESTRICTED**|**UNRESTRICTED**|**RESTRICTED**|**TOTAL**|**TOTAL**| |---|---|---|---|---|---| |||**FUNDS**|**FUNDS**|**FUNDS**|**FUNDS**| |||**2023**|**2023**|**2023**|**2022**| |||**£’000**|**£’000**|**£’000**|**£’000**| |**Income from:**|||||| |Donations and Legacies||13,600|16,727|30,327|55,716| |Other trading activities||-|-|-|11| |Investments||402|-|402|21| |**Total Income**|3|**14,002**|**16,727**|**30,729**|**55,748**| |**Expenditure on:**|||||| |Raising funds|5|7,256|-|7,256|5,806| |Charitable activities|5|1,393|18,364|19,757|40,210| |**Total expenditure**||**8,649**|**18,364**|**27,013**|**46,016**| ||||||| |**Net Movement in funds**||**5,353**|**(1,637)**|**3,716**|**9,732**| |**Reconciliation of Funds:**|||||| |Fund balances brought forward at 1 January||11,772|1,732|**13,504**|**3,772**| |**Fund balances carried forward at 31 December**|
13|**17,125**|**95**|**17,220**|**13,504**| Prior year split between unrestricted and restricted appears in Note 16 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 49–60 form part of these financial statements. **46 |** UNITED KINGDOM FOR UNHCR ## **Balance Sheet** ## **As at 31 December 2023** |**Fixed assets**
Tangible assets
Total fxed assets
**Current assets**
Debtors
Cash at bank and in hand
**Total current assets**
**Creditors**
Amounts falling due within one year
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
Represented by:
**Funds**
Restricted funds
Designated funds
Unrestricted funds
**Notes**
9
10
11
13|**2023**
**£’000**
-
-
1,913
19,059
**20,972**
3,752
**17,220**
**17,220**
**17,220**
95
6,958
10,167
**17,220**
**2022**
**£’000**
3
**3**
1,938
12,115
**14,053**
552
**13,501**
**13,504**
**13,504**
1,732
2,500
9,272
**13,504**| |---|---| The annual Trustees’ report and accounts including notes 1 to 16 were approved and signed on their behalf on 19 April 2024 by: |**Charlotte Boyle**
Chair of the Board

|| |---|---| ||**Keith Felton**
Treasurer| The notes on pages 49–60 form part of these financial statements. ANNUAL REPORT 2023 | **47** ## **Statement of Cash Flows For the year ended 31 December 2023** |**Notes**
**(a)**
Cash fow from operating activities:
Net cash used in operating activities
**Change in cash and cash equivalents in the year**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Note (a)**
**Net movement in funds per the statement of fnancial activities**
Depreciation charges
Decrease/ (increase) in debtors
Increase/(decrease) in creditors falling due within one year
**Net cash provided by/used in operating activities**|**2023**
**£’000**
**6,944**
6,944
12,115
**19,059**
**3,716**
3
25
3,200
**6,944**|**2022**
**£’000**
**7,070**| |---|---|---| |||7,070
5,045| |||**12,115**| |||**9,732**
12
(200)
(2,474)| |||**7,070**| |

**Note (b)**
**Analysis of changes in net debt**
Cash
Cash equivalents
Total|**At**
**01-Jan-23**
5,587
6,528
**Cash**
**Flows**
(216)
7,160
**At**
**31-Dec-23**
5,371
13,688| |---|---| ||**12,115**
**6,944**
**19,059**| **48 |** UNITED KINGDOM FOR UNHCR **Notes to the financial statements for the year ended 31 December 2023** ## **1. General information** United Kingdom for UNHCR is a Charitable Incorporated Organisation registered in England & Wales. The registered address can be found on page 40 and details of the principal activities are set out in the Trustees’ Annual Report. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), 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 the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. United Kingdom for UNHCR meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **2.2 Going concern** Trustees have reviewed the latest versions of the organisation’s financial plans including what-if scenarios, paying particular attention to the risks to income, reserves, and liquidity levels. The biggest challenges going into the new financial year are the current cost of living crisis and the level of inflation which appears to be lasting for longer than anticipated. They have concluded that there are sufficient reserves held at year end to create a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future and that it is therefore appropriate to prepare the financial statements on a going concern basis. ## **2.3 Income** All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income, the amount can be measured with reasonable accuracy and its receipt is probable. When income is received in advance of providing goods or services, it is deferred until the charity becomes entitled to the income. ## **Legacies are recognised when all the three criteria below are met:** a. Establish entitlement – entitlement to legacies is taken as the earlier of the final estate accounts being approved or cash received. b. Where receipt is probable – the charity is aware that probate has been granted. c. The amount is measurable – in practice this could come from final estate accounts, cash received or correspondence from executors/solicitors confirming an amount to be distributed. For relevant grants, income is accounted for as the charity earns the right to consideration by its performance. Where the grant is received in advance of performance, its recognition is deferred and included in creditors. Where entitlement occurs before the grant is received, it is accrued in debtors. ANNUAL REPORT 2023 | **49** **Notes to the financial statements for the year ended 31 December 2023** ## **2. Accounting policies (continued)** ## **2.3 Income (continued)** Income from donations is recognised when received. Gifts in kind donated for distribution are included based on valuation by the UN Refugee Agency and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the charity’s accounting policies. On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. ## **2.4 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities, events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity’s objectives, as well as any associated support costs. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure. All expenditure is inclusive of irrecoverable VAT. ## **Support costs** Where costs cannot be directly attributed they have been allocated to activities on the basis of each activity’s proportion of the aggregate expenditure. Included in support costs are governance costs which are incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements. These include audit fees, legal advice for Trustees, costs associated with constitutional and statutory requirements and costs associated with the strategic management of the charity. The basis of allocation of support costs are reviewed regularly and are explained in detail in note 5(b). ## **2.5 Tangible fixed assets and depreciation** Tangible fixed assets costing £2,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. **50 |** UNITED KINGDOM FOR UNHCR ## **Notes to the financial statements for the year ended 31 December 2023** ## **2. Accounting policies (continued)** Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Office equipment – 33 per cent of cost ## **2.6 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. ## **2.7 Pensions** The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. ## **2.8 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **2.9 Critical accounting estimates and areas of judgement** In the application of the charity’s accounting policies, which are described in Note 2, Trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. Judgement has been applied in the consideration of what gifts in kind are included in the Charity’s accounts. Gifts in kind are accounted for where the actual expenditure incurred by a supporting organisation/partner can be measured reliably and the Charity has received the benefit. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects the current and future periods. In the view of the Trustees, no assumptions concerning the future or estimation of uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year. The principal accounting policies, as set out above, have all been applied consistently throughout the year and the preceding year. ANNUAL REPORT 2023 | **51** ## **Notes to the financial statements for the year ended 31 December 2023** ## **3. Income from donations and legacies** ||**UNRESTRICTED**|**RESTRICTED**|**TOTAL**|**TOTAL**| |---|---|---|---|---| ||**FUNDS**|**FUNDS**|**FUNDS**|**FUNDS**| ||**2023**|**2023**|**2023**|**2022**| ||**£’000**|**£’000**|**£’000**|**£’000**| |**Income from donations and legacies**||||| |Donations|7,859|15,616|23,475|46,455| |Grant income from UNHCR|5,330|-|5,330|5,020| |Legacies|92|-|92|111| |Gifts in kind - Charitable Activities|-|1,111|1,111|3,826| |Gifts in kind - Other|319|-|319|304| ||**13,600**|**16,727**|**30,327**|**55,716**| |**Income from trading activities**||||| |Corporate income|-|-|-|11| ||-|-|-|11| |**Income from investments**||||| |Interest from bank|402|-|402|21| ||**402**|-|**402**|**21**| |**Total**|**14,002**|**16,727**|**30,729**|**55,748**| |||||| |
Total - 2022|**15,436**
|**40,312**|**55,748**|| |||||| The grant income of £5.3 million included in donations above was the annual grant contribution from UNHCR. |**4 Expenditure**|**2023**|**2022**| |---|---|---| |This is stated after charging:|**£’000**|**£’000**| |Depreciation|3|12| |Auditor’s remuneration - audit work|32|23| |Auditor’s remuneration - other work|-|8| **52 |** UNITED KINGDOM FOR UNHCR ## **Notes to the financial statements for the year ended 31 December 2023** ## **5a. Analysis of total resources expended** |||**ACTIVITIES**|||| |---|---|---|---|---|---| ||**GRANTS TO**|**UNDERTAKEN**|**SUPPORT**|**2023**|**2022**| ||**INSTITUTIONS**|**DIRECTLY**|**COSTS**|**TOTAL**|**TOTAL**| ||**£’000**|**£’000**|**£’000**|**£’000**|**£’000**| |**Cost of generating funds:**|||||| |Fundraising costs|**-**|6,978|278|7,256|5,806| ||**-**|**6,978**|**278**|**7,256**|**5,806**| |**Charitable expenditure:**|||||| |Costs of activities in furtherance|||||| |of the charity’s objects|18,447|554|756|19,757|40,210| |**Total charitable activities**|**18,447**|**554**|**756**|**19,757**|**40,210**| |**Total**|**18,447**|**7,532**|**1,034**|**27,013**|**46,016**| During the year grant awards amounting to £18,447,000 (2022: £39,097,000) were awarded to UNHCR to support displaced people with urgent relief during emergencies, as well as access to education, healthcare and livelihoods. Activities undertaken directly includes our information awareness activities. ## **5b. Allocation of Support Costs** ||||**Staf &**||||| |---|---|---|---|---|---|---|---| ||**Cost of**|**Ofce &**|**Related**||**Governance**|**2023**|**2022**| ||**Premises**|**IT Cost**|**Cost**|**Finance**|**Costs**|**TOTAL**|**TOTAL**| ||**£’000**|**£’000**|**£’000**|**£’000**|**£’000**|**£’000**|**£’000**| |Fundraising Costs|31|96|56|59|36|**278**|**108**| |Charitable expenditure|83|262|152|160|99|**756**|**749**| ||**114**|**358**|**208**|**219**|**135**|**1,034**|**857**| Basis of apportionment: Total support costs are allocated based on each activity’s proportion of the aggregate expenditure. Governance costs incurred in 2023 were £135,097 (2022: £60,000). Governance costs include staff time spent on this activity, external audit fees and direct costs incurred by the Board and its sub-committees. ANNUAL REPORT 2023 | **53** ## **Notes to the financial statements for the year ended 31 December 2023** ## **6 Employees** |Salaries
National Insurance contributions
Employer’s pension contributions
The average number of persons employed
by the charity during the year was as follows:|**2023**
**£’000**
1,982
190
161
**2022**
**£’000**
1,471
164
113| |---|---| ||**2,333**
**1,748**| ||**2023**
**2022**| ||**45**
**33**| ## **7 Remuneration of the charity’s key management personnel** The key management personnel of the charity include the Trustees, Chief Executive, Director of Communications & Corporate Affairs, Director of Fundraising, Director of Finance and Director of Strategy & Data. ||**2023**|**2022**| |---|---|---| ||**£’000**|**£’000**| |**Total Remuneration of Key**||| |**Management Personnel**|483|471| The number of employees receiving remuneration of over £60,000 for the year was as follows: ||**2023**|**2022**| |---|---|---| |£60,001 - £70,000|1|-| |£70,001 - £80,000|3|2| |£80,001 - £90,000|1|1| |£90,001 - £100,000|-|-| |£100,001 - £110,000|-|1| |£110,001 - £120,000|1|-| The pension costs in respect of these employees amounted to £38,776 (2022: £26,432). **54 |** UNITED KINGDOM FOR UNHCR ## **Notes to the financial statements for the year ended 31 December 2023** ## **8 Trustees’ remuneration and expenses** None of the Trustees received any remuneration during the year (2022: NIL). During the year ended 31 December 2023, no Trustee expenses have been incurred (2022: - NIL). ## **9 Tangible fixed assets** |
**Tangible fxed assets**|| |---|---| ||**OFFICE**| ||**EQUIPMENT**| ||**£’000**| |**Cost**|**Cost**| |At 1 January 2022|40| |Disposals|(9)| |**At 31 December 2023**|**31**| |**Depreciation**|| |At 1 January 2022|37| |Charge for the year|3| |Disposals|(9)| |**At 31 December 2023**|**31**| |**Net book value**|| |**At 31 December 2023**|**-**| |At 31 December 2022|**3**| ## **10. Debtors** |Trade debtors
Other debtors
Accrued income and prepayments|**2023**
**£’000**
1,019
197
697
**2022**
**£’000**
923
5
1,010| |---|---| ||**1,913**
**1,938**| ANNUAL REPORT 2023 | **55** ## **Notes to the financial statements for the year ended 31 December 2023** ## **11. Creditors amounts falling due within one year** |Trade creditors
Tax & Social Security
Amounts owed to UNHCR
Other Creditors
Accruals and Deferred income|**2023**
**£’000**
654
59
2,240
-
799
**2022**
**£’000**
314
47
79
13
99| |---|---| ||**3,752**
**552**| ## **12. Deferred Income** |Deferred income brought forward
Less: Amount used in the year
Resources deferred during the year
Deferred income carried forward|**2023**
**£’000**
-
-
695
**2022**
**£’000**
-
-
-| |---|---| ||**695**
-| **56 |** UNITED KINGDOM FOR UNHCR ## **Notes to the financial statements for the year ended 31 December 2023** ## **13.a. Statement of Funds - 2023** |**Restricted Funds**
Turkey & Syria Earthquake
Ukraine Emergency
Afghanistan Emergency
Winter Emergencies
Pakistan Floods
Libya Floods Emergency
(a)
Yemen Emergency
Ethiopia Emergency
Armenia Emergency
Kenya Emergency
Horn of Africa Drought Emergency
Other Relief Operations
**Total Restricted Funds**
**Designated Funds**
Development Fund
(b)
Growth Fund
(c)
**General fund**
General fund
**Total unrestricted**
**Total Funds**|**FUND**
**BALANCE**
**B/F**
**£’000**
**INCOME**
**£’000**
**EXPENDITURE**
**£’000**
**TRANSFERS**
**£’000**
**FUND**
**BALANCE**
**C/F**
**£’000**
-
710
352
564
61
-
45
-
-
-
-
-
5,336
2,232
876
2,144
55
800
97
571
1,753
515
334
2,014
5,336
2,942
1,228
2,708
116
705
142
571
1,753
515
334
2,014
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
95
-
-
-
-
-
-| |---|---| ||**1,732**
2,500
-
**16,727**
-
-
**18,364**
217
-
**-**
-
4,675
**95**
2,283
4,675| ||**2,500**
9,272
**-**
14,002
**217**
8,432
**4,675**
(4,675)
**6,958**
10,167| ||**11,772**
**14,002**
**8,649**
**-**
**17,125**| ||**13,504**
**30,729**
**27,013**
**-**
**17,220**| (a) Substantial restricted donations were received for our emergency appeals to support those affected by floods in Libya. Some of these gifts were received during the last quarter of the financial year and therefore will be spent in 2024. (b) In 2022 Trustees designated £2,500,000 of unrestricted funds to support strategic projects towards future growth including investing in our fundraising activities. (c) In 2023 a new designated fund totalling £4,675,000 was created to fund additional charitable activities to support those who are forced to flee. These projects are expected to be completed by 2026. ANNUAL REPORT 2023 | **57** ## **Notes to the financial statements for the year ended 31 December 2023** ## **13.b. Statement of Funds - 2022** |**13.b. Statement of Funds - 2022**|| |---|---| |**Restricted Funds**
Ukraine Emergency
Afghanistan Emergency
Winter Emergencies
Pakistan Floods
Ethiopia Emergency
Yemen Emergency
Other Relief Operations
**Total Restricted Funds**
**Designated Funds**
Development Fund
**General fund**
General fund
**Total unrestricted**
**Total Funds**|**FUND**
**BALANCE**
**B/F**
**£’000**
**INCOME**
**£’000**
**EXPENDITURE**
**£’000**
**TRANSFERS**
**£’000**
**FUND**
**BALANCE**
**C/F**
**£’000**
-
455
-
-
-
-
-
34,543
1,995
979
531
518
491
1,255
33,833
2,098
415
470
518
446
1,255
-
-
-
-
-
-
-
710
352
564
61
-
45
-| ||**455**
-
3,317
**40,312**
-
15,436
**39,035**
-
6,981
**-**
2,500
(2,500)
**1,732**
2,500
9,272| ||**3,317**
**15,436**
**6,981**
**-**
**11,772**| ||**3,772**
**55,748**
**46,016**
**-**
**13,504**| ## **14.a. Analysis of net assets between funds - 2023** ||**Unrestricted Funds**|**Restricted Funds**|**Total Funds**| |---|---|---|---| ||**2023**|**2023**|**2023**| ||**£’000**|**£’000**|**£’000**| |Tangible fxed assets|**-**|**-**|-| |Current assets|20,877|95|20,972| |Creditors due within one year|(3,752)|-|(3,752)| ||**17,125**|**95**|**17,220**| **58 |** UNITED KINGDOM FOR UNHCR ## **Notes to the financial statements for the year ended 31 December 2023** ## **14.b. Analysis of net assets between funds - 2022** ||**Unrestricted**|**Restricted**|**Total**| |---|---|---|---| ||**Funds**|**Funds**|**Funds**| ||**£’000**|**£’000**|**£’000**| |Tangible fxed assets|3|-|3| |Current assets|12,321|1,732|14,053| |Creditors due within one year|(552)|-|(552)| ||**11,772**|**1,732**|**13,504**| ## **15. Related Party Transactions** The Trustees in office during the year are listed on page 42. United Kingdom for UNHCR is registered as a charitable Incorporated Organisation and is a registered Charity. The Trustees have no financial interest in the charity’s results or assets and received no remuneration for acting in that capacity. During the year, the Charity received pro-bono legal advice from organisations associated with people who were Trustees during the year. Those individuals had no involvement with the provision of services. |**Trustee**|**2023**|**2022**| |---|---|---| ||**£’000**|**£’000**| |Rebecca Perlman (Herbert Smith Freehills LLP)|25|30| The Trustees made donations totalling £100,671 to UK for UNHCR during 2023 (2022: £10,000). None of these donations had any conditions attached which required the charity to alter the nature of its activities. No donations were received from other related parties in the year (2022: None). ANNUAL REPORT 2023 | **59** ## **Notes to the financial statements for the year ended 31 December 2023** ## **16. SOFA split for prior year (2022) between restricted and unrestricted** ||**UNRESTRICTED**|**RESTRICTED**|**TOTAL**|| |---|---|---|---|---| ||**FUNDS**|**FUNDS**|**FUNDS**|| ||**2022**|**2022**|**2022**|| ||**£’000**|**£’000**|**£’000**|| |**Income from:**||||| |Donations and Legacies|15,404|40,312|55,716|| |Other trading activities|11|-|11|| |Investments|21|-|21|| |**Total Income**|**15,436**|**40,312**|**55,748**|| |**Expenditure on:**||||| |Raising funds|5,806|-|5,806|| |Charitable activities|1,175|39,035|40,210|| |Total expenditure|**6,981**|**39,035**|**46,016**|| |||||| |**Net Movement in funds**|**8,455**|**1,277**|
**9,732**|| |**Reconciliation of Funds:**||||| |Fund balances brought forward at 1 January|3,317|455|3,772|| |**Fund balances carried forward at 31 December**|**11,772**|**1,732**|**13,504**|| |||||| **60 |** UNITED KINGDOM FOR UNHCR ANNUAL REPORT 2023 161 WeWork, 1 Mark Square, London, EC2A 4EG United Kingdom Tel: +44 203 761 8094 Email: info@unrefugees.org.uk  /unrefugeesuk @unrefugeesuk  @unrefugeesuk  /ukforunhcr  /ukforunhcr Registered charity 1183415 (England & Wales)