ALL SURVIVORS PROJECT {A company Limited by Guarantsel REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Company Numb•r. 11947431 Charity Number. 1188832
ALL SURVIVORS PROJECT Company Numb•r: 11947431 REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEPIJBER 2023 CONTENTS Pagels) Reference and Administrative inforniation Trustse8' Report 10 Indondant Auditorfs Report 11-14 statement of Financial Activities 15 8alan¢e Sh¢et 16 stat8ment of Cash flows 17 Notès to Financial Statements 18-26
ALL SURVIVORS PROJECT Company Number- 11947431 REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2023 Directors and Trustees Sahar Khal Professor Kaveh Shakib Keith Bumet Chief Executive Charu Lata Hogg Registsred Office 16 Upper Wobum Place London WCIH OBS Audito MGA A¢countsnts LLP Thifd Floor. SovereKJn House 1 Albert House London N3 1QB
ALL SURVIVORS PROJECT Company Mumbor: 1194Y431 TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 INTRODUCTION The trusteès present their reFOrt together with the finanual ststements forthe year ended 31 December 2023 The relerence and adminislralwe information sel out on page 3 fomis part of this report. The financial statements comply wth current statutory requirements, the Memorandum and Articles of AssocAation and the Slalement of Recommended Pracbce applicable to charities preparing their accounts in accordance wf(h the Financial RepL¥ting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 2015)- {Chanty'es SORP IFRS 102}1. Who We Are All Survivors Project is an inlematnal human rights organis8b.on that undertakes research and action on eonflict related sexual violence ICRSV) against men and boys in support of global efforts to prevent sexual violence and lo strengthen reSF)onses $0 that all survivors receive appropriate care, support and justice for the harms done to them. ASP'S VISION 15 of a worfd where everyone is proteded against CRSV. and all survivors have access to appropriate timely care, support. and justice. ASP'S MISSION is to support global efforts to er8di(31e CRSV and strengthen national and intemational responses to il through research and action on CRSV against men and boys. Our Val$ Committed to upholding hnan rights: ASP'S yrk 15 guide(1 by inlematsonal human rights and humanitarian nomis and standards., the best interests, dunrty, and safety of all survivors of CRSV., and pnnciple5 of nOn-diriMInall0n. Survivorwcontred: ASP prioribses the interes15 and perspe¢tives of survivors, working direct with them wherever possible to infomi our research and action and to ensure that their needs and wishes guide effort5 to end and iespond lo CRSV. Ethical and accountable.. ASP upholds ethical approaches in its research, advocacy and other activVÉies and is mmItted to being accountable. including to the survivors and partnefs with whom it works. and lo women's rights organisations yrkIng lo respond lo CRSV against women and girts. Independent and impartial= To protect our Independere, ASP ensure5 that all of our funding is consislenl with our mission and value5. We preserve our impartiality and do not tske sides in armed conflict. How We Work ASP conducts research and action in selected confflid-affected countries and on Ihemalic issues to Ixjild knowledge about the extent, nalure. cause5 and consequences of CRSV against men and boys. and on the availabilrty and adequacy of SponseS to it. We conduct intemats.onal advocacy to build acknovledgemenl ofand action by the UN Securty Cot5nal. UN Human Rights Council and associated mechanisms and pr¢xedures. and departments and agencies, as well as regional inter-govemmenlal organisalions and other key inlemalional stskeholders. We also conduct natK)nal-level advocacy and engage with national authorbti"es, national human rights instrtutions INHRlsl, field-based UN operabonsl
ALL SURVIVORS PROJECT Company Number: 11947431 TRUSTEES. REPORT leontinuedl FOR THE YEAR ENDED 31 DECEMBER 2023 agencies including UN peacekewng operations and UN County Teams. as well as with humanitarian, civil society, and othei in.country actors lo encourage and support stronger. gender competent responses to CRSV. We deliver awareness raising. training and other loms of ¢apa¢rty building on CRSV against men and boys lo actors involved in documenkn.ng and responding to CRSV. Our Achievements Recognf(ion of the risks lo and vulnerabilities of men and boys lo CRSV is essential if it is to be prevented. ASP IherefoTe focused on spollighling the problem and encouraging all those involved in responding to factor rt into their work. In 2023. ASP entered into ils third consecutive agreement with the Office of the Special Representatwe of the Secretary General on Children and Amied ConflKt IOSRSG CAACI to work a5 rts implementing partner on three ple$ of work. Firstly, the project supported the implementation of research re¢ommendatK)ns in the Central Afn"can Republic through a process ofengagement and workshops wlh national and Intematal child protection actors. Secondly, the project involved the process of conducts'ng, publishing and launching resear¢h in Colombia as another conflict-affected country in vthich signsficant numbers ol children have been recruited and use(1 by parties to conflict. Whe theTe is anecdotal evidence of sexual violence against boys in the context of their 85sociatson with arnied forces or amied groups, and where chIldn associated with armed forces and amied groups ICAAFAGI rntegration programmes are ongng. Thirdly, the Pfojecl undertook scoping in Nigeria lo devek)p a program of research in subsequent years. Following the conclusion of the research in Colombia. we co-hosted wth the Liechtenstein Inslilule on Self- Delerminalion al Piinceton Universty and the OSRSG CAAC, a workshop on "Slrengthening Reintegration Support trj Boys Fomierfy Associale(I wth Armed Forces or Armed Groups Who Are Victimslsurvivors of Conflicl-Related Sexual Violence.. on December 4. 2023. in Bogota. Colombia. The workshop, which child-protection actors. gender-base(I violence practf(ioners, CAAFAG reintegration experts, doTh)rs and aldeMi¢S participated, aimed lo, among other things, encourage exchanges on a shared and improved understanding of the needs of boy viclimslsutvtvors of CRSV fomefly associated with amied forces or am)ed groups, and the barriers they fa in accessing and receiving appropriate support. Separately, we also expanded our on mainstreaming the issue of CRSV against men and boys within other agendas of the UN Securrty Council, namely the Protection of Civilians IPOCI agenda. In May, during the Poc week in New Yoth. we cothosted an event thled "Ensuring protection of and responses for all survivors. Gen¢Jer responsive measures to meet the needs of survivors of conflict- related sexual vKJlen¢e' with the OSRSG CAAC and the Pem)anenl Missions of Colombia, the United Kingdom, Swtzerland. Belgium, IAalta. Norway and Lieehtenstein. This event was the only event on CRSV during the hIgh-prOfi week and garnered heightened political commrtment towards ensuring that gender-spectfic vulnerabilities a tsken into account in planning protection stralegies. We made strong strides on advancing the reCognitn of men and boys as victims of CRSV in justice processes. specificalty in Cdombia, vthere we conlinued to suppx)rt victims'lsurvivors. access to justice, support the national transitKJnal justice b. the Special Jurisdiction for Peace IJEPI, and lifted leamings from this context into internats.onal advocacy. In March, we signed a Memorandum of Understanding wrth the JEP to strengthen their ¢ap3¢tty lo ensure gender-inclu5ive responses for all viclimslsurvivors of CRSV in the ¢onlext ofthe confit in Colombia. In September. as part of our ethical engagement wrth viclirnslsurvivors in joint research and advo¢a¢y. we organised a convening for over 40 male viclimslsurvivors of sexual wolence in Valledupar. Cokjmbia, where we began the process of direct support, including through the prowsion of information about their rights and the pathway5 Iri
ALL SURVIVORS PROJECT Company Number: 11947431 TRUSTEES. REPORT l¢ontlnu8dl FOR THE YEAR ENDED 31 DECEMBER 2023 relation lo accessing justice. and also enabling Iheir direct access to healthcare. The cOnvenn9 also provided viclimslsurvivors a platform lo connect wrth each other, promde peer-to-peer support and allow them to voice their wishes. needs and desires. ASP conts.nued to work dosely with other justice actors. including in the JEP, providing them in-depth infom)abon and anatysis on understanding the needs of and ensuring justice to male Victims of CRSV. We continued our mumi-country. mulii-year project on suMvor<enlred health in 2023, building on previous research and ¢apa¢ty-building in diffenI countries and taking findings back to stakeholders in CAR and Colombia to ensure that research part1panIS had an optXynty lo validate and further nuance recommendats'ons aThJ findings. In bolh countries. this Step also advanced Dur advocacy on increasing understsnding of the needs and wishes of male victimslsurvivors and ensuring that these are addressed In medical and MHPSS responses. In Afgharbistsn. despite si9nificant challenges, we continued to wr)rk closely wth our partner. Youth Health and Development Organisation IYHDOI in enhancing the capacty ol national healthcare providers in responding to CRSV. Followng Search conducted in 2020, ASP developeil tools lo assist heallhcare prOverS in irnproving their 811iludes towards male victimslsurvivors ol sexual violence. reducing barriers to healthcare faced by male victimslsurvivors and ensuring the delivery of survivor-centred care to male viclimslsutvivors. The tool also provides guidance on clinical exatninab.on and treatment of male viclimslsurvivors ol sexual violence. and the clinical managemenl of rape of male Vtis/Srvivor5. drawing from guidance included in the GB V Tatment Protocol for Healthcare Pro¥erS in Afghanistan and other resources. In 2023, ASP delivered trainings to participants selected by the Public Health Diredoi*e of Badakhshan, Nangarhar and Kabul provinces arKI by the year end. a total of 80160 male, 20 female) heallh¢are providers including medical doctors. mhlwives and medical nurses from the Regional Hospitals. Provincial Hosprtals. Teaching Hospital and YHDO-supported health faciltknes, received this training. Our Impact ASP seeks to complement and reinforce existing on CRSV against women and glrts, recognising the disproportionate impact of CRSV on them and the way in whith gendered inequalities, institutions and identities drive this fom) of Vbolence. Our work wrth men and boys 15 aimed at enlarging the scope ol research, policy, prevention. and response lo include those Vtims1SurVIvOrS who are not always easily identified or supported %Mthin existing responses lo CRSV. ASP'S research and advocacy contributes lo ensuring that sexual violence 1$ prevented against all people and that all people, irrespective of their sex and gender are able to aliSe their rights and recerve responses wlhout discrimination. Our Global Strategy and Plans for the future In 2023, we remained focuseil on achieving our three core objectNes under ASP'S five-year12021- 20251 strategic plan.. Prevention.. To stngthen measures lo wevent CRSV against men and iw$. Jusb'ce.. To improve access to justice for male victs'mslsurvivors of CRSV. Healthca". To improve availabilrty of and access to timely, quality. surv1v0r-nIred Medical care and mental health and psyehosocial suppcrt IMHPSSI for male vKbmslsurvwors ofCRSV. The focus of our Tesearch, advocacy and capacity tmjiiding remained on men and boys. but was embedded in the broader, critul endeavour of prevents.ng and CRSV against women and girls and all LGBTl+ people, and of ensuring that all victimslsurvivors receive the Ca and support that they require.
ALL SURVIVORS PROJECT Company Numbar.. 11947431 TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 DECEP118ER 2023 We continued our engagement wth key actors and parb"upated in fowms and events on CRSV and related issues, providbng expert an8tyS and tethnical guidarbce on responding lo CRSV against men and boys. OBJECTIVES AND ACTIVITIES OF THE CHARITY FOR THE PUBUC BENEFIT The legal objects of the charity as defined in Articles of Association is lo promote human rights las set out in the Univefsal Declaration of Human Rights and subsequent United Nations Conventions and Declarations) throughout the worfij for the public benefit. by all or any of the followng means.. Monitoring abuses of human rights. Obtaining redress of vicbms of human rights abuse. Relieving need among the victims of human rights abuse. Research into human rights abuse. Educating the publi¢ about human rights. Prowding technical advice to govemrnent and others on hurnan rights matters, Contributing lo the sound administration of human rights law, Commenbng on proposed human righ15 legislatn. Raising awareness ol human rights issues. Promotsng public support for human rights. Promottng respect for human rights atTh)ng individuals and corporations. Inlemalional advocacy of human rights. Eliminating infringement of human rights. The tnjstees confirm that they have referred lo the information contsined in the Chanty Commission's general guidance on public benefit when reviewing the aims and objectives of All Survivors Proiect and in planning activities and seth.ng policies and prioriti.es f¢y the year ahead_ STRUCTURE. GOVERNANCE AND MANAGEMENT All Survivors Project is a UK Company limited by guarantee and a registered charity in England and Wales. 11 1$ govemed by its Articles of Association as last amended by special resolution on 25 November 2019. 11 is registered wth Companie5 House and the Chafity Commission and must ¢omply th the Companies Act 20(6 and Charities Act 2011. Oryanisation Structure All Survivors Project is managed by a board of trustees. vtho are also the directors of the charitable company fof the purposes of company law as well as being members ofthe company. The board meets three times a year and gNes strategic tlireclion and sets the vision of the charity. The boarrl currenUy consists of three members. Our Chief Executwe. supported by senior staff. is responsible for delrvering the strategy and for ils day- to-day oper*ions. The Trustee Board is commrtted to high standards of corporate governance and complies with the principles and pracli¢e$ set Lmrt in the Charty Govemance Code.
ALL SURVNORS PROJECT TRUSTEES, REPORT {continued) FOR THE YEAR ENDED 31 DECEMBER 2023 Company Numbar: 11947431 R¢¢ruitment and appointm•nt of n•w truste•s Newlruslees are recruited through an open, competrtNe pre$S and appointed by the existing trustees. All elected trustees may serve up to two consecutive lemis of Ihree years but wll then slep down from office. In exceptional circumstance5 an elected Iruslee may be invited back for a third lemi, bul a year must pass before they can be T&appointed. ASP has begun the process of recruiting new Irvslees vdho can offer talents. skills. backgrovnd. and knedge lo make informed decision. Induction and training of trustees New trustees are provided wrth 1nfomatr.on on their roie and responsibilitses as a trustee, together with a copy of the Articles ofA5sociakn"on and the latest audrte(l Report and Finanoal Ststemenls Inductions are tailored to meet the individual needs and interests. New trustees meet with the directors lo gain insight into the operation of the Charity and will be co-opted to attend board meets'ngs before formerly joining the board. Equalty & Divèrsity All Survivors Project 15 cornmitted lo promoting equalrty & diversrty, prevention of KKejudice and discrimination. equal access and advarring good relations btheen all sections of the wmmunrty. The charity's values, ethos and culiure underpin the delivery of all its w)rk. Risk management and Internal Controls The Chief Executive together th the Trustee Board. analyses, and agrees management and mib"gation of the major risks to the tharty. The trustees review the major risks the organisation faces at each of their meetings and ensure the systems. policies and Pfocedures eslablishe(I lo mibgate those risks are adequale. Regulaf reviews are also perfornied by each risk owner to assess the likelihood, impact and leVanCe of risks, and strategies for managing them. The Ch1 Execulwe and the team continually monrtor the development5 in environmentslty unstable countn.es they wort in. that may have an impact on achieving strategic and operat•?nal obJectr¥es. Risk anatysis evaluates the likelihood and severity of the impact to the organisation. Other significant risks related to global safety and security, datslcyber security and protection, and financial fraud are documented in the corporale risk register whh is reviewed al regular interval$ by the Chief Execub"ve and the team. The Charity has comprehensive Oicies and wocedures regarding ethical standard5 and Conduct of business Including the followng." Safeguarding Polhcy. Child Safeguarding Code of Conduct, Employee and Consultant Code of Conduct, Critical Inudent Management PitKedure, Ethical Research and Advocacy Policy, Partnership Managemenl Procedure, Security Policy. Privacy Policy and Whistleblowing POIy. These were all updated in 2023. as per our poly eW process. Related Charities All Survivors Project UK and Ml Survivors Project Foundation Liechlenslein are two independent charitable organisalions whKh share a MmOn purpose and mission and work closely as equal partners in furtherance of their chanlable purposes.
ALL SURVIVORS PROJECT Company Number: 11947431 TRUSTEES. REPORT Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2023 Financial Review In 2023, Ihe Charity's income was £3S8.019 Compared to £292,554 in the same peri of operation in 2022. This is a £65,465 increase in Income compared lo the previous per. This overall Increase is due to an increase in income from institutional unrestricted funds. Restricted fund income rose by £16,967 Compared lo the same peri<Yl of the previous year. Expenditures rose by £12.648 compared lo the prev)us period due lo an increase in restricted fund expenditure by £9,376. The rise in restricted funding relates to stren9thening Organisational stnjcbjres and lo building governance Compliance lo ensure effiuent and accountsble operations. The overall results show an in-yeaT surplus of £63.00012022.' £10.000) with unrestricted activities showng all surplus on core operations. Total funds held by the organisation at the end of the year increased to £234,880 including restricted and UnStriCted ftjnds. Reserves Policy All Survivors Project holds serveS to be applied to future adivities under iestricled reserves and unrestricted reserves. Restricted reserves to be spent on Specff Purposes deterniined by the ftjnder. Unrestri¢ted reserves a held as protection against the immediate impact of funding ¢hange5 and to provide a reserve for unforeseen expendrture. The Tfuslee Board has VIeW*d our reserve policy and have agreed that a minimum level of free reserves equal lo four months of budgeted operatiThJ expenditure should be held. As at 31 December 2023. our free reserves stood al £219,540. and represented 6 months operatin9 costs. Trustees will continue to monrtor aThJ review the reserves policy annually. STATEMENT OF TRUSTEES. RESPONSIBIUTIES The trustees who a also the directors of All Survivors Project for the purposes of company law are responsible for preparing the Twstees. RepTht and the financial ststements in accordance with applicable law and regulations. Company law requires the trustees to ppare financial statemen15 for each financ1al year. Under that law the trustees have elected to prepare the financial statements in accordance wbth United Kingdom Generally Accepted Accounting pract (Unrted Kingdom Acc¢)unb"ng Standards and applicable lawl. Under the company lawthe trustees musl not approve the finanaal statements unless they are satisfied that they give a true and fair view of the affairs of the ¢hantsble company and of the nel movement in funds, including the income and expenditure. of the charitable company for that period. In preparing these financial statements, the trustees are required lo". Select suitable accounting pdicie5 and then apply them consistenlty, Observe the methods and principles in the Charities SORP. Make judgements and accounts.ng esb"males that are reasonable and prudenl,
ALL SURWVORS PROJECT Company Number. 1194T431 TRUSTEES, REPORT Icontinu8dl FOR THE YEAR ENDED 31 DECEMBER 2023 Sle whether appli¢able UK Accounb'ng Standards have been followed. subject lo any material departure5 disclosed and explained in the financial slatements, Prepare the financial slatements on the going concem basis unless il is inappropriate to presume that the Charitab company will continue in business. The trustees are responsible for keeping adequate accounting record5 that are $uffi¢ient to show and explain the charitable company and enable them to ensure that the financial 5ts1ernenls compty wth the Companies Act 2006. They are also iesponsible for safeguarding the assets ol the company and hence for taking reasonable steps for the prevenlK)n and dete¢b"on of fraud and other irregulanties. In so far, are aware.. There is no relevant audrt infomialKsn of tthich the Charitab company's auditor is unaware", and The trustees have laken all steps that they ought to have taken lo make themsefves aware of any relevant audit infomlation and to establish thal the auditor is aware of that infomiation. SMALL COMPANY EXEMPTIONS The above report has been prepared in accordance the $peaal provisions of part 15 01 the Companbes Act 2006 relating lo small companies. This report was approved by the Board of Trustees on ................. .. .. aTrJ signed on ils behatf by: Keith 8umet Trustee Sahar Khalil Trustee io
ALL SURVNORS PROJECT INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ALL SURVIVORS PROJECT Opinion INe have audited the finanaal statements of All Sumvors Project (the 'charity? for the year ended 31 December 2023 which comprise Ihe ¢onsolidated statement of financial a¢livrties. the consolidated and parent balance sheet, the consolidated statement of cash fiows and the notes to the financial statements, including significant accounbng policies. The financial repo.n9 framework that has been applied in their prepar3b.on is appli¢able law and Unrted Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applAcable in tlje UK and Republ of Ireland (United Kingdom Generally Accepled Accounting Practice). In our opinion, the finanaal statements.. give a true and fair view of the stste of the charitable group and parent's affairs as at 31 December 2023 and ofthe group's incoming resources and applKalion of resources, including ils income and expendrture. for the year then ended", have been properfy prepared in accordance wth Unrted "ngdorn Generally Accepted Ac¢ounling practe.. and have been prepared in accordance wrth the requirements of the Companies Act 2006 and the Charities Aet 2011. 8asl$ for oplnlon We conducted our aud(( in accordance wth International Standards on Auditing (UK) {ISAs IUKII and applicable law. Ouf responbIlItIeS under those standards are fvrther described in the Auditors respon&"bAlrts forlhe audAt olthe financial statements sethon of our report. We are Independent ofthe charity in accordance wth the ethical requirements that are relevant to our audit ol the financial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other elhi¢al responsibilities In accordance wrth these requirements. We believe that the audit evidence we have obtained is SuffIent and appropriate to prov¥Je a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the trustees, use ofthe going concem basis of accounting in the preparatson of the financial ststements is appropriate. Based on the woth we have performed. we have not identified any material uncertainties relating to events or conditsons that, Indwillually oi collects"vely, may cast significant doubt on the charity's ability to continue as a going concem for a period ofat least tsvelve months from Nthen the financial statements are authorised for issue_ Our responsibilities and the responsibilthes of the trustees ¥th respect to going con¢em are described in the ielevant sects'ons of this rewt. Other information The other information comprises the Inf?allOn induded in the annual report othef than the financial stslements and our audrtor's report Ihereon. The trustees are responsible for the other informats'on contained within the annual rerL Our opinion on the financial ststemenls does not cover the other information and, except to the extent othewse eXplicY stated in our report, we do not express any fofm of assurance conclusion thereon. Our responsitx'lity is to read the other infr)rmation and. in doing so. consider whether the other infomialion is materially inconsistent wlh the financial stslemenls or our knowledge obtained in the course of the audit. or otheiSe appears to be materially misstated. If li
ALL SURVIVORS PROJECT INDEPENDENT AUDITOR'S REPORT (continued TO THE MEMBERS OF ALL SURVIVORS PROJECT we identify such malenal incon5151encies or apparent material misstalement$. we are required to determine whether this gwe5 rise lo a fflaterial misslatemenl in the financial statements themselves. If, based on the work we have perfomied. we condude that there is a material fflis5talement of thi5 informalbon, we a requi lo report that fad. We have nothing to report in this gard. Opinion on other mattars prnscrlbgd by th• Companies Act 2006 In our opinion. based on the work undertaken in the ¢ourse of our audf(.' the information given in the trustees. rew)rt for the financial year for which the financial slalements are prepared, which includes the dire¢tois' rewtrrt and the strategic report prepared for the purposes of Company law, is consistent th the financial statements., and the strategic report and the directors. pOrt included within the trustees, report have been ppared in 8ccordan¢e wrth appli(bbe legal reqU1Ments. Matters on vthlch we aro required to report by ox¢•pllon In the light of the knowledge and understanding of the charity and ils environment obtained in the course of the audit, we have not identified material misslatements in the strategic report or the directors, report included wthin the trustees. pOrt. We have nothing to report in respect of the followng matters in relation to which kne Companies Act 2006 and the Charities Act 2011 qui us to report to you if in our opinion. adequate accountsng record5 have not been kept. w tUM5 lequate for our audit have not been received from branches not visrted by us." or the financial staterrntS are not in agreement wth the a¢¢ounting records and relums., or certain disclosures of trustees, remuneration 5peufied by law a not made,. or we have not received all the infomation and explanalior15 wuire for our aLwJit. Responsibiliti of trustses As explained more fully in the slalemenl of trustees. respon%bilities, Ihe trustee5, who are also the directors of the charity for the purpose of company law. are sponsible for the preparation of the financial ststements and for being satisfied that Ihey give a true and fair view. and foi such intem31 control as the Iru51ee5 determine is necessary lo enable the preparation of financAal stslemenls th a free from material misstatement. whether due to fraud or error. In preparing the financial statements the Iruslees are sponsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related lo going con¢em and uwng the going concern basis of accounting unless the trustees either intend to liquidate the charitable company orto cease operations, or have no realist aMem81ive but to do so. Audttor's rospon$lbilities for thg audit of the financial statements Our objective5 are lo obtain reasonable assurance aboul whether the financial slalements as a whole are Iree from material misstatement. whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable as$urance is a high level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS IUKI wll ahvays delect a material misstatement when il exists. Misstalernenls Can arise from fraud or error and ale considered material rf, individually or in the aggregate, they could reasonabty be expected lo inlluence the economic decAsions of users taken on the basis of these financial statements. 12
ALL SURVIVORS PROJECT INDEPENDENT AUDITOR'S REPORT Icontinuedl TO THE MEMBERS OF ALL SURVIVORS PRCAIECT A fvrther description of OUT responsibilities is available on the Finanaal Reporb'ng Council's website at". htt s'.l/¥w4.frc.or .uklauditorsres onsibilthes. This descripti¢y) fomis part of our auditor's report. Irregularities, in¢lLsding fraud. are instances of non-compliance with laws and regulation. We design procedures in line wth our responsibilities ouUine(l above, lo detect material misstatements in iespect of irregularities, including fraud. The eKtent to Nthich our procedures are capable of delecb.ng irregularities, induding fraud, is detailed below. Our approa¢h was as follows: We obtained an understanding of the legal and regulatory framekS that are applicable to the entity by discussions with management and those charged wth goveman¢e, experience from previous audits of the entty and experience of other charrtable clients. We assessed the risk of material misstatement in pect of fraud by discussions wth management and assessments against accepted risk factors. We corroborated our enquiries through our substantive audit lesbng. VIeW of client predU$ and of minutes ol trustee meetsngs. We determined that the most signthcant laws and regulat$ Ihat relate which have a dire¢l impact on the determination of material amounts and disclosures in the financial statements are company law, chantable law, the charitable objectives of the Charity and accountsng stsndards, irludIng FRS 201 and Charities SORP. The terms and conditions under which grants and other income are reIVed are significant because non-compliance WOLtld have a material effect on the financial Statements. Based on the resuts of our ri$k assessment V*t deswJned our audit procedure5 to identify non- compliance such laws and gUlationS 1dentrfd above. Based on the reSUS of ourrisk assessmentwe deswned our audit procedures lo identify and to address material misstslements in relation to fraud. We considered the risk offraud through management override. and in response. we incorporated testing of manual joumal entries into our audit approach. The engagement partner ensufed that the engagement team collectively had the appropriate competence, capabilitres and $kill$ to enlrfY or rectranise non-compliance bmlh law5 and regulations. Identified fraud risk factors were discusse<l during the audrt team bn"efing and professional scepticAsm exer¢ised Ihroughoth the audit. Because of the inherent limitslions of an audf( there is a risk that we wll not delect all misstalemenls due lo irregularthes. including fraud. The MO MoVed the laws and regulations are Irom the financial transactions, the less likety it is that we would become aware of non-compliance. 13
ALL SURVIVORS PROJECT INDEPENDENT AUDITOR'S REPORT {continued) TO THE MEMBERS OF ALL SURVNORS PROJECT Material mis51alemenls that arise due to fraud can be harder lo detect than those that arise from error as they may invofve deliberate concealment. forgery, OMISOn, MispreSentation and collusion. Audit standards also limit the audit procedures quired to identify non-compliance wlh laws and regulations lo enquiTies of rnanagernenl and inspe¢b"on of regulatory and legal correspondence, if any, in the absence of identified or suspected non<ompliance. Use of our report This report is made solety lo the chariiable company's members. as a body. in accordance with Chapter 3 of Part 16 of the Companies Acl 20C6. Our audit work has been undertaken so that we might stale to the charitable company's members those matters we are required to state to Ihem in an auditor's report and for no other purpose. To the lulle5t extent pemrtted by law. we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as body, for our audit work. for this reporL or fof the opinions we have formed. Mitsl Gandhl Isenior Statutory Audrt¢yl For and on behaW of MGA Accountant5 LLP Chartered ACCJntants and Statutory Auditor Third Floor, Sovere HoLbse 1 Albert Place London N3 1QB 2024 14
ALL SURVIVORS PROJECT Company Number: 11947431 STATEMENT OF FINANCIAL ACTMTIES Ilncorporating Incom8 and EXnditUre ac¢ount} FOR THE YEAR ENDED 31 DECEMBER 2023 Restricted nd5 Unrostrict•d funds 2023 Total 2022 Totsl Notè INCOME Income from chantable actwities Research. advocacy and evidence generation Training and capactty building Organisational development 137.945 71.172 209.117 148,656 60,388 51,850 112,238 86,243 57,575 36,664 Investment Income 80 Total incoming r•sour¢os 234.997 123,022 358.019 292,554 EXPENDITURE Ral$lNJ funds 56,077 56.077 18,057 Charitable activity costs: Research, advocacy and ewdence generalion Training and capacty buildirrfj Organisalional development 82,787 67.735 150.522 88,629 26,562 61,980 26,562 61,980 43,480 132,327 Total EXndIture 227,4C6 67,735 295,141 282.493 NET INCOMEIIEXPENDITURE} AND NET MOVEMENT IN FUNDS Transfer between funds 7.591 55.287 62.878 10,061 NET MOVEMEKf IN FUNDS 7,591 55,287 62,878 10,061 Total fvnds brought fonvard 7.749 164,253 172,002 161,941 Total fiJnds carried forward 15,340 219,540 234,880 172,002 All of the above resums a derived from conb'nuing activities. There were no other recognised gains or105ses other than those stated above. Movements in funds are disclosed in note 14 to the financial statements. 15
ALL SURVIVORS PROJECT Company Number: 11947431 BALANCE SHEET AS AT 31 DECEMBER 2023 2023 Totsl 2022 Total Noto FIXED ASSETS Tanglble assets 10 647 1,620 CURRENT ASSETS Debtors Cash at bank and in hand 11 5,383 275,780 3,383 243.469 281.163 246.852 CURRENT LIABILITIES Creditors.. amounts falling due Mthin one year 12 NET CURRENT ASSETS 243.233 170,382 NET ASSETS 13 234.8BQ 172 002 FUNDS Reslricled income funds 14 25,400 7,749 Unrestricted income fvnds 14 209.480 164.253 Total charity fund¥ 234,880 172 002 The directors acknowledge their responsibilth.es for complying with the requirements of the Companies Act wlh respect to accounting records and the preparakn.on of accounts. These accounts have been prepared in accordance wrth the wovisions applicable to small companies subject lo the small companies gIMe and in accordance wth FRS 102 SORP_ The financial statements were approved arKI authISed f( issue by the Trustees on ... and signed below on their behaw by.. Ke h Bumet Trustee Sahar Khalil Trustee 16
ALL SURVIVORS PROJECT Company Number: 11947431 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Cash flows from operating activities: Net movemenl of fvnds 62,878 10,061 Adjustments for: Depreciation charge IlncreaseyDecrease in debtors IncreasellDecrease} in creditors 973 12.0001 {29.5401 972 21,476 35,940 Net cash generated from OFerating activities 32,311 68,449 Cash flo from Invèsting a¢tivities- Purchase of tangible fixed assets Cash used In Inve6tlng a¢tiviti•$ Net decrease in cash and cash oquivalènts 32.311 68.449 Cash and cash equivalents at the beginning of the year 243.469 175.020 Ca$h and ¢a$h equivalents at the end of the year 275.780 243,469 17
ALL SURVIVORS PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1. ACCOUNTING POLICIES 1.1 Basis of preparation The financial slalemenl have been prepared in e0rd3ftee wth Accounting and Reporting by Charilies." Stement of Recommended Pfact applKable to charities preparing their accounts in accordance wlh the Financial Reporting Standards applicable in the UK and Republi¢ of Iland {FRS102} (effective l January 20151- (Charities SORP IFRS10211. the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS102) and the Companies Act 20t6. All Survivors Project meets the definrb.on of a public benefit entity under FRS 102. Assets and liabiliiies are initially reco9nised al historical cost or transath.on value unless otherwse staled in the relevant accounting policy note(sl. 1.2 Going concem The trustees consider that the a no merial uncertainties about the Charity's abilrty lo continue as a going concern. The Trustees do not Consider that there is any source of eslirnalion un¢ertainty al the d*e that may cause a signrficanl risk of adjustment lo the carrying amounts of the assets and Iiabililies thin the next pong peri¢xl. 1.3 Critical aOUntIng judgements and key Sources of estsmalion uncertainty In the application of charitie5 accounb.ng policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and a5soGiated assumptions are based on historical experience and the other factors that are considered to be relevant. AGtual sUltS may differ from these eslimale5. The eslimales and underlyin9 assumptions are reviewed on an ongoing basis. Rewsions lo accounting eslimales are reGognised in the period in which the esb.mate is revised rf the revision affecls only one period. or in the peri(Kl ol rovi$ion and future peri¢xls if the revision affects both Current and fvture periods. The Trustee5 Ik) not consider there are any material uncertainties which ca51 doubt on the going concem. 1.4 Income Income is included in the Statement of Financial ActNth"es once Ihe CharItae organisalion has enlilement to income, rt is Probab that income will be iecwved and the amount of income receivable can be measured reliably. Income from Govemmenl and other grants is recognised when the charity has enlillement to the fvnds, any performance condits.on attached lo the grant have been met. rt is probable that the income 11 be received, and the amount can be measured liablY and is not deferred. Income rewved in advance of the provision of a 5pe¢iW service is deferred until the criteria of incc¥ne regnitIOn are met. Interest on lun(Is held on deposit is indyded when receivable and the amount can be measured reliably by the tharity. This is nomally upon wthen interest paid or payable nots.fied by the bank. 18
ALL SURVIVORS PROJECT NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 MARCH 2023 1.5 Fund Accounting Reslncled funds are to be used for specific purpts5e$ as laid down by the Donor. Expenditure which mee15 these Cfilella are charged to the fund. unrestrted funds are donatn$ and other unrestrth incoming resources received or generated for the charitable purposes. Designated furKls a unre5tn.cted ftjnds earmarf(ed by the trustees for particular purposes. 1.6 Expenditure and Irrecoverable VAT Expendi(ure is recognised once there is a legal or constructive obligation to make a payment lo a third party, it is probable that a setllemenl wll be requifed, and the amount Can be meaSUd reliably. All expenditure is include(l on an accruals basis indusive of VAT that cannot be recovered. The three principal activities of the charity are Research. A¢J¢Y and Evidence generation, Training and Capacrty Building, and Organisalion Development. Cost of raising fijnds late to cost incurred by the chantab* organis81ion for inducjng third parties to make a contribution lo rt as well as the cost of any activty wth a bjnd raising purpose. Expenditure on charitable activities indude the costs of supporb.ng All Survivors Project to advance the purposes of the chanty and their 3UPPOrt Costs. 1.7 Foreign Exchange Transaction5 denominated in foreign CurrerleS are Iranslaled into stetling * the exchange rate ruling on the date of transaction. 1.8 Direct Costs Resources expended directly in support of the objects of the charity. 1.9 Support Costs Support cosls relate to costs of overall diieth.on and administration of each activity compising the salary and administration costs of Central management fvncbon. This includes govemance c051s. 1.10 Govemance Costs Costs aSsoated the constiiutional and statutory requIrnets of the charty. 1.11 Tangible fixed assets and depreciation Individual fixed assets costing £1.000 oi mtre are capitalised at cost. Short Leasehokl FixtureslFrttingslEquipment Computer Sofv4are CompLrter Equipment - Over the lrfe of the lease - Over 5 years - Over 5 years - Over 3 years 19
ALL SURVIVORS PROJECT NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023 1.12 Financial Instruments The charf(able company onty ha5 financial assets and finanual liabilities of a kind that qualify as basic financial instruments. Basic financial instruments a inrtially recognised at transacb.on value and subsequently measured at their setllement value. 1.13 Debtors Trade debtors and other debtors a recognised at the settlement amount due after any trade discount offered. Prepayment5 are vall1 al the amount prepaid net of any trade discounts due. 1.14 Creditors and provision Creditors and provisions are recognised where the d)arity has a present obligation resulb.ng from a past event that wll probabty $VIt in a transfer of funds lo a third party and the amount due lo setue the oblallOn can be measured or estimated reliabty. Creditors and provisions are nomially re¢ognised at their settlement amount after allL)wng for any trade discounts due. 1.15 Pensions The Charity operates a defined contribution Knsion scheme for rts employees. The assets of th8 scheme are held separately in an independently administe lund. Contributions are accounted for when they are payable. 2. INCOME The lolal income for the Fnod has been derived from the principal actwrty. The PToporb'on of income derNed from outside the UK amounted lo 61% {2022.' 71%). 3. INCOME FROM CHARITABLE ACTIVITIES Re5tri¢t•d Un¥wtstrict8d Total 2023 Total 2022 FCDO UK Federal Foreign Office Germany Neo Philanthropy Foundation UN-CAAC Office Swss Agency for Development and Cooperation Oak Foundati( UR- General 137.945 17,254 137,945 17,254 85,374 24,782 36.664 71,172 50.299 71,172 43.134 43,134 51.850 57,575 74,444 51,850 Total Income 234.997 123.022 358,019 292,474 20
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS (ContindI FOR THE YEAR ENDED 31 DECEMBER 2023 In¢omo from Charitable Activities Restrictod Unrgstricted Totsl 2023 Total 2022 Generating Funds Research, Advocacy & Evidence Training and Capacity Building Organisalional Development 137,945 60,388 36,664 71.172 51.850 209,117 112,238 36,664 148.656 86.243 57.575 234.997 723,022 358,019 292,474 4. TOTAL RESOURCES EXPENDED Dlrn¢t costs Support Genernting fund$ Total 2023 Total 2022 Staff costs Other Direct Costs Contractual Services Operations & Office costs Financial Charges Governance Costs (note 61 Travel & Meetings Total 233,684 5,879 4,283 233.684 5.879 4,283 16,757 993 17.505 16,040 295,141 160,559 64,480 31.195 16,001 195 9,124 939 282,493 16,757 993 17,505 16,040 259,886 35.255 Support costs include costs of central management & administratbon support. IT seNices, govemance aTh1 finance costs. Total resources expended Restricted Unrestricted Total 2023 Total 2022 Generab"ng Funds 56.077 56,077 18,057 Research, Advocacy & Evidence generation Training & Capacity Building Organisational Development 82.787 67,735 150,522 88,629 26.562 61.980 227.406 26,563 61.980 295,141 43,480 132,327 282,493 67,735 S. GOVERNAMCE COSTS Governance costs a analyse<l as ". Total 2023 Total 2022 Legal and Professional Audrtorfs remuneration". 10,035 7,470 1,924 7,200 17.505 9,124 21
ALL SURWVORS PROJECT NOTES TO FINANCIAL STATEMENTS l¢ontinued) FOR THE YEAR ENDED 31 DECEMBER 2023 6. MET EXPENOITURE FOR THE PERIOD Total 2023 Total 2022 This is slated after tharging". DepCIall0n 972 972 STAFF COSTS AND NUMBERS Total 2023 Total 2022 Staff costs for the period were as follows.. Salaries & wages Social security costs Pension cos15 123,341 9,496 6.078 138.915 141,342 12,351 6,776 160.469 The number of employees eaming £60.000 or more duriThJ Ihe period.. 2023 2022 £60,000- £70.000 £80,000 - £89,999 The average number of empk)yees during the year VKS made up as follows.. T¢)ts12023 Total 2022 Research, Advocacy & Evidence generab.on Training & caparJly building Organisation development 0.50 0.50 1.00 2.00 0.50 1.20 2.75 CORPORATION TAX AJI Survivor5 Project is a registered charrty ar it'5 Charitable aclivth'es are exempt from corporation 9. RELATED PARTY TRANSACTION I Survivors Project Foundation Liechtenslein and Al Survivors Project UK Share a common purpose and mission which is to support All Suryivor5 Proiecvs l ASPI global efforts to eradicate conflicl-related sexual violence ICRSV) and stren9then national and inlemational responses through research and action on CRSV against men and boys, in(Juding those wth diverse sexual orientation. gender idenlty. gender expsSion andlor sex characteri5b.cs I SOGIESCI. as well as other people with diverse SOGIESC. The common websrte for both (wganisalions is www.allsurvwors ect.o All Survivor5 Project Foundakn"on vfts registered as a charitable foundalitin in the principality of Liechtenstein in December 2017. Although not a related party under FRS102. rt is irKluded here due to the wmmon mission. name and obFctives. 22
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS Icontlnuedl FOR THE YEAR ENDED 31 DECEMBER 2023 During the period, ASPF transferred £215,672 to ASP UK to meet ¢haritsble expendrture that was incurred by ASP UK. AI 31 December 2023. ASP UK owed ASPF an amount of £34,44812022". £64,480) which is included in creditors. 10. TANGIBLE FIXEDASSETS Computer Equipment Cost At 1 January 2023 Additions 2,916 At 31 December 2023 2,916 Depreciation Al 1 January 2023 Charge for year 1,2 973 At 31 December 2023 2,269 Net book value Al 31 December 2023 647 Al 31 December 2022 1,620 11. DEBTORS Totsl 2023 Total 2022 Other Debtors Prepayments and aCCd income 2,186 3,197 186 3,197 12. CREDITORS.. Amounts falling due within one year Total 2023 Total 2022 Amounts owed lo ASPF Other laxalion and social securty Other Creditors Accruals 34,448 4.374 64,480 4,008 1.067 7.041 46,930 782 7,200 76.470 23
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS Restrlcl Funds 2023 UrtriCted Funds 2023 Total Funds 2023 Fund balances at 31 D9mber 2023: Tangible fixed assets Net Current assels 647 234,232 234,879 15.340 15.340 218,892 219.539 COMPARATNE ANALYSIS FOR 2022 R¢$tri¢t Funds 2022 Unrgstricted Funds 2022 Totsl Fund3 2022 Fund balances al 31 December 2022.. Tangible fixed assets Nel Cuirent assets 1,620 162.633 164,253 1.620 170.382 172,002 7.749 7.749 14. MOVEMEMT 111 FUNDS B¥lan¢e onJanO1. 2023 Balance Fund on Dec 31, Trnn$fvr 2023 Inc<xne EXndItUrn Rèstrictèd funds: FCDO UK Federal Foreign Office Germany Neo Philanthropy Foundation Oak Foundation UN-CAAC 137.945 1137.9451 17.254 {17.254) 7,749 7.749 17,651 43,134 36.664 125.4831 {36.6641 Total rnstricted funds 7.749 234.997 217.346 Unrestricted fund$: S¥wss Agency for Developrnenl Corp. General funds 71.172 51,850 171,172) 16,6231 164.253 209,480 Total unrestrlcted funds 123.022 77.795 209 480 Total funds 172,002 295.141 234,880 24
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023 Purposes of restrictsd funds: Foreign & Commonwealth and Development Office UK FCDO 5UPPOrt was used lo finalise submission lo the Special Juris(li¢lion for Peace IJEP} in Colombia and to ensure the Safe an meaningfijl participation of male survivors of ¢onfli¢l ielated sexual violence in Iransitional justice processes. Funds were also used to strengthen Ihe capacity of national transilional justice instilutions, build knovledge on survivor centred juste and enable access to justi for male victims. To undertake training and capacty buildrng of national healthcare workers for improved access and services for male survivors of conflict related sexual vlenCe in Afghanislan wrth the goal of improving heallh care. To strengthen Ofgani5alK)nal structures. build strong governance and fiduciary ¢omplian¢e to ensure accountable and efficient operab"ons. $0. to ensure team wellbeing is in¢OryK)raled wthin organisalional curture and management systems and strong child safeguarding policies are in place. To undertake research on the gendered aspects of reinlegratson programming and on the vulnerakn"lilies of boys lo CRSV in detention seltings. (Global). Federal Foreign Office Gemiany Oak Foundation UN-CAAC Office PRIOR YEAR MOVEMENT IN FUNDS Balance on Jan 01. 2022 Fund Balance on Transfer Dec 31. 2022 Incom• ExndIture Restricted funds: FCDO UK Federal Foreign Office Gemiany Neo Philanthropy Foundation Oak Foundation 85,374 (85,374) 24.782 {24.7821 7.749 7,749 57,575 {57.5751 UN-CAAC 50.299 150.299) Total restricted funds 7.749 218.030 218.030 7.749 Unrastrictsd funds.. Swiss Agency for Development Corp. General fijnds 154.192 74,524 164.4631 164,253 Total unrostrictgd funds 164.253 Totsl funds 161.941 292.$54 282.493 172 002 25
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023 1S. COMPANY UMITED BY GUARAMTEE All Survivors Project is a registered charrty and a company limi(e(I by guarantee. It has no share capital. The maximum liabilty of each member in the event of winding up are limited to £10. 26