OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

Face Equality International

Charitable Incorporated Organisation

Annual Report and Financial Statements

For the year ended 31[st] December 2022

Independent Examiner: Silothabo Bango

FACE EQUALITY INTERNATIONAL

Contents

Introduction .......................................................................................................................................................... 3 Aims and Objectives ............................................................................................................................................. 4 Summary of the activities and main achievements of the charity during the year ............................................. 5 Financial Review ................................................................................................................................................. 10 Statement of Trustees' Responsibilities ............................................................................................................. 11 Independent Examiner's Report to the trustees of Face Equality International ............................................... 12 Statement of Financial Activities for the Year Ended 31st December 2022 ...................................................... 13 Balance Sheet as at 31[st] December 2022 ............................................................................................................. 15 Notes to the Financial Statements for the Year Ended 31[st] December 2022 .................................................... 17 Income from donations and legacies ................................................................................................................. 19 Income from charitable activities ...................................................................................................................... 20 Income from other trading activities ................................................................................................................. 18 Expenditure on raising funds. .............................................................................................................................. 20 Expenditure on Charitable Activities .................................................................................................................. 18 Administration Costs .......................................................................................................................................... 21 Staff costs ........................................................................................................................................................... 22 Funds .................................................................................................................................................................. 22 Face Equality International LBG (Guernsey) ...................................................................................................... 23

2 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Introduction

The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31[st] December 2022

The Organisation

Face Equality International (FEI) is a charitable incorporated company. The Directors of the charitable company ('the charity') are its Trustees for the purpose of charity law and within this report are collectively referred to as the Trustees.

Charitable Incorporated Organisation No, incorporated in England: 1198641

Directors and Trustees, as at registration, 14[th] April 2022:

From 11[th] May 2022:

Registered Office:

13B Vicarage Road Hampton Wick Kingston Upon Thames KT1 4EB

Bankers:

CAF Bank 25 Kings Hill Avenue West Malling ME19 4TA

3 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Independent Examiner:

Name: Silothabo Bango Address: Flat 2 Armadale, Guildford Road, Woking, GU22 7UT

The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31[st] December 2022.

The Directors of the charitable company (the charity) are its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Trustees. Their responsibilities include all the responsibilities of Directors under the Companies Acts and of Trustees under the Charities Act.

Face Equality International became a UK registered CIO on 14[th] April 2022, having originally been formed in Guernsey and registered as a charity in Guernsey, and therefore these accounts only represent a partial financial year.

The Board of Trustees are satisfied with the performance of the charity during this period and with the position at 31st December 2022 and consider that the charity is in a reasonable position to continue and expand its activities in the coming year.

Aims and Objectives

Our charitable objectives are:

The promotion of equality and diversity for the public benefit by:

In furtherance of that object but not otherwise, the trustees shall have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carries out its objects.

4 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Summary of the activities and main achievements of the charity during the year

Introduction

2022 has been an important year of growing and establishing Face Equality International (FEI) in the UK, with the vision to create a world free from discrimination and indignity for the facial disfigurement (FD) community.

Previously established in Guernsey in 2018 to bring together NGOs, charities, and support groups seeking to improve the lives of people with facial differences. FEI capacity builds, shares knowledge, and builds momentum for the global face equality movement. Founded by Dr James Partridge OBE, FEI is devoted to the facial disfigurement community, similar to the charity James set up in the UK in 1992, Changing Faces UK, where the face equality campaign was first pioneered.

Face Equality International was set up to represent a growing Alliance of worldwide NGOs and to globalise the face equality mission. Its founder members have served since the outset to provide strategic support via an advisory council which meets every six to eight weeks, in line with Board meetings, to consult upon strategy. This council is now onto its second cohort of members, now made up of representatives from Smile Train, Changing Faces UK, Changing Faces Channel Islands, AboutFace Canada, The European Cleft Organisation, The Many Faces of Moebius Syndrome, Sunshine Welfare Foundation and Phoenix Society for Burns Survivors.

We continue to recruit new members each year (currently at 36), and despite the financial difficulties facing charities across the world in light of the pandemic and economic uncertainties, we are still retaining members who pay annual fees to co-fund the international face equality movement and to support the costs attached to running our annual members conference and International Face Equality Week.

FEI continues to operate entirely remotely, which benefits the international nature of the membership, and also enables the charity to reduce overhead costs and to reduce our environmental impact. Staff, Trustees and volunteers are predominantly UK-based, but member organisations are based across Europe, North America, Latin America, Asia and Africa.

The decision to move Face Equality International (FEI) and establish the organisation as a UK charity was largely driven by the CEO being UK based, and the increased funding opportunities available to UK charities. The application process began in August 2021, with registration being approved in April 2022. The extended waiting time caused significant difficulties with FEI’s income generation which had been planned to be driven by UK fundraising activities, but we were able to sustain the charity’s activities with the generous support of major donors who we contacted for support.

FEI’s reserves have been retained, much of which were received as donations in memory of FEI’s founder, James Partridge after his death in 2020. We have successfully been able to set these funds

5 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

aside and secure additional funding for ongoing charitable activities.

Thanks goes to the Trustees that have served on the Board since 2018 and enabled the charity to move to the UK, where new Trustees joined FEI to bring their expertise and commitment to the Board. With the Chair, Jill Clark continuing to offer her leadership to the Board, the transition from Guernsey charity to UK charity has enabled us to ensure the continuity and integrity of FEI’s unique and vital mission.

Why the world needs Face Equality International

We are the only charity, worldwide, that is devoted solely to addressing the inequality experienced by the global facial difference community. Without our work, the human rights of over 100 million people worldwide will continue to remain neglected.

There are 1 in 111 people in the UK living with a facial disfigurement (FD) and an estimation of over 100 million people worldwide, all of whom are subject to inequality, stigma and marginalisation. For anyone with a mark, scar or condition which affects facial appearance, this means being part of a disadvantaged community that constantly falls through the gaps, where disability laws and spaces do not adequately protect the facial difference community from human rights violations. Until the conception of FEI in Guernsey in 2018 this issue remained invisible to global societies.

Here in the UK, 60% of people have experienced hostile behaviour from strangers and over a third of people have been discriminated against in job applications. Children in Ghana are being banned from attending school for looking different and denied an education. A study in Nigeria revealed that a quarter of respondents wished their child with a cleft lip/palate had never been born. Organisations in India run surgical clinics is tandem with oaphanages, because abandonment of children with disfigurements is so common.

Where our members focus on direct surgical or psychosocial intervention, we at FEI exist to protect the human rights of the FD community. By working with Alliance members, our vision is for the global facial difference community to live freely, without indignity or discrimination. In order to achieve our vision, our mission is to position face equality as a social justice movement.

Objectives

Campaigning for an equitable society, ensuring people with facial differences have freedom and choice to be seen and heard on their own terms.

We have now led four successful International Face Equality Weeks (IFEW). Each year FEI facilitates the coproduction of a theme, a set of activities, and capacity builds by sharing template messaging and materials for members and beyond. We also run an annual conference to strategise, share knowledge, and provide training to meet the needs of members. Feedback from our November 2022 FEI Forum particularly praised the Influencing Strategy workshop. We look forward to finding out how they have put this learning into action in the months ahead.

'It was wonderful to see individuals/organizations in the facial difference community worldwide come together. There is power in numbers.' FEI member organisation.

FEI's digital IFEW campaign in 2022 made 1.01 million impressions, on one channel alone. Members saw

6 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

increased reach of 655%, with a collective average of 100 media pieces achieved each year. With tackling negative media representation consistently scoring as a top priority for the community, FEI now has a proven track record of positively influencing media professionals, in particular using its co-produced International Media Standard. Another 2022 highlight was our ‘Face Equality is a Human Right report’ being referenced in Victorian Parliament in Australia.

In January 2022, we became a TikTok community partner. Meaning we are now official partners of TikTok, Twitter, and Facebook. With their support we will end online abuse, marginalisation, and censorship.

Eliminating life-limiting stigma through education and community building

Through our growing multi-lingual education hub, we disseminate expert resources from the membership and beyond. The hub features tools for schools, businesses, media professionals, activists, parents and beyond. All of the tools are research-led, with a focus on lived experience, so that the community are seen and heard on their own terms. In its first month, the education hub was accessed by 5.5k new users and has now been accessed 52,000 times.

In September 2022, after successfully gaining funding from Smile Train, USA, FEI launched a pilot project to better understand and counteract disfigurement stigma in low to middle-income countries. This project will look to test existing interventions and develop a framework for new interventions to address stigma together with FEI partners and beyond.

Growing and amplifying an inclusive, empowered community of organisations and individuals devoted to campaigning for face equality.

We listen and learn from our global membership and the communities we exist to serve, with a growing lived experience working group made up of 25 international activists co-producing all our activity. 100% of our staff having either a disability or disfigurement and 50% of our trustees are members of the facial difference community.

“I'm an illustrator. I no longer design evil characters to have a stereotypical scar or facial difference. I started to design everyday characters with a facial difference and in the story, I don't explain or address why they look different.” Education hub user.

We are committed to diversity, equity and inclusion across everything we do. From our internal team, to the members, and the communities we exist to serve. Recognising the impact of intersectionality on people with facial differences who are also from other marginalised communities is integral to informing our approach to face equality as a social justice issue, and how this aligns with other social justice causes. As our internal teams and audiences grow, FEI will be putting in place positive action initiatives to appeal to the communities we’re not already reaching, and we aim to remove barriers for people from marginalised groups of any kinds to engage with FEI in any capacity. Our stigma project focuses on reaching underrepresented individuals and communities in the global south. By tracking the demographics of our online audiences, and setting specific targets to bring in more members from LMICs, we aim to diversify the community that FEI currently interacts with, and create a sense of equity and belonging for the facial difference community, and the allies we aim to engage.

Advocating for disfigurement to be recognised as an independent equality and human rights issue

In May 2022, with the support of corporate partners, Reed Smith LLP and Bank of America, we launched first of its kind research into the gaps in existing legislation in the UK, USA, Europe and under the UN Convention on the Rights of Persons with Disabilities. From this we disseminated factsheets for the community to

7 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

demystify laws, and to empower people to assert what limited rights do currently exist.

FEI attended the UN Human Rights Council to submit evidence of disfigurement discrimination. UN recognition was a strategic priority we set ourselves in 2018; this was achieved in 2022, as FEI is now an accredited NGO with UN consultative status. We have been invited to attend the UN again in early 2023 as the only organisation representing the global facial disfigurement community.

“ On behalf of every child whom are just beginning their journey, I am personally grateful for all your hard work so that they and we will be in a better, equitable place literally all over the world.” - User of the factsheets

Growing a sustainable organisation

Funding, and limited internal resources remain a concern for the Trustees. In order to build the credibility of FEI as an Alliance devoted to the facial difference community, we must grow our internal capacity and expertise to best meet the diverse needs of this global community. For this reason, we are diversifying FEI’s income streams, which was a big driver for our move to the UK.

In July 2022, we launched our first ever fundraising appeal to promote the set-up of the UK, and for the first time we were able to seek individual donations, and monthly subscriptions. We called this ‘Friends of FEI’.

We recruited a fundraising consultant for a trial period, before committing to a three-month contract to set FEI up with research, strategy, and applications to trusts and foundations. FEI is a good fit for a funders seeking to support issues such as disability, human rights, disadvantaged groups and social justice. We are confident that as we continue to establish the credibility and financial stability of the charity, that we can grow our network of trusts and foundations that give to us on an ongoing basis.

Seeking external expertise is vital to growing our capacity and sustainability as an organisation. Our new monitoring and evaluation framework sets targets for the above strategic objectives to set out our plans for growing our audiences, our income, the membership, our internal expertise and our public profile. Seeking funding to cover the costs of this growth will continue to be the responsibility of the CEO, Trustees, Communications Officer, and external fundraising support.

Fundraising Statement

Face Equality International is committed to its charitable objectives as a means to benefit the global facial difference community. In order to meet the diverse needs of individuals and their families affected by disfigurement, we must fundraise via major donors, membership fees, individual donations and by any other means available to us.

After registering in the UK, we registered for the Fundraising Regulator and we actively support the Code of Fundraising Practice.

Our commitment to fair, honest and accountable fundraising is stated on all of our donation communications, and we hold in place the relevant policies to commit to ethical practice when it comes to anti money laundering, anti-terrorism and anti-fraud practice as per our finance policy which informs our work, and the way we handle and account for our funds particularly when it comes to funds being transferred internationally.

We are particularly grateful to the small, growing network of individuals that have gifted FEI either financially, or with their time or expertise both since our inception in Guernsey, and since registering in 8 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

the UK. We are humbled by the enthusiasm and warm regard that many supporters have shown to our growing mission, and we share in the faith they have for the future potential of our work.

We are particularly thankful to the following individuals and organisations who have helped to sustain FEI in recent years, through many changes and difficulties in our first few years:

The Richer Family and the Persula Foundation, Cohaesus, Geoff and Fiona Squire, Reed Smith LLP, Smile Train USA, Blake Tedder and the North Carolina Community Foundation, The National Lottery and the Perkins Family.

9 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Financial Review

In 2022 FEI moved from being a registered Guernsey charity to be a registered UK charity. Despite the difficulty caused by the long wait for approval, FEI has performed in line with budget in respect of core income of £60,107 and costs £41,937. It exceeded forecast project income with a £39,000 grant from Smile Train USA for the Stigma Project.

As a result of the mid-year move FEI accounts represent financial activity between registration in the UK and the 31[st] of December 2022.

A challenging but realistic budget has been set for 2023 which assumes overall income of £109,000 and costs of £82,000 with a carry-forward surplus at the year-end of £17,000.

Overheads are kept under strict control through carefully monitored monthly accounts.

The reserve policy adopted by the Board is three months of core overhead costs, £5k per month.

10 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Financial Statement

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the situation of the charitable company 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:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 12/04/2023 and signed on its behalf by:

Chair

11 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Independent Examiner's Report to the trustees of Face Equality International

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2022

Respective responsibilities of trustees and examiner

As the charity's trustees of Face Equality International (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of Face Equality International are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 22011 (the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Silothabo Bango Dated: 29/03/2023

Independent Examiner

12 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Statement of Financial Activities for the Year Ended 31st December 2022 The stated Financial Activities began when all funds were transferred from FEI Guernsey, and thereby this first set of accounts represents financial activity as a UK CIO between registration date, 14[th] of April 2022 and the 31[st] of December 2022.

(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Income from:
Donations and legacies
Memberships
Total Income
Expenditure on:
Raising funds
Charitable activities
Support Costs
Total Expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds carried forward		 Unrestricted
£
19,752
187
19,939
4,300
24,473
3,131
31,904
(11,965)
(11,965)		 Restricted
£
40,525
40,525
8,642
6
8,648
31,877
31,877		 Total
2022
£
60,277
187
60,464
4,300
33,115
3,137
40,552
19,912
19,912

All of the charity's activities derive from continuing operations during 2022 as FEI registered in the UK, and from Face Equality International LBG, registered in Guernsey, as shown in the account.

13 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

The notes on pages 16 to 22 form an integral part of these financial statements.

14 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Balance Sheet as at 31[st] December 2022

alance Sheet as at 31st December 2022
Current assets 2022
£
Cash at bank and in hand 78,426
Total Cash at Bank 78,426
Prepayments 541
Total Current Assets 78,967
Creditors: Amounts falling due within one year 3,115
Net assets 75,852
Funds of the charity:
Restricted income funds
Restricted funds 31,877
Unrestricted income funds
Unrestricted funds (11,965)
Retained Earnings (transferred from FEI Guernsey) 55,939
Total funds 75,852

For the financial year ending 31[st] December 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small company’s regime.

The financial statements on pages 10 to 20 were approved by the trustees, and authorised for issue on 12/04/2023 and signed on their behalf by:

Chair

15 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

The notes on pages 16 to 22 form an integral part of these financial statements.

16 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Notes to the Financial Statements for the Year Ended 31[st] December 2022

Charity status

The charity is a charitable incorporated organisation, incorporated in England, and consequently does not have share capital. If the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

The address of its registered office is: 13B Vicarage Road, Hampton Wick, Kingston Upon Thames, KT1 4EB

These financial statements were authorised for issue by the trustees on 12/04/2023.

Accounting Policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP) (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Face Equality International 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 notes.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e., whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment with respect to a period of one year from the date of approval of the financial statements.

Exemption from preparing a cash flow statement.

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

17 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Income and endowments

Voluntary income including donations, gifts and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received, and the amount can be measured with sufficient reliability.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Membership

Face Equality International is a membership charity, with membership open to any organisation, anywhere in the world with similar aims and objectives. As at December 2022, there were 36 members. Members contribute by paying a fee in January each year, based on their own charitable income. In 2022, memberships were paid to Face Equality International LBG.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading those aggregate similar costs to that category. Where costs cannot be directly attributed to headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, and primarily in the employment of a freelance fundraising consultant.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustee’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are

18 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

applied exclusively to charitable purposes.

Trade debtors

Trade debtors are amounts due from customers for membership or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post-retirement obligations

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £677.74. Contributions totaling £247.43 were outstanding at the year end and are included in creditors.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Income from Donations and
Legacies Unrestricted
Funds		 Restricted
Funds		 Total
Funds
£ £ £
Donations and legacies:
Appeals and Donations 4,121 75 4,196
Legacies -
Gift aid reclaimed 0 0
Grants, including capital grants;
Grants from other charities 15,000 40,450 55,450
Total for 2022 19,121 40,525 59,646

19 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Notes to the Financial Statements for the Year Ended 31[st] December 2022

Income from Charitable
Activities Unrestricted
Funds		 Restricted
Funds		 TotalFunds
£ £ £
Individual Memberships 631 0 631
Total for 2022 631 0 631
Income from Other Trading Unrestricted Restricted
Activities Funds Funds
 TotalFunds
£ £ £
Trading income:
Subscriptions from Members 187 0 187
Total for 2022 187 0 187
Expenditure on Raising Funds
Costs of generating donations and legacies Unrestricted Restricted
Funds Funds TotalFunds
£ £ £
Freelance Fundraising Consultant 4,300 0 4,300
Total for 2022 4,300 0 4,300
Expenditure on Charitable
Activities Unrestricted Restricted
Funds Funds TotalFunds
£ £ £
Conference Attendance 650 1,246 1,896
Website Hosting 347 347
Staff Costs* 23,476 7,396 30,872
Total for 2022 24,473 8,642 33,115

* Includes direct travelling expenses and Employers NI

20 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Notes to the Financial Statements for the Year Ended 31[st] December 2022

Administration Costs

TotalExpenditure
£
Audit & Accountancy 250
Bank Charges (including card processing fees) 199
Bookkeeping and Admin Support 1,155
IT software 638
Staff Training and Development 132
Subscriptions, Memberships and Professional Fees 85
Pension Costs 678
Total for 2022 3,137
Governance

Trustee meeting expenses:

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any other benefits from the charity during the year.

Independent examiner's remuneration

Examination of the financial statements FOC

Notes to the Financial Statements for the Year Ended 31[st] December 2022

21 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Staff Costs

The aggregate payroll costs were as follows:

2022
£
Staff costs during the year were:
Wages and salaries 29,870
Pension costs 678
Other staff costs 0
The monthly average number of persons (including senior management team) employed by the charity during
the year was as follows:

2022
Average number of persons employed 2

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

No employee received emoluments of more than £60,000 during the year.

Funds

Balance
Funds at 14th
April
2022		 Incoming Unrestricted
Fund
Contribution		 Resources Balance at
31st
December
Resources from Grants Expended 2022
£ £ £ £
Unrestricted funds
Core Funds 19,939 31,904 (11,965)
Restricted funds
Reducing Stigma 38,979 7,151 31,828
Education
Human Rights 1,471 1,471 0
Awareness 75 26 49
Total restricted funds 40,525 0 8,648 31,877
Total funds 60,464 0 40,552 19,912

Explanation of funds:

22 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

FEI has sought grant income for certain projects which correlate to strategic priorities. The headings above, ‘Awareness,’ ‘Education’, ‘Human Rights’, and ‘Awareness’, ‘Reducing Stigma’, are all tied to funding projects which enable us to seek project related income for areas of our work that appeal most to trusts and foundations or major donors.

Awareness

Since the outset of FEI’s work in 2018, building a public profile has been essential to establishing our mission. Our marketing and digital communications, is led by the Communications Officer, along with the annual International Face Equality Week campaign in May of each year. The awareness fund enables us to attract financial support for activities that amplify and promote our mission, promote the charity, and build online audiences of activists and allies throughout the year, and as part of our annual campaign.

Education

Established in 2021 with FEI Guernsey, this fund was set up to support the launch and development of the FEI Education Hub, which to this day continues to be a unique, public-access library that pulls together expertise from across the sector to educate the general public, business, media and schools on how to make face equality a reality. New materials continue to be co-produced, translated and reviewed before being featured and disseminated. This fund also enables us to seek support for our annual members conference, The FEI Forum.

Human Rights

As of May 2022, after an 18-month long consultation with members and communities, FEI sought to focus on positioning face equality as an independent equality and human rights issue. This involves both legal and social recognition specifically for the facial difference community. By conducting legal and policy research, inputting into international human rights agendas, and ensuring the voices of the facial difference community are heard, FEI will continue to gather support through funders that prioritise furthering the global human rights movement.

Reducing Stigma

Our first grant to reduce stigma was secured via FEI’s founder member, Smile Train, in September 2022. This strategic priority incorporates all of the other strategic priorities as a method to reduce stigma, but the fund has a focus on globalising the campaign, and ensuring our work reaches communities in low to middle income countries, where stigma and superstition around disfigurement is documented as being the most extreme.

Face Equality International LBG (Guernsey)

Income and Expenditure Account for the period ended 31 May 2022

23 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Income from:
Charitable Donations
Memberships
Donations in Memoriam
Grants
Total Income
Expenditure on:
Charitable activities
Support Costs
Total Expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds carried forward		 Unrestricted
£
27,325
14,117
-
-
41,442
34,963
7,437
42,400
(958)
(958)		 Restricted
£
-
-
-
4,275
4,275
4,275
4,275
-
-		 Year Ended
31 May 2022
Year Ended
31 May 2021
£
£
27,325
1,988
14,117
13,713
-
44,932
4,275
10,965
45,717
71,598
39,328
38,444
7,437
5,229
46,675
43,673
(958)
27,925
(958)
27,925

Face Equality International LBG (Guernsey)

24 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641

FACE EQUALITY INTERNATIONAL

Balance Sheet as at 31 May 2022

Current Assets
Cash at bank and in hand
Debtors
Total Current Assets
Creditors: Amounts falling due within one year
Unused Grants
Net assets
Reserves
Retained Earnings
Total Funds		 2022
2021
55,964
63,120
125
55,964
63,245
(2,068)
(4,116)
(4,275)
53,896
54,854
53,896
54,854
53,896
54,854

25 | P a g e

Face Equality International is a Charitable Incorporated Company Registration No: 1198641