## **Face Equality International** Charitable Incorporated Organisation ## Annual Report and Financial Statements For the year ended 31[st] December 2023 ## **FACE EQUALITY INTERNATIONAL** ## Contents Impact Report ................................................................................................................................... 3 Chair’s Introduction ........................................................................................................................... 6 Introduction ....................................................................................................................................... 7 Statement of Trustees’ Responsibilities ............................................................................................ 8 Summary of the activities and main achievements of the charity during the year .............................. 9 Fundraising Statement .................................................................................................................... 11 Financial Review ............................................................................................................................. 12 Independent Examiner's Report to the trustees of Face Equality International ................................ 13 Statement of Financial Activities for the Year Ended 31st December 2023 ..................................... 14 Balance Sheet as at 31[st] December 2023 ......................................................................................... 15 Notes to the Financial Statements for the Year Ended 31[st] December 2023 ................................... 16 The Organisation ............................................................................................................................ 24 **2 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 ## **FACE EQUALITY INTERNATIONAL** ## **Impact Report** **3 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 FACE EQUALITY INTERNATIONAL FACE EQUALITY INTERNATIONAL Despite constant challenges caused by the pandemic and the cost of living crisis, we've continued to minimise expenditure and generate income through a mixture of membership fees, grants and through the generosity of individual donors. To date, we've raised £69,000 in 2023. (Al For the first time since 2019. we were able to hold our annual conference in person. We were kindly hosted by AboutFace Canada in Toronto with funding from Meta to cover our costs. With training and strategi¢ planning sessions, we have strengthened our common purpose. The 2024 Forum will be in Bristol, UK on June 9th. 05 In May 2022 we set a strategic priority to gather research into human rights violations worldwide. and we've since interviewed over 50 people worldwide to gather a deeper understanding into stigma and human rights violations in low to middle income countrie5. In 2024 we will launch two reports that expose the extreme human rights violations experienced by the FD community in India, Nepal and Mexico. 06 41 Page Fa¢0 Equality Inlornalional is a Charitablg Incorporatéd Company Règislralion No= 1198641 FACE EQUALITY INTERNATIONAL FACE EQUALITY INTERNATIONAL 2023 was the year when we finally ot to cut through into the mainstream media, after years of failing to get any media attention. We made it into Forbe EuroNews, NPR and ITV. Forbes Face Equality International Wants Disfigurement Recognized As A 'True Disability, 07 The state of MiGbigatLtoGogDisoth guality with a powerf I hfr senator Mallory Mcmorrow. All thanks to the incredible advoca¢y of community member Logan Zelenak. We're Committed to worklng effectlvely wlth the FD community by running empowering. inclusive campaigns that provide tools and resources for individuals to advocate for face equality on a local. national and international FaceEqualLtyJ&arnovernenL diffeiencesto betreated Butlt'salso tom• p4rt01 1aT￿refft￿rttO￿rQWrnOre enlight*rt*d ¢OmPaSSi¢natF 5o¢l•tie TenEe I5nDt'ot￿red.o￿ feawéd butTès￿t|31,878| |**Unrestricted income funds**||| |Unrestricted funds|54,215|43,974| |**Total funds**|**58,059**|**75,852**| For the financial year ending 31[st] December 2023 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 14 to 23 were approved by the trustees, and authorised for issue on 9[th] September 2024 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** ## **Notes to the Financial Statements for the Year Ended 31[st] December 2023** ## **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 ## **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. ## **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. **16 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 ## **FACE EQUALITY INTERNATIONAL** ## **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 2023, there were 36 members. Members contribute by paying a fee in January each year, based on their own charitable income. ## **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 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 **17 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 ## **FACE EQUALITY INTERNATIONAL** 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. ## **Employers NI** Discrepancy between Xero and HMRC regarding NI claimed for periods 1-4. Creditors of £5,111 include £1,688 confirmed Employers allowance claim HMRC have granted. Xero has not logged and applied on the payroll and journals. ## **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 £1305.49 Contributions totalling £260.35 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**|**Restricted**|**Total**| |---|---|---|---| ||**Funds**|**Funds**|**Funds**| ||**£**|**£**|**£**| |Donations and legacies:|||| |Appeals and Donations|6,270|250|6,520| |Legacies|-|-|-| |Gift aid reclaimed|-|-|-| |**Total for 2023**|**6,270**|**250**|**6,250**| **18 |** 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 2023** ## **Income from Grants** |**ncome from Grants**|||| |---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**| ||**Funds**|**Funds**|**Funds**| ||**£**|**£**|**£**| |Grants from other charities|50,000|4,112|54,112| |**Total for 2023**|**50,000**|**4,112**|**54,112**| ## **Income from Other Trading Activities** |**ncome from Other Trading Activities**|||| |---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**| ||**Funds**|**Funds**|**Funds**| ||**£**|**£**|**£**| |Trading income:|||| |Subscriptions from Members|12,410|-|12,410| |DEI Training|1,500|-|1,500| |Interest Income|145|-|145| |**Total for 2023**|**14,055**|-|**14,055**| ## **Expenditure on Raising Funds** |**Costs of generating donations and legacies**|**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Total**
**Funds**| |---|---|---|---| ||**£**|**£**|**£**| |Freelance Fundraising Consultant|11,000|0|11,000| |**Total for 2023**|**11,000**|**0**|**11,000**| **19 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 ## **FACE EQUALITY INTERNATIONAL** ## **Expenditure on Charitable Activities** |**xpenditure on Charitable Activities**|||| |---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**| ||**Funds**|**Funds**|**Funds**| ||**£**|**£**|**£**| |Project Delivery|1,033|454|1,486| |Website Hosting|41|0|41| |Staff Costs*|42,495|14,805|57,300| |Travelling Expenses – projects|1,497|8,483|9,980| |Other Travelling|2,385|719|3,104| |Advertising & Marketing|198|0|198| |**Total for 2023**|**47,649**|**24,461**|**72,110**| ***** Includes Direct Pension and Employers NI |**Support Costs**|||| |---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**| ||**Funds**|**Funds**|**Funds**| ||**£**|**£**|**£**| |Audit, Accountancy & Bookkeeping fees|2,766|0|2,766| |Bank Fees|482|6|488| |Bookkeeping and Admin Support|1,553|0|1,553| |Consulting|87|2,022|2,109| |Insurance|541|0|541| |IT Software and Consumables|995|0|995| |Office Sundries|56|0|56| |PayPal/Stripe/GoCardless Fees|107|0|107| |Staff Training and Development|132|0|132| |Subscriptions & Memberships|135|0|135| |Subsistence|140|53|193| |Hospitality - Direct Cost|0|9|9| |HR and related costs|285|0|285| |**Total for 2023**|**7,280**|**2,090**|**9,370**| **20 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 ## **FACE EQUALITY INTERNATIONAL** ## **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 ## **Staff Costs** The aggregate payroll costs were as follows: ||**2023**|**2022**| |---|---|---| ||**£**|**£**| |Staff costs during the year were:||| |Wages and salaries|55,995|29,869| |Pension Costs|1,305|678| |Employers National Insurance|-|-| The monthly average number of persons (including senior management team) employed by the charity during the year was as follows: |year was as follows:||| |---|---|---| ||
**2023**|**2022**| |**Average number of persons employed**|2|2| No employee received emoluments of more than £60,000 during the year. ## **Extraordinary Items** |**xtraordinary Items**||| |---|---|---| ||**2023**|**2022**| ||**£**|**£**| |Transfer of Funds from FEI LBG to Face Equality International|-|55,939| In FEI’s annual report for 2022, the funds for the UK and Guernsey charities were reported separately. As they have been consolidated, they are reported here as a 2022 extraordinary item. **21 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 ## **FACE EQUALITY INTERNATIONAL** ## **Transfer of Funds** |**Transfer of Funds**|||||| |---|---|---|---|---|---| |||**Unrestricted**||**Restricted**|**Total**| ||||**Funds**|**Funds**|**Funds**| ||||**£**|**£**|**£**| |Management Costs from|Restricted Grant||5,846|-5,846|0| |**Total for 2023**|||**5,846**|-**5,846**|**0**| |**Funds**|||||| |**Funds**|**Balance at**
**1st Jan 2023**|**Incoming**
**Resources**|**Resources**
**Expended**|**Balance at**
**December**|**31st**
**2023**| ||**£**|**£**|**£**||**£**| |**Unrestricted funds**|||||| |**_Core Funds_**|43,974|**76,171**|**67,930**|
**54,215**|| |**Restricted funds**|||||| |Reducing Stigma|31,829|-5,846|24,999||984| |Education|-|4,362|1,552|
2,810|| |Human Rights|-|-|-||-| |Awareness|49|-|-||49| |**Total restricted funds**|**31,878**|**-1,484**|**26,550**|**3,844**|| |**Total funds**|**75,852**|**74,687**|**92,480**|
**58,059**|| **22 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 ## **FACE EQUALITY INTERNATIONAL** ## **Explanation of funds:** 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 priorities which enable us to seek project related income for areas of our work that appeal most to trusts and foundations or major donors. ## **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. ## **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 and allocate funding 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. ## **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. **23 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641 ## **FACE EQUALITY INTERNATIONAL** ## **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** ## **Trustees in 2023** Jill Clark, Chair Shraman Ghosh, Secretary (elected May 2023) Paul Wilden Charlotte Venter Henrietta Spalding Andrew Jarvis Henrietta Worthington ## **Registered Office:** 13B Vicarage Road Hampton Wick Kingston Upon Thames KT1 4EB ## **Bankers:** CAF Bank 25 Kings Hill Avenue West Malling ME19 4TA ## **Independent Examiner:** **Name:** Lisa Yeates of LJ Bookkeeping, 121 Chestnut Way, Burton, Christchurch, BH23 7LS **24 |** P a g e Face Equality International is a Charitable Incorporated Company Registration No: 1198641