2022-12-31-accounts - The British Red Cross Society

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British Redcross , Trustees, ,Report and Accounts 2022 Contents

British Red Cross Trustees’ Report and Accounts 2022

Contents

Overview

5 Foreword Liz Padmore, Chair Welcome Mike Adamson CBE, CEO 9 Who we are 11 How we performed Your kindness in numbers 15 Your kindness in your own words

Our work in 2022

19 Disasters and emergencies 29 Health inequalities 35 Displacement and migration 41 Our movement 45 Our people

Our work in 2022

47 Our planet Our priorities for 2023 53 Finance review

Governance information

Charities Act statement

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59
Safeguarding
63
Risks
65
Governance
Auditor’s report
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Financial information

Accounts

Thank yous

Thank you Get involved

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British Red Cross Trustees’ Report and Accounts 2022

Foreword Liz Padmore, Chair

Foreword Liz Padmore, Chair

2022 was a remarkable year for the British Red Cross. Our response to emergencies across the UK, in Europe and around the world confirmed once more the importance of our role to help people in crisis. Never has our movement of kindness been more necessary.

I have been fortunate to meet many of our volunteers, staff and supporters over the last year, both in the UK and overseas, and I have been deeply impressed by their determination and compassion.

In Belfast, I spent time with our volunteers and staff who work with refugees and people seeking asylum, and our teams who help people home from hospital and support people to live in their own homes. Everyone I met was adept at moving continually from one crisis to another to help people in need. I found this conscientiousness and commitment, despite a constant sense of emergency, to be truly remarkable.

The escalation of the conflict in Ukraine at the start of the year saw us rally at pace to support people facing devastating crisis. You helped us raise millions of pounds for the vital work of the Ukrainian Red Cross, and our British Red Cross teams provided expertise and support to the Movement across the region.

I have also spent some time with our international law department who are experts in international humanitarian law (IHL). As part of their work, they help the UK government to prevent and follow-up misuses of the red cross, red crescent, and red crystal emblems.

This huge surge of work was humbling to witness. The generosity of our supporters and the skill and dedication of our volunteers and staff, who ensured that every humanitarian need was thought about and accounted for, were extraordinary.

These symbols are incredibly powerful, as IHL protects the medical and humanitarian personnel who are authorised to display them. Our ability to get help to people during conflicts and to save lives rests on the recognition of these symbols - and of our movement – as being impartial and neutral. This neutrality is essential if we are to get humanitarian support to everyone who needs us.

I was extremely proud to represent the British Red Cross at the 23rd session of the International Federation of Red Cross and Red Crescent Societies General Assembly in June last year. Members from all 192 National Societies gathered in Geneva to explore how we can tackle the most pressing humanitarian issues confronting the world. Walking into the room and seeing all the members together was genuinely moving. I had a real sense of us being part of a larger movement of kindness and humanity.

The British Red Cross delegation included representatives from our youth leadership team who spoke with great passion about our work. Engaging with young people enables us to combine a fresh perspective and new ideas with our experience and expertise. We want to work with people from every generation and welcome everyone into our movement.

I also represented the British Red Cross at the final board meeting of our eight-and-a-half-year term on the IFRC governing board. We have made a significant contribution to the sound governance of the Federation over this time.

Last year we lost our long-term patron, Her Late Majesty Queen Elizabeth II. She placed a great deal of value on volunteering. Having volunteered herself as a child, she championed it throughout her life.

Her Late Majesty Queen Elizabeth II knew the difference volunteers can make to people going through crisis, the power of small kindnesses and the importance of emotional support. She donated to countless British Red Cross appeals and was a great supporter of our work.

Emotional support is a big part of what we do. And being kind to our own people and conscious of their wellbeing is important to us as a trauma-informed

organisation. Creating a supportive dialogue with the people we work with, as well as those we help, is core to our values. Our work can be hard, and it can be incredibly upsetting. Support is available and I urge all our volunteers and staff to make use of the wellbeing resources on our intranet, including our Employee Assistance Programme if you feel it may have impacted you.

Thanks to the generosity of our supporters, we raised a significant amount of money last year to help people in crisis. But we must make sure that we are able to be there for all those who need us. The number of people in need is rising all the time, and the rising cost of living will no doubt have an impact on those we help, as well as on our supporters.

We have a head start in responding to this challenge. We have been reshaping our organisation for some years now to be both more sustainable and more focused. Our Fit for the Future transformation programme is changing the way we work, alongside our 2030 strategy, by investing in our people, in our technology and in our approach to engaging others. We must ensure that we work as effectively and efficiently as we can, so that we can help as many people as possible.

I would like to thank my board, my committee members and the executive leadership team for their thoughtful contributions during my first year as Chair. I would also like to take this opportunity to extend my thanks to our outgoing trustees, Anna Prag and Stuart Shilson. Thank you for your hard work and your dedication.

And finally, I’d like to say a heartfelt thank you to all of you – our volunteers, staff and supporters – for everything you did for our organisation last year.

Your kindness made a difference to people all over the world. In their hardest moments, you were there, getting them the help they so desperately needed. Thank you.

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British Red Cross Trustees’ Report and Accounts 2022

Welcome Mike Adamson CBE, CEO

Welcome Mike Adamson CBE, CEO

I visited Ukraine in August and saw first-hand how our support enabled the staff and volunteers from the Ukrainian Red Cross, the International Committee of the Red Cross and our other partners in the region to mobilise quickly and provide immediate help.

Never has our movement been more needed or our work more relevant.

2022 saw the frequency and the scale of global crises continue to increase. There was an unprecedented humanitarian emergency in Europe with the steep escalation of the conflict in Ukraine. In Pakistan floods submerged a quarter of the country, causing untold suffering. In Africa the food crisis intensified further, putting millions of people in danger of starvation and disease. And here in the UK people who were already vulnerable struggled further as the rising cost of living continued to bite.

We also shared our technical expertise to expand access to cash and SIM cards. These are fast, dignified, and empowering ways to help people who have had their lives turned upside down.

Here in the UK, we took the tools we developed during the Covid-19 crisis, such as our national support line and our UK cash assistance scheme, to help Ukrainians seeking safety. These have now become an invaluable part of our support.

In the first few months of 2023, we have already seen heartbreak on an unimaginable scale in Türkiye and Syria as devastating earthquakes killed thousands of people and affected millions more.

Climate change continued to cause misery around the world last year. The floods in Pakistan were devastating. They killed hundreds of people, and displaced millions more. And the droughts across sub-Saharan Africa, alongside conflict, Covid-19 and rising global food prices, contributed to a severe food crisis which is causing unimaginable suffering. Your generosity meant we were able to get vital support to people and we are continuing to do so.

Your response to these crises has been incredible. Thousands of you have joined our movement. Thank you. Without you, we would not be able to help the people who need us.

Our unique strength as a movement is our local and global presence. We have a Red Cross or Red Crescent National Society in almost every country in the world. This means that we can be there when disaster strikes, with local knowledge to provide communities what they need, when they need it.

We are working with partners across our Movement, around the world, and here in the UK, to help all those impacted by extreme weather. We are raising awareness

of the need for early warning systems, and we are helping communities to make the adaptations that will help them cope with disasters to come. We want people to feel resilient, capable, and able to withstand crisis.

Building meaningful connections between people and communities is key to this. It is a fundamental part of our 2030 strategy, and is at the heart of our work, both globally and here in the UK.

The last year has also seen a record number of people crossing the English Channel. No one chooses to put their life in danger unless they are desperate, and many have sadly died while seeking safety on our shores. We have also seen a sharp increase in the number of men, women and children waiting for a decision on their asylum claim, trapped in hotels, unable to move on and prevented from living with dignity. Our teams have been there providing practical and emotional support. As the largest refugee service provider in the UK, we remain resolute in calling for change and supporting those that have fled persecution and war.

Our health inequalities teams worked hard again last year with great care and compassion, to help discharge people from hospital quickly and safely, get them home and help them settle in. They also helped thousands of people to live independently in their own homes, by providing emotional support, practical help, and aids such as specialist beds, bath lifts and wheelchairs. This work is extremely important. It can be life changing for those who are isolated, lonely, elderly or unwell.

In the last few months we have seen the cost of living increase yet further. People who were already struggling are now suffering even more, and the number of people in need of our help is growing. It is therefore essential for us to target our support to those who need it most.

We are working to identify people and communities who are isolated, marginalised or who have fallen through gaps in the health and social care system. We want to help them build the connections that we know are vital - with other people, local groups and their wider community.

The rising cost of living also, of course, means that as ever, we need to be mindful about how we spend the money you entrust to us. One of the revenue streams we have been exploring over the last few years is the

social enterprise model. We charge for our first aid courses through Red Cross Training and where it is appropriate, we also charge for our mobility aids loans. Our innovation hub explored this further last year with new initiatives such as the launch of Leaps and Grounds, a coffee cart which is helping women who have been through the asylum system to gain skills for employment while raising vital funds for our work.

Our work to become an anti-racist, inclusive and diverse organisation continues. People from minoritised ethnic groups now make up nearly 15 per cent of our workforce, compared to eight per cent in 2017. But increased representation is only truly positive if we make everyone feel welcome and able to bring their whole selves to work. There is still more we need to do. We have rolled out anti-racism training for our staff and volunteers and we want to support more employees from minoritised ethnic groups into more senior roles.

Of course, last year also saw the very sad loss of Her Late Majesty Queen Elizabeth II. She was our patron for 70 years and showed enduring support for our work here in the UK, and around the world. She was a great source of comfort to people during some of the toughest times in their lives. She really understood the power of kindness.

Looking ahead, it is clear we now live in a world of multiple, simultaneous emergencies. We are having to pivot between crises and re-prioritise dynamically to ensure we apply our resources where they are most needed. As we adapt to this world, we are very fortunate to have incredible volunteers and staff who go the extra mile to make a difference to the lives of the most vulnerable people, here and around the world. The pressures on all those who work with us have never been greater. We are committed to continuing to develop as an organisation so that our people can thrive and grow despite the turbulent times we find ourselves in.

Thank you for giving us your time, your commitment and your support last year. Thanks to you, when people were going through crisis, our movement was there for them. Together, we really are the world’s emergency responders.

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British Red Cross

Who we are

Who we are

We strive towards a world where everyone gets the help they need in a crisis.

It is our role as the British Red Cross to connect people’s kindness with those in crisis. For more than 150 years, we have mobilised the power of humanity so that people can prepare for, respond to and recover from disasters – both here, in the UK, and around the world.

We believe that every crisis is personal. That is why we provide impartial support to people based on their need, and nothing else. Our offer of support covers three areas: disasters and emergencies, health inequalities, and displacement and migration. We also work to develop the capacities of our sister National Societies and communities overseas.

We are powered by more than 12,000 regular volunteers in the UK, over 84,000 community reserve volunteers and nearly 4,000 staff. It is their determination to support others, along with the generosity of you, our supporters, that allows us to help people in crisis when they need it most.

We are part of the world’s largest humanitarian network, the International Red Cross and Red Crescent Movement, which has 14 million volunteers across 192 countries. This gives us a unique ability to respond to humanitarian crises around the globe – with a local presence in almost every country and a global network, we can co-ordinate exceptional responses to emergencies.

The British Red Cross plays a significant role within the wider Movement, which consists of National Red Cross and Red Crescent Societies around the world, the International Federation of Red Cross and Red Crescent Societies (IFRC) and the International Committee of the Red Cross (ICRC). We were on the board of the IFRC for eight and a half years until June 2022, and we are proud of our role in contributing to the good governance of our Federation.

We are guided by the seven fundamental principles of the Movement: humanity, impartiality, neutrality, independence, voluntary service, unity and universality. These commit us to putting people first in everything we do.

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British Red Cross Trustees’ Report and Accounts 2022

How we performed against our objectives in 2022

Disasters and emergencies

Our vision: People are safe and able to survive and recover whenever disaster strikes

Where the risk is greatest, individuals and communities take early action to preserve lives and livelihoods.

People affected by disasters have access to an emergency response that is co-ordinated, scalable and person-centred.

The humanitarian impact of the climate crisis is understood, and people are empowered to act and thrive in the face of it.

Goal

We helped build resilience in individuals and communities through our humanitarian education, which reached 1.5 million people in the UK.

We responded to 45 new and ongoing international emergencies, including the crisis in Ukraine, the flooding in Pakistan and the hunger crisis in Africa.

We published research on people's experience of extreme weather events in the UK to help others prepare for future crises and support the government to make relevant adaptations.

We worked closely with our partner National Societies around the world to help communities build their preparedness.

We supported more than 111,600 people impacted by disasters and emergencies in the UK.

We supported Red Cross teams working around the world to help communities affected by climate disasters.

We sent 94 specialists around the world to support our Red Cross and Red Crescent Movement partners with crises including life-threatening flooding and food insecurity, and the conflict in Ukraine.

We recruited our first UK resilience lead to help us support and strengthen communities.

We recruited our first UK climate adaptation manager to help us identify opportunities for adaptation in the UK.

How we performed

In the UK we worked with our partners in the Voluntary and Community Sector Emergencies Partnership, which now numbers over 320 organisations, to find the right localised and personal support to meet people's specific needs.

We welcomed over 15,500 people arriving from Ukraine to ports in the UK; provided financial assistance to 58,500 Ukrainians in the UK; and offered help through our national support line – which took 71,000 calls.

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British Red Cross Trustees’ Report and Accounts 2022

How we performed against our objectives in 2022

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Health inequalities
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Our vision: People in the most vulnerable situations receive the support they need without falling through gaps within or outside of health and care systems

Improve the health of Communities experiencing communities currently the worst health outcomes experiencing the worst are supported to access health inequalities. targeted services to address health inequality.

Fewer people fall through gaps in health and care, alleviating pressure on the system and improving health outcomes.

Goal

We raised the humanitarian needs arising from health inequalities, including the impact of loneliness, with decision-makers and influencers to enable better policy and practice.

We supported 857 people through our High Intensity Use programme, improving people’s health outcomes.

We supported 857 people We supported 69,800 through our High Intensity people to live independently Use programme, improving at home, connecting them people’s health outcomes. to community resources and preventing hospital We continued our work to admissions. prevent loneliness and social isolation with community Our community equipment projects and a high-profile service issued 194,500 pieces partnership with the English of equipment and 67,500 Football League. mobility aids to help people

Our community equipment service issued 194,500 pieces of equipment and 67,500 mobility aids to help people maintain their independence.

We supported our partner National Societies to improve local access to health services, safe water, sanitation and Covid-19 vaccinations; and to prevent and control cholera.

We resettled 56,000 people safely in their home after a stay in hospital, preventing readmission.

How we performed

Our British Red Cross ambulance crews provided over 42,000 hours of support to 20,500 people, relieving pressure on NHS resources.

Displacement and migration

Our vision: People experiencing displacement feel safe, live with dignity and have choice and opportunity on their journey

People experiencing displacement can access support that keeps them safe and meets their essential needs at every stage of their journey.

Eradicate extreme poverty in the UK for people experiencing displacement.

Every person experiencing displacement in the UK has the opportunity to rebuild their lives and maintain and restore links with loved ones.

Goal

Our refugee services helped 30,300 people by providing cash, SIM cards, mobile phones, and practical and emotional support.

We supported 9,900 people experiencing destitution.

We reunited 240 families and helped family members to integrate into a new country by providing travel assistance and support to access housing, healthcare and schools.

We supported people held in very basic facilities in Dover after crossing the English Channel from France.

We helped co-ordinate the Movement's large-scale response to people displaced by the Ukraine conflict.

We helped 4,200 people to look for, find or keep in touch with loved ones.

We supported people on migration trails in Africa, Pakistan and Bangladesh, and helped other National Societies to develop their own migration and displacement programmes.

We helped refugees and people seeking asylum in the UK to rebuild their lives, with initiatives that provide vital skills and experiences for employment.

How we performed

We worked in the UK and internationally to identify and respond to cases of trafficking and offered support and expertise across the Movement.

We advocated for a more compassionate asylum system by talking to parliamentarians about the Nationality and Borders Bill.

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British Red Cross Trustees’ Report and Accounts 2022

Your kindness in numbers

Your kindness

in numbers

You gave over £1.5 million to help people in Afghanistan

You donated over £140 million to help the people of Ukraine

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You gave over
£4 million to help the
people of Pakistan
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Over 2,300 of you travelled more than 184,800 miles for our Miles for Refugees campaign, which has raised more than £400,000

Over 8,000 of you joined us as volunteers

Over 121,100 of you reached out to help others by attending our in-person Red Cross Training first aid courses

You helped us raise over £3.6 million to help people in Africa who are facing a severe food crisis

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British Red Cross Trustees’ Report and Accounts 2022

Your kindness in your own words

Some of the reasons you gave us for donating to our appeals in 2022.

“ In 1972 I arrived from Uganda having been expelled by Idi Amin. As a 5-year-old, I will never forget the kindness of the Red Cross. This is my way of saying thanks.”

“ I believe you should always help others and support people who go through any calamity in this life. You never know when it could be you.”

“ The Red Cross are always on

the ground, helping people who are suffering. It is so sad to see pictures of people without basic health care, knowing that in the West, we have plenty of vaccines and medical care.”

“ Hearing harrowing stories in the news about the Afghan women and children suffering right now broke my heart. I hope this donation is of help to them.”

“ You do good work, helping in many different areas of life, big and smaller issues, local and international. As you are neutral it means politics and religion don't hamper you and you can help people simply because it's the human thing to do.”

“ The British Red Cross ambulance took my brother home to die. He did not want to die in hospital and it meant the world to our family.”

“ My father was in hospital and

a Red Cross volunteer drove him home. He was so helpful and helped me get lots of info to get dad on his feet. I wanted to give something back to you guys.”

“ My father had TB when I was a child and we were helped a lot by the Red Cross. I’m now in a position to give a little back.”

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19 British Red Cross Trustees’ Report and Accounts 2022

Disasters and emergencies

A member of the emergency healthcare unit of the Hungarian Red Cross on duty along the border helping people from Ukraine.

As part of the world’s largest humanitarian network and as the UK’s leading voluntary sector emergency responder, we respond locally and globally when disaster strikes. We work in collaboration with partners to help communities recover from crises and build resilience.

Ukraine crisis

Supporting people in Ukraine and bordering countries

Thanks to your incredible generosity, we were able to help the Ukrainian Red Cross provide emergency assistance including food, water, medical care and shelter to 1.3 million people. We deployed 58 British Red Cross personnel to Ukraine and its neighbouring countries, helped the Ukrainain Red Cross coordinate activity, and provided leadership on humanitarian policy and law.

Olena and her son fled from Kyiv to Poland. She received a cash card from the Red Cross. She said: “I think we will go and buy something for my son. We didn't take anything from his childhood when we fled our home. He has lost a lot, I will ask him what he wants. Maybe some toys. Lego is his favourite… It was very pleasant to know that someone cares about us and wants to help.”

The International Committee of the Red Cross (ICRC) in Irpin, a commuter city near Kyiv, in April. Thousands had fled, but the most vulnerable – the homeless, the elderly or those with limited mobility – were left behind. Speaking at the time, Alyona Synenko, from the ICRC, said: "We think there might be 3,500 people and the priority is to see what the situation is like for them right now.”

Slovak Red Cross personnel set up a post at the Slovak border with Ukraine in Vel'ke Slemence to assist people crossing the border.

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21 British Red Cross Trustees’ Report and Accounts 2022

Disasters and emergencies

Supporting Ukrainians arriving in the UK

Thanks to you, we were able to welcome and support over 15,500 people arriving from Ukraine at UK airports, train stations and at reception centres in local communities last year.

We gave people emotional and practical support, including food, water and hygiene packs, and we provided vital practical aids like wheelchairs. We also distributed over one million call minutes on pre-paid SIM cards to help people connect with family.

We experienced challenges to rapidly scale up capacity to meet demand, but working with our IT teams, we were able to streamline and automate processes to deliver support quickly to all those who needed us.

A key element of our support was getting cash to people immediately on their arrival to enable them to buy essentials. This has been a vital component of our support for people in crisis for some time, and we saw considerable interest from other providers in using our cash infrastructure and expertise to support people arriving from Ukraine.

Cathy, a half-Ukrainian Red Cross emergency officer, has been supporting people arriving in the UK from Ukraine.

Our national support line

Our national support line surged to support Ukrainians arriving in the UK, taking over 71,000 calls.

We gave people emotional support and connected them to local services and organisations.

We have provided 58,500 people from Ukraine with £2.6 million in emergency financial assistance.

Continuing our support to the people of Afghanistan

Last year we supported over 4,000 people from Afghanistan, arriving on 21 separate flights into RAF Brize Norton as part of the government's Afghan relocation scheme. We provided food, clothing and trauma support at four separate airports and helped people to find accommodation.

“ The stories that stick with me are women that have been widowed. Many are my daughter's age and they have young children. It’s hard to fully relate to the situation they are in. We just have to do our best for them.”

Steve, a volunteer on our support line

“ This was the ONLY cash assistance on arrival in the country, so it was very important and extremely appropriate.” A recipient of our cash-based assistance

“ Like money, the card has become a significant help for me. I am very grateful to you for such help and support. The card made it possible to keep in touch with a man who is at war.”

A recipient of one of our SIM cards

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British Red Cross Trustees’ Report and Accounts 2022

Disasters and emergencies

UK emergency response

Thanks to you, we supported people throughout the year who were coping with emergencies such as flooding and house fires.

In all our UK emergency responses we listened to what people needed and found the right localised and personal support to meet their specific needs, with the help of our partners in the Voluntary and Community Sector Emergencies Partnership (VCSEP).

The VCSEP includes over 320 organisations from the voluntary and community sector, academia, and local and national government. Across our 2022 capability building events, 94% of attendees reported enhanced emergency planning and response knowledge.

A British Red Cross volunteer carries toiletries to be distributed in a rest centre set up in response to a fire in Dagenham, during the UK heatwave in July. The blaze began as a grassfire before spreading to peoples’ homes.

Response to Storm Eunice in South Wales

Volunteer Lewis Pope (left) uses the Ford Ranger’s boiler to provide hot water to a care home in South Wales when residents were left without electricity for hours during the storms in February.

Operation London Bridge

Winter storms

We supported over 2,200 people who were vulnerable or cut off as a result of the severe winter storms in the UK at the start of the year.

We deployed over 200 volunteers over ten days in London to support the tens of thousands of people who queued to pay their respects to Her Late Majesty Queen Elizabeth II. We also supported people as they lined the cortege’s route through Scotland and queued in Edinburgh.

Building community resilience

Living in connected communities helps people cope when crises hit. We want to strengthen personal connections and improve people’s ability to offer and access help when it matters most.

sub-Saharan Africa. 6 Rs of resilience

6 Rs of resilience Circles of Control The 6Rs of resilience can prepare you and your family so you are better able to bounce back when faced with a difficult situation Being worried or anxious can mean feeling like you have little control over a situation or how to change it. Feeling uncertain can stop you doing many things that might help you feel less concerned. Circles of Control is used by many people and is a tried and tested way to feel more in control of a situation. This means you can focus on what you can do and not what you can’t. Everything can seem a little uncertain right now. A way to help is to focus on things we can control.is to focus on things we can control.

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Everything can seem a little uncertain right now. A way to help is to focus on things we can control.is to focus on things we can control.
Wellbeing own mental health, wellbeing Take responsibility for your Responsibilityand resilience. Reflecting on how you are, what is happening and how you are feeling about things.Reflection Relaxing in a way that suits you, book and mindfulness practice.such as gardening, reading a Relaxation
techniques,
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development Relationships Refuelling Recreation 1. Draw two circles on a piece of paper 2. Draw all the things you worry about but can’t control in the outside circle
and first aid toolkit with friends and family by phone or online. Know who to turn to or talk Building supportive relationships to when times are difficult. conscious of alcohol intake.Eating a healthy diet, being Taking regular exercise, and having fun.
Guidance, support and activities to boost your skills, confidence and connections
in partnership with 3. Draw all the things you can control in the centre circle 4. Think of one thing you can do to ease one of these central worries
The British Red Cross Society, incorporated by Royal Charter 1908, is a charity registered in England and Wales (220949), Scotland (SC037738) and Isle of Man (0752). 2 Resilience6 Rs of British Red Cross Wellbeing resilience pack 3
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Our community education resources

Our online resources provide humanitarian education to encourage kind and inclusive communities, and equip individuals to prevent, prepare for, respond to and recover from adversity. Together, our first aid skills resources; loneliness and wellbeing advice and exercises; and our kindness curriculum materials for teachers reached over 1.5 million people last year.

First aid training

Knowledge of basic first aid can make all the difference in an emergency. We provide free online resources including our popular baby and child first aid app.

Through Red Cross Training, we offer inperson paid-for courses and qualifications. This is one of our growing social enterprise initiatives that seek to make a profit from our work.

Over 121,100 people attended our in-person Red Cross Training first aid courses in 2022.

Dan (pictured) used his newly acquired skills from a British Red Cross first aid at work course to help a fellow player who collapsed during a basketball game. He was able to perform CPR until the ambulance arrived. Thankfully, the man has made a full recovery. Dan said: “I didn’t think I’d ever need to use my first aid skills, but I’m so glad I did the course. I hope this inspires others to go out and get the training.”

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British Red Cross Trustees’ Report and Accounts 2022

Disasters and emergencies

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International emergencies

Pakistan floods

2022 saw record-breaking floods hit Pakistan, affecting over 33 million people. More than 1,400 people were killed and over 6 million people had to leave their homes with few or no belongings.

Thanks to your generosity, we were able to raise over £4 million to help the people of Pakistan. Your donations bought toothbrushes, soap, toilet paper, jerry cans, warm coats, shoes and emergency tents. We were also able to help prevent water-borne diseases from spreading.

Children look across the floodwaters in Sindh province, Pakistan.

Muneeb, a volunteer at the Pakistan Red Crescent, helps collect and organise the donations at the Pakistan Red Crescent Society’s donation centre in Karachi.

Alexander Matheou from the IFRC sends an update from Pakistan in September 2022 showing the desperate situation people are facing.

Africa hunger crisis

Communities across parts of Africa are facing a severe food crisis. Over 100 million people are struggling without the food they need, and this number is set to rapidly increase.

In 2022, the situation was exacerbated by the Covid-19 pandemic, climate-related extreme weather including droughts, and the conflict in Ukraine, which has driven up food prices.

Red Cross and Red Crescent teams have been working across the continent to support communities with water, food, financial help and healthcare. And we have been working with National Societies to help them support communities to adapt their livelihoods away from climate dependent resources, so they are less impacted by extreme weather.

We are working with the Disasters Emergency Committee (DEC) to draw attention to the crisis and we launched an emergency appeal last June.

Parliamentary events

We held events to raise awareness of the humanitarian impacts of both the Pakistan floods and the Africa food crisis among parliamentarians. These complex issues require civil society, governments and others to work together in a strategic, connected way. Our advocacy work to raise awareness of emergencies such as these, and to champion changes to public policy and practice, is a key part of our work to support people in crisis.

Community health worker, Loko, with her son, Hami, outside her home in Oromia, Ethiopia. The Ethiopian Red Cross Society, with support from the IFRC, has trained health workers like Loko in drought-affected communities to screen for malnutrition in children.

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British Red Cross Trustees’ Report and Accounts 2022

Building a kinder future

Mapping at-risk communities

Supporting livelihoods in Bangladesh

Sudah is one of a group of women who have been supported through a Bangladesh Red Crescent Society livelihoods programme.

The programme provides cash grants to marginalised women, to help them make their own living and become self-sufficient.

Sudha grows eggplant, gourd, spinach, papaya, ginger and turmeric. She is earning money for her family by selling her vegetables, which are in high demand.

Sudha with her daughter in Bangladesh.

As the number of people in need continues to grow, it is more important than ever for us to ensure that your support is targeted to those who need it most. We are building on the success of our vulnerability index to identify communities across the UK who are most at risk due to underlying health conditions, barriers to services, poor housing or geographical isolation. This will help us prioritise and target our work to ensure that we are getting support to the people who need us most, and that no one is overlooked. We have made this tool publicly accessible, and it is used to support the work of many other third sector organisations and public sector bodies.

Building resilience to climate change

Preparing for extreme weather events in the UK

The Red Cross and Red Crescent Movement works in 192 countries to help communities feeling the impact of climate change. A crucial part of this is our advocacy work to support effective and principled humanitarian action. Our fooding report explored what individuals, neighbourhood groups, local authorities and governments can do to better prepare for, and cope with, flooding.

Our research on people's experiences of extreme weather events in the UK looked in detail at what it's like to live through a crisis linked to our changing climate. By exploring the experiences of those who have dealt with these emergencies, we hope to help communities better prepare for future crises; ensure our teams understand what help is needed; and support the government to make relevant adaptations, too.

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Every time
it rains
British Red Cross research on flooding in the UK
#EveryTimeItRains @RedCrossPolicy
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Ride for Tomorrow

In September, over 200 people cycled 110, 250 or 423 miles, raising over £23,500, to help people hit hardest by climate change. The money you raised will help Red Cross and Red Crescent teams working with communities around the world to create early-warning systems, use innovative technology; and provide vital training, so that people are healthy, safe and can provide for their families.

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Health inequalities

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Health
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Across the UK and overseas, we will continue to expand our reach to support people experiencing health inequalities, using our insights to influence best practice and policy.

Sue and Trish transport a patient, Sheila, home in a British Red Cross ambulance in South London. Once she is home, they will ensure Sheila is settled in, safe and comfortable. They take time to get to know each patient and understand their individual needs, so they can support them effectively. Sue says: “They have spent all this time getting better, it would set them back for us to leave them in a cold, empty house. Humanity-wise, that doesn’t sit well with us, and it’s why we do this job.”

Addressing gaps and pressures in the system

Helping people get home from hospital

Our hospital discharge services help bridge the gap between hospital and a patient’s recovery at home. Thanks to you, we were able to support 56,000 people to leave hospital in 2022. Your generosity meant our teams could fill up fridges, put the heating on and move trip hazards to make people feel safe and comfortable. These might sound like very simple acts of kindness, but they can make all the difference to someone returning to an empty house after days, or sometimes weeks, in hospital.

*British Red Cross survey of 5,271 service users in 2022.

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Our British Red Cross ambulance service provided over 42,000 hours of support to a total of 20,500 people. We transported both emergency and non-emergency patients and provided end-of-life and palliative care transport.

Supporting the NHS in England

We continued to scale up our surge support for the NHS throughout 2022. Over the year, we worked with Age UK and the Royal Voluntary Service to deliver over 100 assisted discharge and community support services, at more than 70 of the most pressured hospitals in England.

Social prescribing in Scotland

From Shetland to the Borders, our social prescribing services were busier than ever last year. We worked with health colleagues to keep people active, and reached out to those vulnerable in our communities. We met people's social, emotional and practical needs, to help individuals improve their health and reduce the pressure on our systems too.

90% of people who responded to our survey said our support resulted in a positive experience when being discharged from hospital.*

Supporting the 'waiting well' in Wales

We worked closely with three Welsh health boards to develop and pilot our 'waiting well' services, which provided emotional and practical support to people in their homes while they waited for surgery or treatment.

Helping discharge patients in Northern Ireland

We ran assisted discharge services in four out of the five NHS trusts in Northern Ireland. We supported patients to leave hospital safely, which freed up hospital beds, and provided people with vital practical and emotional follow-up support for four weeks after discharge, to help prevent re-admission.

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British Red Cross Trustees’ Report and Accounts 2022

Supporting people experiencing the greatest health inequalities

Health inequalities Helping people to live well

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Supporting people to live independently

We provided practical and emotional support to help over 69,800 people to live independently at home in 2022.

High Intensity Use programme

Across the UK, we are the leading provider of the High Intensity Use programme. This supports people who have accessed accident and emergency services frequently, to improve their long-term health outcomes, and relieve pressure on emergency care services. Our support is not time-limited. We listen, focus on strengths, and unpick issues surrounding the wider determinants of health including social, economic and environmental factors that may have caused the decline in a person’s wellbeing.

Last year we implemented 11 new projects, expanded our reach to support 857 people, and broadened our referral pathway to support mental health services and primary care.

NHS England is actively encouraging the further scaling of this holistic programme, through funding released from health inequality allocations.

Preventing loneliness

We continued our work as the secretariat of the All-Party Parliamentary Group on Tackling Loneliness and Connected Communities. The group is co- chaired by Kim Leadbeater MP and Tracey Crouch MP and supported by the Astra Foundation. Activities last year included events that explored the links between loneliness and poor health, and the role that social prescribing could play in connecting people to activities in their communities.

Working internationally

Last year, we continued to support our partner National Societies to improve local access to health services, safe water and sanitation in Eswatini, Kenya, Yemen, Bangladesh and Nepal. We helped a new initiative in Nepal to address the health impacts of climate change and social determinants of health. And we supported programmes to prevent and control cholera and Ebola outbreaks in western and eastern Africa and equitable access to Covid-19 vaccination, globally.

Our community equipment and mobility aids services

We provide people with the equipment they need to live in their own homes and stay connected with others. In 2022 we delivered 194,500 toilet aids, specialist beds, bath lifts, walking frames and other specialist tools to help people maintain their independence and their dignity.

We also made over 67,500 wheelchairs and other pieces of mobility equipment available through our mobility aids service – one of our growing social enterprise services. We charge a hire fee for those who can afford it, and provide free-ofcharge support to those who need it. 97% of people who are using our mobility aids rated the service positively, with 86% saying it left them better able to cope and 93% saying that it was value for money.*

*British Red Cross survey of 6,761 service users in 2022.

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Alongside raising £8.5m for our Ukraine appeal, Tesco has continued to provide vital assistance for local communities in need. By helping to fund our Mobility Aids Programme they have helped to ensure that people who cannot afford

Helping people stay mobile

Terri, a mum of two from Glasgow, suffers with acute back pain and sciatica. She says: “I can walk maybe for like 15 minutes at the absolute maximum but that is in excruciating pain. I've got two little kids and a job and stuff. So I just couldn't sit around the house.” A day after calling our mobility aids service, Terri had a wheelchair and was able to go outside to enjoy an art gallery with her family. She says: “Getting out the house for my mental health and my physical health has been amazing. I'm loving it and now I'm so happy.”

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33 British Red Cross Trustees’ Report and Accounts 2022

Health inequalities

Digital wards

Our pilot of ‘digital wards’ enables clinicians to monitor patients remotely and safely at home, to take pressure off health and care services and prevent unnecessary patient journeys into clinical settings.

Somerset oncology service

This volunteer-delivered service provides transport and valuable emotional and practical support to patients attending their oncology treatment, primarily at the Bristol Oncology Centre and the Beacon Centre in Taunton.

Patients often travel 30 miles or more to attend daily appointments, sometimes for weeks, and our amazing volunteer drivers really make the world of difference.

Last year the team travelled a staggering 83,359 miles to support 239 people.

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the 72 EFL clubs.
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Building a kinder future

Helping people overcome barriers to accessing healthcare

We are exploring ways to support people who are digitally excluded, in partnership with local health and care systems.

We collaborated with people with lived experience of seeking asylum to develop recommendations for improving healthcare access for this group.

This research was undertaken as part of our membership of the Health and Wellbeing Alliance. Other work we have undertaken as part of the Alliance in the last year includes research on access to mental health support for refugees and people seeking asylum, and experiences of waiting for elective care for people from minoritised ethnic groups. We have also convened a round table to better understand health inequalities in elective care recovery.

79% of people responding to our survey about their experience of our help to live independently at home said they were better able to manage their health.*

Listening to patients in Wales

We published a report, Listening to what matters, exploring patients’ and carers’ experiences of hospital discharge in Wales. It made a number of recommendations to improve the process for patients, carers and professionals.

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Listening to
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Placing people’s needs at the centre of hospital discharge practice and policy in Wales
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Share this report using #HospitalDischarge The power of kindness
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*British Red Cross survey of 5,271 service users in 2022.

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35 British Red Cross Trustees’ Report and Accounts 2022

Displacement and migration

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Keeping people safe

UK refugee support

We are proud to be the largest independent provider of services for refugees and people seeking asylum in the UK. Thanks to you, we were able to support 30,300 refugees and people seeking asylum in the UK last year and 9,900 people who were experiencing destitution. We provided cash support, SIM cards, mobile phones, case work, and practical and emotional support to keep people safe.

Supporting people on the move overseas

We helped to co-ordinate the Movement's large-scale response to people displaced by the Ukraine conflict, and we supported people on the move in Pakistan, Africa and Bangladesh.

The humanitarian situation in Ukraine is on a scale that Europe has not seen in decades, and has led to the largest refugee crisis on the continent since the Second World War. Millions of people have left the country.

In-depth support for people from Ukraine

We help give dignity, safety and support to people who have been displaced, making sure their voices can be heard. We are the UK’s largest voluntary sector provider of services to refugees and people seeking asylum. And we work internationally along global migratory trails.

Our teams provided over 1,800 Ukrainians travelling to the UK with in-depth pre- and post-arrival integration support last year. We helped with casework relating to their rights and entitlements, emergency provisions, access to legal advice, healthcare and accommodation, and helped them to navigate the system and integrate in the UK. We also helped a number of families with young children with complex and terminal illnesses to receive travel assistance.

42% of the refugees and people seeking asylum we support who responded to our survey, said they were not getting help from anyone else.*

Supporting other National Societies

Helping to improve the capabilities of our National Society partners is a core part of our role within the Movement. Last year we supported the Myanmar Red Cross to develop their migration and displacement strategy, and we are currently co-developing a humanitarian migration programme in Africa, together with the Danish Red Cross and IFRC, which will be extended to other National Societies.

People using the river crossing in Demydiv, built by volunteers of the Ukrainian Red Cross in Vyshhorod and locals.

Helping unaccompanied children seeking asylum

During 2022, we saw a sharp increase in enquiries from unaccompanied children who had been assessed as adults at Dover and placed in adult asylum accommodation across the UK. We have worked to raise this with the government and we are working to address this and make sure these children are safe.

*British Red Cross survey of 547 service users in June 2022.

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British Red Cross Trustees’ Report and Accounts 2022

Displacement and migration

Helping people rebuild their lives

Family reunion

Thanks to you, we were able to help 4,200 people to look for, find, or keep in touch with loved ones last year.

This was despite a six-month suspension of our international family tracing work after a cyber-attack on the ICRC forced it to pause its Restoring Family Links scheme, which we use to locate missing family members. The ICRC’s systems are now back online with security enhancements.

Rayeesa, a caseworker in the international family tracing team says: “A recent success story we had was an unaccompanied child from Iraq. He was looking for his mother and two younger siblings and we knew someone was also looking for him. Within a space of ten days, the mother and the son were reunited. We were there on their first video call. It was just really amazing to see the little brothers come home from school with their backpacks on and timidly, but with big smiles on their faces, say hello to their older brother.”

Jan* was a practising lawyer who fled his homeland after being persecuted. He spent several years in emotional turmoil, fighting to be reunited with his family. We supported Jan’s family reunion case, which enabled Jan’s wife and three children to come over to the UK. Jan is now a British Red Cross family reunion caseworker. He wants to help those going through similar experiences.

Jan said: "The children kept asking... 'Why has Daddy abandoned us?' I was feeling so guilty, even though I knew that I had committed no crime. The British Red Cross really did give me a rebirth because I was like a dead man. When I finally saw them that day, it was like a very big weight on my head was lifted.”

*name has been changed.

Together at last

We launched a new report, Together at last, highlighting the impact of our family reunion service and the importance of ensuring people receive adequate support on arrival in the UK to prevent destitution.

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Together at last
Supporting refugee families who reunite in the UK
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Share this report using #EveryRefugeeMatters This project is part funded by the EU Asylum, Migration and Integration Fund. Making management of migration flows more efficient across the European Union. The power of kindness
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Our integration work

Our teams don’t just help people locate family members. Our work to reunite and help integrate family members into a new country is just as important. We provide travel assistance, help to navigate local authority paperwork and support to access housing, healthcare and schools. We also work with individuals to help them rebuild bonds with their families and their communities.

Amplifying the voices of refugees and people seeking asylum

In 2022, we continued to value and amplify the voices of refugees and people seeking asylum, working in partnership with them to ensure people with lived experience of the process were able to act effectively and advocate authoritatively to improve their lives.

Advocating for families

Working with our partners in the Families Together Coalition, we successfully secured changes to the Immigration Rules last year, to enable parents to sponsor dependent children up to the age of 25 if there are exceptional circumstances. This makes it easier for some separated refugee families to reunite, but we will continue to make the case for this to be possible for all families.

Designed by refugees

Last year, a group of refugees in East London took part in a bauble-making workshop, to make Christmas decorations for sale in our shops as part of our Designed by Refugees project. This project is part of our growing roster of social enterprise initiatives that are helping us create new avenues of funding.

Every refugee matters

Over 9,300 of you have signed up to show your support for refugees by signing our Every Refugee Matters pledge. This states that every refugee should be able to find safety, a home, and the support they need; they should be able to have their loved ones with them, and the opportunity to rebuild their life and contribute to society.

Sign our pledge

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British Red Cross Trustees’ Report and Accounts 2022

Displacement and migration

Protecting people

Anti-trafficking and gender-based violence

Last year we worked in partnership with the Italian and the Netherlands Red Cross and other partners on the European Commission-funded Foster Action and Support for Trafficked Persons project to facilitate the early identification and integration of survivors of trafficking.

We also developed wellbeing sessions to aid social inclusion and developed materials to strengthen identification capacities to ensure survivors are informed about their choices and can exercise their rights.

We worked in the UK and internationally to respond to cases of trafficking and offer support and expertise across the Movement.

Our gender-based violence work across the UK continues to support and strengthen protection for migrant women and girls.

Supporting women and girls in Sudan

Edana* was admitted to a safe house in Sudan. She was among a group of migrants who were attacked during their journey by a group of men with guns. The men subjected Edana and the other women in the group to sexual violence before they were rescued. The safe house is run by female Sudanese Red Crescent staff, who offer practical and emotional support to help survivors recuperate and begin to heal from their trauma.

Edana says: ‘“After speaking to the social workers and some of the other residents, I started to open up a bit. I felt safe. Now I am ready for the next steps in my life.”

Edana is now rebuilding her life in another country.

Influencing the Nationality and Borders Bill

We continued our work to advocate for a more compassionate asylum system by talking to parliamentarians about the Nationality and Borders Bill, and the plans to relocate some people seeking asylum to Rwanda.

Channel crossings

The number of people seeking asylum by crossing the English Channel from France increased further during 2022. We provided support to people held in very basic facilities in Dover while they awaited onward accommodation. We are looking at how we can advocate for these people going forward.

In Eastern Sudan, the British Red Cross works with the Sudanese Red Crescent, the Danish Red Cross and the Trauma Centre at Ahfad University for Women on a programme designed to help those who have been subjected to the sorts of traumas that Edana and the rest of the group experienced. The programme is made possible thanks to the generous support of players of People’s Postcode Lottery.

Building a kinder future

Targeting our work

To maximise our impact, we must make sure that our support is targeted and relevant. We are redesigning our services to help us reach those who need us most – including testing a new needsassessment tool to understand what people need, and to measure the difference we make. The pilot will strengthen our casework, traumainformed approaches and data skills.

Exploring women's experiences of seeking asylum in the UK

In partnership with the VOICES network, we launched a new report on women’s experiences of seeking asylum in the UK. The research was co-produced with women with lived experience of the asylum system and included proposals to make the UK asylum system safer and fairer for women and girls.

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Women’s experiences of seeking asylum in the UK
#EveryRefugeeMatters @RedCrossPolicy @VOICESNetworkUK
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Exploring the link between climate change and migration

Changing climate, changing realities: mi Summary report gration in the Sahel Our report, Changing climate, changing realities: migration in the Sahel, examined the impact climate change is having on people’s lives, and how crises like droughts and floods can send vulnerable people in search of new, better places to survive and thrive. It made a number of recommendations to government, humanitarian agencies and others to ensure their policies and programmes recognise the complex relationship between climate change and people's decision to migrate.

Examining the risks to people in the UK asylum system

We partnered with the UNHCR to produce a research report exploring the risks of exploitation within the UK asylum system. At risk: exploitation and the UK asylum system AUGUST 2022 This made a number of A PARTICIPATORY ASSESSMENT BY UNHCR AND THE BRITISH RED CROSS recommendations to the government on how they should improve their policies and practices to keep people safe.

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Miles for Refugees

To build on the success of the Ukraine appeal, we launched Miles for Refugees in May last year, rather than the planned campaign in September. Our teams turned this around very quickly and we raised over £400,000.

*Name has been changed.

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Our movement

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British Red Cross Trustees’ Report and Accounts 2022
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Our movement

Coming together to help the people of Ukraine

During 2022, there was a huge collective outpouring of kindness and concern for the people of Ukraine. A staggering level of donations were received. Over half a million people supported our Ukraine Crisis Appeal. Over 3,000 of you created your own unique fundraising activities, from selling paintings to sponsored walks. And over 300 companies supported us for the first time, with staff and customers coming together to make a real difference to those in crisis.

Together we are the world’s emergency responders

Our movement grew considerably last year. You entrusted us with your donations, thanks in part to our presence in 192 countries around the world and our local on-the-ground knowledge. This enabled us to pinpoint your funding to exactly where it needed to be. We built on this to develop new messaging: 'Together we are the world's emergency responders'. We hope this will help us explain our work to new audiences and grow our movement yet further.

Social media successes

We are part of the world's leading humanitarian movement, and the first choice for individuals and organisations who want to make a difference for people in crisis in the UK and overseas.

You helped us raise over £1.8m on social media in 2022. You set up over 4,500 fundraisers for us on Facebook and increased our fundraising through this channel by 300%, thanks to your support for the people of Ukraine. We won Best Use of Social Media at the Chartered Institute of Public Relations Excellence Awards, for our work on vaccine hesitancy. And we had huge success again growing our movement among young people on TikTok, racking up 80 million views – nearly double the number we received the previous year.

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British Red Cross Trustees’ Report and Accounts 2022

Our movement

Leaps & Grounds

Thanks to you, we have been able to set-up a thriving social enterprise that is changing the lives of refugee women. Our Leaps & Grounds coffee carts provide vital skills and experiences for employment. This innovative pilot has been extended for another year, enabling us to continue to support 24 women in both of our locations. As a result of Leaps & Grounds, all of these women have increased their confidence and their English language skills, and they all report that they feel more hopeful about the future.

Building a kinder future

Together, we are part of a global movement, and you, our supporters, are at the heart of that. Without you, our work in the UK and around the world would not be possible, so thank you. We want to ensure that everyone who joins our movement can see the difference they are making, and that they have a positive and inspiring experience with us, to ensure we can continue to be there for those who need us most.

Beautician Shahnaz (pictured), is learning to become an expert barista. She says: “I want to be an entrepreneur. I want to open my own business one day.”

Our shops

Our shops are part of the fabric of local communities. They connect people to our local services, and provide employment and skills opportunities, while raising funds for our work. Thanks to your generosity, and the work of our volunteers and staff, our shops had a record-breaking year in 2022, raising a staggering £7.2m profit, as well as an additional £1 million for the Ukraine Crisis Appeal.

We also secured and grew exciting new corporate partnerships, consolidating three warehouses into a combined corporate product and e-commerce operation. And we supported 24 young people through the Kickstart scheme, which supports 16–24-year-olds on Universal Credit, providing them with paid employment and skills development. This is a great example of how our shops offer additional value through local social enterprise initiatives.

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International Trust, to provide protection and
livelihoods programmes for conflict-affected
communities in the Middle East, and to
find long-term solutions for people
experiencing chronic hunger
across Africa.
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Working with young people

We explored the views of over 500 young people last year as part of our 24-month programme, ‘Strategy Through a Youth Lens'. We want to find out what young people think about our work and Strategy 2030, so we can better engage them in what we do and ensure they feel welcome in our movement. The project is funded by the Pears #iwill Fund, a partnership fund made up of Pears Foundation, The National Lottery Community Fund, and the Department for Digital, Culture, Media and Sport.

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British Red Cross Trustees’ Report and Accounts 2022

Our people

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Making our pay equitable

Our people

We want to empower and motivate our people to perform well, grow, and feel valued, recognised and rewarded for the difference they make, within a safe and inclusive culture.

We undertook a salary review last year to examine whether we were paying everyone a fair wage at the appropriate market rate. This has already resulted in wage rises across the organisation weighted towards those at the lower end of our pay scales, and this work is continuing.

Recruiting staff was a challenge in 2022, reflecting the worker shortages and high vacancy levels seen in the wider UK jobs market. We expect the pay review to help us attract and retain staff. It is incredibly important to us that we pay all of our staff wages that are fair and appropriate.

Listening to and developing our people

Last year we undertook our first staff survey in three years, and we are planning more frequent surveys so that our people can share their views.

Our award-winning youth engagement work

We were very proud last year to be given the Queen Elizabeth II Platinum Jubilee Volunteering Award for demonstrating 'outstanding work empowering and helping to support 16–25-year-olds'. Our youth engagement work encourages young people to support others through volunteering, youth social action and paid placements, and helps young people to develop their skills and confidence.

We also launched a Leadership Academy to help develop our people, and greatly improved our suite of learning and training opportunities.

Building a kinder future

Living our values

Last year we launched our Values in Action awards, to encourage our people to link our organisational values – being compassionate, courageous, dynamic and inclusive – with their actions.

Equity, diversity and inclusion

In June we launched our new equity, diversity and inclusion strategy. This will drive work in areas of leadership and culture, recruitment and progression, our services, data and insight, and our infrastructure to create a safe and inclusive environment for our people.

Improving our processes

We have started to redesign our processes and policies to improve the day-to-day experience of our people, help keep them safe and reduce the administrative burden on them. Early successes are: changes to our core HR system making it easier to book leave and find information on pay, the full implementation of the new volunteer expenses system, and an improvement to the quality of data we hold on staff to enable quicker decisions.

Our new dignity at work policy sets out the standard of behaviour we expect from all of our staff and volunteers, and we hope it will help support under-represented groups to join us and develop their career with us. We have also introduced anti-racism action plans, an anti-racism learning programme and a positive action programme.

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47 British Red Cross Trustees’ Report and Accounts 2022

Our planet

Carbon reduction data

Our carbon use increased in 2022. This was largely due to a growth in travel – both for teams to reunite after significant time apart, and for international flights to partners and projects after two years of restricted travel due to the pandemic. We also saw a rise in our use of utilities as many buildings opened fully for the first time since early 2020.

We are, however, committed to becoming a net-zero carbon emitter. We have embedded many of the ways of working during the pandemic to keep our carbon footprint from travel low, and are piloting a range of approaches for cutting carbon and waste throughout the organisation.

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Building a kinder future

We want to be a role model in sustainability by reducing our environmental impact, decarbonising our work, and learning and adapting alongside the wider Red Cross and Red Crescent Movement.

Repurposing IT equipment

We successfully piloted a scheme to repurpose our old IT equipment to help us reduce waste. This is now in place across the organisation. Mobile phone and workwear recycling schemes are also in trial to reduce landfill and associated greenhouse gas emissions, as well as ensure we align with regulations on the disposal of electronic goods.

Green Innovation Challenge

Two hundred and fifty people took part in our Green Innovation Challenge, putting forward 400 ideas, and demonstrating a real commitment to making environmentally friendly changes to the way we work. Ideas are being developed further for piloting in 2023.

Exploring the environmental impact of our work

We have begun to measure the environmental impact of our infrastructure, so we can understand where we can have most impact in reducing our carbon footprint. We have also started to explore how we might take a similar approach with the services we deliver. We have identified areas where we can test these ideas in 2023.

Becoming carbon net zero

We carried out research during 2022 to better understand what we need to do to become carbon net zero and the cost of doing so. Next steps include piloting options prior to scaling up to organisation-wide implementation.

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British Red Cross Trustees’ Report and Accounts 2022

Our priorities for 2023

Disasters and emergencies

Responding

As part of the world's largest humanitarian network and as the UK's leading voluntary sector emergency responder, we will:

Respond locally and globally when disaster strikes; working in collaboration with partners to help communities recover from crises and build resilience.

Continue to respond to the conflict in Ukraine, by leading the Movement’s cash assistance programme and directly supporting the Ukrainian Red Cross.

Co-chair the Voluntary and Community Sector Emergencies Partnership, strengthening the way charities and others in the UK work together to support people in crisis.

Improving We will:

Strengthen our surge models and build local capability through our partner National Societies, so that we are better equipped to respond to multiple large-scale emergencies in the UK and globally, particularly in the context of the climate crisis.

Develop our approach to building resilience and community empowerment in the UK and globally, that will see us work with communities, local authorities, partners, National Societies and governments before disaster strikes.

Explore further the human impact of the climate crisis, both in the UK and globally, so that we can increase understanding of the link between disasters, displacement and climate change; and advocate for action to lessen the human impact of climate-related disasters in the UK and globally.

Implement our new crisis and emergency response strategy, that will see us develop our services to meet the future challenges that we know we will face, working with communities and stakeholders across the UK.

Health inequalities

Responding We will:

Focus on those affected most by health inequalities in the UK and overseas, convening partners and connecting communities to support those in greatest need.

Continue to expand the breadth of our service delivery portfolio across the UK to reach even more people, using our insights to influence best practice and policy.

Promote access to health, food security and secure livelihoods in our overseas programmes, for the most vulnerable people caught up in conflict, affected by climate shocks and living in refugee camps.

Improving

We will:

Continue to diversify our UK portfolio of commissioned services, to reach even more people who are falling through the gaps in the health and social care system, with the intention of increasing support to those with greater complexity.

Use technology to pilot solutions such as ‘virtual wards’, ensuring people get the right care at the right time, while supporting the NHS to manage increasing pressures.

Build on our work to explore how we best work in communities in the UK in an integrated way, and focus our work where there is greatest need, through insight driven by understanding of the places and groups most impacted by health inequalities.

Continue our work as the co-secretariat of the All-Party Parliamentary Group on Tackling Loneliness and Connected Communities, alongside the Campaign to End Loneliness.

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British Red Cross Trustees’ Report and Accounts 2022

Our priorities for 2023

Displacement and migration

Responding We will:

Improving We will:

Continue our role as a key provider of global and local support and expertise, alongside our Movement partners, for those experiencing displacement and at critical moments on the journeys of those who are migrating.

Redesign our UK service model to recognise that we are supporting people with increasingly complex needs, including victims of trafficking and sexual and gender-based violence.

Work with National Society partners to build capacity to support people who are victims of, or at risk of, sexual or gender-based violence.

Continue to support refugees and people seeking asylum in the UK to navigate the legal system; live safely and free from destitution; reconnect with loved ones; and build the confidence and life skills to live and thrive in the UK.

Identify opportunities to improve access to healthcare for refugees and people seeking asylum in the UK.

Continue to amplify and value the voices of refugees and people seeking asylum, and to advocate with them and on their behalf so that they are treated with dignity and humanity.

Our movement: Our supporters are our foundation, whether you donate funds or volunteer your time. We want you, the generous supporters of the British Red Cross, to be diverse, to represent the communities we work in, and to have a great experience as part of our movement. And we want you to know that we are using your funds well. Over the next few years we will be delivering programmes that will transform our fundraising, marketing and volunteering so that people feel a sense of belonging to the British Red Cross. We want you to take action alongside us in ways that suit your lives, and to know that you are having an impact for causes that matter to you. We will continue to listen to your voices and act on your views.

Our people: In 2023 we will continue to move towards ensuring we pay people the Real Living Wage, not just the National Living Wage. We will invest in developing our people, improving our diversity, and redesigning our systems and processes so that our people can do their jobs well, feel they can progress and are fully supported.

Our planet: We will reduce our impact on the environment in 2023 by undertaking a number of initiatives. We will start to install LED lighting in our retail properties, working in up to 250 shops over three years. We will review our fleet so that we can start to replace these with emissions-free vehicles over the coming years. We will start to reduce our property footprint to ensure we are positioned where we are needed most, and ensure our buildings can be brought up to a good standard of energy performance in the coming years. We will work to reduce waste across the organisation, from increasing our recycling rates to implementing a paperless-office approach. And we will trial an environmental assessment tool being tested by Red Cross and Red Crescent National Societies in several countries.

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British Red Cross Trustees’ Report and Accounts 2022

Finance review

Finance

review

Overview

2022 was a record year for the British Red Cross with total income up 94% to £439.0m, driven largely by the generosity of our supporters in response to the crisis in Ukraine.

The organisation’s overall surplus for the year was £58.8m (2021: deficit £1.3m), comprising a deficit on general funds of £11.9m (2021: deficit £1.2m) and a surplus on restricted funds of £70.7m (2021: deficit £0.1m).

Our key role as the UK’s leading voluntary sector responder is to connect people’s kindness with those in crisis. The British Red Cross provides impartial support based on need and nothing else. Our offer of support covers three areas – disasters and emergencies, health inequalities and displacement and migration. These key objectives are funded from the resources shown below. We also detail how those resources have been expended in achieving those key objectives.

In 2022 we continued to invest in our Fit for the Future programme to ensure we create an efficient and agile organisation. This investment will continue into 2023 with benefits expected to deliver a balanced annual position on unrestricted income and expenditure by 2025.

The British Red Cross remains in a stable and sustainable financial position at the year-end despite ongoing economic and regulatory challenges and the impact of high inflation and increasing energy costs.

----- Start of picture text -----
Income
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£439.0m
Income
Donations 56.9%
Retail 7.8%
Legacies 8.4%
Grants 13.9%
Contracts and fees 11.1%
Other 1.9%
----- End of picture text -----

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Figure 1.
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Total income for the year was £439.0m, up £212.5m from the 2021 income of £226.5m. This increase was primarily due to the receipt of oneoff grants, donations and corporate partnership contributions relating to the Ukraine crisis.

Fundraising

Public donations, appeals and fundraising was up £134.3m to £168.5m driven by the generosity of our supporters, partners and the public in response to our Ukraine appeal. Financially, this was one of the most successful campaigns that the British Red Cross has ever run and reflects our position as the world’s emergency responders. The exceptional levels of income generated by the Ukraine appeal will be utilised in support of the Ukraine crisis in the years to come.

We also saw a 15% increase in unrestricted income to £88.3m, driven by one-off donations and appeals as people continued to show their support for the organisation through challenging economic circumstances. This offset a small regular giving decline of £0.6m (2%) reflecting sector wide decreases in regular giving.

Income from legacies in 2022 held up well at £37.0m for the year, an increase of £3.2m versus 2021.

Social enterprises

Retail income was up £7.4m to £34.4m as stores continued their strong recovery from the pandemic, with income up £5.0m (17%) on pre-pandemic (2019) figures. Results show a high level of resilience against the cost-of-living crisis with growth underpinned by the introduction of innovative products, including ongoing partnership with Inditex as well as increased footfall and a broader consumer shift to sustainable and affordable retail options.

Charitable activities

Our first aid and crisis education work showed strong recovery as we saw corporate partners return to the office and the associated growth in training requirements. We also benefitted from the lifting of capacity constraints on delegate numbers and the return to in-person training. This drove a £3.6m increase in income to £19.3m compared to 2021, which is £1.7m higher than 2019 (pre-pandemic) income.

Our contracted support for individuals between home and hospital provided income of £38.5m, up £3.5m since 2021, driven primarily by growth in commissioned contracts.

The sources of total income for the year of £439.0m are shown in figure 1.

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Expenditure
Figure 2.
£366.7m
Expenditure
Fundraising and
retail, excluding
support costs 16.4%
Support costs 10.7%
Charitable activities,
excluding support
costs 72.9%
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Charitable activities
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Figure 3.
£300.1m
Charitable
activities
Crisis response 7.4%
First aid and crisis education 7.2%
Refugee support and migration 8.1%
Support between home and hospital 19.4%
International 57.9%
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55 British Red Cross Trustees’ Report and Accounts 2022

Finance review

Total expenditure for the year of £366.7m is shown in figure 2. This comprises £300.1m spent on charitable activities (shown in figure 3) and £66.6m expenditure on the cost of raising funds.

Overall, 58% (£173.7m) of our charitable expenditure supported our international emergency and response work, with a large proportion focused on the initial response to the Ukraine crisis. We will continue to provide support for the Ukraine crisis in future years.

Fundraising expenditure is up £13.0m to £36.1m driven by direct costs in support of building the momentum around our Ukraine appeal. The additional income generated from this activity was in excess of our historic return on investment in fundraising activity and showed the value of well-crafted campaigns to harness the full value of public support.

Charitable expenditure includes significant grants to our Movement partners in relation to the Ukraine crisis, with £55.3m granted to ICRC as they played a critical role as some of the first responders to support extracting individuals caught in conflict zones as well as £70.3m to the IFRC who co-ordinated support with partner societies including the Polish and Ukrainian Red Cross.

Our unrestricted expenditure is up £24.5m (15%) driven in part by growth in income generating activity (support between home and hospital, and first aid activities) as well as inflationary pressure on energy costs and salaries. Additional costs have been largely absorbed by passing relevant costs onto our customers (for income generating activity) or efficiencies delivered through our Fit for the Future programme including reductions in third party expenditure.

Support costs are up 9% (£3.1m) compared to 2021 which is below reported CPI rates and accounts for salary increases and investments in data security. These costs will continue to fall in real terms (adjusted for inflation) as investments in the Fit for the Future programme pay back and will ultimately support the organisation in delivering a balanced annual position in which our unrestricted income meets or exceeds unrestricted expenditure from 2025 onwards.

Reserves

Total reserves at the year end were £256.9m (2021: £198.1m), comprising free reserves £48.8m (2021: £48.3m), restricted funds £125.3m (2021: £54.6m), unrestricted funds held as tangible fixed assets £50.8m (2021: £59.7m), defined benefit pension scheme fund £9.4m (2021: £15.8m) and designated funds £22.6m (2021: £19.7m).

Our reserves policy focuses on free reserves, as these are the reserves held at the discretion of the trustees. The policy ensures our work is protected from the risk of disruption at short notice due to a lack of funds, while at the same time ensuring we do not retain income for longer than required. The reserves policy is kept under regular review and target levels are adjusted as assessments of risk and other factors develop or change.

The current free reserves range approved by the board of trustees is £40m-£50m, which is reviewed each year to take account of both internal and external factors.

The reserves range recognises the current risk, particularly around our income streams, as well as the uncertainty in the wider economic environment. Key areas considered by the trustees in determining reserves levels include the financial impact of risks, inflationary pressures on our cost base and required levels of working capital.

Our free available reserves at the year-end of £48.8m represented just over three months’ worth of general funds expenditure.

The trustees increased designations by £2.9m of free reserves in 2022 taking the total designation to £22.6m. These funds will be spent on several projects, including work in the Sahel, Nepalese health inequalities and the Kenya hunger crisis, while also making critical investments in customer relationship management software and implementing our Fit for the Future programme. In 2023 we will also be investing in LED lighting within our retail stores to lower our carbon impact while improving cost efficiency.

Financial projections indicate that general reserves are forecast to remain within the agreed policy range for the next year.

The trustees are satisfied with this position.

Investments

Our overall investment objective is to generate a positive return, while maintaining the capital value of investments in real terms over the long term. The British Red Cross does not directly or indirectly invest in companies with a noticeable interest in trading in or manufacture of arms or in the manufacture of tobacco products or in extractive fossil fuels.

An investment sub-committee of the finance and audit committee regularly reviews our investment portfolio and investment policy. Our investments are divided into long, medium, and short-term investment pools. The long and medium-term investments in our fixed and current asset investment portfolios are spread over a number of funds. The aim of long term funds is to preserve the value of the funds in real terms over the longer term. The aim for medium term funds is to preserve the value of the funds in nominal terms.

The ongoing conflict in Ukraine, the rise in the cost of living and the UK government budget statements in September 2022 all negatively impacted financial markets in 2022. As a result, the net investment loss incurred on our investments in the year was £6.8m (2021: Gain £2.3m). Our fixed asset investment portfolio generated a percentage annual loss for the year of 9.5% (2021: Gain 3.6%). This investment loss is unrealised, as the investments are held for the longer term and a realised gain or loss only occurs when investments are sold.

Despite the overall investment losses incurred for the year, the value of our longer-term investments as at 31 December 2022 still show an overall gain of £4.0m (£5.6m as at 31 January 2023) compared with the original cost of those investments. The value of our longer-term investments at the year end was in excess of the inflation adjusted cost of those investments and

so the investment objective of maintaining capital values in real terms over the longer term was achieved.

The investment sub-committee has decided to undertake a review of long- and medium-term investments and investment managers, with the aim of ensuring the best courses of action are taken to continue to meet the investment objectives while maintaining the capital value of investments in real terms over the long term. This work is expected to conclude in 2023.

Going concern

Financial forecasts for the next three years project that the British Red Cross has sufficient cash and other resources to continue to operate for the foreseeable future. These forecasts are prepared utilising sensitivity analysis and stress testing of assumptions and outcomes to determine the potential impact of different economic and similar risks. Robust monitoring and mitigation processes are established to enable a rapid reaction to any material detrimental impacts from those risks. The British Red Cross’ investments are held in sufficiently liquid assets to ensure easy access to resources if needed. For these reasons, the board of trustees continues to adopt the going concern basis of accounting in preparing the accounts.

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British Red Cross Trustees’ Report and Accounts 2022

Charities

(Protection and Social Investment) Act 2016 statement

Fundraising approach

2022 was an extraordinary year for fundraising at the British Red Cross. We continued to feel the impact of the pandemic, responded to the Ukraine crisis with our largest emergency appeal in history and began to adapt to the change to the rise in the cost of living to ensure that our people, and the people we support, are protected over the long-term. We are very grateful for the overwhelming support we received from our supporters, through a range of channels including face-to-face, TV, direct mail, and online; and from philanthropists, corporate partnerships, trusts and foundations and institutional funders. Your support allowed us to continue to deliver our services, during a remarkable and challenging year.

Fundraising standards

We are members of the Chartered Institute of Fundraising (IOF) and registrants of the Fundraising Regulator, and as such abide by the Code of Fundraising Practice. We abide by the Fundraising Regulator’s Fundraising Promise, and are committed to ensuring our fundraising is open, honest, legal and respectful. In line with our undertaking signed with the Information Commissioner’s Office (ICO), we operate an ‘opt-in’ model of freely given, specific, informed, unambiguous consent for live telephone marketing calls to individuals, refreshed every 24 months.

Fundraising on our behalf

We engage members of the public both faceto-face and over the telephone by discussing ways in which they can support us, appropriately and proportionately. We require any professional fundraising agencies working on our behalf to adhere to our fundraising standards and this is enshrined in our contracts with them.

We work with a number of strategic corporate partners who support our work through financial and non-financial donations, as well as employee and customer fundraising. We also receive oneoff support from companies, particularly as part of our emergency appeals. Some of our corporate partners sell goods or services and donate a proportion of the sale price to us. These arrangements are governed by legal agreements in line with current consumer and charitable law. Our corporate partnerships are also subject to our ethical policy.

Monitoring of fundraising activities and protecting people in vulnerable circumstances

We have a set of standards and principles that we require all professional fundraisers working on our behalf to adhere to when delivering fundraising campaigns face to face or over the telephone. These standards are enshrined in our Dialogue Fundraising policy which was endorsed and approved by the Ethical Fundraising and Quality Assurance Committee of the board of trustees. They are underpinned by a robust quality assurance programme that seeks to ensure these campaigns adhere to all relevant sector legislation and regulation, and that conversations with the public strive to leave them feeling informed, valued and inspired.

The British Red Cross does not tolerate the use of language or behaviours that intentionally

mislead or seek to unduly influence people or make use of subterfuge or misrepresentation. We are committed to making sure all fundraising engagements adhere to the guiding principles of the Code of Fundraising Practice in being legal, open, honest and respectful.

We are committed to ensuring that we treat the public sensitively and respectfully at all times, taking special care to protect people who may find themselves in vulnerable circumstances. Our fundraiser training contains a section dedicated to making fundraisers aware of the signs of potential vulnerability in anyone they speak to on our behalf, as well as the steps we expect them to take on the rare occasions when they do have concerns.

This approach has been developed in consultation with British Red Cross safeguarding staff and is in line with the requirements of the Charities (Protection and Social Investment) Act 2016, the Mental Capacity Act 2005, as well as with the IOF’s Treating Donors Fairly Guidance, and the Direct Marketing Association’s Guidelines for Dealing with Vulnerable Consumers.

Complaints

We’re always sorry to receive complaints relating to our fundraising, as we’re keen for all our supporters to have a positive experience engaging with us. We understand, of course, that some of our activity may invite expressions of dissatisfaction, which we will always record in order to improve our fundraising. Complaints, however, will only be recorded in respect of situations where there has been a potential or actual breach of the fundraising code, a lapse in our high standards, or a concern raised where an investigation has been instigated. In 2022 we received 301 such complaints. This was a rise on the previous year, proportional to the increase in our fundraising activity. No complaints were escalated to the Fundraising Regulator.

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British Red Cross Trustees’ Report and Accounts 2022

Safeguarding

Safeguarding at the British Red Cross is how we prevent and respond to concerns of abuse, exploitation, and harm to children, adults and communities who come into contact with us or our partners.

Our safeguarding activities span the UK and much of the world, within the British Red Cross and across the International Red Cross and Red Crescent Movement, with government and sector partners. As an organisation we continually work to improve our safeguarding maturity, as the field is complex and continues to evolve.

We recognise our first responsibility is to ensure our safeguarding systems and culture work for those we serve directly, to keep them safe from abuse or harm. We also recognise that we are part of the International Red Cross and Red Crescent Movement and the aid we enable internationally is

delivered through the network. Therefore, our responsibility goes beyond that of our own national institution and concerns those we fund and those who share our emblem globally. We continue to work with the IFRC, ICRC and partner National Societies in Africa, Asia, Middle East and North Africa and Ukraine on global, national and local initiatives to promote safeguarding, including prevention and response to sexual exploitation and abuse (PSEA) and child safeguarding.

In the past 12 months, we have strengthened our safeguarding provision by:

Updating the responsibilities for our safeguarding lead with the board of trustees and appointing a new representative.
Restructuring the team to increase safeguarding development capacity.
Consulting with key internal stakeholders to further strengthen our safeguarding policy, which will be published in 2023.

Additionally, safeguarding has been engaged in the following activities:

Ukraine

We provided direct support to multiple UK government departments on policies and procedures for Ukraine-related programmes to ensure safeguarding needs were a central consideration.
-
We appointed a dedicated Ukraine safeguarding Advised internal and Movement partners on best adviser (who supported over 50 Ukrainian families practice in supporting unaccompanied children in with safeguarding concerns) and have recruited a relation to their rights. migration safeguarding specialist for Ukraine - Given safeguarding guidance to government
to work directly with our family reunion service.
Given safeguarding guidance to government departments working on various migration-related programmes, including the Afghan Relocations and Assistance Policy (ARAP).
We co-ordinated multi-level support for a group of Ukrainian children with life-limiting medical vulnerabilities.
Provided due diligence on a number of contracts, including enabling subcontracted partner organisations to raise their safeguarding standards.
We deployed a team member to strengthen the Ukraine operation as the IFRC’s first ever dedicated safeguarding delegate. The delegate co-ordinated with partners (internal and external to the Movement) to identify safeguarding risks and supported with the integration of safeguarding minimum standards.
Offered learning opportunities through direct support to front-line and management teams, e-learning modules and Safeguarding Week events. Our Safeguarding Week was wellattended by internal staff and volunteers, as well as colleagues from partner National Societies around the globe. Content covered an overview of our safeguarding strategy, issues in international safeguarding, the Convention on the Rights of the Child, and how to work with situations of suicide and domestic abuse, two of our most commonly faced issues in our UK operations. Our international safeguarding development adviser also provided in-person safeguarding training to the Southern and Eastern Africa Regional team. Additionally, we supported operational teams to significantly increase their engagement with mandatory and core safeguarding training, doubling rates of volunteer engagement on mandatory safeguarding training and moving staff core safeguarding completion rates from 10% at the beginning of the year to 70% by the end.

Beyond our Ukraine-specific work we have:

Provided safeguarding advice and assurance to 1,623 reported incidents, across our UK and international work. Of the 1,623 cases reported in 2022, 14 were identified as potential serious incidents, four of which met our serious incident criteria and have been appropriately reported to the relevant external bodies.
Worked in close collaboration with our refugee support, restoring family links, advocacy and professional services teams to improve the situation for those who have undertaken channel crossings to get to the UK. We have provided direct safeguarding guidance and support to multiple government departments and advised our teams to enable them to support service users. We co-ordinated and delivered a reunification service by utilising our various Movement and government networks across borders.
Reviewed and updated the roles and responsibilities of safeguarding officers across the organisation. The overall purpose of safeguarding officers is to develop an understanding of safeguarding in the organisation, promote good safeguarding practice and raise awareness within teams and with partners, working within the framework of our safeguarding policy and procedures. We have also allocated international
Contributed to evolving national work on age disputes and unaccompanied children, engaging with government departments and other third sector organisations involved in the migration and children’s sectors.

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British Red Cross Trustees’ Report and Accounts 2022

Safeguarding

safeguarding officers to cover each of the global regions we work in.

Provided survivor liaison training to 21 staff from across the organisation. The role of a survivor liaison is a staff member with the primary responsibility of communicating with and supporting a colleague involved in a traumatic incident.
Implemented the inter-agency misconduct disclosure scheme in the international directorate. We are also actively working together with other agencies to support the development of employment cycle initiatives, including the Aid Worker Passport/Registration scheme and Project Soteria, which is an Interpol project aimed at preventing perpetrators of sexual exploitation, abuse and harassment from working in the aid sector.
Driven forward the practical implementation of the IFRC’s Global Safeguarding Action Plan through provision of specialist technical support and £300,000 in grants to partner organisations in the IFRC network. For example, we:
Funded and provided technical support for three IFRC regional safeguarding coordinators and six safeguarding staff in National Societies in Africa.
Worked with partner National Societies to develop or strengthen their policies, structures, systems and safeguarding culture. We provided direct assistance including safeguarding assessments and training for leadership and safeguarding focal points. We facilitated peer learning and support for safeguarding focal points, including a simulation of practical skills for responding to safeguarding concerns.
Enabled the development of a Safeguarding Hub including numerous tools, resources and case studies targeted for National Society safeguarding focal points. The Hub is a crucial resource for the mainstreaming of safeguarding with National Societies in the IFRC network.
Worked to establish a safeguarding register to bolster safeguarding in future emergency operations by creating a pool of professionals ready to deploy at short notice to fulfil safeguarding activities and actions in emergency response, as well as providing surge support for non-emergency contexts. This will build on our successful first IFRC safeguarding deployment to Ukraine.

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British Red Cross Trustees’ Report and Accounts 2022

Risk

Risks

Risk management framework

They have also reviewed the risk framework and risk appetite of the organisation to ensure its continued appropriateness, and regularly reviewed the corporate risk register during 2022.

The British Red Cross is exposed to a range of risks through both the work we do to deliver our mission and the nature of our operational environment, particularly in the context of our work overseas. We have a risk management framework in place to ensure risks are identified, assessed, managed and actively monitored. This is supported by a risk register in each of our directorates and an overarching corporate risk register, which sets out our top risks. Risk management also forms part of our strategic and business planning processes.

Committees of the board, along with other internal steering groups, provide regular in-year oversight of specific risks. In addition to the trustees’ oversight, the corporate risk register is reviewed by the executive leadership team and submitted quarterly to the board’s finance and audit committee, and risk and assurance committee.

The ‘Going concern’ section of the finance review describes how key risks are incorporated in the going concern assessment undertaken by the trustees.

The trustees have considered risk by assessing our strategic objectives, and with particular regard to the rise in the cost of living and Ukraine crises.

Principal risks and uncertainties faced by the British Red Cross and how we are managing them

We have summarised our principal risks in four main categories: strategic, financial, operational and compliance.

Mitigating action

Risk theme Risk

Strategic

We are unable to attract, develop, and retain the staff and volunteers we need to deliver our strategy and services.

Implementing the new people strategy including talent growth and people experience
Working to continuously improve the volunteer journey
Responding to address engagement and wellbeing survey feedback from staff and volunteers

Our strategy and operations are not fully aligned, and we are unable to deliver change effectively.

Implementing the new operating model
Cross-functional collaborative working groups for strategy pillars
Delivery of change governed through a Strategic Change Programme Board
- Independent assurance of key change programmes

Risk theme

Financial

Operational

Compliance

Mitigating action

Risk

We do not have the funding we need to deliver our strategy and protect our future.

Revised fundraising and supporter engagement strategy in response to Ukraine
Ongoing programme to diversify income and deliver new and sustainable funding streams
Ongoing programme to realise efficiencies in our cost base
Management of costs within budget and continuous monitoring of financial performance
Counter-fraud framework in place

Theft, fraud, bribery, corruption or inadequate control diverts funds from charitable purposes.

Independent concern-raising (whistleblowing) system in place
Clear organisational Code of Conduct
Independent internal audit programme
Due diligence process for international partners
Capacity-building programmes with partner Red Cross and Red Crescent National Societies
Ukraine Strategic Coordination Group and Major Programme Boards provide governance oversight for use of funds

Incidents occur that negatively impact operations, (including cybersecurity, health, safety and security and safeguarding) and/or cause harm to people, and/or damage our reputation.

Policies and procedures framework
Regular training and awareness-raising campaigns
Regular risk assessments
Independent concern-raising (whistleblowing) system in place
Clear organisational Code of Conduct
Specialist assurance functions
Compliance monitoring e.g., health and safety inspections, IT penetration testing
Incident management processes
Business continuity plans

Changes in regulation (e.g. - Close monitoring, scenario planning, and engagement with the impact divergence following the UK’s of EU exit and other regulatory changes exit from the EU) or charity sector - Continuous review of compliance frameworks, including policies guidance (e.g. the fundraising and procedures code) negatively impact our strategy and activities.

Close monitoring, scenario planning, and engagement with the impact of EU exit and other regulatory changes

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65 British Red Cross Trustees’ Report and Accounts 2022

Governance

Introduction

The British Red Cross was founded in 1870 and incorporated by Royal Charter in 1908.

A supplemental Royal Charter took effect on 1 January 1998, which was revised by Her Late Majesty Queen Elizabeth II in Council on 17 July 2003.

The governing instruments under which we operate comprise this revised charter, the standing orders which set out our rules of governance, and agreed internal policies.

Our charitable objectives are to provide assistance to victims of armed conflict and to work for the improvement of health, the prevention of disease, and the prevention and alleviation of human suffering in the UK and throughout the world.

The British Red Cross Society is registered as a charity with respective regulators in England and Wales, Scotland, Jersey, Guernsey and the Isle of Man.

Our board of trustees

The British Red Cross is governed by a board of trustees. The board’s role and functions are laid out in our Royal Charter, supplemented by standing orders which set out our rules of governance.

The board has ultimate legal responsibility for our organisation and works to ensure good governance, with the help of its committees.

It is responsible for agreeing our overall strategic direction and is our highest decision-making body. The board ensures that as an organisation we are effective in

working towards achieving our vision, using our resources to maximum effect and upholding our fundamental principles and values.

The board can comprise up to seven elected members (chosen from our active volunteer base), and up to six co-opted members appointed by the board (which include the roles of chair and treasurer). Members can serve up to two terms of four years each. They are all unpaid volunteers. Reasonable expenses are reimbursed, consistent with our travel and expenses policy published on our website. The board meets at least four times a year.

Trustee attendance at board meetings in 2022 was:

April: 83% June: 100% September: 82% December: 73%

The board is committed to ensuring that governance arrangements are effective and relevant, and that the board members reflect the communities we serve. A governance and nominations committee oversees trustee recruitment and a thorough induction process, including mandatory training, is in place to effectively onboard trustees. The ongoing development of our trustees is informed by regular trustee appraisals and is delivered through a mixture of service visits, information sessions and training.

The board can delegate responsibilities to various committees authorised to make decisions on its behalf, providing it with assurance that detailed attention and scrutiny are being afforded to important strategic issues.

Our committees include: the finance and audit committee which monitors and advises on financial management and internal and external audit matters; the UK solidarity fund, which oversees the handling of public funds donated to support people affected by terror attacks in the UK; and the risk and assurance committee which ensures that significant operational and compliance risks, including health, safety, security and safeguarding events are identified, assessed, managed and monitored. See a full list and detailed remits of our committees. Committees can also make recommendations to the

board for approval. Although decision-making may be delegated to committees, the board collectively retains ultimate responsibility for all decisions taken. The chair, therefore, periodically reviews the structure and composition of board committees to ensure they remain fit for purpose.

As part of our commitment to continuous improvement and following best practice, we seek to complete an external review of our governance structure and committees every three or four years. This was last conducted in 2018 and an action plan has since been implemented. Our last external governance review confirmed that governance arrangements at the British Red Cross met the requirements of the Charity Governance Code in all important matters. We continue to use developments in governance good practice, including the Charity Governance Code and the Code of Ethics, as tools to improve and drive ongoing change in the governance arrangements of the charity.

Our next governance review is underway and will be completed in early 2023. In between these periodic external reviews, we also complete an annual governance health check to ensure we are setting and achieving sector-leading standards of governance.

Terms of reference for our committees and key corporate policies are published on our website in the interests of transparency and accountability.

The board works closely with the executive leadership team, which is responsible for managing the day-to-day running of the organisation. The executive leadership team meets twice a month.

The British Red Cross operates in nine British overseas territories. Included in the British Red Cross group accounts are the accounts of the four overseas entities, which are locally incorporated. These are the Bermuda Red Cross, the Cayman Islands Red Cross, the British Virgin Islands Red Cross and the Turks and Caicos Islands Red Cross, and one related trust, the Bermuda Red Cross Charitable Trust.

They are accounted for as subsidiaries, in accordance with the Statement of Recommended Practice (SORP). The Anguilla Red Cross, the Falklands Islands Red

Cross, the Gibraltar Red Cross, the Montserrat Red Cross and the St Helena Red Cross are accounted for as branches, in line with the SORP.

Also included in the group accounts are the accounts of Britcross Limited, a wholly owned trading subsidiary which donates its trading profits to the British Red Cross.

The British Red Cross is a prominent member of the International Red Cross and Red Crescent Movement, with volunteers and staff contributing to a number of initiatives within the International Federation of the Red Cross and Red Crescent Societies, the International Committee of the Red Cross, and 192 Red Cross and Red Crescent member societies. The British Red Cross served two consecutive terms on the International Federation of the Red Cross and Red Crescent Governing Board, ending in June 2022.

The British Red Cross is also a member of the Disasters Emergency Committee (DEC), an umbrella organisation that brings together 15 leading UK aid charities in times of crisis. With the support of media and corporate partners, the DEC forms a unique collaborative hub that is able to quickly and effectively launch appeals and raise funds to tackle some of the world’s most devastating crises.

Trustees’ responsibilities

The trustees are responsible for preparing the trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102: the financial reporting standard applicable in the UK and Republic of Ireland.

The law applicable to charities in England, Wales and Scotland requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity, and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

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67 British Red Cross Trustees’ Report and Accounts 2022

Governance

observe the methods and principles in the charities SORP;
make judgments and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Royal Charter. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps to prevent and detect fraud and other irregularities.

The trustees’ responsibilities also extend to the ongoing integrity of the financial statements. These are published on our website in accordance with UK legislation.

The trustees have applied the Charity Commission guidance regarding connections to a non-charity and confirm that they have addressed the risks of any connection. They regularly monitor the connections to non-charities to ensure that the charity’s resources are not applied to advance any non-charitable interest.

Modern slavery

As a humanitarian organisation, our aim is always to prevent and alleviate human suffering in the UK and throughout the world, to protect life and health, and to ensure respect and dignity for all people. We are committed to the prevention of modern slavery or human trafficking in our supply chains.

Our ambition for our continuous improvement plan is to completely eradicate modern slavery in any part of our operations. In accordance with the requirements of the Modern Slavery Act, we publish an annual slavery and human trafficking statement.

The statement sets out our commitment to preventing modern slavery, including steps we will take to address risks of modern slavery in any part of our business or supply chain, and is available on our website.

Gender pay reporting

We are committed to reducing and ultimately eliminating our gender pay gap. As of April 2022, which reports on results as at April 2021, the mean difference between the average hourly pay of women and men at the British Red Cross decreased slightly from 11.6% in 2020 to 11.5% in 2021. The median difference, which excludes key anomalies, continued to drop from 4.4% in 2020 to 4.3% in 2021.

Overall, this is good news and puts us in a positive place beside those in our sector, and within the market more generally. At the British Red Cross, we challenge ourselves every day to live our values; to be: courageous, dynamic, compassionate and inclusive.

The overarching driver for the gender pay gap continues to be the representation of women in senior roles where pay on average is higher. As of April 2022, 21% of women employed by the British Red Cross were in Level 4 and above roles in comparison to 29% of male employees meaning more women were occupying lower paid roles and thus reducing the average pay for a female within the British Red Cross in comparison to the average pay for a male. This is further exacerbated by the occupancy of part time roles which tend to be in lower paid roles with 38% of females employed by the British Red Cross in a part time role in comparison to 27% of males.

A robust action plan was introduced in 2021 and is reviewed annually to ensure actions remain focused on our aim to close the gender pay gap. This plan has seen us: advertise role locations as UK flexible wherever possible; introduce a new talent management process where an objective and challenging calibration process ensures we have a balanced view of our internal talent;

and introduce a mentoring scheme with mentors tailored to colleagues’ individual circumstances.

A continued push to close the gender pay gap remains a key focus for the organisation and as such underpins the development of pay and benefits at the British Red Cross that will continue to ensure equity across the organisation. We know inclusion goes beyond gender and is about whether you feel a sense of belonging and can be your authentic self at work, whoever that might be. As a result, we have started work to expand our reporting to include other characteristics including ethnicity.

More information on how we are seeking to reduce the gender pay gap is available on our website.

Remuneration policy

The British Red Cross employs nearly 4,000 staff working in the UK and overseas. The aim of our remuneration policy, which applies to all employees, is to offer remuneration that is fair and appropriate for the roles people perform and the responsibilities they undertake to deliver our charitable aim of refusing to ignore people in crisis. We employ people whose skills and competences are in demand in a variety of sectors including the health service, local government and other charities. They require the same levels of professional and occupational qualifications and experience as staff working in these sectors.

The British Red Cross generally expects to pay at a level comparable to that in the not-for-profit and charity sectors. In senior positions this can result in remuneration levels that are below those for similarsized organisations in the private sector and some areas of the public sector. Information on the grading structure, maximum and minimum remuneration levels for each grade, and all benefits (including pension) are available to all employees. The levels of salary available, together with other benefits such as annual leave and pensions, are generally reviewed annually. Inputs to the review include: the financial performance of the British Red Cross; information on staff turnover and the pay and benefits in organisations employing comparable workers; organisation budgets and annual

plans; and our ambition to be a sustainable and high performing organisation. Our overall approach to remuneration is based on three key principles: fairness, competitiveness and sustainability.

Annual salary review

In 2022 the British Red Cross implemented two pay awards, which saw our highest investment in colleague pay to date and provided pay increases across the year ranging from 3% to 11%, with our lowest paid colleagues receiving the highest percentage. In both pay awards a mid-point approach was used which continued to facilitate the balancing of salaries within each pay range, rather than gaps widening within ranges, potentially for the same role. The additional investment in pay during 2022 helped our organisation to continue to move closer to ensuring we pay our people the Real Living Wage, not just the National Living Wage.

The organisation has acknowledged that a more targeted approach to specific job families, to ensure market competitiveness, is needed and therefore benchmarking has been completed to assist with our desire to be an employer that is fair, provides competitive salaries to our people and is financially sustainable for our organisation.

Pension scheme

The British Red Cross operates a defined contribution pension scheme, to which all eligible employees are auto-enrolled. Anyone who does not qualify automatically in this way is able to opt to join the pension scheme at any time. With effect from April 2020, the minimum level of contributions required stayed at 8% of eligible earnings, of which the British Red Cross elects to pay half, rather than the minimum of 3%.

A full review of pension providers commenced in 2022 as part of the pay and benefits review, with an outcome due in 2023.

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69 British Red Cross Trustees’ Report and Accounts 2022

Governance

The following details relate to the executive leadership team as at 31 December 2022:

Job title	Key areas of responsibility	Annual pay 2022	Annual pay 2021	Pension entitlement
Chief executive Chief fnance offcer Chief operating offcer	Leading the organisation, which has an annual income of over £430m employs nearly 4,000 staff and 12,000 volunteers, and delivers services and programmes in the UK and globally. Responsible for fnancial leadership of the organisation and the performance of the social enterprises. Responsible for the strategy and management of internal professional and operational/shared services, technology, data, property and facilities and our staff and volunteers.	£186,661 £153,111 £149,151	£181,224 £148,652 £144,807	GPP ³ GPP ³ n/a
Executive director	Responsible for developing and delivering cause-aligned	£139,050 ¹	n/a	GPP ³
of UK operations	products and services to support those at greatest risk in the UK.
Chief supporter offcer	Responsible for supporter marketing and mass engagement, high value fundraising and ensuring effective suppporter	£132,065	£128,219	GPP ³
	product development, fundraising innovation and a rewarding
	supporter experience.
Executive director of	Responsible for our corporate strategy, cause coordination,	£126,652 ²	£122,876	GPP ³
strategy, advocacy	innovation direction and performance management against
and communications	targets and outcomes. Driven by insight and analytics, and
	communicated through marketing, media, policy research
	and advocacy.
Executive director,	Responsible for supporting the delivery of our international	£125,794	£122,130	GPP3
international	programmes and partnerships, humanitarian cash
	assistance, international humanitarian law and policy.

¹ The executive director of UK operations commenced employment in this position on 1 April 2022
² The executive director of strategy, advocacy and communications left the British Red Cross’ employment on 31 December 2022

³ GPP - Group Personal Pension Plan. The British Red Cross matches an employee's contributions to their personal pension fund, to a maximum of 6% of basic salary. This can be achieved through salary sacrifice and the British Red Cross pays half of the employer's national insurance contribution saved as a result to the individual's fund. The chief operating officer has opted out of this pension scheme.

Public benefit

Responsibilities of the remuneration committee

The British Red Cross constitutes a public benefit entity as defined by FRS 102. The board of trustees has given regard to the legislative and regulatory requirements for disclosing how our charitable objectives (as set out in our Royal Charter) have provided benefit to the public. The board of trustees has complied with the duty set out in section 17 of the Charities Act 2011 and that set out by the Office of the Scottish Charity Regulator in the Charities and Trustee Investment (Scotland) Act 2005. This report outlines how our achievements during 2022 have benefitted the public, either directly or indirectly.

The board of trustees has a remuneration committee with the following responsibilities:

- To recommend to the board for adoption the broad salary policy, pay structure and changes to terms and conditions for the organisation.

- To receive and agree recommendations from the chief executive, for salary and other benefit changes, for all members of the executive leadership team, where market forces and other matters dictate the need.

The chair of the board of trustees determines salary and other benefit changes for the chief executive, where market forces and other matters dictate the need, in consultation with the remuneration committee.

On behalf of the trustees,

The chief executive attends all remuneration committee meetings but withdraws from meetings when their own remuneration is discussed.

Elizabeth J Padmore Chair of the board of trustees 16 May 2023

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British Red Cross Trustees’ Report and Accounts 2022

Auditor's report

Auditor’s report

Independent auditor’s report to the trustees of the British Red Cross

Report on the audit of the financial statements

Opinion

In our opinion the financial statements of the British Red Cross (the ‘charity’) and its subsidiaries (the ‘group’):

give a true and fair view of the state of the group’s and the parent charity’s affairs as at 31 December 2022 and of the group’s and the parent charity’s incoming resources and application of resources for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”; and
have been prepared in accordance with the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006.

We have audited the financial statements which comprise:

the consolidated statement of financial activities;
the consolidated and charity balance sheets;
the consolidated cash flow statement; and
the related notes 1 to 26.

The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial

Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report.

We are independent of the group and of the parent charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Standard’s (the ‘FRC’s) Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s and parent charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the trustees’ report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charity or to cease operations, or have no realistic alternative but to do so.

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British Red Cross Trustees’ Report and Accounts 2022

Auditor's report

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 151 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with those Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

We considered the nature of the group’s industry and its control environment, and reviewed the group’s documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management, internal audit and the trustees about their own identification and assessment of the risks of irregularities, including those that are specific to the group’s business sector.

We obtained an understanding of the legal and regulatory frameworks that the group operates in, and identified the key laws and regulations that:

- had a direct effect on the determination of material amounts and disclosures in the financial statements. These included the Charities Act, Charities (Accounts and Reports) Regulations 2008, Health and Safety Act, employment law, pensions legislation, tax legislation; and

do not have a direct effect on the financial statements but compliance with which may be fundamental to the group’s ability to operate or to avoid a material penalty. These included the Charity Commission for England and Wales (Charity Commission) regulations, the Scottish Regulator (OSCR) regulations, fundraising regulations, AntiMoney Laundering Regulations (including Proceeds of Crime Act 2002 and Terrorism Act 2000) and Bribery Act, Slavery Act.

We discussed among the audit engagement team including relevant internal specialists, including pension and IT specialists regarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

As a result of performing the above, we identified the greatest potential for fraud in the following areas, and our specific procedures performed to address them are described below:

Valuation, accuracy and completeness of accrued legacy income: the income is recognised on a receivable basis when the charity is entitled to the legacy, receipt is probable and the value can be estimated with sufficient accuracy. This is subject to judgement around whether the recognition criteria are met. On a sample basis, we have assessed the judgements and estimates made by management in the recognition of the accrued legacy income by reviewing the legacy case files;
Recognition of grant income: this involves judgement around whether grants have performance-related conditions attached to them which have to be met before income can be recognised, as well as judgement over whether or not those conditions have been satisfied. On a sample basis, we have reviewed grant agreements to determine whether performance related conditions exist and have been met in order for income to be recognised; and
Appropriate allocation of restricted income: there is a risk that restricted income may not have been identified and allocated as such. On a sample basis, we reviewed the allocation of income to restricted or unrestriced funds on initial recognition to ensure restrictions were appropriately identified and applied by reviewing relevant supporting information such as contracts, and we reviewed fund transfers from restricted to unrestricted funds to assess the rationale for those movements.

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

In addition to the above, our procedures to respond to the risks identified included the following:

reviewing financial statement disclosures by testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
enquiring of management, internal audit and in-house legal counsel concerning actual and potential litigation and claims, and instances of noncompliance with laws and regulations; and
reading minutes of meetings of those charged with governance, reviewing internal audit reports, and reviewing correspondence with HMRC, Charity Commission and OSCR.

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British Red Cross Trustees’ Report and Accounts 2022

Report on other legal and regulatory requirements

Matters on which we are required to report by exception

Under the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 we are required to report in respect of the following matters if, in our opinion:

the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or
sufficient and proper accounting records have not been kept by the parent charity; or
the parent charity financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.

We have nothing to report in respect of these matters.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Deloitte LLP Statutory Auditor St Albans, United Kingdom 18 May 2023

Deloitte LLP is eligible for appointment as auditor for the charity by virtue of its eligibility for appointment as audit of a company under section 1212 of the Companies Act 2006.

Accounts

for the year ended 31 December 2022

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Accounts

Accounts for the year ended 31 December 2022

Consolidated statement of financial activities For the year ended 31 December 2022

Consolidated statement of fnancial activities For the year ended 31 December 2022
				2022			2021
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Notes	£m	£m	£m	£m	£m	£m
Income from:

Donations and legacies	2	88.3	198.5	286.8	76.9	34.8	111.7

Charitable activities
Crisisresponse		2.8	2.1	4.9	5.2	5.7	10.9
Refugee supportandmigration		1.5	2.1	3.6	0.5	0.6	1.1
Firstaid and crisis education		19.2	0.1	19.3	15.5	0.2	15.7
Support between home and hospital		36.2	2.3	38.5	33.1	1.9	35.0
UK charitable activities		59.7	6.6	66.3	54.3	8.4	62.7
International emergency response and recovery		0.6	42.7	43.3	0.6	20.6	21.2
Total income from charitable activities	3	60.3	49.3	109.6	54.9	29.0	83.9

Other trading activities
Retail		34.4	-	34.4	27.0	-	27.0
Other fundraisingactivities		1.1	0.7	1.8	1.3	0.1	1.4
Rent		0.1	-	0.1	0.1	-	0.1
Total income from other trading activities		35.6	0.7	36.3	28.4	0.1	28.5

Investments		-	1.1	1.1	-	-	-

Other
Miscellaneous income		0.9	0.7	1.6	0.6	0.4	1.0
Netgains/(losses)on disposal of tangible assets		4.3	(0.7)	3.6	1.4	-	1.4

Total income		189.4	249.6	439.0	162.2	64.3	226.5
Expenditure on:

Raising funds
Fundraising		29.7	6.4	36.1	21.7	1.4	23.1
Retail		30.4	0.1	30.5	28.1	-	28.1
Total expenditure on raising funds		60.1	6.5	66.6	49.8	1.4	51.2

Charitable activities
Crisis response		13.9	8.3	22.2	14.9	8.6	23.5
Refugee support and migration		16.2	5.3	21.5	16.0	6.4	22.4
First aid and crisis education		22.2	2.2	24.4	19.7	1.7	21.4
Support between home and hospital		53.1	5.2	58.3	48.8	5.8	54.6
UK charitable activities		105.4	21.0	126.4	99.4	22.5	121.9
International emergency response and recovery		27.6	146.1	173.7	19.4	42.2	61.6
Total expenditure on charitable activities		133.0	167.1	300.1	118.8	64.7	183.5

Total expenditure	4	193.1	173.6	366.7	168.6	66.1	234.7
Net (losses) / gains on investments	11	-	(6.8)	(6.8)	-	2.3	2.3
Net income /(expenditure)		(3.7)	69.2	65.5	(6.4)	0.5	(5.9)

Transfers between funds	7,8	(1.5)	1.5	-	0.6	(0.6)	-
Other recognisedgains /(losses):
Actuarialgains /(losses)on defned beneftpension schemes	18	(6.7)	-	(6.7)	4.6	-	4.6

Net movement in funds		(11.9)	70.7	58.8	(1.2)	(0.1)	(1.3)
Total funds at 1 January		143.5	54.6	198.1	144.7	54.7	199.4
Total funds at 31 December	7, 8	131.6	125.3	256.9	143.5	54.6	198.1

Consolidated and charity balance sheets As at 31 December 2022

Consolidated and charity balance sheets As at 31 December 2022
		2022	2021	2022	2021
			Restated		Restated
		Group	Group	Charity	Charity
	Notes	£m	£m	£m	£m
Fixed assets
Tangible assets	9	46.8	54.7	44.7	52.3
Intangible assets	10	7.3	9.3	7.3	9.3
Fixed Asset Investments	11	60.8	23.9	60.8	23.9

		114.9	87.9	112.8	85.5

Current assets
Stocks	12	5.5	3.8	5.2	3.5
Debtors	13	54.1	43.0	55.7	44.1
Investments	11	20.0	43.7	20.0	43.7
Cash at bank and in hand	14	75.8	25.9	74.0	24.0

		155.4	116.4	154.9	115.3

Current liabilities
Creditors: amounts fallingdue within oneyear	15	(21.1)	(19.8)	(20.6)	(19.5)

Net current assets		134.3	96.6	134.3	95.8

Total assets less current liabilities		249.2	184.5	247.1	181.3
Creditors: amounts fallingdue in more than oneyear		-	-	-	-
Provision for liabilities and charges	16	(1.7)	(2.2)	(1.7)	(2.2)

Net assets beforepension scheme surplus		247.5	182.3	245.4	179.1

Defned beneftpension scheme surplus	18	9.4	15.8	9.4	15.8

Net assets		256.9	198.1	254.8	194.9

Funds:

Restricted funds	7	125.3	54.6	122.2	50.9

Unrestricted funds held as tangible fxed assets	8	50.8	59.7	50.8	59.7
Defned beneftpension scheme fund	8	9.4	15.8	9.4	15.8
Designated funds	8	22.6	19.7	22.6	19.7
Free reserves	8	48.8	48.3	49.8	48.8

Unrestricted funds		131.6	143.5	132.6	144.0
Total funds		256.9	198.1	254.8	194.9

The notes on pages 81 to 109 form part of these financial statements.

During 2022, £15m of Money Market Funds were reclassified from current asset investments to cash at bank and in hand. See notes 11 and 14 for details. Assets with a net book value of £9.3m were reclassified from tangible fixed assets to intangible assets. See notes 9 and 10 for details.

Approved by the board of trustees on 18 April 2023 and signed on its behalf by

Liz Hazell FCA Treasurer 16 May 2023

Elizabeth J Padmore Chair, board of trustees 16 May 2023

All the activities relate to continuing operations.

For the parent charity, total income for the year is £435.2m (2021: £224.5m), total expenditure is £363.3m (2021: £231.2m) and net movement in funds is a surplus of £59.9m (2021: £0.2m).

The notes on pages 81 to 109 form part of these financial statements.

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Consolidated cash flow statement

For the year ended 31 December 2022

Consolidated cash fow statement For the year ended 31 December 2022
		Restated
	2022	2021
	£m	£m
Reconciliation of net income to net cash fow from operating activities

Net income for the reporting period (as per the statementof fnancial activities)	65.5	(5.9)
Adjustmentsfor:
Depreciationcharges	6.0	4.4
Amortisationcharges	1.5	2.5
Impairment loss on intangible assets	1.8	-
Investment income	(1.1)	-
Net(gains)/ losses on investments	6.8	(2.3)
Netgains on disposal of tangible fxed assets	(3.6)	(1.4)
(Increase)/ decrease in stocks	(1.7)	-
(Increase)/ decrease in debtors	(11.2)	(0.2)
Increase /(decrease)in creditors: amounts fallingdue within oneyear	1.6	(2.1)
Increase /(decrease)inprovisions for liabilities and charges	(0.5)	(0.7)
Net charges for defned beneftpension scheme	(0.3)	(0.1)

Net cashprovided by operating activities	64.8	(5.8)
	2022	2021
Statement of cash fows	£m	£m
Cash fows from operating activities:
Net cashprovided byoperatingactivities	64.8	(5.8)

Cash fows from investing activities:
Purchase of current asset investments	(30.0)	-
Proceeds from sale of fxed asset investments	15.0	1.3
Proceeds from sales of current asset investments	10.0	-
Purchase of fxed asset investments	(15.0)	(3.5)
Proceeds from sale of tangible fxed assets	7.4	4.1
Purchase of tangiblefxed assets	(1.8)	(0.9)
Purchase of intangible assets	(1.3)	(5.8)
Investment income	1.1	-

Net cashprovided by investing activities	(14.6)	(4.8)

Change in cash and cash equivalents in the reporting period	50.2	(10.6)

Cash and cash equivalents at the beginning of the reporting period	25.6	36.2

Cash and cash equivalents at the end of the reporting period	75.8	25.6
		Restated
	2022	2021
Analysis of cash and cash equivalents	£m	£m

Cash at bank and in hand	75.8	25.9
Loan due within oneyear	-	(0.3)

Total	75.8	25.6

Assets with a net book value of £9.3m were reclassified from tangible fixed assets to intangible assets. See notes 9 and 10 for details.

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

1. Accounting policies

(a) Scope and basis of the financial statements

The consolidated financial statements have been prepared under the historical cost convention, as modified by the revaluation of investments at market value, and are in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (‘the SORP’), FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (‘FRS 102’), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared on a going concern basis. The going concern assessment undertaken by the board of trustees involves consideration of financial and cashflow projections, which has concluded that the British Red Cross has sufficient resources to continue in operation for at least a year from the date of signing this Trustees’ Report and Accounts and for the foreseeable future.

For this reason, the board of trustees continues to adopt the going concern basis of accounting in preparing the accounts.

Going concern is further discussed in the Trustees’ report under the heading ‘Going concern’ in the finance review.

The British Red Cross constitutes a public benefit entity as defined by FRS 102.

The consolidated financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the SORP rather than Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005) which has been withdrawn.

The preparation of the financial statements in accordance with FRS 102 requires the trustees to make judgements, estimates and assumptions that affect the application of policies and reported amounts in the financial statements. The areas involving a higher degree of judgement, or areas where assumptions or estimates were significant to the financial statements are described at (p) below.

The financial statements incorporate the results of all material activities overseas where the British Red Cross has operational responsibility. The results and net assets of British Red Cross operations in five British overseas branches have been included in the financial statements.

The results and balance sheets of the British Red Cross’ subsidiary undertakings, Britcross Limited, the Bermuda Red Cross Charitable Trust, Bermuda Red Cross, Cayman Islands Red Cross, the Turks and Caicos Islands Red Cross and the British Virgin Islands Red Cross, have been consolidated on a line-by-line basis. All subsidiary undertakings prepare accounts to 31 December.

A separate statement of financial activities has not been presented for the charity alone as this is not considered to be materially different from the consolidated statement of financial activities (SOFA).

For the parent charity, total income and expenditure for the year and net movement in funds are shown under the SOFA at page 77.

(b) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general charitable objectives. A pension reserve is included within unrestricted funds to reflect the pension surplus. Designated funds are a portion of the unrestricted funds that have been set aside for a particular purpose by the trustees.

Restricted funds are donated for either a particular geographical area or purpose, the use of which is restricted to that area or purpose. Such donations are principally for international purposes.

(c) Income

All income is accounted for when the British Red Cross has entitlement to the funds, the amount can be quantified and receipt of the funds is probable. Where income is received in advance of providing goods and/or services, it is deferred until the British Red Cross becomes entitled to that income.

Unless there is evidence of uncertainty of receipt, residuary legacies are recognised from the date of probate where a reliable estimate of income can be made. Income from wills or reversionary trusts is not recognised until the life interest has passed away. Income from pecuniary legacies is recognised upon notification.

During 2021, where income was received as a result of lotteries held by the People’s Postcode Lottery (PPL), the British Red Cross had no ability to alter the price of the tickets, determine prizes or alter the management fee. The PPL was therefore treated as acting as the principal. Net proceeds due to the British Red Cross were treated as restricted funds and were recognised under donations and legacies in the SOFA. For 2022, grants were received from the Postcode International Trust, which receives its funding

from the People’s Postcode Lottery. These grants are also accounted for as restricted funds under donations and legacies.

Disasters Emergency Committee (DEC) appeal income is recognised to the extent that resources have been committed on programmes funded through the DEC appeals.

Gifts donated for resale are included as income when they are sold. Donated services from our volunteers are not included within the financial statements.

Donated assets and services are included at the value to the

British Red Cross where this can be reliably quantified. Gifts in kind for onward distribution are included at fair value and are recognised as income and stock when they are received from donors and in expenditure when they are distributed to beneficiaries.

Government grants under the coronavirus job retention scheme have been received in the year which are restricted to eligible staff costs. This grant income has been presented in unrestricted income to match the unrestricted staff costs the grant income was provided to support. An analysis of the income received is shown at note 25.

(d) Expenditure

All expenditure is accounted for on an accruals basis.

Direct costs are those specifically related to producing the output of an activity, for example the costs incurred in direct contact with beneficiaries.

Expenditure on charitable activities includes grants payable directly by the British Red Cross to partners in furtherance of the charity’s objectives. As part of the world’s largest humanitarian network, our grant making framework enables the British Red Cross to respond locally and globally when disaster strikes, working in collaboration with partners to help communities recover from crises and build resilience. Grants are managed through specific agreements with partners, which set out grant conditions, disbursement arrangements and reporting requirements to monitor spend.

Support costs are those which provide indirect support to front-line output provision – examples are central finance, human resources, governance costs and information and digital technology. Support costs not attributable to a single activity have been allocated on a basis consistent with identified cost drivers for that cost category such as staff head count, floor space and expenditure.

(e) Tangible and intangible fixed assets

Tangible fixed assets and depreciation

All tangible fixed assets which individually cost more than £1,000 are capitalised and included at cost, including any incidental expenses of acquisition and irrecoverable VAT. Depreciation is provided on a straight-line basis over their useful economic lives as follows:

	Freeholdproperties	50years
	Leasehold properties	the shorter of the term of the
	Freehold premises	lease and 50years ten years
	improvements
	Leasehold premises	the shorter of the term of the
	improvements	lease and tenyears
	Ambulances	the shorter of useful life and
		sevenyears
	Other vehicles	the shorter of useful life and
		fveyears
	Equipment and furniture	fveyears
	Computer equipment and	between two and fve
	software	years
	Freehold land	nil
	Assets in course of	nil
	construction

Intangible fixed assets and amortisation

Intangible assets are held on the balance sheet at cost less accumulated amortisation and impairment losses. IT software, websites and licences are capitalised as an intangible asset and amortised on a straight-line basis over the expected useful life of three to five years.

Impairment

Impairment reviews are conducted in respect of tangible and intangible fixed assets when events and changes in circumstances indicate that an impairment may have occurred. If any asset is found to have a carrying value higher than its recoverable amount it is written down accordingly.

(f) Financial instruments

Financial assets and financial liabilities are recognised when the British Red Cross becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are initially measured at transaction price (including transaction costs). The British Red Cross only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

1. Accounting policies (continued)

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Creditors and provisions are recognised where the British Red Cross has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(g) Pensions

Defined benefit pension schemes

Pension assets and liabilities are recorded in line with FRS 102, with scheme valuations undertaken by independent actuaries. FRS 102 measures the value of pension assets and liabilities at the balance sheet date and determines the benefits accrued in the year and the interest on assets and liabilities.

Current service costs, together with the net interest cost for the year, are allocated to relevant expenditure headings within the SOFA.

Scheme assets are measured at fair value at the balance sheet date. Scheme liabilities are measured on an actuarial basis at the balance sheet date using the projected unit method and discounted at a rate equivalent to the current rate of return on a high-quality corporate bond of equivalent term to the scheme liabilities.

The change in value of assets and liabilities arising from asset valuation, changes in benefits, actuarial assumptions, or change in the level of deficit attributable to members is recognised in the consolidated statement of financial activities within actuarial gains/losses on defined benefit pension schemes.

The resulting defined benefit asset or liability is presented separately on the face of the balance sheet. The British Red Cross recognises assets for its defined benefit pension schemes to the extent that they are considered recoverable through reduced contributions in the future, or through refunds from the scheme.

Defined contribution pension schemes

Pension costs in respect of defined contribution schemes are charged to the SOFA for the period in which they are payable. Such costs are allocated to activities and between funds according to an employee’s normal job function.

(h) Investments

Fixed and current asset investments are stated at market value at the balance sheet date and the SOFA shows net investment gains and losses arising from revaluation of the investment portfolio and disposals during the year.

Funds not immediately required are invested in a combination of long-term and medium-term low risk funds and short-term deposits. Fixed asset investments are made for periods in excess of three years. Medium term investments are normally classed as fixed asset investments and made for periods of one to three years. Short-term investments are for immediate funding requirements, are usually classed as current assets and include term deposits invested for terms in excess of 90 days and up to one year. (see note 11).

(i) Cash at bank and in hand

Cash at bank and in hand includes interest and non-interest bearing accounts held with banks and similar institutions. Cash equivalents comprise money market funds deposited for immediate access or funds deposited for a term of up to 90 days which are short term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

(j) Stocks

Stocks are stated at the lower of cost and net realisable value. Provision is made for obsolete, slow-moving or defective stock where appropriate. As it is not practical to value items donated for resale on receipt, they are not recognised in the financial statements until they are sold. Emergency stocks held for disaster response are transferred from stock to expenditure when issued from the warehouse. Undistributed gifts in kind are recognised on the balance sheet as stocks at the fair value of those gifts.

(k) Value added tax

Irrecoverable value added tax is allocated to the category of expenditure to which it relates.

(l) Provisions

Provisions are recognised when the British Red Cross has a legal or constructive financial obligation, that can be reliably estimated and for which there is an expectation that payment will be made.

(m) Operating leases

Rentals under operating leases are charged on a straightline basis over the lease terms, even if the payments are not made on such a basis. Benefits received and receivable as an

incentive to sign an operating lease are, similarly, spread on a straight-line basis over the lease term.

(n) Foreign currencies

The British Red Cross uses forward exchange contracts to hedge some of its known foreign exchange exposure. Transactions in foreign currencies are recorded at the rate of exchange prevailing at the date of the transaction, except where a forward contract is in place, in which case the rate specified in the contract is used.

Monetary assets and liabilities are translated into sterling at the exchange rate ruling on the balance sheet date, except where a forward contract is in place, in which case the relevant asset/liability is translated at the rate contained in the contract.

Foreign exchange gains are recognised as other income and foreign exchange losses are recognised in the consolidated statement of financial activities within the relevant charitable activity expenditure for the period in which they are incurred.

(o) Programme commitments

The British Red Cross regularly pledges support to programmes led by the International Federation of Red Cross and Red Crescent Societies, International Committee of the Red Cross or other National Societies. Where full payment of the pledges is contingent on the outcome of British Red Cross reviews of the programmes, these programme commitments are contingent liabilities and therefore not recognised on the balance sheet.

(p) Critical accounting judgements and key sources of estimation uncertainty

In the application of the Group’s accounting policies, the trustees are required to make judgements (other than those involving estimations) that have a significant impact on the amounts recognised and to make estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on a combination of historical experience, professional expert advice and other factors considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Critical judgements in applying the Group’s accounting policies

The following are the critical judgements, apart from those involving estimations, which the trustees have made in the process of applying the Group’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

Grant income (see note 3): the critical judgements involved in the recognition of grant income are over whether grants have performance conditions attached to them which have to be met before income can be recognised, as well as judgement over whether or not those conditions have been satisfied.

The British Red Cross receives grants which may be passed on to other Red Cross and Red Crescent societies or parts of the global network or other providers. The British Red Cross considers it is acting as principal in these transactions where it has discretion about the use to which the funds received are put or where the grant funder has recourse to the British Red Cross.

Key sources of estimation uncertainty

The following are considered to be the key assumptions concerning the future, and other key sources of estimation uncertainty at the balance sheet date, which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Accrued legacy income (see note 13): The legacy income receivable amounts to £28.4m at the year-end (2021: £23.2m). The income is recognised on a receivable basis when the charity is entitled to the legacy, receipt is probable and the value can be estimated with sufficient accuracy. The critical judgement involved in the recognition of legacy income is around whether the recognition criteria are met. The key sources of estimation uncertainty are in relation to the value of the legacy, and the legal fees and other liabilities, which are estimated based on the best information available at the balance sheet date. Due to the uncertainty associated with such items, there is a possibility that, on conclusion of open matters at a future date, the final outcome may differ significantly.

Defined benefit pension schemes (see note 18): The defined benefit pension scheme surplus amounts to £9.4m at the year-end (2021: £15.8m). Estimates of the pension scheme surplus depend on a number of complex estimates and assumptions related to the discount rate, mortality rates, inflation rates, changes in retirement ages and asset returns. The Group engages actuaries to provide expert advice about actuarial assumptions made and the effect on the pension scheme surplus of changes in those assumptions, based on FRS 102 requirements and their knowledge of the pension schemes. It is reasonably possible, based on existing knowledge, that outcomes within the next financial year that are different from assumptions could require a material adjustment to the carrying amount of the affected asset.

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

2. Donations and legacies			2022			2021
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	£m	£m	£m	£m	£m	£m

Regulargiving	29.5	1.2	30.7	30.2	1.1	31.3
Public donations, appeals andfundraising	14.9	153.6	168.5	6.4	27.8	34.2
Donationsto services	0.5	-	0.5	0.4	-	0.4
Giftaid	7.3	11.3	18.6	6.8	2.1	8.9
Legacies	36.1	0.9	37.0	33.0	0.8	33.8
Disasters EmergencyCommittee appeals	-	31.5	31.5	-	3.1	3.1
Grants	-	-	-	0.1	(0.1)	-

Total	88.3	198.5	286.8	76.9	34.8	111.7

Legacy income is not recognised until the British Red Cross has entitlement to the funds, the amount can be quantified and there is probability of receipt. The estimated value of legacies, which have been notified, but not recognised at 31 December 2022 was £7.1m (2021: £11.4m) of which £3.5m (2021: £4.0m) are assets bequeathed to the British Red Cross, but subject to life tenancy.

Disasters Emergency Committee (DEC) appeal income is recognised to the extent that resources have been committed on programmes funded through the DEC appeals. Subject to our agreed allocation, the value of DEC appeal income not drawn down or accrued for at 31 December 2022 was £5.9m (2021: £0.0m).

During 2022, gifts in kind of £4.0m (2021: £0.2m) were received. Gifts in kind for onward distribution included £3.5m in respect of donated SIM cards from Vodaphone for their 'everyone.connected' campaign, which aimed to connect 1m vulnerable people with technology or data.

Notes to the consolidated financial statements For the year ended 31 December 2022

4. Expenditure

4. Expenditure
								2021
	Direct		Support	2022	Direct		Support	Restated
	Costs	Grants	Costs	Total	Costs	Grants	Costs	Total
	£m	£m	£m	£m	£m	£m	£m	£m
Raising funds
Fundraising	32.7	0.2	3.2	36.1	18.5	-	4.6	23.1
Retail	27.2	-	3.3	30.5	26.4	-	1.7	28.1
	59.9	0.2	6.5	66.6	44.9	-	6.3	51.2
Charitable activities
UK
Crisisresponse	18.7	0.2	3.3	22.2	18.5	1.3	3.7	23.5
Refugee support and migration	17.1	0.2	4.2	21.5	17.1	0.4	4.9	22.4
First aid and crisis education	18.0	1.2	5.2	24.4	16.2	-	5.2	21.4
Support between home and hospital	46.5	-	11.8	58.3	42.8	-	11.8	54.6
	100.3	1.6	24.5	126.4	94.6	1.7	25.6	121.9
International emergency response and recovery	24.1	141.2	8.4	173.7	21.6	35.6	4.4	61.6
	124.4	142.8	32.9	300.1	116.2	37.3	30.0	183.5
Total	184.3	143.0	39.4	366.7	161.1	37.3	36.3	234.7

The basis of allocation of support costs is described in note 1(d) and further analysis is provided in Note 5. It is not appropriate to split support costs between direct costs and grants due to the dual role played by programme support functions.

3. Income from charitable activities


3. Income from charitable activities
	Contracts		2022	Contracts		2021
	and fees	Grants	Total	and fees	Grants	Total
	£m	£m	£m	£m	£m	£m
UK
Crisis response	4.0	0.9	4.9	5.3	5.6	10.9
Refugee support and migration	1.2	2.4	3.6	0.7	0.4	1.1
First aid and crisis education	19.2	0.1	19.3	15.2	0.5	15.7
Support between home and hospital	36.0	2.5	38.5	29.5	5.5	35.0
	60.4	5.9	66.3	50.7	12.0	62.7

International emergency response and recovery	0.6	42.7	43.3	0.8	20.4	21.2
Total	61.0	48.6	109.6	51.5	32.4	83.9

International grant income includes grants from the UK government's Foreign, Commonwealth and Development Office (FCDO) totalling £39.3m (2021: £18.0m): > £9.0m (2021 £9.0m) received as part of the International Federation of Red Cross and Red Crescent Societies (IFRC) Institutional Strategy Agreement with FCDO. > £15.0m received to support the Ukraine Crisis (2021: £0.0m).

Support costs for 2021 are restated to include property and other support costs which were previously shown within direct costs. See note 5.

Our total expenditure includes irrecoverable VAT of £3.8m (2021: £3.1m) and fees to auditors for audit of financial statements of £0.1m (2021: £0.1m).

Grants
Grant receipient	2022	2021

International Federation of Red Cross and Red Crescent Societies(IFRC)	70.3	21.6
International Committee of the Red Cross(ICRC)	55.3	2.2
Red Cross National Societies	15.5	11.4
Othergrants	1.9	2.1

	143.0	37.3

£12.1m (2021 £2.8m) to support other emergency response programmes. > £2.0m (2021 £2.0m) as part of the Movement Core Funding with FCDO.

£1.2m (2021 £4.2m) to support long-term programmes in countries including in East and West Africa There are no unfulfilled conditions or other contingencies attached to these grants.

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

4 Expenditure (continued) Grants

Grants
		2022	2021
		Total	Total
Grant Recipients	Purpose	£m	£m

International Federation of the Red Cross and Red Crescent Societies (IFRC)

IFRC	Ukraine Crisis 2022	38.6	0.0
IFRC	Movement Core FundingJBC 2021-24	9.0	9.0
IFRC	Afghanistan Crisis 2021: Afghanistan in-countryonly	8.1	1.0
IFRC	Afghanistan Crisis 2021: Afghanistan and neighbouringcountries	2.9	0.0
IFRC	Sri Lanka Complex Emergency2022	1.8	0.0
IFRC	Pakistan Monsoon Flood 2022	1.8	0.0
IFRC	Movement Contributions ESTA	1.8	1.7
IFRC	Philippines Cyclone Rai/Odette 2021	1.0	0.0
IFRC	Storm Anna and Cyclone Batsirai South Africa - 2022	0.9	0.0
IFRC	Risk-informed EarlyAction Partnership (REAP)	0.9	0.0
IFRC	Africa Region - Food Crisis	0.6	0.0
IFRC	Libya Programme Development	0.4	0.0
IFRC	Nigeria - Food SecurityEmergencyIFRC Appeal	0.3	0.2
IFRC	Myanmar Rakine Support	0.3	0.4
IFRC	REAP Target 1 Project	0.2	0.0
IFRC	Movement Contributions E&S Africa	0.2	0.2
IFRC	Mediterranean migration and displacement	0.2	0.0
IFRC	Movement Contributions Asia	0.2	0.3
IFRC	Phillipines Typhoon Goni 2020	0.0	0.7
IFRC	Support for IFRC EmergencyAppeal for Ebola Outbreak in DRC	0.0	1.0
IFRC	Vietnam Floods2020	0.0	0.5
IFRC	Asia Covid-19Response2020	0.0	0.3
IFRC	Bangladesh Population Movement2017	0.0	0.4
IFRC	Haiti Earthquake 2021	0.1	0.6
IFRC	Hurricane ETA 2020	0.0	1.0
IFRC	India Covid Response 2021	0.0	2.2
IFRC	Various	1.0	2.1
		70.3	21.6

International	Committee of the Red Cross (ICRC)

ICRC	Ukraine Crisis 2022	53.9	0.0
ICRC	Afghanistan Crisis 2021: Afghanistan in-countryonly	0.5	0.0
ICRC	ESTA COVID-19 Response 2020	0.4	0.3
ICRC	Afghanistan Crisis Appeal	0.0	0.5
ICRC	DRC Social SafetyNets Phase II	0.2	0.2
ICRC	Mena Covid-19 Response 2020	0.0	0.6
ICRC	Somalia Hunger Crisis Appeal	0.0	0.2
ICRC	Somalia National SocietyDevelopment Initiative	0.2	0.2
ICRC	Various	0.3	0.2
		55.3	2.2

Notes to the consolidated financial statements For the year ended 31 December 2022

4 Expenditure (continued) Grants

4 Expenditure (continued) Grants

		2022	2021
		Total	Total
Grant Recipients	Purpose	£m	£m

Red Cross National Societies

Syrian Arab Red Crescent	BRC Support to SARC 2022-2023	1.4	0.0
Ukraine Red Cross Society	Ukraine bilateral	1.1	0.0
Lebanese Red Cross Society	LRC Framework Agreement 2022-23	0.9	0.0
Kenya Red Cross Society	Integrated Food Securityand Livelihoods Kenya	0.9	0.3
German Red Cross Society	Yemen EmergencyObstetrics Care Unit Hajjah	0.8	0.7
French Red Cross Society	Sahel Migration Programme	0.7	0.0
Kenya Red Cross Society	IARP Kenya Ethiopia Uganda	0.6	0.2
Kenya Red Cross Society	Kenya Drought 2021	0.5	0.3
Bangladesh Red Crescent Society	Bangladesh UKAM Grant Management	0.5	0.0
Nigerian Red Cross Society	Nigeria Disaster Management	0.5	0.4
French Red Cross Society	Sahel Hunger Prevention Programme	0.5	0.0
Bangladesh Red Crescent Society	Bangladesh V2R in Cox's Bazar	0.4	0.3
Danish Red Cross Society	Kassala Safe Houses	0.4	0.7
Nepal Red Cross Society	EarlyLivelihood Recoveryand Resilience In Nepal	0.4	0.0
Netherlands Red Cross Society	Ethiopia Hunger Crisis 2022	0.4	0.0
Nepal Red Cross Society	Nepal Health Inequalities & Climate Adaptation	0.4	0.0
Danish Red Cross Society	DRC-supported YRCS PrimaryHealth Centres	0.3	0.0
Kenya Red Cross Society	ESA COVID-19 Response 2020	0.3	0.0
Danish Red Cross Society	Ethiopia Population Movement 2020	0.1	0.3
Bangladesh Red Crescent Society	Asia Covid-19 Response 2020	0.0	0.4
Bangladesh Red Crescent Society	Bangladesh Population Movement 2017	0.2	0.4
French Red Cross Society	Sahel Cash Transfer Preparedness MentoringProgram	0.0	0.2
Kenya Red Cross Society	StrenghteningEarlyResponse Capacity	0.0	0.4
Lebanese Red Cross Society	Beirut PortExplosion Response 2020	0.0	1.3
Lebanese Red Cross Society	Lebanon Cash Assistance PPL 2021-2022	0.3	0.2
Nepal Red Cross Society	Nepal StrengtheningUrban Resilience and Engagement	0.0	0.3
Syrian Red Cross Society	Syria Crisis Expenditure 2018-2021	0.3	0.9
Various National Societies	Various	3.6	4.1
		15.5	11.4

Other Grants

Various Recipients	UKOPS EmergencyUkraine	1.1	0.0
NAVCA	VCSEP - DCMS	0.1	1.3
Various Recipients	VCSEP - DCMS	0.1	0.0
Various Recipients	Various Projects	0.6	0.8
		1.9	2.1

Total		143.0	37.3

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

5. Support costs by activity

							International	International
				Refugee	First aid	Support	emergency
	Raising		Crisis	support and	and crisis	between home		response	2022	Main
		funds	response	migration	education	and hospital	and recovery		Total	Allocation
		£m	£m	£m	£m	£m		£m	£m	Basis

Finance		0.6	0.3	0.1	0.2	0.4		1.7	3.3	Expenditure %
Human resources		0.3	0.2	0.4	0.4	1.3		0.3	2.9	FTE
Informationand digital Central management Governance	technology	3.3 0.2 0.2	1.5 - 0.2	2.8 - 0.2	3.0 0.1 0.2	7.2 0.1 0.4		1.6 0.5 1.9	19.4 0.9 3.1	No of PC's Expenditure % Expenditure %
Property Other support cost		1.0 0.9	0.6 0.5	0.2 0.5	0.7 0.6	1.2 1.2		- 2.4	3.7 6.1	Floor Space/Expenditure % Expenditure %

Total		6.5	3.3	4.2	5.2	11.8		8.4	39.4

						International	International
			Refugee	First aid	Support	emergency		2021
Raising		Crisis	support and	and crisis	between home		response	Restated	Main
	funds	response	migration	education	and hospital	and recovery		Total	Allocation
	£m	£m	£m	£m	£m		£m	£m	Basis

Finance	0.7	0.3	0.2	0.3	0.6		0.8	2.9	Expenditure %
Human resources	0.3	0.3	0.6	0.6	1.5		0.2	3.5	FTE
Information and digital technology	3.2	1.5	2.9	2.9	6.4		1.1	18.0	No of PC's
Central management	0.1	-	-	-	0.1		0.1	0.3	Expenditure %
Governance	-	0.3	0.2	0.3	0.6		1.0	2.4	Expenditure %
Property	1.1	0.7	0.5	0.5	1.2		-	4.0	Floor Space/Expenditure %
Other support costs	0.9	0.6	0.5	0.6	1.4		1.2	5.2	Expenditure %

Total	6.3	3.7	4.9	5.2	11.8		4.4	36.3

As originally presented in 2021 trustees report and accounts

						International	International
			Refugee	First aid	Support	emergency
Raising		Crisis	support and	and crisis	between home		response	2021	Main
	funds	response	migration	education	and hospital	and recovery		Total	Allocation
	£m	£m	£m	£m	£m		£m	£m	Basis

Finance	0.7	0.3	0.2	0.2	0.5		0.8	2.7	Expenditure %
Human resources	0.4	0.3	0.5	0.6	1.5		0.2	3.5	FTE
Information and digital technology	3.1	1.5	2.9	2.9	6.4		1.1	17.9	No of PC's
Central management	0.1	-	-	-	0.1		0.1	0.3	Expenditure %
Governance	-	0.3	0.3	0.3	0.6		1.0	2.5	Expenditure%

Total	4.3	2.4	3.9	4.0	9.1		3.2	26.9

Support costs have been allocated on the basis of the accounting policy set out in note 1 (d).

Support costs by activity for 2021 are restated across directorates to total £36.3m and include property and other support costs which were previously shown within direct costs. Other support costs includes legal, corporate and UK services development and management. The table above shows the original presentation.

Governance costs relate to the running of the charity, allowing the charity to operate and generate the information required for public accountability. They include the costs of subscriptions related to membership of the International Red Cross and Red Crescent Movement of £1.9m (2021: £2.1m), as well as the costs of trustee meetings and internal and external audits.

Notes to the consolidated financial statements For the year ended 31 December 2022

6. Subsidiaries

Britcross Limited

Britcross Limited, the British Red Cross' wholly owned trading subsidiary incorporated in the UK (company number 00932598), engages in the sale of cards and gifts as well as receiving corporate sponsorship in aid of the British Red Cross.

	2022	2021
The income and expenditure of Britcross Limited included within the consolidated statement of fnancial activities are:	£m	£m

Income	1.9	1.6
Expenditure	(1.0)	(0.8)

Net income donated to British RedCross	0.9	0.8
	2022	2021
The assets and liabilities of Britcross Limited consolidated within the balance sheet are:	£m	£m

Current assets	2.0	1.4
Current liabilities	(2.0)	(1.4)

Net assets	-	-

Overseas Subsidiaries

The British Red Cross has five wholly owned overseas subsidiaries: Bermuda Red Cross Charitable Trust, Bermuda Red Cross, Cayman Islands Red Cross, Turks and Caicos Islands Red Cross and British Virgin Islands Red Cross.

The income and expenditure of the overseas subsidiaries included within the consolidated statement of financial activities are:

2022 £m 2021 £m Bermuda Red Cross Charitable Trust	Bermuda Red Cross	Cayman Islands Red Cross	Turks and Caicos Islands Red Cross	British Virgin Islands Red Cross
	2022 £m 2021 £m	2022 £m 2021 £m	2022 £m 2021 £m	2022 £m 2021 £m

0.1 0.1 Income	0.6 0.5	0.8 0.7	0.2 0.1	0.2 0.2
(0.1) (0.5) Expenditure	(0.6) (0.5)	(0.9) (1.3)	(0.2) (0.2)	(0.4) (0.3)

- (0.4) Net income/(expenditure) incorporated in group accounts	- -	(0.1) (0.6)	- (0.1)	(0.2) (0.1)

The assets and liabilities of overseas subsidiaries consolidated within the balance sheet are:

2022 £m 2021 £m Bermuda Red Cross Charitable Trust	Bermuda Red Cross	Cayman Islands Red Cross	Turks and Caicos Islands Red Cross	British Virgin Islands Red Cross
	2022 £m 2021 £m	2022 £m 2021 £m	2022 £m 2021 £m	2022 £m 2021 £m

Fixed assets 1.1 1.4	- -	0.4 0.4	- -	0.6 0.6
Currentassets 0.1 -	0.2 0.2	1.4 1.1	0.1 0.1	- 0.1
Current liabilities (0.1) -	(0.1) -	(0.2) -	- -	(0.1) (0.1)

Net assets 1.1 1.4	0.1 0.2	1.6 1.5	0.1 0.1	0.5 0.6

There are five overseas branches (Anguilla, Falkland Islands, Gibraltar, Montserrat and St Helena) which are included in the results of the charity as branches.

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

7. Restricted funds

7 Restricted funds
.
				Net
	Balance			investment		Balance
	1 January			gains/		31 December
	2022	Income	Expenditure	(losses)	Transfers	2022
Group	£m	£m	£m	£m	£m	£m


Ukraine - UK operations	-	0.5	(5.8)	-	7.0	1.7
Afghanistan - UK operations	-	-	(0.4)	-	1.3	0.9
Vodaphone SIM Card Gift in kind	-	3.5	(1.4)	-	-	2.1
Coronavirus BRC Response	0.7	0.1	-	-	(0.6)	0.2
Covid 19 HardshipFund	0.2	-	-	-	-	0.2
PPL Partnershipmanagement	1.9	2.4	-	-	(3.5)	0.8
UKAM - ISWH 2020 - Eligible Match	1.9	-	-	-	-	1.9
Other UK restricted funds	19.2	15.5	(15.2)	(6.8)	0.2	12.9

Total UK restricted funds	23.9	22.0	(22.8)	(6.8)	4.4	20.7

Ukraine crisis	-	181.7	(101.5)	-	(6.4)	73.8
Afghanistan crisis	3.2	14.5	(10.7)	-	(1.2)	5.8
Pakistan foods	-	4.7	(2.3)	-	0.3	2.7
Movement Core FundingJBC 2021-24	1.3	11.0	(9.7)	-	(1.7)	0.9
Syria and region crisis	2.2	0.3	(1.4)	-	0.6	1.7
Nepal earthquake	(0.1)	0.1	-	-	-	-
Myanmar/Bangladesh Population Movement	0.5	0.3	(1.1)	-	0.2	(0.1)
Overseas branches and subsidiaries	4.3	2.0	(2.4)	-	-	3.9
Other international restricted funds	17.8	11.5	(21.7)	-	6.4	14.0

Total international restricted funds	29.2	226.1	(150.8)	-	(1.8)	102.7

Disaster fund	1.5	1.5	-	-	(1.1)	1.9

Total restricted funds	54.6	249.6	(173.6)	(6.8)	1.5	125.3

Notes to the consolidated financial statements For the year ended 31 December 2022

7. Restricted funds (continued)

7 Restricted funds (continued)
.
				Net
	Balance			investment		Balance
	1 January			gains/		31 December
	2022	Income	Expenditure	(losses)	Transfers	2022
Charity	£m	£m	£m	£m	£m	£m


Ukraine - UK operations	-	0.5	(5.8)	-	7.0	1.7
Afghanistan - UK operations	-	-	(0.4))	-	1.3	0.9
Vodaphone SIM Card Gift in kind	-	3.5	(1.4)	-	-	2.1
Coronavirus BRC Response	0.7	0.1	-	-	(0.6)	0.2
Covid 19 HardshipFund	0.2	-	-	-	-	0.2
PPL Partnershipmanagement	1.9	2.4	-	-	(3.5)	0.8
UKAM - ISWH 2020 - Eligible Match	1.9	-	-	-	-	1.9
Other UK restricted funds	19.2	15.5	(15.2)	(6.8)	0.2	12.9

Total UK restricted funds	23.9	22.0	(22.8)	(6.8)	4.4	20.7

Ukraine crisis	-	181.7	(101.5)	-	(6.4)	73.8
Afghanistan crisis	3.2	14.5	(10.7)	-	(1.2)	5.8
Pakistan foods	-	4.7	(2.3)	-	0.3	2.7
Movement Core FundingJBC 2021-24	1.3	11.0	(9.7)	-	(1.7)	0.9
Syria and region crisis	2.2	0.3	(1.4)	-	0.6	1.7
Nepal earthquake	(0.1)	0.1	-	-	-	-
Myanmar/Bangladesh Population Movement	0.5	0.3	(1.1)	-	0.2	(0.1)
Overseas branches	0.6	0.2	-	-	-	0.8
Other international restricted funds	17.8	11.5	(21.7)	-	6.4	14.0

Total international restricted funds	25.5	224.3	(148.4)	-	(1.8)	99.6

Disaster fund	1.5	1.5	-	-	(1.1)	1.9

Total restricted funds	50.9	247.8	(171.2)	(6.8)	1.5	122.2

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

7. Restricted funds (continued)

7 Restricted funds (continued)
.
				Net
	Balance			investment		Balance
	1 January			gains/		31 December
	2021	Income	Expenditure	(losses)	Transfers	2021
Group	£m	£m	£m	£m	£m	£m


Coronavirus BRC Response	8.3	0.3	(0.1)	-	(7.8)	0.7
Covid 19 HardshipFund	2.2	0.1	(2.5)	-	0.4	0.2
PPL Partnershipmanagement	1.5	1.8	(0.1)	-	(1.3)	1.9
UKAM - ISWH 2020 - Eligible Match	1.9	-	-	-	-	1.9
Other UK restricted funds	11.0	22.9	(21.1)	2.3	4.1	19.2

Total UK restricted funds	24.9	25.1	(23.8)	2.3	(4.6)	23.9

Syria and region crisis	3.1	0.4	(1.5)	-	0.2	2.2
Nepal earthquake	(0.1)	0.6	(0.6)	-	-	(0.1)
Hurricane Irma and Maria	0.4	-	(0.3)	-	(0.1)	-
Myanmar/Bangladesh Population Movement	0.6	0.4	(1.4)	-	0.9	0.5
East Africa Crisis	0.1	0.1	-	-	(0.2)	-
Afghanistan Crisis	-	4.8	(1.7)	-	0.1	3.2
Overseas branches and subsidiaries	7.8	1.8	(2.8)	-	(2.5)	4.3
Other international restricted funds	16.9	30.2	(33.9)	-	5.9	19.1

Total international restricted funds	28.8	38.3	(42.2)	-	4.3	29.2

Disaster fund	1.0	0.9	(0.1)	-	(0.3)	1.5

Total restricted funds	54.7	64.3	(66.1)	2.3	(0.6)	54.6

Notes to the consolidated financial statements For the year ended 31 December 2022

7. Restricted funds (continued)

Expenditure plans have been agreed for all material restricted funds. Funds are held in appropriate asset categories in accordance with planned usage.

UK restricted funds

Other UK restricted funds include: > £1.0m (£2.0m 2021) of properties and other tangible fixed assets held for restricted purposes

a variety of local, national and European funding sources to deliver projects over the next two to three years > legacies with a geographical and/or service restriction

The balance of UK restricted funds is held for the provision of locally agreed services.

International restricted funds

Other international restricted funds include:

2014 Yemen Complex Emergency - 2022 £1.9m (2021 £1.8m)

2020 Beirut Port Explosion Response - 2022 £3.2m (2021 £4m)

In 2022, a small number of restricted funds were in deficit at the year-end totalling £1.4m (2021:£0.3m). This relates to programmes that are funded in arrears or where income and expenditure are managed across multiple funds.

Disaster fund

The disaster fund allows us to prepare for and respond to humanitarian disasters abroad and in the UK. We fundraise specifically for the disaster fund and, as stated on emergency appeal materials, it can also contain funds donated to emergency appeals where we raise more than can be reasonably and efficiently spent on that specific response.

Transfers

The transfers predominantly relate to reallocations within restricted funds from a master restricted programme to other restricted sub-programmes including

£7.0m and £1.3m respectively from the overall Ukraine and Afghanistan appeals to UK specific operations relating to those crises.

£3.5m and £0.6m respectively from the PPL Partnership Management and Coronavirus BRC Response to other UK restricted sub programmes >£2.0m from the overall Disaster Fund to specific International programmes including £0.4m to Syria and £0.3m to Pakistan floods

				Net
	Balance			investment		Balance
	1 January			gains/		31 December
	2021	Income	Expenditure	(losses)	Transfers	2021
Charity	£m	£m	£m	£m	£m	£m


Coronavirus BRC Response	8.3	0.3	(0.1)	-	(7.8)	0.7
Covid 19 HardshipFund	2.2	0.1	(2.5)	-	0.4	0.2
PPL Partnershipmanagement	1.5	1.8	(0.1)	-	(1.3)	1.9
UKAM - ISWH 2020 - Eligible Match	1.9	-	-	-	-	1.9
Other UK restricted funds	10.7	22.9	(20.8)	2.3	4.1	19.2

Total UK restricted funds	24.6	25.1	(23.5)	2.3	(4.6)	23.9

Syria and region crisis	3.1	0.4	(1.5)	-	0.2	2.2
Nepal earthquake	(0.1)	0.6	(0.6)	-	-	(0.1)
Hurricane Irma and Maria	0.4	-	(0.3)	-	(0.1)	-
Myanmar/Bangladesh Population Movement	0.6	0.4	(1.4)	-	0.9	0.5
East Africa Crisis	0.1	0.1	-	-	(0.2)	-
Afghanistan Crisis	-	4.8	(1.7)	-	0.1	3.2
Overseas branches	3.5	0.1	(0.1)	-	(2.9)	0.6
Other international restricted funds	17.3	30.2	(34.2)	-	5.8	19.1

Total international restricted funds	24.9	36.6	(39.8)	-	3.8	25.5

Disaster fund	1.0	0.9	(0.1)	-	(0.3)	1.5

Total restricted funds	50.5	62.6	(63.4)	2.3	(1.1)	50.9

The £1.5m of transfers between the general and restricted funds comprises a £0.9m top up of the Disaster Fund plus other approved reallocations from general funds.

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

8. Unrestricted funds						Actuarial
						gains/
						(losses) on
				Net		defned
	Balance			investment		beneft	Balance
	1 January			gains/		pension	31 December
	2022	Income	Expenditure	(losses)	Transfers	schemes	2022
	£m	£m	£m	£m	£m	£m	£m

Group
Unrestrictedfundsheld astangible andintangiblefxed assets	59.7	-	(6.8)	-	(2.1)	-	50.8
Defned beneftpensionschemefund	15.8	-	0.3	-	-	(6.7)	9.4
Designatedfunds	19.7	-	-	-	2.9	-	22.6
Free reserves	48.3	189.4	(186.6)	-	(2.3)	-	48.8

Total unrestricted funds	143.5	189.4	(193.1)	-	(1.5)	(6.7)	131.6


Charity
Unrestricted funds held as tangible and intangible fxed assets	59.7	-	(6.8)	-	(2.1)	-	50.8
Defned beneft pension scheme fund	15.8	-	0.3	-	-	(6.7)	9.4
Designated funds	19.7	-	-	-	2.9	-	22.6
Free reserves	48.8	188.5	(185.2)	-	(2.3)	-	49.8

Total unrestricted funds	144.0	188.5	(191.7)	-	(1.5)	(6.7)	132.6

						Actuarial
						gains/
						(losses) on
				Net		defned
	Balance			investment		beneft	Balance
	1 January			gains/		pension	31 December
	2021	Income	Expenditure	(losses)	Transfers	schemes	2021
	£m	£m	£m	£m	£m	£m	£m

Group
Unrestricted funds held as tangible and intangible fxed assets	61.4	-	(6.9)	-	5.2	-	59.7
Defned beneftpension scheme fund	11.1	-	-	-	0.1	4.6	15.8
Designated funds	20.3	-	-	-	(0.6)	-	19.7
Free reserves	51.9	162.2	(161.7)	-	(4.1)	-	48.3

Total unrestricted funds	144.7	162.2	(168.6)	-	0.6	4.6	143.5


Charity
Unrestricted funds held as tangible and intangible fxed assets	61.4	-	(6.9)	-	5.2	-	59.7
Defned beneft pension scheme fund	11.1	-	-	-	0.1	4.6	15.8
Designated funds	20.3	-	-	-	(0.6)	-	19.7
Free reserves	52.1	161.9	(160.9)	-	(4.3)	-	48.8

Total unrestricted funds	144.9	161.9	(167.8)	-	0.4	4.6	144.0

For details of planned use of designated Funds, please see page number 55.

Notes to the consolidated financial statements For the year ended 31 December 2022

9. Tangible fixed assets

			Vehicles,	Assets in the
Group	Freehold	Leasehold	equipment	course of
	property	property	and furniture	construction	Total
Cost	£m	£m	£m	£m	£m

At 1 January2022	37.6	46.7	46.0	6.9	137.2
Reclassifcation to Intangible Assets	-	-	(5.7)	(6.1)	(11.8)
At 1 January2022(Restated)	37.6	46.7	40.3	0.8	125.4
Additions	0.4	-	-	1.4	1.8
Transfers from Assets In Course of Construction	0.2	0.5	0.6	(1.3)	-
Disposals	(3.4)	(2.7)	(0.6)	-	(6.7)

At 31 December 2022	34.8	44.5	40.3	0.9	120.5
Accumulated depreciation

At 1 January2022	16.2	19.5	37.5	-	73.2
Reclassifcation to Intangible Assets	-	-	(2.5)	-	(2.5)
Restated balance at 1 January2022	16.2	19.5	35.0	-	70.7
Charge	1.3	2.5	2.2	-	6.0
Disposals	(1.3)	(1.1)	(0.6)	-	(3.0)

At 31 December 2022	16.2	20.9	36.6	-	73.7
Net book value

At 31 December 2022	18.6	23.6	3.7	0.9	46.8

At 31 December 2021(Restated)	21.4	27.2	5.3	0.8	54.7

Assets with a net book value of £9.3m were reclassified from Tangible Fixed Assets to Intangible Fixed Assets by restating the comparative figures. This comprised £3.2m of IT software, websites & licences previously within Vehicles,equipment & furniture (cost £5.7m and accumulated depreciation £2.5m) and £6.1m Assets in the course of construction. See note 10 for further detail.

			Vehicles	Assets in the
Charity	Freehold	Leasehold	equipment	course of
	property	property	and furniture	construction	Total
Cost	£m	£m	£m	£m	£m

At 1January2022	33.6	46.7	46.0	6.9	133.2
Reclassifcation to Intangible Assets	-	-	(5.7)	(6.1)	(11.8)
At 1 January2022(Restated)	33.6	46.7	40.3	0.8	121.4
Additions	-	-	-	1.4	1.4
Transfers from Assets In Course of Construction	0.2	0.5	0.6	(1.3)	-
Disposals	(3.4)	(2.7)	(0.6)	-	(6.7)

At 31 December 2022	30.4	44.5	40.3	0.9	116.1
Accumulated depreciation

At 1 January2022	14.7	19.5	37.5	-	71.7
Reclassifcation to Intangible Assets	-	-	(2.5)	-	(2.5)
Restated balance at 1 January2022	14.7	19.5	35.0	-	69.2
Charge	0.5	2.5	2.2	-	5.2
Disposals	(1.3)	(1.1)	(0.6)	-	(3.0)

At31 December 2022	13.9	20.9	36.6	-	71.4

Net book value

At 31 December 2022	16.5	23.6	3.7	0.9	44.7

At 31 December 2021 (Restated)	19.0	27.2	5.3	0.8	52.3

British Red Cross Trustees’ Report and Accounts 2022

Accounts

Notes to the consolidated financial statements For the year ended 31 December 2022

10. Intangible assets

		Assets in the
Group and charity	IT Software,	course of
	Websites & Licences	construction	Total
Cost	£m	£m	£m

At 1 January2022	-	-	-
Reclassifcation from Tangible Fixed Assets	5.7	6.1	11.8
At 1 January2022(Restated)	5.7	6.1	11.8
Additions	-	1.3	1.3
Transfers from Assets in the course of construction	1.3	(1.3)	-
Impairment	-	(1.8)	(1.8)
Disposals	-	-	-

At 31 December 2022	7.0	4.3	11.3
Accumulated amortization

At 1January2022	-	-	-
Reclassifcation from Tangible Fixed Assets	2.5	-	2.5
At 1 January2022(Restated)	2.5	-	2.5
Charge	1.5	-	1.5
Disposals	-	-	-

At 31 December 2022	4.0	-	4.0
Net book value

At 31 December 2022	3.0	4.3	7.3

At 31 December 2021(Restated)	3.2	6.1	9.3

The only individual intangible asset material to the financial statements is the CRM system under development which has a net book value of £3.2m

As a result of a review of the scope of the initial functionality to be delivered by the CRM system under development, an impairment loss of £1.8m has been recognised in the year.

This is based on assumptions made by management on the value in use of the asset. This has been included within Fundraising expenditure in the Statement of Financial Activities.

Notes to the consolidated financial statements For the year ended 31 December 2022

11. Investments

11. Investments
		Restated
	Fixed asset	Current asset
	investments	investments	Total
Group and charity	£m	£m	£m

Market value at 1January2022	23.9	43.7	67.6
Reclassifcationof Royal London	43.7	(43.7)	-
Additions atcost	15.0	30.0	45.0
Disposals at market value	(15.0)	(10.0)	(25.0)
Net investmentgain/(losses)in theyear	(6.8)	-	(6.8)

Market value at 31 December 2022	60.8	20.0	80.8

Cost at 31 December 2022	28.3	20.0	48.3

		Market value	Market value
	Asset	2022	2021
	class	£m	£m
Fixed asset investments
UK investments
Aegon Ethical EquityFund	Authorised fund	5.6	7.3
Aegon Global Sustainable EquityFund(GBP)	Authorised fund	10.1	14.4
Aegon Global Sustainable EquityFund(USD)	Authorised fund	0.5	0.8
Aegon EthicalCorporateBondFund	Authorised fund	14.7	-
PIMCO Global Investment Grade Credit ESG Fund (USD)	Authorised fund	1.4	1.4
Royal London Short Term Fixed Income Enhanced Fund	Authorised fund	19.2	-
Royal London Short Term Fixed Income Fund	Authorised fund	9.3	-
		60.8	23.9
Current asset investments
UK investments
Royal London Short Term Fixed Income Enhanced Fund	Authorisedfund	-	34.5
Royal London Short Term Fixed Income Fund	Authorised fund	-	9.2
Bank Term Deposits	Deposit	20.0	-
		20.0	43.7

Total		80.8	67.6

With the covid threat receding during 2022, our Royal London investments were reclassified as fixed asset investments at 31 December 2022.

The ongoing conflict in Ukraine continues to cause material disruption to investment markets. Allied to the resultant spike in global energy prices, the September 2022 UK government budget resulted in significant volatility in markets. High levels of inflation remain in most developed market economies and UK CPI inflation was 10.5% at December 2022.

In the prior year, the current assets investments balance included £15m of money market funds which are short term, highly liquid, readily convertible to known amounts of cash and subject to an insignificant risk of changes in value. These are held to meet short term cash commitments and therefore the prior year comparative has been restated to reclassify £15m of money market funds from Current asset investments to Cash at bank and in hand. See note 14 for further detail.

The British Red Cross continues to actively monitor and review investments through the investment subcommittee in order to minimise risks on investment returns.

British Red Cross Trustees’ Report and Accounts 2022

Accounts

100

Notes to the consolidated financial statements For the year ended 31 December 2022

12. Stocks

12. Stocks
	2022	2021	2022	2021
	Group	Group	Charity	Charity
	£m	£m	£m	£m

Internationalemergency stocks	0.5	1.5	0.5	1.5
Medicalequipmentservices stocks	1.0	1.6	1.0	1.6
Cards and gifts stocks	0.3	0.3	-	-
Otherstocks	3.7	0.4	3.7	0.4

Total	5.5	3.8	5.2	3.5

Other stocks include £2.1m (2021: £0) in respect of gifts in kind for onward distribution in respect of donated SIM cards in connection with the Vodaphone 'everyone.connected' campaign.

13. Debtors

13. Debtors
	2022	2021	2022	2021
	Group	Group	Charity	Charity
	£m	£m	£m	£m

Trade debtors	8.1	6.1	8.1	6.1
Accrued income	8.1	6.5	8.1	6.5
Other debtors	1.3	0.9	1.0	0.6
Prepayments	4.9	4.6	5.0	4.6
Tax recoverable	3.3	1.7	3.3	1.8
Legacies receivable	28.4	23.2	28.4	23.2
Amounts due from subsidiary undertaking	-	-	1.8	1.3

Total	54.1	43.0	55.7	44.1

All amounts shown under debtors fall due for payment within one year.

14. Cash at Bank and in hand

14. Cash at Bank and in hand
	2022	2021	2022	2021
		Restated		Restated
	Group	Group	Charity	Charity
	£m	£m	£m	£m

Bank current accounts	13.9	10.9	12.1	9.0
Moneymarket funds	46.9	15.0	46.9	15.0
Bank short term deposits	15.0	-	15.0	-

Total	75.8	25.9	74.0	24.0

Notes to the consolidated financial statements For the year ended 31 December 2022

16. Provisions for liabilities and charges

		Pension scheme
	Leasehold	defcit reduction
	dilapidations	payments	Others	Total
Group and charity	£m	£m	£m	£m

At 1January2022	1.4	0.4	0.4	2.2
Payments duringthe year	-	-	-	-
Amountsreleased duringthe year	-	-	-	-
Increase/(decrease)inprovision	-	(0.2)	(0.3)	(0.5)

At 31 December 2022	1.4	0.2	0.1	1.7

Amounts are expected to be incurred:
- within oneyear	1.4	0.2	0.1	1.7
- beyond oneyear	-	-	-	-

	1.4	0.2	0.1	1.7

		Pension scheme
	Leasehold	defcit reduction
	dilapidations	payments	Others	Total
Group and charity	£m	£m	£m	£m

At 1 January2021	1.3	1.6	-	2.9
Payments duringtheyear	-	-	-	-
Amounts released duringtheyear	-	-	-	-
Increase/(decrease)inprovision	0.1	(1.2)	0.4	(0.7)

At 31 December 2021	1.4	0.4	0.4	2.2

Amounts are expected to be incurred:
- within oneyear	0.1	0.2	0.4	0.7
- beyond oneyear	1.3	0.2	-	1.5

	1.4	0.4	0.4	2.2

Leasehold dilapidations relate to properties where the British Red Cross has a legal responsibility as tenant for such costs. The timing of payments will be in line with the exit dates from leasehold properties and the dilapidations payments are estimated, based on historical payments.

As further explained at note 18, the £0.2m (2021:£0.4m) provision as at 31 December 2022 shown above represents the present value of contributions payable by the British Red Cross that result from the terms of the deficit recovery plan in respect of the TPT Growth Plan.

In the prior year, the current assets investments balance included £15.0m of money market funds which are short term, highly liquid, readily convertible to known amounts of cash and subject to an insignificant risk of changes in value. These are held to meet short term cash commitments and therefore should be classified as cash and cash equivalents within cash at bank and in hand. Therefore the prior year comparative has been restated to reclassify £15.0m of money market funds from Current Investments to Cash at bank and in hand.

15. Creditors: amounts falling due within one year

	2022	2021	2022	2021
	Group	Group	Charity	Charity
	£m	£m	£m	£m

Trade creditors	2.6	3.3	2.6	3.3
Accruals	10.4	8.8	10.4	8.7
Othercreditors	1.9	1.0	1.4	0.9
Deferredincome	3.6	4.0	3.6	3.9
Taxes and social securitycosts	2.6	2.4	2.6	2.4
Loans	-	0.3	-	0.3

Total	21.1	19.8	20.6	19.5

All deferred income as at 31 December 2021 was recognised during 2022 and all deferred income as at 31 December 2022 was deferred during the year. Deferred income relates to amounts received in advance of entitlement.

British Red Cross Trustees’ Report and Accounts 2022

101

Accounts

102

Notes to the consolidated financial statements For the year ended 31 December 2022

17. Staff costs and trustee expenses

17. Staff costs and trustee expenses
	2022	2021
Total staff costs (including casual staff) for the year were as follows:	£m	£m

Salary costs	100.7	95.7
National insurance costs	9.4	8.2
Pensions costsfordefned contributionschemes	5.0	4.2
Pensions costs for defned beneft schemes	0.0	0.0

Total	115.1	108.1

Redundancy costs included in expenditure during the year were £0.6m (2021: 0.6m).

Notes to the consolidated financial statements For the year ended 31 December 2022

17. Staff costs and trustee expenses (continued)

	2022	2021
Trustees’ expenses:	£000	£000

Expensesincurred bytrustees andreimbursed bytheBritish Red Cross	1	-
Expensesincurred bytheBritish Red Cross onbehalfof trustees	14	1
Trustees’ indemnityinsurance covercost	30	31



	2022	2021
Number of trustees receivingexpenses	2	1

Trustees' expenses are for travel and accommodation costs.

The number of employees whose total employee benefits (excluding employer pension costs)

Th b f l h ttl l bft ldi l i t
e numer o empoyees wose oa empoyee enes (excung empoyer penson coss)
amounted to over £60,000 in theyear were as follows:	2022	2021

£60,001 -£70,000	64	62
£70,001 - £80,000	33	23
£80,001 - £90,000	21	19
£90,001-£100,000	11	9
£100,001-£110,000	8	3
£110,001-£120,000	-	3
£120,001-£130,000	2	1
£130,001 - £140,000	1	1
£140,001 - £150,000	1	2
£150,001 - £160,000	1	-
£160,001 - £170,000	-	-
£170,001 - £180,000	-	1
£180,001 - £190,000	2	-

None of the trustees received any remuneration during the year (2021: £nil).

The total amount of employee benefits received by key management personnel for their services during the year is £1.0m (2021: £1.1m).

The average number of full time equivalent (FTE) staff employed by

The average number of full time equivalent (FTE) staff employed by

the British Red Cross during the year was as follows:	2022	2021

Fundraising	191	184
Retail	597	571
UK services	1,552	1,637
Firstaid services	288	284
Internationalservices	216	165
Other	509	514


Total employed by FTE	3,353	3,355
Total employed by headcount	4,579	4,612

Over 12,000 volunteers play a crucial role in delivering our services in the UK and help raise money to fund our activities. Services such as independent living and emergency support rely on volunteers to deliver the services to beneficiaries. Volunteers also play a large role in operating our retail shops across the UK and assist with our fundraising efforts.

British Red Cross Trustees’ Report and Accounts 2022

103

Accounts

104

Notes to the consolidated financial statements For the year ended 31 December 2022

18. Pensions

New British Red Cross staff are entitled to join the British Red Cross Group Personal Pension Plan provided by Legal & General. Staff had previously been entitled to join the British Red Cross Pension Fund ("UK Office scheme"), Scottish Branch British Red Cross Society Retirement Benefits Scheme ("Scottish scheme") or The TPT Growth Plan. These three schemes are all closed to new entrants.

UK Office and Scottish defined benefit pension schemes

The assets of these pension schemes are held in separate trustee-administered funds. The most recent triennial actuarial valuations of the UK Office scheme and the Scottish scheme were carried out as at 31 December 2019.

	UK Offce	Scottish	2022	2021
	scheme	scheme	Total	Total
The amounts charged to statement of fnancial activities are:	£m	£m	£m	£m

Currentservice cost	-	-	-	(0.1)

Interestcostonschemeliabilities	(0.5)	(0.2)	(0.7)	(0.5)
Expected return on plan assets	0.7	0.3	1.0	0.6

Net fnance credit	0.2	0.1	0.3	0.1
Actuarialgain	4.6	2.1	6.7	4.6
Movement in restriction of surplus	-	-	-	-

Net actuarialgain recognised	4.6	2.1	6.7	4.6

The current service cost will change as the members of the schemes approach retirement because the schemes are closed to new members.

The latest triennial valuation for the UK Office scheme as at 31 December 2019 showed a surplus of £6.5m. The latest triennial valuation for the Scottish scheme as at 31 December 2019 showed a surplus of £1.4m.

Notes to the consolidated financial statements For the year ended 31 December 2022

18. Pensions (continued)

18. Pensions (continued)
	UK Offce	UK Offce	Scottish	Scottish
	scheme	scheme	scheme	scheme
	2022	2021	2022	2021
Changes inpresent value of scheme obligation during theyear:	£m	£m	£m	£m

At 1 January	30.5	33.6	11.2	12.2
Service cost	-	0.1	-	-
Interest cost	0.5	0.4	0.2	0.1
Member contributions	-	-	-	-
Benefts paid	(1.0)	(1.2)	(0.4)	(0.3)
Actuarial (gain) / loss due to changes in assumptions	(9.9)	(2.0)	(3.8)	(0.7)
Actuarial (gain) / loss due to experience on liabilities	0.2	(0.4)	0.1	(0.1)
At 31 December	20.3	30.5	7.3	11.2
	UK Offce	UK Offce	Scottish	Scottish
	scheme	scheme	scheme	scheme
	2022	2021	2022	2021
Change in the value ofplan assets during theyear:	£m	£m	£m	£m

At 1 January	42.6	42.4	14.9	14.4
Interest on assets	0.7	0.5	0.2	0.2
Employer contributions	-	0.1	-	-
Member contributions	-	-	-	-
Benefts paid	(1.0)	(1.2)	(0.3)	(0.3)
Actuarial (loss) / gain on plan assets	(14.4)	0.8	(5.7)	0.6
At 31 December	27.9	42.6	9.1	14.9

	UK Offce	Scottish	2022	2021
	scheme	scheme	Total	Total
The amounts recognised in the balance sheet are:	£m	£m	£m	£m

Fair value of scheme assets	27.9	9.1	37.0	57.6
Present value of scheme obligations	(20.3)	(7.3)	(27.6)	(41.8)
Restriction of scheme surplus	-	-	-	-
Net Surplus	7.6	1.8	9.4	15.8

The British Red Cross has recognised the net scheme surpluses on the grounds that the British Red Cross has control over when both schemes commence wind up. In these circumstances any ultimate surplus would revert back to the British Red Cross.

British Red Cross Trustees’ Report and Accounts 2022

105

Accounts

106

Notes to the consolidated financial statements For the year ended 31 December 2022

18. Pensions (continued)

	UK Offce	UK Offce	Scottish	Scottish
	scheme	scheme	scheme	scheme
The major categories ofplan assets as apercentage of totalplan assets are:	2022	2021	2022	2021

Equities	42%	24%	36%	28%
Gilts	41%	37%	40%	33%
Bonds	16%	38%	21%	38%
Cash	1%	1%	3%	1%
	100%	100%	100%	100%
	UK Offce	UK Offce	Scottish	Scottish
	scheme	scheme	scheme	scheme
	2022	2021	2022	2021
	£m	£m	£m	£m

Actual return onplan assets in theyear	13.6	1.3	5.5	0.8
Principal actuarial assumptions at the balance sheet date in respect of both schemes were:			2022	2021

Discount rate			4.8%pa	1.8%pa
Consumerprice infation(CPI)			2.9%pa	3.2%pa
Salaryincreases			N/A	3.2%pa
UK Offce schemepension increases
Capped at 5.0%			2.6%pa	2.9%pa
Capped at 3.0%			2.1%pa	2.3%pa
Capped at 2.5%			1.9%pa	2.1%pa
Scottish schemepension increases
Pension increase(CPI capped at 5%pa)			2.6%pa	2.9%pa
Pension increase(CPI capped at 2.5%pa)			1.9%pa	2.1%pa
Mortality assumptions in respect of both schemes adopted at the year end imply the			2022	2021
following life expectancy at 65:			Years	Years

Pensioners: male			22.9	22.8
Pensioners: female			25.2	25.1
Non-pensioners: male			24.3	24.2
Non-pensioners: female			26.6	26.5

Notes to the consolidated financial statements For the year ended 31 December 2022

19. Obligations under operating leases

19. Obligations under operating leases
			2022			2021
Total future minimum lease payments under	Property	Other	Total	Property	Other	Total
non-cancellable operating leases are as follows:	£m	£m	£m	£m	£m	£m

Withinone year	4.6	0.5	5.1	4.9	0.9	5.8
In twotofve years	7.2	0.7	7.9	7.9	0.8	8.7
After fve years	5.6	-	5.6	3.0	-	3.0

Total	17.4	1.2	18.6	15.8	1.7	17.5

Operating lease charges during 2022 were £6.8m for property leases (2021: £6.6m) and £1.1m for other leases (2021: £1.2m).

20. Related parties

There were no material transactions with related parties during the year (2021: none).

Trustees and other related parties, including key management personnel, made donations to the British Red Cross totalling £31,782 during the year (2021: £28,842).

21. Capital commitments

There were £0.3m of capital commitments at 31 December 2022 (2021: £0.2m).

Other schemes

The British Red Cross also contributes to the British Red Cross Group Personal Pension Plan for employees. In 2022 the total cost of these contributions was £5.0m (2021: £4.2m) and the balance outstanding at 31 December 2022 was £0.6m (2021: £0.6m).

Staff were able to join The TPT Growth Plan (‘the Growth Plan’) until April 2007. The Growth Plan is a multi-employer defined benefit pension scheme. The assets of the scheme are co-mingled for investment purposes and as a result it is not possible to either break down scheme assets or analyse the ongoing funding deficit by individual employer. Accordingly, due to the nature of the plan, the accounting charge for the year under FRS 102 represents only the employer contributions payable.

There is a contingent liability in the event that the British Red Cross were to withdraw its membership of the Growth Plan. The scheme’s actuaries valued the withdrawal liability at £2.9m as at 30 September 2021.

There is a potential liability for an employer such as the British Red Cross participating in the scheme in the event of employers ceasing to participate in the Growth Plan or the scheme winding up. There is also a potential liability where other participating employers are unable to pay their debts relating to the Growth Plan.

The results of the Growth Plan scheme valuation as at 30 September 2020 show a deficit of £31.6m. A deficit recovery plan aims to eliminate the funding deficit by January 2025. The additional employer contributions required from the British Red Cross as part of this recovery plan are £0.2m per annum. In line with the requirements of the SORP and FRS 102, the present value of contributions payable under the terms of this recovery plan must be recognised as a liability and this is detailed at note 16 to the consolidated financial statements.

The British Red Cross expects to contribute 2% per annum as a percentage of Growth Plan members’ salaries.

British Red Cross Trustees’ Report and Accounts 2022

107

Accounts

108

Notes to the consolidated financial statements For the year ended 31 December 2022

22. Programme commitments (continued)

The British Red Cross regularly pledges support to programmes led by the International Federation of Red Cross and Red Crescent Societies (IFRC), International Committee of the Red Cross (ICRC) or other National Societies. In addition to the expenditure recognised in the financial statements, the British Red Cross had outstanding pledges to the programmes disclosed below. Full payment of the pledges is contingent on the outcome of British Red Cross reviews of the programmes and therefore the liability has not been recognised at the year end. The commitments will be funded through general funds, restricted appeal income or restricted funding from individual and institutional donors.

		2022	2021
	End date	£m	£m

Kenya and Uganda Handwashing Facilities	2023	0.4	-
Kenya-Integrated Food Security and Livelihoods Taita Taveta	2023	0.2	0.3
Phase 2 Libya Protection Programme	2023	0.2	-
DRC-YRCS Primary Health Centres-2022	2023	0.2	0.2
Managing narratives in the humanitarian response to the confict in Ukraine	2024	0.3	-
BRC support to Climate Change Adaptation Project in Narayanganj	2025	0.4	-
BRC support to V2R Cox's Bazar	2022	0.5	0.4
BRC support to SARC 2022-23	2023	0.7	-
Enabling Actions for Community Health (EACH)	2023	0.7	-
IFRC-FCDO contribution to the DREF	2023	1.5	3.0
FCDO Afghanistan Crisis Appeal 2021	2023	2.0	-
BRC-LRC Multiyear Framework Agreement	2024	2.1	-
Support to URCS Winterisation plan	2023	2.3	-
DEC Phase 2 Afghanistan Crisis Appeal 2021	2023	3.2	-
DEC Phase 2 allocation to IFRC Poland & Ukraine	2024	5.6	-
Bangladesh Barisal Livelihoods and DRR UKAM	2022	0.5	1.2
Kenya Red Cross Society-Innovative Approaches to Response Preparedness	2023	-	0.6
Danish Red Cross-PPL grant to Kassala project	2023	-	0.4
Philippines Typhoon Rai (Odette)	2022	-	0.7
Afghanistan Crisis Appeal 2021	2022	-	0.5
IFRC-Myanmar Community Resilience	2022	-	0.2
Bangladesh Red Crescent Society-BRC Support to Barisal Expansion	2022	0.3	0.3
IFRC-Risk-Informed Early Action Partnership	2022	-	0.7
Norwegian Red Cross-Co-fnancing of SARC fnance software procurement	2022	0.2	0.2
IFRC-Myanmar Rakhine Community Resilience-Livelihood Delegate	2022	-	0.2
Zimbabwe Red Cross Society-Zimbabwe Community Resilience Programme	2023	-	0.4
Lebanon Cash Assistance PPL 2021-2022	2022	-	0.3
Nepal Resilient Livelihood Project	2023	0.0	0.2
Lebanon Livelihoods Flagship 21-22	2022	-	0.2
Ending Chronic hunger support project in Modogashe	2022	-	0.2
Zim-Emergency Cash Response in Chipinge	2022	-	0.2
Mitigating COVID-19 secondary impacts on GBV in Sinjar	2022	-	0.1
Mothers'Clubs in Niger-PPL grant	2022	-	0.1
Haiti Earthquake 2021 fnancial contribution to IFRC with PSSR for Goods in Kind	2023	-	0.1
Climate Centre Pre-COP Dialogues	2021	-	0.1
GRC-YRCS Primary Health Centres-2021	2022	0.0	0.1
Mediterranean HSPs pledge to IFRC	2022	-	0.1
Ethiopia crisis response-support to ERCS through NLRC 2021/2022	2022	-	0.1
Urban SEA	2023	0.0	0.1
Niger FbF project	2021	0.0	0.1
Other programmes		2.2	1.2

Total		23.5	12.5

Notes to the consolidated financial statements For the year ended 31 December 2022

23. Analysis of net assets between funds

23. Analysis of net assets between funds

			2022
	Unrestricted	Restricted	Total
Group	£m	£m	£m

Tangible assets	43.5	3.3	46.8
Intangible assets	7.3	-	7.3
Fixed asset investments	-	60.8	60.8
Netcurrentassets	73.1	61.2	134.3
Provisionsfor liabilities and charges	(1.7)	-	(1.7)
Defned beneft pension scheme surplus	9.4	-	9.4

Net assets	131.6	125.3	256.9

			2022
	Unrestricted	Restricted	Total
Charity	£m	£m	£m

Tangible assets	43.5	1.2	44.7
Intangible assets	7.3	-	7.3
Fixed asset investments	-	60.8	60.8
Net current assets	73.1	61.2	134.3
Provisions for liabilities and charges	(1.7)	-	(1.7)
Defned beneft pension scheme surplus	9.4	-	9.4
Net assets	131.6	123.2	254.8

			2021
			Restated
	Unrestricted	Restricted	Total
Group	£m	£m	£m

Tangible assets	50.3	4.4	54.7
Intangible assets	9.3	-	9.3
Fixed asset investments	-	23.9	23.9
Net current assets	70.3	26.3	96.6
Provisionsfor liabilities and charges	(2.2)	-	(2.2)
Defned beneft pension scheme surplus	15.8	-	15.8

Net assets	143.5	54.6	198.1

			2021
			Restated
	Unrestricted	Restricted	Total
Charity	£m	£m	£m

Tangible assets	50.3	2.0	52.3
Intangible assets	9.3	-	9.3
Fixed asset investments	-	23.9	23.9
Net current assets	70.8	25.0	95.8
Provisions for liabilities and charges	(2.2)	-	(2.2)
Defned beneftpension scheme surplus	15.8	-	15.8

Net assets	144.0	50.9	194.9

British Red Cross Trustees’ Report and Accounts 2022

109

Accounts

110

Notes to the consolidated financial statements For the year ended 31 December 2022

24. Grant acknowledgements

During the year The National Lottery Community Fund and The National Lottery	Balance 1			Balance 31
Heritage Fund provided grants for the following projects:	January 2022	Income	Expenditure	December 2022
Purpose ofgrant	£000	£000	£000	£000

National Lottery Community Fund Grants
Holistic Support to Destitute Refugees and Asylum Seekers in London	2	-	(2)	-
Strategic Dispacement Migration Project	-	112	(99)	14
Strategic National Asylum Programme(SNAP)	14	-	-	14
Greater Manchester Refugee Support Covid-19 response	1	-	1	2

National Lottery Heritage Fund Grant
Our Stories Our Time	-	47	(24)	23
ImprovingPublic Access to Humanitarian Heritage Collections	31	-	(11)	20

Balances as at 31 December 2022 are included within our restricted funds.

25. Coronavirus Job Retention Scheme

The British Red Cross participated in the Government Coronavirus Job Retention Scheme during the year and income received in the year totalled £0.002m (2021:£3.0m). This grant income is restricted to eligible staff costs and has been presented in unrestricted income to match the unrestricted staff costs the grant income was provided to support.

The grant income received was allocated between activities as follows:	2022 £m 2021 £m

Donations and Legacies	- 0.1
Retail	- 1.9
Crisis Response	- -
Refugee Support and Migration	- 0.1
First aid and crisis education	- 0.3
Support between home and hospital	- 0.4
Miscellaneous	- 0.2
	- 3.0

26. Post balance sheet event

The trustees of the British Red Cross Pension Fund and the Scottish Branch, British Red Cross Society Retirement Benefits Scheme are progressing insurance company buyouts of the liabilities of both pension schemes. On 31 March 2023, the schemes entered into contracts for the purchase of bulk annuity policies with Aviva Life & Pensions UK Limited. The inception date of these policies is 31 March 2023, following which policy premiums will be remitted by the schemes to the insurance company funded by scheme assets. The insurance company will then fund the ongoing benefits payable by the schemes during the subsequent buy out phase. It is difficult to estimate at this time the exact timing of the completion of the buyout and formal wind up of the pension schemes, but this is currently estimated to be approximately summer 2025. As a result of the buyout, the net pension surplus recognised on the balance sheet as at 31 December 2022 of amount £9.4m is unlikely to be fully recoverable, due to the costs associated with the buyout including the policy premiums paid to the insurance company. It is not possible at this stage of the buyout process to reliably estimate the financial effect of the buyout on the British Red Cross' finances.

Patron

Formerly, Her Late Majesty Queen Elizabeth II

President

The former His Royal Highness The Prince of Wales KG KT GCB OM

Deputy president

Her Royal Highness Princess Alexandra, The Hon Lady Ogilvy LG GCVO

Honorary vice-presidents

Sylvia, Countess of Limerick CBE Professor John McClure OBE Mrs Elspeth Thomas CBE DL Sir Nicholas Young

Vice-presidents

Mr Anthony Andrews Ms Angela Rippon OBE Mrs Maria Shammas MBE

Board of trustees

Mrs Elizabeth Padmore, chair Ms Louise Halpin, vice-chair Professor Dr Geeta Nargund, vice-chair Mr Stuart Shilson LVO DL, vice-chair (until 13 April 2022) Mrs Liz Hazell FCA, treasurer

Mr Yaseer Ahmed

Mr Howard Bell (from 1 January 2023) Mr Dennis Dunn MBE JP DL Mrs Deborah El-Sayed

Sir John Holmes

Mr Alan House (from 1 January 2023) Ms Katie Igras Mr Lewis Iwu

Ms Anna Prag (until 25 May 2022) Mrs Kirsty Robeson

Board sub-committees include

Executive leadership team

Michael Adamson CBE, chief executive

Zoe Abrams, executive director of strategy,

advocacy and communications (until 31 December 2022) Paul Amadi MBE, chief supporter officer Richard Blewitt, executive director, international Dorothy Brown, chief operating officer Natasha Dickinson and Christina Marriott, interim executive

directors of strategy, advocacy and communications (from 16 January 2023)

Lisa Hollins, executive director of UK operations (from 1 April 2022) Martin Halliwell, chief finance officer (until 13 January 2023) Clive MacTavish, interim chief finance officer (from 3 January 2023)

External auditors

Deloitte LLP, Statutory Auditor, 3 Victoria Square, Victoria Street, St Albans, AL1 3TF

Bankers

National Westminster Bank plc, City of London Office, PO Box 12258, 1 Princes Street, London EC2R 8BP

External legal advisers

Withers, Old Bailey, London EC4M 7AN

Investment managers

Aegon Asset Management, 3 Lochside Crescent, Edinburgh EH12 9SA

Royal London Asset Management, 55 Gracechurch Street, London EC3V 0RL

Awards and Honours Panel Emblem committee

Ethical fundraising and quality assurance committee Finance and audit committee Governance and nominations committee Investment sub-committee Movement policy committee Risk and assurance committee Remuneration committee UK Solidarity Fund

111 British Red Cross Trustees’ Report and Accounts 2022

Thank you

112

Thank you

We would like to thank every individual and organisation who supported our work in 2022.

Once again, you showed incredible compassion and kindness. Your generosity meant that we were able to support those most in need in the UK and overseas. We particularly want to thank everyone who supports us regularly, giving us the confidence to plan ahead. We gratefully remember each and every one of our supporters who thoughtfully left us a gift in their will. We would also like to say thank you to all our local fundraising committees and volunteers for their hard work and commitment, which we could not do without.

Benenden Health

Blake Morgan Boneloaf Bunzl plc Burberry Camelot UK Lotteries Ltd CBOE Clear Europe Checkout Ltd Circle Health Group Clarins UK Ltd The Constance Travis Charitable Trust Costco Wholesale UK Limited Credit Suisse The Daily Mail – Mail Force Campaign DC Advisory UK Deliveroo

We would like to give special thanks to

Aline Foriel-Destezet AG Grid Ltd

Department for Culture, Media and Sport Department for Health and Social Care DPD UK EBAY (UK) Ltd EDL (UK) LFG GENERATION LIMITED EFL and EFL Trust Elhra European Commission Foreign, Commonwealth & Development Office Forrester Family Trust Garfield Weston Foundation Grafton Group plc Graham and Susan Tobbell GSK Guernsey Overseas Aid Commission Haleon Hempstead May Ltd

Amazon Payments UK (APUK) Limited Amazon UK Aon UK Ltd Apax Foundation ARUP Ashley Family Foundation Astra Foundation AstraZeneca Australian Department of Foreign Affair and Trade Aviva plc Avon Cosmetics Ltd Avra Foundation B&Q Barclays Baringa Partners Benefact Trust

HSBC Holdings plc

Hugh Symons Charitable Trust Humphrey Battcock ICE Futures Europe Iceland Foods Charitable Foundation Incap Electronics UK Ltd Inflexion Foundation Intermediate Capital Group Plc Jaguar Land Rover Jersey Overseas Aid Commission Jingle Jam John and Sheila Williams, Maritime Transport John Lewis Partnership John Swire (1989) Charitable Trust Kindred Kingfisher plc Lehman Brothers Foundation Europe Lizzie and Mark Philip-Sorensen Lord Glendonbrook CBE on behalf of The Michael Bishop Foundation

Lund Trust Masonic Charitable Foundation McDonald’s UK & Ireland Members of The Tiffany Circle Monzo National Grid Nationwide Building Society News International Ltd

Nominet UK Ocado Retail Paula Hawkins Pears Foundation Premier Foods Reckitt Revolut Robyn Charitable Trust Schroders plc Screwfix

Simmons & Simmons Charitable Foundation Sir James Reckitt Charity Smiths Group plc Specsavers Spectris plc Spirax-Sarco Engineering plc Squarepoint Foundation St James's Place Foundation Starbucks

States of Guernsey Policy and Resources Committee Swire Charitable Trust Tesco

The All England Lawn Tennis Club The Haramead Trust The National Lottery Community Fund The Players of the People's Postcode Lottery The PwC Foundation The Royal London Group

The Scottish Government The TK Maxx and Homesense Foundation The Welsh Government USAID Vodafone UK Volant Charitable Trust Wimbledon Foundation

Thanks also to

A B Charitable Trust for their grant towards the Asylum Reform Initiative Ben & Jerry's Foundation of UK Fund for their grant towards the Asylum Reform Initiative Birrane Foundation Borrows Charitable Trust British Airways Bryan Guinness Charitable Trust Che Chee Trust Christopher Laing Foundation Delta Air Lines

Disrupt Foundation for their grant toward the Asylum Reform Initiative EA Foundation Elizabeth and Alun Cole

Esmée Fairbairn Foundation for their grant towards the Asylum Reform Initiative Gary Lineker OBE Glasgow Communities Fund Glastonbury Festival Events Limited H&M UK&IE Heritage Lottery Home Office Hospital Saturday Fund Impex Management Foundation Isle Of Man International Development Committee Jane Thompson Jon Holmes

Joseph Rowntree Charitable Trust for their grant toward the Asylum Reform Initiative

Keith Loudon OBE KWOK Foundation Mark Sorrell for Goldman Sachs Gives Milton Damerel Trust Moondance Foundation The Northern Ireland Executive Office – Racial Equality Unit Prince of Wales's Charitable Foundation QBE Foundation

Robin and Nicolette Kinross Standard Chartered Bank The Findlay Charitable Trust The Miel de Botton Charitable Trust The Roger De Haan Charitable Trust Trustees, Associates, and Principals of The Talent Fund Ulster Garden Villages Ltd Weinstock Fund

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British Red Cross Trustees’ Report and Accounts 2022

Get involved

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Get involved

Are you part of the growing movement of kindness? Get connected to people who need your skill, care and support.

Volunteering

However much time you have and whatever your experience, there are UK volunteering opportunities at the British Red Cross.

Meet new people, learn new skills and help people get the support they need in a crisis – become an emergency response volunteer, deliver mobility aids or support our shops. You could also become a community connector, helping people in your area by having a chat over a cup of tea, going for a stroll or attending a community group together.

Find out more at

redcross.org.uk/get-involved/volunteer

Youth volunteers

You can volunteer in many of our services from the age of 15. There are opportunities to gain new skills, boost your CV and confidence, achieve certification for your time and learn more about how charities work. No matter how much time you have or whatever your experience, there’s a role to suit everyone.

Make a difference to people’s lives on a volunteer placement or if you’re aged between 15 and 18, apply for one of our work experience placements from marketing to HR or finance.

If you are at university, you can get involved in the British Red Cross on Campus scheme to fundraise and raise awareness. For those aged between 18 and 30, join our international youth volunteering programme and experience a different culture whilst helping people in crisis.

Find out more at

- - redcross.org.uk/get involved/opportunities for-young-people

Our shops

We sell pre-loved fashion, furniture, books and more to help fund our life-changing work in the UK and abroad. You can support us by shopping in store or online on eBay, ASOS or in our online gift shop; donating items to our stores in person or by post; or by volunteering with us.

Find out more at: redcross.org.uk/shop

Fundraising

Get active, fundraise, and have fun; there are many ways you can help raise money for people in crisis.

Sign up to one of our challenge events, like Miles for Refugees, volunteer for us in your local area (shaking buckets, get a collection can) or take part with others by getting your school, local business or community group involved. Every step you take and every pound you raise will help someone in need.

Find out more at redcross.org.uk/events Email getfundraising@redcross.org.uk or call 0300 456 1005

Education resources

Our free online resources for teachers and parents have been created to help inspire the next generation of humanitarians. We have activities based around kindness, empathy and topical events, which are designed to build resilience, awareness and critical thinking among 5-18-year-olds.

- - redcross.org.uk/get involved/teaching resources

First aid champions is a first aid teaching site for learners aged 5-18. First aid champions can be used by teachers and parents to teach first aid to children and young people through a range of activities including quizzes, videos and lesson plans.

frstaidchampions.redcross.org.uk

Collaborate for change

Support from philanthropists, trusts, statutory funders and corporate partners makes a lasting impact on the lives of people in crisis in the UK and around the world.

Our corporate partners work with us to create a shared vision for change. We seek to develop and innovate, and together increase our reach and support.

Our institutional funders are also part of our drive for change and our teams work alongside donors and partners to strengthen our existing partnerships and scale up our engagement, with the shared aim to improve people’s lives and mobilise funds when crisis strikes.

We have a wide range of ways you can get involved: support a specific project; partner with us to tailor an opportunity; or support our work tackling wider social challenges. You can become a real catalyst for change.

Our dedicated teams will work closely with you to develop ideas that best make use of your time and investment. To find out more about joining with us to make a difference to the lives of people in crisis, contact us today.

Companies:

corporatepartnerships@redcross.org.uk

Institutional Funders: FRInstitutional@redcross.org.uk

Philanthropists (individuals, trusts, and foundations): philanthropy@redcross.org.uk

Donate

It’s the generosity of our supporters that enables our work to happen quickly and efficiently. We rely on your support to keep us going.

A donation or a regular gift means we can support people facing crisis, in whatever form that takes. It provides essentials like food, medicine and clothing to those in need. It helps people safely home from hospital and provides cash assistance. It pays for first aid training, provides social care, and means we are ready to help wherever the need is greatest. With your help, we’ll continue to provide vital humanitarian support for people in the most vulnerable situations, and work to prevent them from falling through the gaps.

redcross.org.uk/donate Phone: 0300 456 1155 Email: supportercare@redcross.org.uk

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Where we are 44 Moorfields London EC2Y 9AL redcross.org.uk/annualreport

Published 2023

The British Red Cross Society, incorporated by Royal Charter 1908, is a charity registered in England and Wales (220949), Scotland (SC037738), Isle of Man (0752), Jersey (430) and Guernsey (CH142).

Photography credits
Cover:
Photo © Tamara Vukov/IFRC
Photo © Anna Gordon/British Red Cross
Photo © Ukrainian Red Cross
Photo © Anna Gordon/British Red Cross
Photo © Annette Selmer-Andresen/IFRC
Photo © Pakistan Red Crescent Society
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Photo © Rob Pinney/British Red Cross
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Photo © Laura Lewis/British Red Cross
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Photo © Jeremy Sutton-Hibbert/British Red Cross
Video © The British Red Cross
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Photo © Anna Gordon/British Red Cross
Photo © Claudia Janke/British Red Cross
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Photo © Anette Selmer-Andresen/IFRC
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Photo © Annalisa Ausilio/Italian Red Cross
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Photo © Hannah Maule-ffnch/British Red Cross
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Photo © Anastasia Sharkova/IFRC
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Photo © Marko Kokic/IFRC
Photo © Meer Abdullah Rasikh / IFRC Asia Pacifc
Photo © Pakistan Red Crescent Society
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Photo © Gary Calton/British Red Cross
Photo © Gillian Rutherford/British Red Cross
Photo © Anette Selmer-Andresen/IFRC
Photo © Anette Selmer-Andresen/IFRC
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Photo © Tamara Vukov/IFRC
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Photo © Kasia Strek/British Red Cross
Photo © ICRC
Photo © Marco Kokik/IFRC
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Photo © British Red Cross
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Illustration © British Red Cross
Photo © Meer Abdullah Rasikh / IFRC Asia Pacifc
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Photo © Kristian Buus/British Red Cross
Photo © David Taylor/BRC
Photo © British Red Cross
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Illustration © British Red Cross
Photo © Frankie Bizi/connective3
Illustration © British Red Cross
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Photo © Islamic Relief
Photo © Katie Hope/IFRC
Video © ICRC
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Photo © Berhanu Gezahegn/
Ethiopian Red Cross Society
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Photo © Sajid Hasan / IFRC
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Photo ©Jeremy Sutton-Hibbert/British Red Cross
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Photo © Katy Taylor-Gooby/British Red Cross
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Photo © Katy Taylor-Gooby/British Red Cross
Photo © Claudia Janke/British Red Cross

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Photo © Katy Taylor-Gooby/British Red Cross
Photo © Hugo Nijentap/IFRC
Photo © Claudia Janke/British Red Cross
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Photo © Peter Flude/British Red Cross
Photo © Terri Hawkins/British Red Cross
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Photo © Gemma Wood/British Red Cross
Photo © Hannah Maule-ffnch/British Red Cross
Photo © Shutterstock
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Illustration © British Red Cross
Photo © Belarus Red Cross
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Photo © Viktor Berezkin/Russian Red Cross
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Photo © Ukrainian Red Cross
Photo © IFRC/Surya Kusuma
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Photo © Elena Heatherwick/British Red Cross
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Photo © Jamie Lau/British Red Cross
Photo © Hugo Nijentap/IFRC
Photo © Kasia Strek/British Red Cross
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Photo © Sian Roper / BRC.
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Photo © Anna Gordon/British Red Cross
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Video © British Red Cross
Photo © British Red Cross
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Photo © Kate Stanworth/British Red Cross
Photo © Brynja Dögg Friðriksdóttir/IFRC
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Photo © Antonio Salgado/British Red Cross
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Photo © Francesca Jones/ British Red Cross
Photo © Jonathan Banks/British Red Cross
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Photo © Mongolian Red Cross
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Photo © Anette Selmer-Andresen/IFRC
Photo © Pakistan Red Crescent Society
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Photo © Anastasia Sharkova/IFRC
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Photo © Anna Gordon/British Red Cross
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Photo © Anna Gordon/British Red Cross
Photo © Anna Gordon/British Red Cross
Photo © Anna Gordon/British Red Cross

Photography credits

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