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2023-06-30-accounts

PLAN INTERNATIONAL UK TRUSTEES’ ANNUAL REPORT 2023

CONTENTS

About Plan International 3
Welcome from our CEO and Chair 4
A message from our Youth Advisory Panel 6
Our impact 7
Strategic review 9
Our supporters 24
Financial review 26
Managing risk 30
Our people 32
Our organisation 34
Legal and administrative information 44
Accounts 47
Independent Auditor’s report 47
Primary statements 51
Notes forming part of the fnancial statements 54
Thank you 87

The information included on pages 7–25 constitutes Plan International UK’s Strategic Report for the year to 30 June 2023.

On the cover: “I love my teacher and friends as they help me a lot”, says sponsored child Len Sokha, 10 (left). Plan International supports children’s education in Cambodia where Len Sokha and her best friend Sok Na live.

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ABOUT PLAN INTERNATIONAL

Plan International is an independent development and humanitarian organisation that advances children’s rights and equality for girls. We strive for an equal world where every child can reach their full potential and every girl can choose their own future.

For more than 85 years, we’ve been building powerful partnerships to protect children’s rights and fight inequality. To create lasting change, we work together with children, local communities, partners and supporters.

Plan International works across more than 80 countries to build a future where every child is safe and receives an education. A world where all girls are free from violence, in control of their own body, know their rights and have their voices heard. And if disaster strikes, we’re there too. We work to protect children, keep them learning and help their communities to recover, rebuild and develop their resilience.

Plan International UK is part of the Plan International global family. We lead the work of the charity in the UK. This includes raising funds from the UK public and through partnerships with institutions, trusts and corporates; leading on advocacy and campaigning in the UK; and delivering programmes for girls in the UK, too.

Plan International UK works in partnership with Plan International to ensure the effective management and implementation of programmes we fund overseas.

The projects highlighted in this report have all received financial support from Plan International UK – many will also receive funding from other Plan International members and other partners. The reach and impact included in this report reflect the whole project.

“I learnt that menstruation is a normal and necessary process”, says Dalila, 15. She participated in a workshop on how to manage periods healthily in Guatemala.

Plan International UK is an independent development and humanitarian children’s charity, with no religious, political or government affiliation.

The Trustees’ Annual Report 2023 covers the period 1 July 2022–30 June 2023.

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WELCOME FROM OUR CEO AND CHAIR

Over this past year, changing geo-politics, conflict and climate change have focused attention on the inequalities of our world. Coupled with severe global economic challenges, the impacts have been devastating for children, with girls often most affected.

Plan International UK has successfully funded humanitarian programmes in response to crises around the world. A priority has been the hunger crises which have intensified in East Africa, the Central Sahel, Haiti and Guatemala. Rose saw this for herself on a visit to Somaliland at the end of June. The need is far greater than the level of funding available – with many thousands of children in camps and out of school. We’ll keep doing whatever we can for children and families struggling to access food, education and healthcare, and continue to advocate to funders and governments for more life-saving support.

As conflict in Ukraine continues, we’re contributing more than £12m over three years to Plan International’s humanitarian response there, thanks to our membership of the Disasters Emergency Committee (DEC) and the generosity of the British public. Working with local partners, we and other DEC charities are providing multiple services supplying food, cash support, clean water, medical care and psychological support – not only in Ukraine, but also for refugees in Poland, Romania, Moldova and Hungary.

A decade of armed conflict in north-eastern Nigeria and a now-worsening hunger crisis have displaced millions of people. When food is in short supply, families may contemplate moving or taking their children out of school to help find food and work instead – a decision which often disproportionately affects girls. One of our programmes, funded by Education Cannot Wait (ECW), is working with communities to help ensure that all children, including girls, can remain in education during crisis. We’re delivering similar programmes in partnership with ECW in South Sudan, Cameroon and Mali.

Since 2018, we’ve led the five-year Supporting Adolescent Girls’ Education (SAGE) programme together with Plan International Zimbabwe. Funded by the UK Government’s Foreign Commonwealth and Development Office (FCDO), SAGE has supported over 13,400 out-of-school girls and young women with learning support to move into formal education, training or employment. FCDO has agreed £5m additional funding for this programme for three years, enabling us to reach even more girls. We hope to replicate the SAGE model across the Plan International family, given its well-evidenced impact.

At the heart of Plan International’s global strategy All Girls Standing Strong is ensuring that as an organisation, our work is led by those with local knowledge and expertise in each country, while benefiting from our global reach and connections. We know this is essential in achieving a just world for all children. Last October, along with other leaders of similar organisations, we signed up to a far-reaching set of commitments – Pledge for

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Change 2030. Aid must work more effectively for those it’s intended to help and reflect the challenges the world will face in the future. This means creating genuine and equitable partnerships with local and national organisations and governments, and shifting more power, decision-making and money to those in places affected by crisis and poverty. Only through such partnerships will we have bigger, longer-lasting impacts on people’s lives, and build the strength of communities we strive to support.

In the UK, we’ve advocated alongside the youth-led grassroots organisation Our Streets Now to call for legislation to protect girls and young women from public sexual harassment. After two years of Crime Not Compliment activism, over 65,000 petition signatures, thousands of emails to MPs, and youth activists championing the cause, the Protection from Sex-Based Harassment in Public Bill has now passed into law.

International Day of the Girl 2022 saw us celebrate the power of girls, 10 years after we helped secure this day in the official UN calendar. For this milestone, we went bigger and bolder than ever before. Through our Girls Takeovers we supported 66 girls to step into the shoes of leading figures from media, politics, sport and business for the day, to champion gender equality and the potential of girls.

Our flagship child sponsorship programme continues to champion communities around the world, helping ensure children have access to clean water, shelter, healthcare and education. We continue to be inspired by and are immensely

grateful to our 63,000 UK child sponsors whose vital support ensures this work is possible.

Looking ahead, we’ll launch a new strategy setting out our ambitions for the next three years – focusing our efforts to work more equitably with local partners, stepping-up our humanitarian work and emergency response in the face of ongoing crises, and ensuring our work does more to support communities tackling the climate crisis. All of this will be done by putting young people, and girls in particular, at the heart of everything we do.

In the context of these challenges, we remain more determined than ever that every child should be given the same chance in life. Thanks to our amazing supporters, sponsors, young people, donors, partners, trustees, staff and volunteers, we’re confident of continuing to make a lasting, positive impact on the lives of children and girls both in the UK and around the world.

Rose Caldwell Chief Executive

Professor Sir Ian Diamond Chair

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A MESSAGE FROM OUR YOUTH ADVISORY PANEL

I’m Meera. I’m on Plan International UK’s Youth Advisory Panel (YAP) and I recently joined the Youth for Education in Emergencies (Youth4EiE) global youth panel too! (see page 16)

YAP are a group of young people from across the UK who are committed to advancing children’s rights and equality for girls. We utilise our diversity of thought and help to shape the direction of Plan International UK, ensuring the youth perspective is always taken into account.

My term as a YAP member is now coming to an end, but I am incredibly grateful for all the opportunities I have been offered and taken part in. I am also so thankful to have worked with the other wonderful young people on this panel – I am very proud of what we have achieved and excited to see what we will achieve in the future!

I have been able to take part in so many amazing opportunities to support issues present in the UK and globally. Earlier this year I attended a screening of a short film produced by young people on sexual harassment in schools. I also attended parliamentary events supporting our biggest campaigns; fighting against the hunger crisis in East Africa and our Crime Not Compliment campaign to make public sexual harassment a crime.

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Meera
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These events are incredibly unique, and I am very lucky to have been a part of them. After all, it’s not every day you get to speak to MPs and ask their thoughts on certain issues!

After seeing what YAP have achieved, I can say wholeheartedly that YAP and the other young people that Plan International works with make all the difference. Not only in advocacy and lobbying but importantly to create an inspirational youth community.

More and more young people are getting involved in creating a brighter future for generations to come and inspiring others along the way. Thank you for giving young people the platform to create meaningful change.

Meera Plan International UK YAP member

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OUR IMPACT

“Studying on an empty stomach is not easy, but when we eat, the lessons become easier to understand”, says Moussou, 10, from Mali. Plan International is working in Mali’s Gao region to provide nutritious school meals to pupils.

WE REACHED NEARLY 10 MILLION CHILDREN, YOUNG PEOPLE AND THEIR COMMUNITIES AROUND THE WORLD, ACROSS 85 PROJECTS IN 36 COUNTRIES:

1.73 MILLION

People directly supported by our programmes, including 337,500 girls

8.15 MILLION

People indirectly reached through our work

Thanks to our 63,000 UK SPONSORS

We are supporting over 68,000 CHILDREN

We received £1.46 MILLION

in legacies from supporters who generously remembered us in their wills.

13,700 CAMPAIGNERS

in the UK stood with us to fight for equality for girls.

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STRATEGIC REVIEW

“After learning karate, my self-confidence was boosted significantly.” Rinky, 12, learnt karate through a Plan International project and now teaches others in her school in Bangladesh.

OUR STRATEGY

We launched a three-year organisational strategy in 2021 outlining our key strategic goals and enablers to drive forwards our work advancing children’s rights and equality for girls.

We are approaching the end of this strategic period and can report good progress across our goals and enablers.

On the next few pages, we look back and spotlight some of most significant achievements over the last year. We also look forward to what we still aspire to achieve.

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PROGRAMME WITH IMPACT

The programmes we deliver together with communities, help tackle the biggest challenges facing children and young people – with a particular focus on girls.

We combine our model of child sponsorship with bespoke programmes including education, sexual and reproductive health and rights (SRHR), and protection from violence to deliver lasting change. Always at the root of our work is the goal of advancing children’s rights and equality for girls.

We work closely with communities and partners so that our programmes best meet the needs of the people they serve. We recognise children and young people as agents of change and invite them in to help shape this work.

In the past year we have continued to improve the way we partner with local and national organisations wherever we operate. This helps ensure our programmes draw on the expertise of those organisations, and that we support their ability to deliver for children and girls into the future.

As Plan International UK, we led the Plan International global family in collectively signing up this year to the Pledge for Change. This commits us to actively helping create a fairer overseas aid system, which delivers better for and with the communities we serve.

Over the last year our programmes have included those which seek to:

Two programmes which ended this year were Building Resilience in Crisis through Education (BRiCE) in Somalia and Ethiopia, and Better Extension Training Transforming Economic Returns (BETTER) programme in Malawi.

BRiCE increased the number of children accessing basic primary education in safer, improved learning environments. The enrolment target was exceeded by 11%. BETTER boosted farmers’ knowledge of nutrition and resulted in increasing over 45,000 farmers’ crop and livestock production levels. This brings important nutritional benefits for children and families in their communities.

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We’ve been holding the girl skate sessions to build up their confidence. Elliot, 16, Wales

Ianto, Ed, Elys and Elliot (left to right) are running girls-only skateboarding sessions to help girls get into street sport in Swansea, Wales.

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SPOTLIGHT Accelerating nutrition results in Nigeria (ANRIN)

ANRIN is a large-scale project focused on boosting child nutrition in Nigeria. It provides quality, cost-effective nutrition services for pregnant and breastfeeding women, adolescent girls and children under five.

Some kids you will see are so malnourished, but you will see them healthy afterwards.

Ibrahim, community health volunteer, Nigeria.

The programme is funded by the World Bank and delivered in partnership with the Federation of Muslim Women of Nigeria and the Pearls Care Initiative.

This year the programme reached more than 242,000 people with critical services of which 57% were children under five.

A core activity is helping pregnant and lactating women understand child nutrition. Group sessions are run by over 400 community health volunteers to do this. Ibrahim is one of them:

“When we gather the pregnant and lactating mothers at the counselling centre, we educate them on the importance of nutritious food, going for antenatal care, and taking the medicines and supplements given to them,” explains Ibrahim. “We taught them the importance of breastfeeding babies for six months.”

Ibrahim is one of 400 community health volunteers helping to boost child nutrition in Nigeria through the ANRIN programme.

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Humanitarian crises

Responding to humanitarian crises is a crucial part of Plan International’s work. In emergencies, children face a greater risk of violence, exploitation, lost education and hunger. Gender inequality means girls are often the worst affected.

In this past year we have seen humanitarian needs growing rapidly. Some of the most pressing stem from the global hunger crisis, driven in part by climate change and the war in Ukraine. It continues to be particularly devastating in East Africa and Central Sahel where the scale of the crisis requires greater global leadership and funding to avert catastrophe.

We have also responded to the conflict in Sudan, and continued to support families affected by the war in Ukraine. This year we extended our work from neighbouring countries to inside Ukraine itself.

Collaborations with Education Cannot Wait (ECW) and LetterOne have been crucial in enabling us to reach children in crisis this year as global funding fails to keep pace with humanitarian need.

Loko Shoba, has brought her child to a health clinic in Ethiopia run by Plan International. “Here, they provide us with a meal. They also teach us how to feed our children and take care of them.”

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SPOTLIGHT

Protecting education in Ukraine

Since the start of the war in Ukraine, Plan International has been supporting children and young people forced to flee to neighbouring Poland, Moldova and Romania. In this past year, we have extended our work to support those still inside Ukraine.

Nastya, Amina and Zenhya live in a small village one hour from Kyiv. Their school was badly damaged after coming under Russian control, disrupting their education. Even after Russian forces left, the ongoing conflict and damaged school meant the girls could only study online.

“The past year was probably the hardest year of our lives so far,” says Nastya. “It was very difficult to study online. At times we got confused because we had to learn on our own. For me, getting back to school meant getting some normalcy back in my life.”

Some 2,631 education facilities in Ukraine had been damaged by January 2023 and 420 destroyed. Plan International and our partners have been rebuilding damaged schools and making them functional, welcoming places of learning. Doing so ensures girls like Nastya, Amina and Zenhya have access to safe, inclusive and quality education.

In September 2022, the girls were able to return to face-to-face learning. Zenhya said: “I was very happy to come back to school. I no longer feel alone.”

Repairing damaged schools in Ukraine helps girls like Amina (14), Nastya (15) and Zenhya (17) (left to right) return to the classroom.

LOOKING FORWARD

We will continue to work together with communities to ensure our programmes tackle the root causes of gender inequality across our core thematic areas. We will continue to invite young people in to shape this work, strengthening its success and longevity. We will also continue to respond to humanitarian crises, sharing our gender expertise to ensure responses serve the needs of young women and girls.

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VOICE FOR CHANGE

Across the year we continued to be a powerful voice for change, influencing decisions that affect girls and all children. We have continued to work closely with young people so that their voices are heard directly by decision makers.

We fed into the development of the Government’s new International Women and Girls Strategy that sets its global priorities for gender equality until 2030. We were pleased to see the emphasis on standing up for women and girls’ rights, responding to the needs of girls, and the recognition of adolescents as a priority group.

We continued to build our humanitarian influencing with urgent advocacy on the global hunger crisis, particularly in East Africa. We co-hosted a lobbying day in Westminster where young advocates urged MPs to act, including the Minister for International Development Andrew Mitchell and the Shadow Foreign Secretary David Lammy.

We utilised Plan International’s Beyond Hunger report to demonstrate the impacts of the hunger crisis on girls and young women in a workshop with over 100 staff at the Foreign, Commonwealth and Development Office (FCDO).

And we engaged power holders like the World Bank, World Food Programme and G7 leaders seeking to deepen commitments. Despite increased global humanitarian funding commitments at the G7 Summit in Japan, the UK

Government has pledged less than last year for the East Africa crisis so there is more work to do.

The UK Government is an important funder for Education Cannot Wait (ECW), the UN global fund that helps ensure children can get an education even during humanitarian crises. Working with partners and young people, we influenced the UK Government to pledge more to the fund. We brought together over 40 children and young people to meaningfully engage in a High Level Financing Conference for ECW, including six members of our Youth for Education in Emergencies (Youth4EiE) panel. The UK Government pledged £80 million to fund which we welcome, but more action is required.

We have also continued our work to ensure that our advocacy and campaigning reflects our commitment to being an anti-racist and inclusive organisation.

20 young leaders from

8 countries

make up the Youth4EiE panel.

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SPOTLIGHT

Crime Not Compliment

We’ve heard time and time again that girls in the UK want public sexual harassment to stop but the law leaves them unprotected and not knowing how to report their experiences. That’s why in 2020 we launched the Crime Not Compliment campaign in partnership with Our Streets Now to make public sexual harassment a criminal offence.

We will particularly seek to work with the FCDO to deliver it in partnership with adolescents and organisations led by, and working with and for, diverse girls and youth. And looking towards a 2024 General Election, we will seek to influence all potential power holders to make commitments for children and equality for girls, both in the UK and globally.

Last year, a member of our Youth Advisory Panel successfully persuaded her MP to table a Government-backed Private Member’s Bill to do just that.

We’ve since supported the sector to respond to a government consultation on the Bill and to influence debate on the Bill as it passed through parliament. We mobilised thousands of supporters to call for the Government to make the Bill as strong as it can be. And we gained significant media coverage for the campaign, raising awareness that this behaviour is unacceptable and – thanks to this Bill – is due to be clearly addressed by the law soon.

LOOKING FORWARD

Working closely with young people in our influencing, we will continue to engage with the UK Government to support the implementation of the International Women and Girls strategy.

Beyonce, a member of our Youth Advisory Panel, talking about the Crime Not Compliment campaign at a Girls’ Rights Collective UK event.

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YOUTH CENTRED

To be an organisation that truly works in the interests of girls and young people, we need to work collaboratively with them – in our programmes, influencing and organisational governance.

This year, we conducted a review of our work with young people. As part of this, we brought together diverse young people from across our networks for a Youth Action Festival and asked them how Plan International UK can work better with them.

They asked for greater involvement, dedicated learning spaces, inclusion and recognition. We have embedded these learnings into a new plan

for our youth-centred approach, and will continue to revisit the priorities of young people as we develop this further.

Some highlights of our youth-centred work this year include:

LOOKING FORWARD

Yoris, 22, from Indonesia is a member of the Youth for Education in Emergencies Global Youth Panel (Youth4EiE).

Looking forward, we will continue to further develop our plans and ability to take a youthcentred approach within our programmes, influencing and governance, working closely with young people. We will work with young people to design and launch our next State of UK Girls’ Rights report in 2024. This will include seeking insights from a wide range of young people as a part the research into the current situation of girls in the UK. And we will recruit and onboard a new Youth Advisory Panel.

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MAXIMISE INCOME

We are grateful to the generous support of all our child sponsors, especially against the backdrop of rising living costs here in the UK.

As of June 2023, we had the very welcome support of over 63,000 sponsors, sponsoring almost 68,000 children. With this support, communities are helping to ensure children can claim their right to education, health and safety, and reach their full potential.

Our participation in Foreign, Commonwealth & Development Office’s (FCDO) funding arrangements has been successful, which gives us an advantage for securing more FCDO funds in collaboration with our partners in the future.

LOOKING FORWARD

Against global economic uncertainty and rising humanitarian needs, finding ways to maximise income will be a priority to ensure we can continue to support children and young people right across the world.

We saw an increase in income from philanthropic donors over the last year, driven by a significant increase in support for our humanitarian work. Income also increased notably from gifts in wills, and continued support from players of the People’s Postcode Lottery.

During this year we developed Fierce Voices – a new fundraising product to give our supporters a new way to contribute to our work. Regular donations support projects that empower girls and help ensure they can choose their own future.

The funding environment with institutional donors remains challenging, including due to the ongoing impacts of cuts to the UK aid budget. We continue our focus on diversifying our income sources.

We are pleased to continue working in partnership with Education Cannot Wait (ECW) who are providing multi year funding so we can help support children affected by crises to be able to access quality education in a safe environment.

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Antora, 16, has been able to stay in school and foster her love of learning as a sponsored child in Bangladesh.

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THRIVING CULTURE

We have continued to embed our Values and our Feminist Leadership Principles to enable our people and organisation to thrive.

Fostering an inclusive, empowering culture that supports staff wellbeing and effective delivery is crucial for our impact. We have continued to implement both our Diversity and Inclusion, and Anti-Racism Action Plans. This has included work to make our recruitment systems and processes more inclusive, and introducing Anti-racism and Allyship training for staff.

We have reviewed our experience of hybrid working and we continue to evolve the way we work so that we are enabling flexibility for staff and promoting productive ways of working. We’ve improved our ways of working including with a new user-friendly intranet.

We have also started a process of reviewing our organisational structures to ensure that these are aligned to our future needs. We completed a review of our International Programmes, Finance and Senior Leadership Teams. Reviews of our Fundraising and Communications, Advocacy, and UK Programmes teams will follow next year.

LOOKING FORWARD

Looking forward, we have started a project to review our pay and benefits architecture. As we develop our new strategy, will be setting priorities for how we continue to create a culture and

environment where our organisation and people can thrive.

THINK DIGITAL

To engage new audiences, increase income, and have the most impact for children and girls, we need effective technology and tools.

This year we launched the Technology that Works Framework (TWF), that ensures standardised and supported management of technology projects at Plan International UK. Within this portfolio we have had several successful technology launches this year, including a new, more efficient Purchase Order system, and a new database for managing institutional donor grants. We have also launched a new recruitment web microsite and applicant tracking system ensuring a better experience for those applying for jobs.

Our work to improve the supporter digital experience and increase income online has continued apace this year, including significant progress on our website upgrade project and testing new supporter email journeys.

LOOKING FORWARD

We are now entering the final stage of the new website build, with launch due in autumn 2023. We will also be testing new approaches to social media and digital fundraising tools to attract, engage and retain our audiences and increase income.

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INSPIRING BRAND

Establishing an inspiring brand is a key part of our strategy to garner the support and trust that will help create a more equal world for girls.

looking at ways to incorporate these changes into our UK brand and communications, to help make it easier to learn about and support our work. Plans are also well underway for International Day of the Girl as we look to grow the scale and reach of Girls Takeover and establish this day as a major fundraising moment annually.

International Day of the Girl remains a flagship event and this year we delivered another integrated campaign to increase brand awareness among target audiences. We celebrated Girls Takeover with girls taking over businesses, media, entertainment and politics. This also included digital takeovers of Hillary Clinton and Clara Amfo’s Instagram channels.

This year we continued to embed our nine antiracist communications principles across all our work, as part of Plan International UK’s AntiRacism Action Plan. These principles are shaping how we communicate as an organisation, both collectively and as individuals.

In Spring 2023, we completed a second anti-racist communications audit to identify further ways for us to become a proactive anti-racist brand. Our principles are now informing the work of other Plan International offices, and we are sharing them with other organisations to help improve our collective efforts for ethical storytelling.

LOOKING FORWARD

Our global Plan International family is developing brand changes to help us better communicate with and engage our supporters. We will be

“I’ve learnt a lot throughout the day and feel that being given a seat at the table has allowed me to shed some light on the issues girls face.” Jaime, 16, took over as First Minister of Wales for International Day of the Girl 2022.

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Plan International / Izla Bethdavid
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“As boys, our challenges are peer pressure and lack of correct information.” Boyd, 23, is a peer educator in his community in Zambia, talking to other boys and men about how to support girls’ rights and gender equality.

ONE GLOBAL PLAN

We have continued to work closely with colleagues throughout the Plan International family.

This includes embedding the new global strategy, All Girls Standing Strong, which was approved last year and commits the Plan International family to become more locally led and globally connected – a goal that aligns with our ambitions as one of the signatories of Pledge for Change, too.

We have continued to liaise with Plan International colleagues around the world to collect content and stories from the people we work with to support appeals, create our new global brand identity, and design and implement programmes.

We’ve also worked together to highlight the dire impacts of the hunger crisis and advocate for Governments and other donors to provide more funds for the response. In May, we hosted Plan International’s Digital Fundraising Forum in our offices.

LOOKING FORWARD

We will continue to look for ways to increase collaboration in order to enhance our collective impact across the Plan International family. We will further embed our commitment to Pledge for Change and the global strategy. This means building long-term partnerships and co-creating programmes with the communities we work with and for. And it means shifting power to colleagues, partners, and girls in the global South so decisions are made at the point of impact.

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OUR SUPPORTERS

Supporter Osa Adeghe running the London Marathon 2022 for Plan International UK.

At the heart of our work to promote children’s rights and equality for girls is the generosity and commitment of our supporters. We’re immensely proud of our network of Plan International UK supporters, from individuals to corporate partners.

Thank you all for your support this year in promoting a better world for all:

Our child sponsors wrote over

47,000 letters to sponsored children across the world.

Nikhita, 18, took part in Girls Takeover for International Day of the Girl at AstraZeneca UK.

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FINANCIAL REVIEW

“For years, I had dreamt of the opportunity to enter the classroom and learn, but I never thought it would be possible”, says Hellen, 14, from Tanzania who is starting school for the first time.

FINANCIAL REVIEW

INCOME

Total income in the year ended 30 June 2023 was £74.6m, a £2.0m increase from the prior year. A large gift from LetterOne, a corporate donor, increased funding from the Disasters Emergency Committee (DEC) and Education Cannot Wait (ECW), and growth of our consultancy subsidiary Social Development Direct (SDDirect), offset declines in other income streams.

Donations are down from £37.8m to £35.3m, following a large increase in 2022. Individual giving income for sponsorship programmes and the associated Gift Aid declined by £1.0m: while retention of existing donors continued to be strong, new donor acquisition activities were scaled back in response to difficult market conditions. The donation received under deed of covenant from Plan Ltd, a trading subsidiary of Plan International Inc, fell to £4.3m from an exceptionally high £6.8m in 2022. The £3m received from the People’s Post Code Lottery was, as expected, £1m lower than 2021/22 in which we received an exceptional additional donation. However, DEC income grew in the year from £3.0m to £5.0m to support our humanitarian response to the Ukraine conflict.

to £3.9m, although we saw substantial growth in funding from Education Cannot Wait which was up to £4.3m and was thus our largest institutional donor in the year.

Income from our major partners (corporates, trusts and foundations) at £10.6m, is £5.1m up on the prior year driven by driven by a $5.5m donation from LetterOne to support our humanitarian response to the Ukraine and Hunger crises.

Trading income is up £2.3m in the year to £8.9m with SDDirect, our consultancy company acquired in 2020, enjoying a very successful year. SDDirect have seen success in expanding their client base and two major programmes have come on stream through the developing partnership with Plan International. SDDirect profits were up £0.2m to £0.5m.

Other income includes increased interest on deposits and is up £0.15m.

Income from institutional donors declined by £3.4m, to £19.0m. Income from the FCDO was down to £2.2m in the year, £3.4m down on prior year and £14.3m down on 2020/21. Income from UN agencies was also down year-on-year,

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WHERE OUR INCOME CAME FROM IN 2022/2023

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Gift Aid 1% Other
£3.6m £0.8m
Trading Institutional
activities 5% donors
£8.9m £19.0m
12%
26%
Major TOTAL
partner- 14%
ships
£74.6M
£10.6m
22%
Other
20%
donations
Sponsorship and appeals
£15.3m £16.4m
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EXPENDITURE

Expenditure in the year ended 30 June 2023 was £75.4m, an increase of £4.8m against the prior year driven by an increase in charitable activities including an increase of £2.1m in SDDirect activities.

Expenditure on raising funds was £9.5m, a small increase from the previous year but well down on planned levels. As in 2021/22 new donor acquisition activities were scaled back in response to difficult market conditions and inadequate response rates. While this enabled more funds to be applied to charitable activities in the year the number of new regular givers recruited was well short of target and this will negatively impact income and funds available for our work in future years.

£65.5m, or 87%, of our expenditure was accounted for by charitable activities, an increase of £4.5m. This includes an allocation of support costs, in line with charity accounting rules.

Humanitarian response work and education programming, which includes education in emergencies, continue to account for two thirds of our charitable expenditure. There has been growth in our protection programming, up £2.5m to £4.5m, and SDDirect consultancy work which accounted for 13% of our charitable activities in the year.

BREAKDOWN OF CHARITABLE ACTIVITIES IN 2022/23

----- Start of picture text -----
2% Campaigning SDDirect charitable
and awareness activities
£1.5m £8.4m Humanitarian
£22.2m
3% Participate
as citizens 13%
£1.7m
Protection 34%
£4.5m 7% TOTAL
Sexual and reproductive 4% £65.5M
health and 4%
rights
£2.5m
34%
Economic
security Education
£2.6m £22.0m
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RESERVES AND FUNDS

The charity holds three categories of reserves:

General Reserves were £11.7m on 30 June 2023, £3.0m higher than the £6.8m–£8.6m target range.

Free Reserves

General Reserves

General Reserves are that part of a charity’s unrestricted funds that are available to spend on any of the charity’s purposes. Each year, the trustees review the reserves policy which specifies the level of general funds that should be held.

Plan International UK’s reserve policy specifies the principal risks which may require use of reserves and the level of funds that should be set aside to ensure they can be dealt with appropriately. Accordingly, Plan International UK sets aside reserves to:

Plan International UK reserves do not cover the delivery risk of international programmes as this risk is substantially held by Plan International Inc and covered by their reserves policy.

Reserves will be reduced to required levels over the coming three years. We anticipate that reserves will be used for fundraising reinvestment when economic conditions and returns improve, to respond to humanitarian crises, to invest in programme development and to invest in core systems and digital platforms.

However, given the level of uncertainty faced trustees have decided to retain flexibility on when funds are deployed and how investment priorities are balanced: reserves have not therefore been formally designated.

Designated Reserves

We have two designated funds:

Our Fixed Asset Fund represents long-term assets such as leasehold property improvements and IT systems and equipment.

Social Development Direct Fund represents

the goodwill on acquisition of SDDirect. On the basis of current financial performance and future projections, we believe SDDirect remains fairly valued in accounts.

Restricted Reserves

Restricted Reserves of £4.7m (2021/22: £5.1m) represent donations and grants that will be spent in the following years on our programme work, most of which is delivered through Plan International Inc.

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MANAGING RISK

Plan International UK operates in highly unpredictable environments where inherent risks are high. We do not seek to eliminate all risk but rather to set out a management system and governance oversight whereby significant risks can be identified, assessed, mitigated and monitored.

The Board of Trustees has ultimate responsibility for risk management within Plan International UK, including risks related to use of funds in Plan International countries in receipt of UK funds. The trustees are satisfied that appropriate internal control systems are in place.

The following framework provides the trustees with assurance that systems are in place to manage risks:

Our most significant risks and mitigating actions, covering our work in the UK and our work in Plan International countries are set out below:

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Potential Risk Action taken to mitigate

We have comprehensive Global and UK Safeguarding policies and procedures in place including a new Preventing Sexual Exploitation and Harm policy. We conduct We fail to ensure regular assessments of our practices and implement improvements as necessary. the safety of Background checks are made for all relevant staff and safeguarding training is those we work mandated for all staff. We have dedicated safeguarding staff: an oversight group and care for monitors compliance with our requirements and a dedicated trustee acts as a focal person and key link with the board.

We have robust global staff health, safety and security policies and procedures are in place globally. 24/7 assistance and advice is provided globally by International We fail to protect SOS. Plan International’s Global Anti-Fraud, Anti-Bribery and Corruption Policy the safety of our is supported and implemented by Plan International Global Assurance and people, and the their dedicated Counter Fraud Unit. Activities include regular training for staff organisation and Country Office audits at least every three years. Anti-terrorism and money against fraud laundering policies and procedures are also in place. All instances of alleged or and corruption suspected fraud or corruption are investigated and the AFRC reviews all actual and suspected instances of fraud or corruption.

Our International Programmes and Finance teams work closely with Country We fail to meet Offices to support and monitor compliance with donor standards. Global regulator, donor Assurance reviews key Global Standards and external scrutiny is provided through and supporter donor audits. A range of policies and procedures are in place including fundraising expectations policies aligned with regulatory requirements and public expectations. We suffer Effective policies and procedures are in place and regularly reviewed. We have a a serious range of cyber-security measures in place which are tested through penetration, information or phishing tests and externally commissioned cyber-security accreditation and audits. cyber security Training is mandated for all staff. Information and cyber security is overseen by senior breach management and the AFRC. Disaster recovery measures and protocols are in place. We jeopardise We have reviewed our financial model and set out clear medium-term plans to long term strategically manage a transition in our activities and cost base. Detailed budgets financial provide for shorter term cost control and key performance indicators (KPIs) sustainability by track key factors that will drive longer term financial performance. Fundraising failing to adapt strategies are being reviewed and we closely monitor fundraising investments to to funding and ensure adequate returns. Reserves are healthy and sufficient to provide capital for economic trends forward-looking investments and transition activities.

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OUR PEOPLE

DIVERSITY AND INCLUSION

At Plan International UK, we recognise that positively valuing diversity and inclusion makes our organisation stronger and helps us to learn, innovate and deliver benefits for the people we’re here to support.

We are committed to ensuring that our workplace is free from discrimination, bullying, harassment and disrespectful behaviour, and is a place where everyone can thrive and be their best at work. Our vision is for an organisation where everyone, in all their diversity, feels safe, respected, included and valued.

Over the last year we have continued to implement our Diversity and Inclusion Action Plan and Anti-Racism Action Plan. This has included implementing a new online recruitment system to help make our recruitment processes more inclusive and the introduction of Anti-Racism and Allyship training to complement our existing Power, Privilege and Bias training.

REMUNERATION POLICY

Our pay policy is based on the principle of fairness and equal pay for work of equal value. Our aim is to reward employees fairly and enable Plan International UK to recruit and retain staff to achieve our objectives, in keeping with our status as a charity.

Pay rates are aligned to the median market rate for the role using benchmarking data and

considering factors such as organisational size, job role, sector, grade and location. Pay is reviewed annually.

In October 2022 we took the unprecedented step of making a one-off payment to staff in our lowest pay grades in recognition of acute cost of living pressures. For our annual pay review this year, pay awards were also weighted towards the lower paid, with those in the two lowest grades receiving a 7% increase and staff in all other grades a 5% increase.

Plan International UK is a London Living Wage employer and ensures that everyone, including interns and apprentices, are paid at this level or above. This also applies to contractors, for example cleaners and security staff.

STAFF AND VOLUNTEERS

The number of staff employed by Plan International UK changed from 186 full-time and 31 part-time at the start of the financial year to 193 full time and 24 part time employees at the end.

The ratio of the gross salary of the lowest paid staff member (excluding interns and apprentices) to that of the highest paid is 1:5.3.

The ratio of the gross median salary (excluding interns and apprentices) to that of the highest paid is 1:3.0.

We are also very fortunate to benefit from the support of 12 volunteers, who assisted us throughout the year. The dedication of our volunteers has helped us to support our

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sponsorship programme and fundraising activities. The Board of Trustees of Plan International UK would like to thank all staff and volunteers for their commitment to Plan International and their efforts over the year.

Plan International UK is fully committed to improving inclusion in our workplace, and the actions that we are taking as part of our Diversity and Inclusion Framework and Action Plan will help us to do this.

PAY GAP REPORTING

Gender Pay Gap

As at 5 April 2023 Plan International UK’s median gender pay gap was 5.6% (compared to 3.9% in April 2022) and the mean gender pay gap was 10% (compared to 7.4% in 2022).

Whilst women make up nearly 2/3rds of staff in the highest paid quartile, they account for over 80% of lower paid staff so remain proportionately under-represented at senior grades.

The increase in our gender pay gap in 2023 is accounted for by small changes which can have a significant impact on the figures due to the size of our organisation.

Our median gender pay gap remains significantly below current national levels; 9.3% lower than the national average, as reported by the Office of National Statistics, of 14.9%.

Ethnicity Pay Gap

As at 5 April 2023 Plan International UK’s median ethnicity pay gap was 0.2% (compared to – 0.3% in April 2022) and the mean pay gap was 11.3% (compared to 4.4% in 2022). Comparing against the latest available data from the Office of National Statistics (2019), our median ethnicity pay gap is below current national levels; 2.1% lower than the national average of 2.3%.

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OUR ORGANISATION FUNDRAISING STATEMENT

Plan International UK aims to build strong, respectful and transparent relationships with our financial supporters. It is only through the generosity of individuals, companies and other organisations that our work is possible.

We know that for our supporters, their charitable giving is an important and positive part of their lives. We will always strive to achieve the highest standards in our fundraising and communication with supporters.

The following principles guide our fundraising:

at all times, with a particular focus on the protection of vulnerable people.

In the year from 1 July 2022 to 30 June 2023 there were a total of 49 complaints relating to our fundraising activity. 61% of these complaints related to direct mail, 18% to television

fundraising, 9% related to telephone fundraising and 8% to email fundraising, with the remaining 4% related to online fundraising.

The number of complaints received in this period is lower than the previous year (FY22: 66). This reflects our ongoing efforts to adapt our fundraising efforts, listen to feedback, learn, and improve. This is influenced by the overall mix of our fundraising activity. We are committed to continuous improvement and act on all complaints and feedback we receive.

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HOW WE ARE GOVERNED AND MANAGED

Plan International UK is a charitable company limited by guarantee, incorporated under the name Plan International (UK). The members of Plan International UK are our trustees, whose liability is limited to £10 each. None of them has any personal financial interest in Plan International UK’s contracts or its funds.

The Charity has adopted the Charity Code of Governance. During 2023 we engaged an external consultancy to carry out a board effectiveness review and audit our compliance with the Code. They concluded that we had a strong governance function and were fully compliant. They recommended a few steps to enable us to further evidence our practices and we have committed to the majority of these.

Plan International UK is governed by our Board of Trustees. The Board meets regularly and is responsible for setting Plan International UK’s strategic direction, as well as for our overall governance, including approval of this Annual Report. The Board also oversees Plan International UK’s management, with day-to-day responsibility delegated to the Chief Executive and Leadership Team.

New trustees are appointed by the Board ensuring that, collectively, the Board has the skills and experience needed to enable it to operate effectively. Appointments are made according to the identified criteria and the recruitment process is overseen by the Nominations and Governance Committee. All new trustees attend

a comprehensive induction with ongoing training throughout the year.

Plan International UK has an Audit, Finance and Risk Committee (AFRC) made up of three trustees and one independent member. The AFRC receives regular updates on Plan International UK’s financial position, monitors the performance of our internal and external auditors, and reviews internal financial control, the audit process, risk management processes and the annual budget and the Trustees’ Annual Report.

Plan International UK’s Nominations and Governance Committee is made up of four trustees and it oversees governance matters including the appointment of trustees and youth observers and application of the Charity Code of Governance. Plan International UK also has a Remuneration Committee made up of two trustees. It reviews Leadership Team salaries, the annual pay review proposal and any significant changes to the pay policy and makes recommendations to the Trustee Board for approval.

SETTING OURSELVES UP FOR SUCCESS

Section 172 of the Companies Act requires trustees to act in a way they consider, in good faith, would be most likely to promote the success of the charity to achieve its charitable purposes. In carrying out their duties the trustees have regard, amongst other matters, to:

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The likely consequences of any decision in the long term

Our strategic goals were developed as part of a long-term strategy to advance children’s rights and equality for girls. When trustees make decisions, maximising impact for children and young people is the central consideration and considering the long-term consequences of a decision is part of this. External circumstances sometimes change and if necessary, we adapt our plans to respond to changing needs.

Employee engagement

Engagement with our employees, ensuring that those who work at Plan International UK have the opportunity to contribute to how we work and shape their experience of working with us is key to our success.

Over the last year we have continued to develop our internal communications and adapt these as we have embedded hybrid working into the way we work. This year we have launched a new intranet to improve the way we share information across the organisation. We have continued to develop our Staff Networks (Staff Council, Equality Collective, Wellbeing Network, Gender Champions) as key forums to engage with our staff on issues that matter to them.

A key mechanism for getting feedback from staff of their experience of working with is our annual staff engagement survey. This is supplemented by pulse surveys on specific issues as required to ensure that we are taking into account the views of our people when making decisions.

The need to foster the company’s business relationships with suppliers, customers and others

Our relationships with our stakeholders are key to our effectiveness. We aim to put the people we work with and for at the heart of our work. To achieve this, we work closely with a wide range of funding and delivery partners, locally and internationally.

We strive to meet all donor requirements and as part of the global Plan International family of organisations to develop equitable relationships with our delivery partners. Our values are embedded into our procurement policies and procedures and form a key part of our selection of our partners and suppliers.

We build strong relationships with our supporters and appreciate any feedback from them that we can use to improve how we work. More information on this can be found in our Fundraising Statement.

The impact of the company’s operations on the community and the environment We recognise our responsibility to promote sustainable development and to minimise the impact on the environment of our UK operations and our international development and humanitarian programmes.

In 2022, Plan International adopted a new Global Policy on the Environment which included a commitment to monitoring and reducing greenhouse gas emissions by at least 55 % by 2031 compared to 2019 levels, including direct

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and indirect emissions. The target is a shared first step towards climate neutrality.

Environmental screening is carried out on our international programmes to address any negative impacts and environmental risks and environmental resilience is built into all projects. Plan International is also a signatory to the seven commitments in the Climate and Environment Charter for Humanitarian Organisations which aim to guide humanitarian organisations in stepping up and improving our humanitarian action to address the climate and environmental crises and reduce humanitarian needs.

Plan International has zero tolerance against all forms of abuse and exploitation against children, young people and adults and has in place comprehensive policies, procedures and standards which are set out in other areas of this report.

The desirability of the company maintaining a reputation for high standards of business conduct

Our reputation and public and donor trust in Plan International UK are essential for us to deliver our purpose of advancing children’s rights and equality for girls. Our organisational values are a vital tool in the recruitment and training of staff, and they form a component of our staff appraisal processes to ensure that we maintain high standards. Our procurement and ethical policies and procedures ensure that our values are a key consideration in our selection of partners and suppliers.

HOW PLAN INTERNATIONAL UK OPERATES WITHIN THE PLAN INTERNATIONAL GLOBAL FAMILY

Plan International is an international development organisation that works with children, families and communities around the world. We strive for a just world that advances children’s rights and equality for girls.

The Plan International global family is organised into separate legal entities which are active in 81 countries around the world.

In the year ended 30 June 2023, this included 20 National Organisations, Plan International Inc (a not-for-profit organisation incorporated in the USA), and their subsidiaries. Both the National Organisations and Plan International Inc have subsidiaries, usually because they are required by local regulation or tax law.

Programme delivery is primarily carried out through the Country Offices of Plan International Inc. Two of the National Organisations – India and Columbia – serve as locally governed Plan International Country Offices to deliver programmes whilst sourcing a substantial portion of their income nationally.

Plan International UK and the remaining National Organisations work with Country Offices to design, support and seek funding for programmes. They also deliver some nationally focussed programmes and represent Plan International’s global work through advocacy, campaigning and supporter engagement.

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The 20 National Organisations are the members of Plan International Inc. The Members’ Assembly, which takes place twice every year and to which each National Organisation sends delegates, is Plan International’s highest decision-making body and sets high-level strategy and direction for the global organisation. The Members’ Assembly also elects the Board of Directors of Plan International Inc, which is accountable to the Members’ Assembly for all its decisions. The Board of Directors of Plan International Inc monitors the compliance of National Organisations and Plan International Inc with global standards, as set by the Members’ Assembly.

Plan International UK’s financial results are included in the worldwide combined financial statements prepared by Plan International Inc. These can be downloaded at plan-international.org.

Public benefit

The charity’s trustees have set out strategic plans and monitor against these plans to ensure that Plan International UK achieves its objectives and provides public benefit as set out in our governing document. These objectives include the prevention or relief of poverty, advancing education and advancing children’s health which fall under the purposes defined by the Charities Act 2011. The trustees have referred to Charity Commission general guidance on public benefit when reviewing plans and activities.

GRANT-MAKING POLICY

Through its Country Offices, Plan International carries out programmes which create a better

future for millions of children around the world. Most of our programmes take place in the countries where Plan International sponsored children live. Plan International UK’s funds are granted to Plan International Inc for work in Plan International Country Offices and local partners in accordance with grant agreements and sponsorship commitments.

We also partner with and make grants to other charities. These charities are selected based on their governance, values and capability to enhance impact for children around the world. Performance is monitored closely to ensure grants are spent appropriately, in line with our charitable objectives.

FINANCIAL RISK MANAGEMENT

Reserves and operational cash are held in current accounts or on fixed-interest deposit at banks or other institutions with high credit ratings (at least upper medium grade) as set out in our treasury and investment policy. Plan International UK holds no listed or other equity investments, with the investments in subsidiaries referred to below, and no bonds or other tradable securities.

Most receivables relate to contracts with established institutional donors and the risk of default is considered very low. Most suppliers are paid in arrears and all substantial suppliers undergo due diligence before contracts are agreed.

Foreign currency risks on funding awards delivered through Plan International Country Offices are managed and underwritten by

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Plan International Inc (PII). Funds are typically passed to PII treasury soon after receipt. Most direct costs are denominated in sterling. Plan International UK does not therefore bear significant foreign currency risk and does not hold forward contracts.

Remittances for work in Plan International Country Offices are made only once funds are received by Plan International UK, with liquidity provided as required by PII treasury, resulting in low liquidity risks for Plan International UK.

Our reserves policy requires us to hold sufficient funds to deal with financial shocks not anticipated in annual plans and budgets.

GOING CONCERN

To support the going concern assessment, income and expenditure scenarios for the coming 5 years have been prepared. These scenarios model a range of plausible market, performance, and investment scenarios. Plans are in place

to bring costs into line with central income projections, and in all cases we are confident that actions could be taken to ensure our continued financial viability. Reserve levels are currently high and, as well as providing enhanced financial resiliency in the short term, will provide an opportunity to invest in income growth or protect programme funding depending on the economic environment.

The cash position of Plan International UK is strong and in case of financial shocks there would be sufficient cash to sustain the organisation whilst mitigating actions were taken.

Our programme activities are majority funded by restricted income which is secured from donors based on agreed project deliverables. In the scenario that restricted income were to fall significantly, project deliverables would be scaled back in line with the lower income and as such, while downscaling would be required, this would not represent a major risk to Plan International UK as a going concern.

Our planning processes, including financial projections and reserves policy, have taken into consideration the current economic and political climate and its potential impact on future income. We believe that there are no material uncertainties that call into doubt our ability to continue in operation and meet our liabilities as they fall due.

Accordingly, these financial statements have been prepared on a going concern basis.

THE ENVIRONMENT

In accordance with the Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 and the Companies Act (Strategic Report and Directors’ Report) Regulations 2013, we here report our UK annual energy use.

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FY23 Units FY22 Change (July 2022 – June 2023)

FY23
(July
2022 –
June
2023)		 Units FY22 Change
Compulsory
submission
Energy
consumption		 340,443
kWh		 kWh 335,154
kWh
+5,289
kWh
Indirect
emissions –
purchased		 68.15 tCO2e 67.88 +0.27
tCO2e
electricity
Indirect
emissions –
business travel		 1.05 tCO2e 0.84 +0.21
tCO2e
mileage
Total 69.2 tCO2e 68.72 +0.48
tCO2e
Voluntary
submission
Indirect
emissions – other
business travel		 164.98 tCO2 19.38 +148.6
tCO2
Water supply 0.1 tCO2e 0.0776 +0.0224
tCO2e
Total 165.08 tCO2e 19.46 +145.62
tCO2e
Total, all
emissions		 234.28 tCO2e 88.18 +146.1
tCO2e
Emissions per
FTE		 0.887 tCO2e/
FTE		 0.351 +0.536
tCO2e

Methodology

Data provided relates to our Finsgate office at 5–7 Cranwood Street London EC1V 9LH. Energy data has been calculated directly from meter readings with a calculation based on floor space applied to common areas. Energy supplied to Finsgate is 100% renewable and holds Renewable Energy Guarantee of Origin (REGO) certification. Indirect emissions from business travel mileage are calculated from expenses claims, using Government conversion factors for average petrol vehicles, as exact vehicle type is not collected at source. In all instances, the data is split into calendar years and the corresponding years’ conversion factor is applied, then added together to give the total emissions for the reporting period. Voluntary submission of indirect emissions from business travel, including air travel and train where applicable, has been obtained through our travel partner Diversity Travel. Data is calculated using BEIS conversion factors and use actual distances and class and travel type. All emissions are reported as tCO2e (tonnes of carbon dioxide equivalent). The intensity ratio used is Full Time Equivalent (FTE) employees, averaged across the reporting period.

The increase in emissions from business travel this year reflects the resumption of business travel following the lifting of Covid-19 restrictions. Over the last year our focus has been on reducing energy consumption by minimising the use of air conditioning in the office and reducing and replacing printers with more energy efficient devices.

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SAFEGUARDING

Plan International is fully committed to providing a safe and supportive environment for all those that come into contact with our organisation as a programme participant, employee, volunteer or associate. This year Plan International’s Global Safeguarding Policy, and Preventing Sexual Harassment, Exploitation and Abuse (PSHEA) Policy have been updated, to ensure that these are fully aligned with our ways of working and the contexts in which we work. We have also updated our UK Safeguarding Policy.

The implementation of our policies is delivered through our holistic framework of tools and procedures, awareness raising, safe recruitment and engagement, training and capacity building, risk management, assigned safeguarding responsibilities for individuals associated with the organisation, clear reporting and responding requirements and process, a set of comprehensive standards and a strong safeguarding culture and leadership.

Safeguarding cases in FY23

In FY23, we received 38 reports as follows:

UK Operations

Of the 22 reports made related to our UK operations:

International Programmes

These reports relate to programmes which are funded by Plan International UK but are delivered through Plan International Country Offices. These cases were managed by Plan International’s Global Safeguarding team and relate to incidents involving Plan International Country Office staff, volunteers and associates.

This was an increase on the number of reports in FY22 when we received 32 reports. This reflects continuing work to encourage people to report concerns.

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Of the 16 reports related to our international programmes:

MODERN SLAVERY

As an international development and humanitarian organisation, Plan International UK strives for a just world that advances children’s rights and equality for girls. We recognise that modern slavery is both a grave human rights violation and a truly global problem and that some of the countries in which we work face particular challenges in the context of modern slavery. We are committed to making sure that our decisions and activities do not in any way contribute to modern slavery in any of its forms – human

trafficking, slavery, servitude and forced and bonded labour. Our annual Slavery and Human Trafficking Statement is published on our website, and we are registered on the Government’s Modern slavery statement register.

FOSTER PARENTS PLAN INTERNATIONAL (UK) LTD

Plan International UK has a subsidiary company (Note 12 of the financial statements), Foster Parents Plan International (UK) Ltd (FPPI UK), to carry out trading activities on behalf of Plan International UK. FPPI UK’s results are

consolidated into Plan International UK’s group financial statements in accordance with the requirements of Financial Reporting Standard 102. At 30 June 2023, the directors of FPPI UK comprised three members of Plan International UK’s senior management. Plan International UK owns 100% of the issued share capital (£2) of FPPI UK.

The activities of the trading subsidiary include licensing of the use of Plan International trademarks to third parties, primarily corporate partners of Plan International UK, and carrying out other non-primary purpose trading activities. Turnover of the trading subsidiary in 2023 was £48,000 (2022: £90,000). The subsidiary’s taxable profits are donated under a deed of covenant to Plan International UK. In 2023 this was £32,000 (2022: £73,000).

The directors of FPPI UK have signed the 2023 directors’ report and financial statements and believe it is a going concern. The company has few expenses and projected income in 2023

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means that the directors consider that the company should be able to continue to meet its liabilities as they fall due.

SOCIAL DEVELOPMENT DIRECT LIMITED

On 10 March 2020 Plan International UK acquired the consultancy company Social Development Direct Limited (SDDirect). The acquisition was a social investment for the purposes of the Charities (Protection and Social Investment) Act 2016 intended to both directly further Plan International UK’s charitable purposes and achieve a financial return for Plan International UK.

SDDirect is a leading provider of high quality, innovative and expert social development assistance and research services, specialising in gender and inclusion. It works to build inclusive societies in which all women, men, girls and boys are valued and empowered to make choices about their own development. It provides services ranging from technical advice and support; programme management; helpdesks; research; and, monitoring and evaluation. Results from SDDirect are consolidated into Plan International UK’s group financial statements in accordance with the requirements of Financial Reporting Standard 102. At 30 June 2023, the Directors of SDDirect comprised one member of Plan International UK’s Leadership Team, one Plan International UK Trustee and two senior managers at SDDirect.

In 2023 SDDirect’s turnover was £8,892,000 (2022: £6,505,000) and its taxable profits were £505,000 (2022 £361,000). All taxable profits are donated to Plan International UK under a deed of covenant.

On the basis of performance and forecasts the directors are confident that SDDirect remains a going concern.

“I sometimes find it difficult to buy sanitary pads as I don’t have enough money.” In Haiti, the hunger and insecurity crisis have worsened access to menstrual health products for girls like Sofiana, 13.

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LEGAL AND ADMINISTRATIVE INFORMATION

TRUSTEES

LEADERSHIP TEAM

COMPANY COMPANY SECRETARY REGISTRATION Caroline Moore NUMBER 1364201

CHARITY NAME

Plan International (UK) REGISTERED OFFICE

Finsgate, 5–7 CHARITY Cranwood Street, REGISTRATION London EC1V 9LH NUMBER

276035

INDEPENDENT AUDITORS

Haysmacintyre LLP (appointed 24 February 2021)

SOLICITORS

[1] Member of the Nominations and Governance Committee. [2] Member of the Audit, Finance and Risk Committee. Eilish Jamieson is the independent member. Beverley Tew was appointed committee chair on 24 February 2023 to replace Hannah Burgess. [3] Member of the Remuneration Committee. [4] Also a Board member of Plan International Inc. [5] Director of Plan International UK’s trading subsidiary, Foster Parents Plan International UK Ltd. John Lockett appointed 24 May 2023 [6] Director of Plan International UK’s trading subsidiary, Social Development Direct Ltd.

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STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of Plan International UK for the purposes of company law) are responsible for preparing the Trustees’ Annual Report (including the Strategic Report) and the financial statements in accordance with applicable law and regulation.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in accordance with United Kingdom Accounting Standards, comprising FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, and applicable law (United Kingdom Generally Accepted Accounting Practice). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company and group for that period.

In preparing these financial statements, the trustees are required to:

disclosed and explained in the financial statements; and

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

The trustees are responsible for the maintenance and integrity of the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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STATEMENT OF DISCLOSURE OF INFORMATION TO AUDITORS

In the case of each director in office at the approval date and in accordance with section 418 of the Companies Act 2006:

The Trustees’ Annual Report, including the Strategic Report, was approved by the Board of Trustees on 4 October 2023 and signed on its behalf by:

Professor Sir Ian Diamond Chair, Plan International UK Date: 4 October 2023

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF PLAN INTERNATIONAL UK

OPINION

We have audited the financial statements of Plan International UK for the year ended 30 June 2023 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Parent Balance Sheets, the Consolidated Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. 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).

In our opinion, the financial statements:

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

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the 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 ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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47

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 trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report (which incorporates the strategic report and the directors’ report).

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 require us to report to you if, in our opinion:

Plan International UK Trustees’ Annual Report 2023

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Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement set out on page 45, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

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

or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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:

Based on our understanding of the group and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to company and charity law in England and Wales and compliance with regulations relating to the safeguarding of beneficiaries. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011, as well as compliance with the taxation environment.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to manipulate revenue recognition and management bias in areas of accounting estimate.

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Audit procedures performed by the engagement team included:

at: frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an Auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Because of the inherent limitations of an

audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or noncompliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

15 November 2023

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website

Plan International UK Trustees’ Annual Report 2023

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CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating the income and expenditure accounts) for the year ended 30 June 2023

Note Unrestricted Restricted 2023
Unrestricted
Restricted
2022
funds funds Total
funds
funds
Total
£000 £000 £000
£000
£000
£000
INCOME FROM:
Donations 3
Sponsorship 15,271 - 15,271
16,062
-
16,062
Gift Aid 3,594 - 3,594
3,849
(1)
3,848
Other donations and appeals 9,818 6,590 16,408
12,817
4,781
17,598
28,682 6,590 35,272
32,728
4,781
37,508
Charitable activities
Institutional donors 4 - 19,037 19,037
-
22,403
22,403
Major partnerships 5 - 10,578 10,578
-
5,442
5,442
- 29,615 29,615
-
27,845
27,845
Trading activities 6 8,937 - 8,937
6,598
-
6,598
Other 6 778 - 778
629
-
629
Total income 38,398 36,206 74,603
39,955
32,625
72,581
EXPENDITURE ON:
Raising funds 7 9,505 2 9,506
9,216
1
9,217
Charitable activities 7 28,860 36,663 65,523
29,056
32,009
61,065
Other 391 - 391
346
-
346
Total expenditure 38,756 36,665 75,420
38,618
32,010
70,627
Net income/(expenditure) (358) (459) (817)
1,337
616
1,954
Funds brought forward 17 13,437 5,130 18,567
12,100
4,514
16,614
Funds carried forward 17 13,079 4,671 17,750
13,437
5,130
18,567

All income and expenditure relates to continuing activities. There are no recognised gains or losses other than those included above and therefore no separate statement of comprehensive income has been prepared. There is no material difference between the net income and movement in funds stated above and their historical cost equivalents. Total income of the Charity for the year was £66,202,000 (2022: £66,419,000) and its net deficit was £587,000 (2022: surplus £2,294,000).

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CONSOLIDATED AND CHARITY BALANCE SHEET

As at 30 June 2023 Note Group
2023
Group
2022
Charity
2023
Charity
2022
£000
£000
£000
£000
Fixed assets
Tangible assets 10 301
450
241
404
Intangible assets 11 796
906
407
287
Investments 12 -
-
1,706
1,706
Total fxed assets 1,097
1,356
2,354
2,397
Current assets
Debtors 13 7,035
7,641
5,705
6,686
Cash at bank and in hand1 17,126
17,467
16,208
16,708
Total current assets 24,162
25,108
21,913
23,394
Current liabilities
Creditors: amounts falling due within one year 14 (7,055)
(7,496)
(5,196)
(6,186)
Net current assets 17,106
17,612
16,717
17,208
Total assets less current liabilities 18,204
18,968
19,071
19,605
Provisions for liabilities and charges 15 (452)
(400)
(453)
(400)
Total net assets 17,750
18,568
18,619
19,205
Funds
General funds 17 11,591
11,679
11,593
11,679
Designated funds 17 1,488
1,759
2,355
2,396
Unrestricted funds 17 13,079
13,437
13,948
14,075
Restricted funds 17/18 4,671
5,130
4,671
5,130
Total funds 17 17,750
18,567
18,619
19,205

1 Cash at bank and in hand includes short-term deposits of £4,000,000 (2022: £2,000,000)

The notes on pages 54–86 form part of the financial statements. Approval and authorisation for issue of the financial statements on pages 51–86 was delegated by the Board of Trustees to the below trustees on 4 October 2023, who have signed on their behalf.

Beverley Tew

Professor Sir Ian Diamond

Beverley Tew

Chair of Plan International UK Chair of the Audit, Finance and Risk Committee

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CONSOLIDATED STATEMENT OF CASH FLOWS

For the year ended 30 June 2023

----- Start of picture text -----
|||| |---|---|---| |2023|2022| |£000|£000| |Cash flows from operating activities:| |Net cash (outflow)/inflow from operating activities|(197)|664| |Cash flows from investing activities:| |Interest received|267|11| |Purchase of property, plant, equipment and intangible assets|(140)|(179)| |Change in cash and cash equivalents in the year|(70)|496| |Change in cash and equivalents due to exchange rate movements:| |Exchange rate gain/(loss)|(271)|111| |Cash and cash equivalents at the beginning of the year|17,467|16,859| |Cash and cash equivalents at the end of the year|17,126|17,467| |Reconciliation of net income to net cash flows from operating activities| |Net income for the year|(817)|1,953| |Foreign exchange (gain)/loss|271|(111)| |Interest received|(267)|(11)| |Depreciation and amortisation charges|399|562| |Decrease/(Increase) in debtors|605|705| |(Decrease)/Increase in creditors|(441)|(2,449)| |(Decrease) in provisions|53|15| |Net cash inflow from operating activities|(197)|664|

----- End of picture text -----

Plan International UK Trustees’ Annual Report 2023

53

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

(a) Basis of preparation

The financial statements have been prepared in accordance with the Charities Statement of Recommended Practice (SORP), ’Accounting and Reporting by Charities’ published in October 2019, the Companies Act 2006, the Charities Act 2011 and applicable UK accounting standards, including FRS 102.

The financial statements have been prepared on a going concern basis under the historical cost convention. Under ’Going Concern’ on page 39 the trustees state that they have reasonable expectation that there are no material uncertainties that call into doubt our ability to continue in operation and meet our liabilities as they fall due. Consequently, the trustees have a reasonable expectation that the Group will continue in existence for at least the next 18 months and, therefore, have adopted the going concern basis in preparing these financial statements.

The Charity has adapted the Companies Act formats to reflect the Charities SORP and the special nature of the Charity’s activities. The principal accounting policies are set out below and have been applied consistently throughout the current year and the comparative year.

(b) Basis of consolidation

The consolidated statement of financial activities (SOFA), group balance sheet and statement of cash flows consolidate the financial statements of the Charity and its wholly-owned subsidiaries Foster Parents Plan International UK Ltd and Social Development Direct Limited (SDDirect). The financial statements of the subsidiaries are consolidated with the Charity on a line-

by-line basis. Transactions and balances between the entities are eliminated on consolidation. Details on the subsidiaries are given in Note 12.

No separate SOFA has been presented for the Charity alone, as permitted by s408 of the Companies Act 2006.

(c) Fund accounting

General funds are unrestricted funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Plan International UK has two designated funds: the Fixed Asset Fund and the Social Development Direct Fund (see note 17).

The Fixed Asset Fund represents the net book value of tangible and intangible fixed assets originally funded from General Reserves. The transfer made between the general and designated funds represent capital additions less depreciation and amortisation charges and disposal losses.

The Social Development Direct Fund represents net current asset value of the trading subsidiary.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. Expenditure is charged against the specific fund in accordance with donor rules. An analysis of these funds is set out in note 18.

(d) Income

All income is included in the SOFA when the Charity is legally entitled to the income, receipt is probable and the amount can be measured reliably.

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54

Donations and legacies

Income from sponsors is accounted for on a receipts basis.

Income from Gift Aid tax reclaims on donations is recognised on an accruals basis. All donations are covered under a valid Gift Aid declaration.

Other donations and appeals income includes income from Plan Ltd (see Note 3), corporates, trusts, foundations and major donors. This is accounted for on a receipts basis (e.g. Girls Fund) and/or on an accruals basis as per the conditions of the contracts and the charity SORP. As per the charity SORP, legacies are accounted for on an accruals basis.

Pecuniary legacies are recognised once probate has been granted and notification of entitlement has been received. Residuary legacies are recognised when probate is granted and there is sufficient information to value them and any conditions attached to the legacy are either within the control of the charity or have been met. An allowance is made against the amounts receivable to reflect the uncertainty inherent in estate administration.

Income earned under contracts with donors where payments are contingent on the achievement of preagreed results is recognised in line with achievement of these results. Where it is probable that total contract costs exceed total contract income, the expected deficit is recognised immediately. Income and expenditure in relation to these contracts are recognised within restricted funds, with any surplus or deficit shown as a transfer to or from unrestricted funds.

Gifts in Kind

Gifts in Kind donated for distribution to beneficiaries are included at fair value and recognised as income from charitable activities when they are received.

Gifts in Kind also include services received in relation to campaigning, fundraising and professional advice. These have been included within ’Donations’ at fair value at the time that the service is received. In accordance with the SORP, no amounts are included in the financial statements for services donated by volunteers, although their work is considered vital to the activities of Plan International UK.

Trading activities

Charitable activities

Income from charitable activities is earned under grants and contracts with governments, other agencies, corporates, trusts and foundations, and major donors for the specific provision of goods and services in the furtherance of our purpose.

Grants that provide core funding, or are of a general nature, are included as ’Donations’.

Grant and contract income is accrued once all conditions that would permit entitlement have been met. Where payments are received in advance of this point, they are held on the balance sheet as deferred income.

Income from trading activities is accounted for on an accruals basis and represents and the amounts charged to customers for goods and services supplied through FPPI UK and SDDirect, excluding VAT (see Note 6).

Rental income

Rental income represents income from sub-tenants which share the Finsgate building with Plan International UK as their landlord and is recognised on an accruals basis.

(e) Expenditure

All expenditure is accounted for on an accruals basis and is classified in the SOFA according to the activity to which it relates. Direct costs, including attributable staff costs, are allocated on an actuals basis to the key strategic areas of activity.

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Expenditure on charitable activities includes both costs incurred directly by Plan International UK and grants payable to Plan International Inc and to partner organisations in furtherance of Plan International UK’s charitable objectives. Grants payable are accounted for once all conditions that would limit recognition of the funding commitment have been met. Expenditure in relation to Gifts in Kind is recognised on distribution to Country Offices, for goods, or at the point that a service is received by Plan International UK.

Support costs, such as governance, general management, financial management, information technology, human resources, and facilities, are allocated between activities on the basis of staff numbers employed on those activities during the period.

Governance costs are the costs associated with the governance arrangements of Plan International UK and include an estimate of management time spent on strategic activities as well as direct costs associated with governance.

Depreciation for all fixed assets is calculated on a straight-line basis to write off the cost of the assets over their estimated useful lives as follows.

Leasehold property improvements Lease period
remaining
Offce equipment 5 years
Computer hardware 5 years

The carrying value of fixed assets is reviewed annually for impairment if events or changes in circumstances suggest that their carrying amount may not be recoverable.

(i) Intangible assets and amortisation

Intangible assets are stated at cost less accumulated amortisation.

Amortisation for all intangible assets is calculated on a straight-line basis over their estimated useful lives as follows:

(f) Pension costs

Pension contributions paid by the Charity in respect of employees to a defined contribution scheme are charged to the SOFA as they become payable and are allocated to the same funds as the salary costs to which they relate.

Computer software 3 years
Goodwill 5 years

(j) Financial instruments

(g) Operating leases

Operating lease rentals are charged to the SOFA on a straight-line basis over the life of the lease.

(h) Tangible fixed assets and depreciation

Fixed assets are stated at cost less accumulated depreciation. Items costing less than £3,000 are not capitalised.

Plan International UK has financial assets and liabilities that qualify as basic financial instruments. They are measured as follows:

Cash Cash held at bank and in hand
Initially at settlement amount after any trade
Debtors discounts. Subsequently at cash or other
consideration expected to be received.
Initially at settlement amount after any trade
Creditors discounts. Subsequently at cash or other
consideration expected to be paid.

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(k) Provisions for liabilities and charges

Provisions for future liabilities are recognised when Plan International UK has a legal or constructive financial obligation as a result of a past event for which it is probable that a transfer of economic benefits will be required to settle the obligation, and where the amount can be reliably estimated.

(l) Foreign currencies

Transactions in foreign currencies are recorded at the monthly book rate at the date of the transaction. Monetary assets and liabilities are retranslated at the rate of exchange at the balance sheet date. All exchange differences are taken to the SOFA.

(m) Company status

The Charity is a public benefit entity and a company limited by guarantee. The members of the Company are the trustees named on p 44. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £10 per trustee.

(n) Taxation status

Plan International UK is a registered charity within the definition of Section 202 of the Corporation Tax Act 2010 and is thus exempt from taxation on its charitable activities. The trading subsidiaries of Plan International UK, Foster Parents Plan International UK Ltd and SDDirect each make a charitable donation leaving no UK corporation tax payable. These donations are made under deeds of covenant and are therefore accrued in full at year-end.

Irrecoverable VAT is not separately analysed and is charged to the SOFA when the expenditure to which it relates is incurred or invoiced and is allocated as part of the expenditure to which it relates.

(o) Business combinations

Business combinations are accounted for as an acquisition. The cost of a business combination is the fair value of the consideration paid and payable plus the costs

directly attributable to the business combination. Where the consideration paid and payable exceeds the value of the net assets acquired, goodwill arises on acquisition and is disclosed in the consolidated balance sheet. ’Goodwill’ is an intangible fixed asset which is amortised over its useful life. Goodwill is reviewed for impairment at each balance-sheet date.

In accordance with FRS 102, intangible assets acquired as part of an acquisition are only recognised separately from goodwill where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity; and the cost or value of the asset can be measured reliably.

(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, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. These judgements, estimates and assumptions are made based on a combination of past experience, professional expert advice and other relevant evidence.

The trustees consider that there are no key sources of estimation uncertainty as at 30 June 2022, however the following critical accounting judgements have been identified below:

Revenue recognition

Due to the range and complexity of the group’s funding streams, revenue recognition is deemed to be an area that requires judgement to appropriately apply the income accounting policies explained in accounting policy 1d.

Cost allocation

The cost allocation methodology requires judgement as to what are the most appropriate bases to use to apportion support costs; these are reviewed annually for reasonableness. Support costs are allocated as explained in policy 1d.

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Locally received income

Locally received income is income where the contract signatories are the donor and the relevant Plan International Country Offices or Plan International country fundraising office. However, the de facto fund manager is Plan International UK, who provides support and oversight to the Country Offices. The income arising from such awards is thus recognised by Plan International UK. Income from charitable activities is detailed in accounting policy 1d.

Sponsorship

Child sponsorship is judged to be unrestricted income and not restricted to a particular cause because it is wholly aligned with the charity’s objects. Sponsors have a one-to-one connection with the child they sponsor and donations are used to fund vital projects, benefiting whole communities in the country where the sponsored child lives and therefore it is reasonable to assess the income as unrestricted.

----- Start of picture text -----
“I had never thought about being an entrepreneur.”
Alice, 18, from Brazil started a small soap
business through a financial education project
with Plan Interntional.
Plan International / Jonas Sakamoto
----- End of picture text -----

58

Plan International UK Trustees’ Annual Report 2023

2. INCOME BY REGION: ORIGIN OF DONOR

Unrestricted Restricted 2023
Unrestricted
Restricted
2022
funds funds Total
funds
funds
Total
£000 £000 £000
£000
£000
£000
UK 38,398 25,044 63,442
39,955
18,240
58,195
Europe (Excl.UK) - 4,829 4,829
-
7,247
7,247
Americas - 6,320 6,320
-
7,108
7,108
Asia - 12 12
-
31
31
Total 38,398 36,206 74,603
39,955
32,626
72,581

3. DONATIONS

3. DONATIONS
Unrestricted Restricted 2023
Unrestricted
Restricted
2022
funds funds Total
funds
funds
Total
£000 £000 £000
£000
£000
£000
Sponsorship 15,271 - 15,271
16,062
-
16,062
Gift Aid 3,594 - 3,594
3,849
(1)
3,848
Disasters Emergency Committee (DEC) - 4,994 4,994
-
2,984
2,984
Plan Ltd 4,250 - 4,250
6,818
-
6,818
Other individual giving 1,095 381 1,475
1,054
499
1,552
Girls’ Fund - 682 682
-
743
743
Legacies 1,065 413 1,478
619
52
670
Emergency appeals - - -
-
504
504
Gifts in Kind - 121 121
-
-
-
Major donors 204 - 204
128
-
128
Corporates1 56 - 56
75
-
75
Peoples Postcode Lottery (PPL) 3,000 - 3,000
4,084
-
4,084
Trusts and foundations 148 - 148
40
-
40
Total 28,682 6,590 35,272
32,727
4,781
37,508

1 Grants received from Corporates and Trusts and Foundations are included under Charitable Activities income in note 5.

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The donation from Plan Ltd, a trading subsidiary of Plan International Inc (see note 20) of £4,250,000 (2022: £6,818,000) is a donation received under deed of covenant in order to support Plan International UK’s charitable activities. Plan International UK has received notification of entitlement of one legacy £22,500 (2022: none).

4. CHARITABLE ACTIVITIES: INSTITUTIONAL DONORS

a) Included in income from charitable activities are grants from the following institutional donors

Unrestricted Restricted 2023
Unrestricted
Restricted
2022
funds funds Total
funds
funds
Total
£000 £000 £000
£000
£000
£000
UN Agencies - 3,879 3,879
-
7,456
7,456
Foreign, Commonwealth & - 2,164 2,164
-
5,548
5,548
Development Offce (FCDO)
World Bank - 3,372 3,372
-
3,135
3,135
European Commission (EC) - 2,573 2,573
-
1,740
1,740
European Civil Protection and - 1,325 1,325
-
1,627
1,627
Humanitarian Aid Operations (ECHO)
Education Cannot Wait (ECW) - 4,341 4,341
-
1,593
1,593
Other - 670 670
-
634
634
Start Fund - 712 712
-
670
670
Total - 19,037 19,037
-
22,403
22,403

b) The following table summarises all contributions from the UK Foreign, Commonwealth & Development Office (FCDO) in the year ended 30 June 2023 totalling £2,164,000 (2022: £5,548,000).

2023 2022
Total Total
Country Project name £000 £000
Zimbabwe Supporting Adolescent Girls Education 1,960 2,937
Sierra Leone Girls’ Education Challenge (GEC) GATE - 694
Ghana MG Cubed – GEC Ghana (3) 779
Tanzania Education in Emergencies - 182
Nigeria Prospine+ cost extension - 168

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60

Kenya Adolescent Girls Initiative – Kenya
(34)
173
Nigeria NENTAD Protection in Northeast Nigeria
-
125
Sudan Access to WASH – Red sea/Kassala/Gedaref
-
114
Malawi Violence Against Women and Girls
-
108
Ethiopia Girls’ Education Challenge – Leave NO Girls Behind
-
102
Zambia Financial Inclusion through Traditional Leadership
(21)
64
Tanzania FCDO Schule Bore Tanzania
188
64
South Sudan AHRC Protection Research
-
31
Kenya Pathways for Employment Inclusion (IPEI)
-
23
Tanzania Youth for Change
-
20
India Innovating Pathways for Employment inc
-
6
Indonesia ELRHA Data Driven Inclusion
45
-
Bangladesh Pathways for Employment Inclusion (IPEI)
-
(1)
Nepal Resilience Plus and Basic Needs in Nepal
-
(10)
UK UK Youth for Change
-
(13)
UK Promoting Equalities Scoping Study
30
-
Nigeria PLANE (NENTAD Cost Extension)
-
(20)
Total
2,164
5,548

Negative figures represent funds returnable where the full grant value recognised in previous years was not fully utilised.

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61

5. CHARITABLE ACTIVITIES: MAJOR PARTNERSHIPS

Unrestricted Restricted 2023
Unrestricted
Restricted
2022
funds funds Total
funds
funds
Total
£000 £000 £000
£000
£000
£000
Corporates - 8,484 8,484
-
3,702
3,702
Major donors - 1,018 1,018
-
282
282
Trusts and foundations - 1,055 1,055
-
1,428
1,428
Corporate Gifts in Kind - 22 22
-
31
31
Total - 10,578 10,578
-
5,442
5,442

6. TRADING ACTIVITIES AND OTHER INCOME

a) Trading activities

Unrestricted Restricted 2023
Unrestricted
Restricted
2022
funds funds Total
funds
funds
Total
£000 £000 £000
£000
£000
£000
Programmatic trading income 8,892 - 8,892
6,505
-
6,505
Other trading income 45 - 45
93
-
93
Total 8,937 - 8,937
6,598
-
6,598

Programmatic trading income includes income from our trading subsidiary, Social Development Direct Limited.

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62

b) Other Income

Unrestricted Restricted 2023
Unrestricted
Restricted
2022
funds funds Total
funds
funds
Total
£000 £000 £000
£000
£000
£000
Rental income 511 - 511
618
-
618
Investment income 267 - 267
11
-
11
Total 778 - 778
629
-
629

c) The Charity as lessor

At the year end, the Charity had contracted with sub-tenants for the following future minimum lease payments under non-cancellable operating leases:

non-cancellable operating leases:
Total Total
2023 2022
£0 £0
Less than one year
497		 497
Between two and fve years
83		 580
After fve years
-		 -
Total
580		 1,076

These payments relate to the sub-lease of space within the Finsgate building to sub-tenants, with Plan International UK as their landlord. In addition to these lease payments, variable service charges are payable to Plan International UK based on an apportionment of shared building costs. There are no significant restrictions imposed by the lease arrangements.

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7. TOTAL EXPENDITURE

a) Analysis of total expenditure

Total Expenditure 2023 Grants Staff Direct Support 2023
paid costs costs costs Total
£000 £000 £000 £000 £000
Expenditure on raising funds
Sponsorship - 938 1,777 1,202 3,917
Institutional donors - 1,214 76 710 1,999
Other donations and appeals - 1,086 544 469 2,098
Major partnerships - 836 66 589 1,491
- 4,073 2,462 2,970 9,505
Expenditure on charitable activities
Humanitarian 20,421 518 390 878 22,206
Education 16,565 3,319 1,224 870 21,978
Economic security 2,318 18 159 101 2,560
Sexual and reproductive health and rights 1,531 821 85 101 2,538
Protection 4,172 166 27 180 4,545
Participate as citizens 1,617 - 11 67 1,695
Campaigning and awareness 11 403 512 537 1,464
Water, sanitation and hygiene 143 - - 6 149
SDDirect charitable activities - 3,482 4,440 466 8,387
46,778 8,690 6,849 3,206 65,523
Other expenditure
Rental costs - - 390 - 390
Trading activity costs - - 1 - 1
- - 391 - 391
Sub total 46,778 12,764 9,702 6,176 75,420
Reallocation of salaries1 - 2,368 - (2,368) -
Total 46,778 15,132 9,702 3,808 75,420

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Total Expenditure 2022 Grants Staff Direct Support 2022
paid costs costs costs Total
£000 £000 £000 £000 £000
Expenditure on raising funds
Sponsorship - 853 2,518 720 4,091
Institutional donors - 1,145 88 630 1,863
Other donations and appeals - 1,086 541 373 2,000
Major partnerships - 719 66 477 1,262
- 3,802 3,214 2,200 9,216
Expenditure on charitable activities
Humanitarian 25,346 435 238 1,110 27,129
Education 11,181 3,416 1,591 690 16,878
Economic security 3,255 2 15 140 3,412
Sexual and reproductive health and rights 1,493 496 15 85 2,089
Protection 1,806 107 - 82 1,995
Participate as citizens 1,562 - 32 68 1,662
Campaigning and awareness 18 236 690 479 1,423
Water, sanitation and hygiene 208 4 - 9 222
SDDirect charitable activities - 2,790 3,137 326 6,254
44,870 7,486 5,719 2,989 61,065
Other expenditure
Rental costs - - 344 - 344
Trading activity costs - - 2 - 2
- - 346 - 346
Sub total 44,870 11,288 9,278 5,189 70,627
Reallocation of salaries1 - 2,165 - (2,165) -
Total 44,870 13,453 9,278 3,024 70,627

1 Staff costs initially included within ’support costs’ and ’direct costs’ are reallocated to ’staff costs’ in order to match the total shown in Note 8.

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2023 2022
Net income is stated after charging:
£000		 £000
Services provided by the Charity’s auditors:
Fees payable for the audit of the consolidated fnancial statements
74		 55
Fees payable for other services:
•Taxation and VAT
1		 1
75 55
Exchange rate losses/(gains)
271		 (111)
Depreciation and amortisation
399		 488
Operating lease rentals – buildings
831		 785

b) Grants paid

During the year Plan International UK made grants to Plan International Inc which designs and delivers programmes through regional, country and programme offices. The programme offices are located in areas where Plan International programmes are implemented, allowing Plan International to respond to the situations of the local communities.

Grants are also made to other partner organisations to deliver programmes to help children, their families and communities and to respond in emergency situations.

A list of grants paid is given below:

Partner Organisation Country
2023		 2022
£000 £000
Payments to Plan International Inc Various
45,584		 43,086
Payments to Plan International National Organisation Colombia
249		 247
Payments to Plan International National Organisation India
49		 289
Payments to Plan International National Organisation Indonesia
534		 237
Payments to Plan International National Organisation Germany
12		 18
Payments to Plan International National Organisation Canada
-		 11
Payments to Plan International National Organisation United States of America
19		 -
Payments to Plan International members 46,447 43,888

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Partner Organisation Country
2023		 2022
£000 £000
Christian Blind Mission (CBM) UK Zimbabwe
128		 246
African Women’s Development and Communication Network Sierra Leone
89		 -
Relief International UK Ethiopia
86		 -
Puntland Development Research Center (PDRC) Ethiopia
19		 25
The Open University Zimbabwe
8		 135
Handicap International UK Sierra Leone
(1)		 404
ActionAid Institutional Funding Sierra Leone
-		 209
The Open University Sierra Leone
-		 24
UNICEF South Sudan
-		 15
University of California Jordan
-		 (4)
University of Sussex Ethiopia
-		 (71)
Payments to Non-Plan International Organisations 331 982
Total Grants Payable 46,778 44,870

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c) Analysis of support costs

Raising Charitable
2023
Raising
Charitable
2022
Funds activities
Total
Funds
activities
Total
£000 £000
£000
£000
£000
£000
Information technology 726 755
1,482
661
853
1,514
Offce and premises 636 642
1,277
517
634
1,152
Human resources 576 532
1,108
396
480
875
General management 290 437
727
106
297
403
Finance 322 365
687
245
347
592
FX (Gains)/Losses 42 55
96
(60)
(68)
(128)
Depreciation and amortisation 198 202
400
248
317
564
Governance 180 213
393
88
129
217
Loss on disposal of fxed assets - 5
5
-
-
-
Total 2,970 3,206
6,176
2,200
2,989
5,189

Support costs are allocated between activities on the basis of the number of staff employed on those activities during the year.

(d) Analysis of governance costs

2023 2022
£000 £000
Legal and other professional fees – Gifts in Kind
143		 8
Legal and other professional fees
55		 54
External audit fees
84		 64
Apportionment of staff costs
89		 73
Internal audit fees
22		 18
393 217

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8. STAFF COSTS

2023 2022
£000 £000
Staff costs
Wages and salaries 12,619 11,069
Social security costs 1,358 1,213
Pension costs 878 802
Sub Total 14,855 13,084
Agency staff 277 369
Total 15,132 13,453

Plan International UK has a defined contribution pension scheme, which matches employee contributions up to a maximum of 7.5% of pensionable salary. The resulting fund belongs to the employee and can be transported when leaving Plan International UK. No employees receive benefits under a defined benefit pension scheme.

In line with government legislation, Plan International UK automatically enrols all eligible staff into this defined contribution pension scheme, with all new joiners being enrolled into the scheme in the third pay period after the start of their employment.

A salary sacrifice scheme is in place, giving employees the opportunity to vary their employment terms and conditions such that they receive a lower gross salary, with Plan International UK paying additional employer pension contributions on the employee’s behalf.

The number of employees whose emoluments, as defined for taxation purposes (i.e. net of salary sacrifice), amounted to £60,000 or more in the year were as follows:

2023 2022
Number Number
£60,000–£69,999
11		 13
£70,000–£79,999
10		 5
£80,000–£89,999
4		 4
£90,000–£99,999
2		 1
£100,000–£109,999
2		 2
£110,000–£119,999
1		 1
Total
30		 26

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Total employer pension contributions for these employees were £223,990 (2022: £179,350).

The highest paid employee in 2023 was the Chief Executive, who received £156,374, in the year including pension contributions and employer National Insurance contributions (2022: £150,962), and received no benefits in kind (2022: £nil).

The Leadership Team are the key management personnel of the charity. The total remuneration and benefits including pension contributions and employer National Insurance contributions of the key management personnel was £797,035, for 7 roles (2022: £784,377 for 7 roles).

None of the above received any benefits in kind. Redundancy and severance payments to staff in the year totalled £363,511 (2022: £12,984).

The average headcount and average number of employees, calculated on a full-time equivalent (FTE) basis, analysed by activity was:

2023
2022
2023		 2022
Headcount
Headcount
FTE		 FTE
Fundraising 62
59
60		 57
Communications, Campaigns & UK Programmes 44
45
40		 42
International Programmes & Policy 68
65
66		 64
Operations & CEO Offce 41
41
40		 39
SDDirect 61
50
57		 48
Total 277
261
264		 251

9. TRUSTEES’ REMUNERATION

None of the trustees received any remuneration during the year for services to Plan International UK (2022: nil). Directlyincurred expenses of the trustees borne by Plan International UK in the year ended 30 June 2023 were £570 (2022: £25). These expenses related to costs incurred by 2 trustees to attend Board meetings.

Plan International UK has purchased indemnity insurance for the trustees at a cost of £975 (2022: £1,040).

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10. TANGIBLE ASSETS

10. TANGIBLE ASSETS
GROUP AND CHARITY Leasehold Offce Computer Computer Total
As at 30 June 2023 property equipment hardware software
improvements
£000 £000 £000 £000 £000
Costs
At 1 July 2022 1,687 336 502 - 2,525
Additions - 1 16 - 17
Disposals - - (23) - (23)
Transfers - - - - -
At 30 June 2023 1,687 337 494 - 2,518
Accumulated depreciation
At 1 July 2022 1,361 322 394 - 2,077
Charge for the year 129 9 4 - 142
Additions - - - - -
Disposals - - - - -
Transfers - - - - -
At 30 June 2023 1,490 330 398 - 2,219
Net book value
At 30 June 2022 479 32 155 - 666
At 30 June 2023 197 7 96 - 300

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GROUP AND CHARITY Leasehold Offce Computer Computer Total
As at 30 June 2022 property equipment hardware software
improvements
£000 £000 £000 £000 £000
Costs
At 1 July 2021 1,681 400 487 - 2,568
Acquisition through business combinations - - - -
Additions 6 30 - 36
Disposals - (59) (15) - (74)
Transfers - - - - -
At 30 June 2022 1,687 341 502 - 2,530
Accumulated depreciation
At 1 July 2021 1,234 361 337 - 1,932
Charge for the year 128 (36) 57 - 149
Disposals - - - - -
Transfers - - - -
At 30 June 2022 1,362 325 394 - 2,081
Net book value
At 30 June 2021 447 39 150 - 636
At 30 June 2022 325 17 108 - 450

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11. INTANGIBLE FIXED ASSETS

GROUP AND CHARITY Computer Goodwill1 Total
As at June 30 2023 software
£000 £000 £000
Costs
At 1 July 2022 1,938 1,148 3,086
Additions 109 - 109
Disposals - - -
Transfers - - -
At 30 June 2023 2,047 1,148 3,195
Accumulated depreciation
At 1 July 2022 1,652 530 2,182
Charge for the year (13) 230 217
Disposals - - -
Transfers - - -
At 30 June 2023 1,639 760 2,399
Net book value
At 30 June 2022 287 618 906
At 30 June 2023 406 388 796

1 The charity balance sheet excludes the goodwill.

GROUP AND CHARITY Computer Goodwill1 Total
As at June 30 2022 software
£000 £000 £000
Costs
At 1 July 2021 1,797 1,148 2,945
Additions 142 142
Disposals - -
Transfers - -
At 30 June 2022 1,939 1,148 3,087
Accumulated depreciation

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At 1 July 2021 1,542 300 1,842
Charge for the year 110 230 340
Disposals -
Transfers - -
At 30 June 2022 1,652 530 2,182
Net book value
At 30 June 2021 127 849 976
At 30 June 2022 287 618 905

1 The charity balance sheet excludes the goodwill.

12. INVESTMENTS

12. INVESTMENTS
CHARITY 2023
Shares in subsidiary undertakings £
At 1 July 2022 1,706,133
Additions -
At 30 June 2023 1,706,133

Foster Parents Plan International (UK) Ltd is a trading company registered in England and Wales as company number 02457093, whose main activities are the licensing of the use of Plan International UK trademarks to third parties, and carrying out other non-primary purpose trading activities. In prior years the company also managed society lotteries. Each year the subsidiary makes a charitable donation under a deed of covenant of any taxable profits to Plan International UK. At 30 June 2023 the investment in Foster Parents Plan International (UK) Ltd was £2.

During the financial year ended 30 June 2020, Plan International UK invested £1,706,000 in Social Development Direct Limited, a trading company registered in England and Wales as company number 03846881, who provide high-quality, innovative and expert social development assistance and research services, including technical advice and support, research, development assistance programme design, delivery and management, monitoring and evaluation. Their clients are leading international development agencies, INGOs and foundations. The brought forward investment balance at 1 July 2022 relates to Plan International UK’s investment in the entire issued share capital of Foster Parents Plan International UK Ltd and Social Development Direct Limited.

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SUBSIDIARY: Foster Parents Plan International (UK) Ltd
2023		 2022
Total turnover
48		 90
Total expenditure
(16)		 (17)
Donation to Plan International UK
(32)		 (73)
Net result for the year
-		 -

The aggregate of assets, liabilities and funds was:

2023 2022
Total assets
57		 88
Total liabilities
(57)		 (88)
Total funds
-		 -
SUBSIDIARY: Social Development Direct Limited
2023		 2022
Total turnover
8,892		 6,505
Total expenditure
(8,387)		 (6,254)
Donation to Plan International UK
(505)		 (360)
Net result for the year
-		 (109)

The aggregate of assets, liabilities and funds was:

2023 2022
Total assets
2,283		 1,744
Total liabilities
(1,834)		 (1,294)
Total funds
449		 449

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13. DEBTORS

13. DEBTORS
Group
Group
Charity		 Charity
2023
2022
2023		 2022
£000
£000
£000		 £000
Amounts owed by institutional donors 2,692
4,285
2,692		 4,285
Accrued income 2,042
1,800
2,042		 1,800
Amounts owed by Plan International Inc 475
136
475		 136
Other debtors 1,529
1,122
249		 176
Prepayments 297
298
215		 217
Amounts owed by subsidiaries -
-
32		 73
VAT recoverable -
-
-		 -
Total debtors 7,035
7,641
5,705		 6,686

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

a) Analysis of creditors

Group
Group
Charity		 Charity
2023
2022
2023		 2022
£000
£000
£000		 £000
Accruals of transfers to Plan International Inc 3,571
4,650
3,571		 4,650
Accruals of transfers to other partners 136
177
136		 177
Deferred income and other creditors 143
-
124		 -
Other accruals 1,718
1,428
639		 798
Taxation and social security 572
461
472		 355
Trade creditors 547
509
131		 122
Amounts owed to Plan International Organisations 31
58
31		 58
VAT payable 337
214
93		 27
Amounts due to subsidiaries -
-
-		 -
Total creditors 7,055
7,496
5,196		 6,187

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b) Deferred income and other creditors

GROUP 2023 As at Income Deferrals As at
1 July 2022 deferred released 30 June
£000 2023
£000
Institutional donors - - - -
Other - 143 - 143
Total deferred income - 143 - 143

Income deferred in the year for the charity comprised £143,000 (2022: £nil) institutional donor income £nil (2022: £nil).

15. PROVISIONS FOR LIABILITIES AND CHARGES

GROUP AND CHARITY 2023 As at 1 Provision Provision Provision As at 30
July 2022 created released utilised June 2023
£000 £000 £000 £000 £000
Dilapidations 400 40 - - 440
Grants 12 - - 12
Total 400 52 - - 452

Dilapidations represent the estimated cost required to make good Plan International UK’s headquarters upon the termination of the lease with our landlord. The provision will be utilised on termination of the lease.

Grants represent the estimated funds returnable to donors where the group has not been able to spend funds received in accordance with donor wishes, including losses incurred from fraud and disallowances at Country Office level. Losses are recovered from Plan International Inc such that Plan International UK suffers no net loss.

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16. COMMITMENTS

a) Commitments under operating leases

Total future minimum lease payments under non-cancellable operating leases are as follows:

GROUP
Land and
buildings
2023
£000		 Other Total
Land and
buildings
Other
Total
2023
2022
2022
2022
£000
£000
£000
£000
2023
£000
Operating lease expiring:
Less than one year
932		 5 937
932
8
940
Between two and fve years
388		 - 388
1,321
1
1,321
After fve years
-		 - -
-
-
-
Total
1,321		 5 1,325
2,253
9
2,261

Property lease commitments are in respect of Plan International UK’s headquarters and will be partly offset by sub-tenant rental income.

b) Programme Commitments

At year end, the group had undertaken to deliver projects which will be completed over a number of years. The majority of the funds needed for these projects are subject to legal agreements with donors to ensure that Plan International UK will be reimbursed. For some of these projects, Plan International UK is required to provide additional funding to match that provided by the main donor. At 31 June 2023, donors had yet to be found for programme commitments totalling £2,018,000 (2022: £4,833,000), as detailed below:

GROUP
Total		 Total
2023 2022
£000 £000
Less than one year
1,745		 2,997
Between two and fve years
273		 1,836
After fve years
-		 -
Total
2,018		 4,833

No provision has been recognised as we expect to be able to find donors for these over the remaining life of the projects.

c) Capital commitments

The value of group contracts placed in the year for future capital expenditure not accrued for in the financial statements was £nil (2022: £nil).

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17. STATEMENT OF FUNDS

17. STATEMENT OF FUNDS
GROUP AND CHARITY 2023 Balance Total Total Acquisition Transfers Balance
1 July Income Expenditure 30 June
2022 2023
Unrestricted funds: £000 £000 £000 £000 £000 £000
General funds 11,677 29,506 (29,864) 273 11,592
Designated funds: Programmatic - - - - - -
and Strategic Development fund
Designated funds: Social 406 8,892 (8,892) - (13) 392
Development Direct
Designated funds: Plan UK Fixed 1,355 - - - (260) 1,096
asset fund
Total unrestricted funds 13,437 38,398 (38,756) - - 13,079
Restricted funds 5,130 36,206 (36,665) - - 4,671
Total funds 18,567 74,603 (75,420) - - 17,750
CHARITY 2023 Balance Total Total Acquisition Transfers Balance
1 July Income Expenditure 30 June
2022 2023
Unrestricted funds: £000 £000 £000 £000 £000 £000
General funds 11,679 29,996 (30,124) - 42 11,593
Designated funds: Social 1,706 - - - - 1,706
Development Direct
Designated funds: Plan UK Fixed 691 - - - (42) 649
asset fund
Total unrestricted funds 14,075 29,996 (30,124) - - 13,948
Restricted funds 5,130 36,206 (36,665) - - 4,671
Total funds 19,205 66,202 (66,789) - - 18,619

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18. RESTRICTED FUNDS

Restricted funds comprise unexpended balances on donations and grants and contracts given for specific purposes. These funds will be expended in future years in accordance with donor wishes.

GROUP AND CHARITY Balance Income Expenditure Balance
Income
Expenditure
Balance
1 July 30 June
30 June
2021 2022
2023
£000 £000 £000 £000
£000
£000
£000
Girls’ Fund (50) 743 (517) 176
682
(638)
220
DEC – Ukraine Humanitarian - 2,140 (2,140) -
4,556
(4,548)
8
Appeal
DEC – Cyclone Idai Appeal 90 - 4 94
-
-
94
DEC – Covid Appeal (4) 844 (848) (8)
438
(432)
(2)
Other voluntary income including 887 1,053 (939) 1,001
812
(985)
828
appeals
Donations 923 4,781 (4,440) 1,262
6,488
(6,603)
1,148
FCDO – Girls’ Education 147 779 (758) 168
(3)
(164)
1
Challenge – MG Cubed Ghana
FCDO – Supporting Adolescent 34 2,937 (2,890) 82
1,960
(2,124)
(82)
Girls’ Education Zimbabwe
FCDO – Water Sanitation - - - -
-
-
-
and Hygiene (WASH) Results
Programme Extension
FCDO – Resilience Plus and (3) (10) 12 -
-
-
-
Basic Needs in Nepal
FCDO – Girls’ Education (63) 694 (634) (2)
-
1
(1)
Challenge - Sierra Leone
FCDO – NENTAD Protection (4) 125 (125) (4)
-
-
(4)
in Northeast Nigeria
FCDO – PLANE (NENTAD Cost (25) (20) 6 (39)
-
-
(39)
Extension) Nigeria
FCDO – Others 49 1,042 (1,016) 75
208
(224)
59
ECW 187 1,593 (1,766) 14
4,341
(4,036)
319
ECHO 110 1,627 (1,645) 92
1,325
(1,324)
94

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European Commission – 9 194 (216) (13)
408
(604)
(209)
Building Resilience: Education
Opportunities in Fragile and
Crisis Affected Environments
European Commission – Better (40) 739 (754) (56)
186
(102)
28
Extension Training (BETTER)
European Commission – Others 126 807 (904) 28
1,979
(1,522)
486
UNOCHA (13) 1,868 (1,862) (7)
669
(567)
95
UNICEF 7 1,013 (1,050) (30)
1,758
(1,755)
(27)
UN Agencies – Others 92 4,574 (4,556) 110
1,452
(1,408)
155
World Bank – Eu Sou Capaz Girls - 1,276 (1,291) (15)
2,323
(2,348)
(41)
Empowerment Program
World Bank – Accelerating - 1,772 (1,283) 489
928
(1,001)
415
Nutrition Result in Nigeria
Vitamin Angels GIK – Accelerating - 88 (88) -
63
(63)
-
Nutrition Result in Nigeria
Other institutional donors 210 1,304 (1,245) 268
1,440
(1,673)
35
Institutional donors 823 22,403 (22,064) 1,162
19,037
(18,916)
1,283
Corporates 1,734 3,733 (3,807) 1,660
8,607
(8,595)
1,672
Major donors 986 282 (575) 692
507
(559)
639
Trusts and foundations 50 1,428 (1,123) 355
1,566
(1,992)
(71)
Major partnerships 2,770 5,442 (5,505) 2,707
10,680
(11,146)
2,241
Total restricted funds 4,514 32,626 (32,010) 5,130
36,206
(36,665)
4,671

1 Negative fund balances are due to costs incurred in advance of income recognised which is committed and will be recognised in future periods.

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Restricted Funds by Region Balance
30 June
2021
Income
Expenditure
Balance
30 June
2022
Income
Expenditure
Balance
30 June
2023
£000
£000
£000
£000
£000
£000
£000
Asia 542
3,337
(3,437)
442
5,568
(5,131)
880
East and Southern Africa 381
15,685
(15,701)
365
12,953
(13,003)
315
UK 353
(42)
(397)
(86)
227
(299)
(158)
West and Central Africa 212
7,022
(6,624)
610
6,416
(6,637)
389
Americas 77
1,459
(1,549)
(13)
1,837
(1,810)
15
Europe -
3,307
(2,339)
968
7,036
(7,177)
827
Multiple Regions1 254
1,847
(1,921)
180
1,769
(1,996)
(46)
Not defned2 2,693
11
(42)
2,663
398
(612)
2,449
Total restricted funds 4,514
32,626
(32,010)
5,130
36,206
(36,665)
4,671

1 ’Multiple Regions’ includes restricted funds which support multiple projects across more than one region

2 ’Not Defined’ includes funds received by donors against restricted funds including the Girls Fund and Forgotten Children’s Fund, which are later transferred to projects in line with the fund’s objectives, plus holding funds for Corporate donors whilst the programmes are in development.

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19. ANALYSIS OF NET ASSETS BETWEEN FUNDS

19. ANALYSIS OF NET ASSETS BETWEEN FUNDS
GROUP AND CHARITY 2023 Unrestricted Funds Restricted Total
General Designated Funds Funds
£000 £000 £000 £000
Fund balances at 30 June 2023 are represented by:
Tangible fxed assets - 301 - 301
Intangible Assets - 796 - 796
Current assets 13,356 2,223 8,582 24,162
Current liabilities (1,325) (1,834) (3,897) (7,055)
Provisions for liabilities and charges (440) - (12) (452)
Total net assets at 30 June 2023 11,592 1,487 4,671 17,750
Total net assets at 30 June 2022 11,679 1,760 5,130 18,567
CHARITY 2023 Unrestricted Funds Unrestricted Funds Restricted Total
General Designated Funds Funds
£000 £000 £000 £000
Fund balances at 30 June 2023 are represented by:
Tangible fxed assets - 241 - 241
Intangible Assets - 2,113 - 2,113
Current assets 13,330 - 8,582 21,913
Current liabilities (1,299) - (3,897) (5,196)
Provisions for liabilities and charges (440) - (13) (453)
Total net assets at 30 June 2023 11,592 2,354 4,673 18,619
Total net assets at 30 June 2022 11,679 2,397 5,130 19,206

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GROUP AND CHARITY 2022 Unrestricted Funds Unrestricted Funds Restricted Total
General Designated Funds Funds
£000 £000 £000 £000
Fund balances at 30 June 2022 are represented by:
Tangible fxed assets - 450 - 450
Intangible Assets - 906 - 906
Current assets 13,428 1,698 9,982 25,108
Current liabilities (1,348) (1,294) (4,853) (7,496)
Provisions for liabilities and charges (400) - - (400)
Total net assets at 30 June 2022 11,679 1,760 5,128 18,567
Total net assets at 30 June 2021 9,687 2,413 4,514 16,614
CHARITY 2022 Unrestricted Funds Unrestricted Funds Restricted Total
General Designated Funds Funds
£000 £000 £000 £000
Fund balances at 30 June 2022 are represented by:
Tangible fxed assets - 404 - 404
Intangible Assets - 1,993 - 1,993
Current assets 13,412 - 9,982 23,393
Current liabilities (1,333) - (4,853) (6,186)
Provisions for liabilities and charges (400) - - (400)
Total net assets at 30 June 2022 11,679 2,397 5,128 19,204
Total net assets at 30 June 2021 9,687 2,710 4,514 16,911

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20. RELATED PARTIES

Plan International Inc

Plan International UK is a member of Plan International Inc. During the year Plan International UK transferred cash totalling £36,573,000 (2022: £31,615,000) directly to Plan International Inc and other Plan International entities to undertake international development programme activities in overseas countries. In addition, £10,939,000 (2022: £13,694,000) was transferred directly from our donors to Plan International entities.

In line with our approach of accruing transfers once all conditions that would limit recognition of the funding commitment have been met, there was an accrual of £1,065,000 (2022: £1,167,000) of transfers to Plan International Inc outstanding at year-end.

Plan International UK does not have a controlling interest in Plan International Inc and, therefore, has not disclosed detailed transactions between the two entities.

Plan Ltd

Plan Ltd is a wholly-owned trading subsidiary of Plan International Inc. Income in the year was received by Plan International UK from Plan Ltd under deed of covenant as set out in Note 3.

Disasters Emergency Committee (DEC)

Plan International UK is a member of the DEC and Plan International UK’s Chief Executive, Rose Caldwell, is a trustee of the DEC.

In the year Plan International UK made a membership donation of £105,506 (2022: £nil), this represents 2 years membership to the DEC. Plan International UK’s income in the year included £4,994,000 (2022: £2,984,000) receivable from DEC appeals. Of this £nil was outstanding at year-end (2022: £1,051,000).

International Broadcasting Trust

Rose Caldwell, CEO of Plan International UK, is the Chair of the International Broadcasting Trust. In the year, Plan International UK paid membership fees totalling £10,000 (2022: £nil), this represents 2 years membership.

Plan International UK Trustees

In the year donations were received from trustees totalling £101,048 (2022: £18,141).

Foreign, Commonwealth and Development Office (FCDO)

Beverley Tew, trustee, is a non-executive director of the FCDO. Plan International UK’s income in the year included £2,164,000 (2022: £5,548,000) receivable from the FCDO.

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Foster Parents Plan International UK Ltd

The below table shows the transactions that took place between Foster Parents Plan International UK Ltd and Plan International UK in the year ended June 2023. Plan International UK incurred £nil (2022: £nil) of costs that were recharged to FPPI UK for staff time and other overheads.

Party Nature of Transaction Income for Expenditure Debtor Creditor
Relationship the year for the year balance for balance for
ended 30 ended 30 the year the year
June 2023 June 2023 ended 30 ended 30
June 2023 June 2023
£000 £000 £000 £000
Foster Wholly owned The subsidiary’s 32 - 2 -
Parents Plan subsidiary taxable profts are
Internatinal UK donated under a deed
Ltd. of covenant to Plan
International UK

Social Development Direct Limited

The below table shows the transactions that took place between Social Development Direct Limited and Plan International UK in the in the year ended 30 June 2023.

Party Nature of Transaction Income for Expenditure Debtor Creditor
Relationship the period for the balance as balance as
ended 30 period at 30 June at 30 June
June 2023 ended 30 2023 2023
June 2023
£000 £000 £000 £000
Social Wholly owned The subsidiary’s 505 - - -
Development subsidiary taxable profts are
Direct Limited donated to Plan
International UK

Plan International UK Trustees’ Annual Report 2023

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THANK YOU

We wish to thank every one of our supporters. Whether through sponsorship, donating to our emergency appeals or leaving a gift in your will, every supporter makes our work possible and helps us to change children’s lives around the world.

Plan International UK would particularly like to thank the following for their support over the period 01 July 2022–30 June 2023.

YOUTH ADVISORY PANEL

Aisling, Amelie, Beyonce, Dinah, Dona, Ella, Elodie, Helena, Holly, Iman, Isla, Jaioni, Kristie, Maryam, Meera, Melissa, Poppy and Rachel.

DONORS

Clive Beecham and family, Helen and Colin David, Roger and Jenny Dennis, Lisa Eldridge, Tom Hearn, John M Hill, Chris and Natalie Letcher, Stephen Lloyd, Andrew Phillipps.

INSTITUTIONS

Disasters Emergency Committee (DEC), Education Cannot Wait (ECW), Elrha, Foreign, Commonwealth and Development Office (FCDO), Jersey Overseas Aid, Start Network, UN Agencies, World Bank.

We would also like to say thank you to all our volunteers for their hard work and commitment, which we couldn’t do without.

TRUSTS AND FOUNDATIONS

Anglo-American Charitable Foundation, The Happy Charitable Trust, H&S Davidson Trust, CHK Foundation, The Coles-Medlock Foundation, COSARAF Foundation, Cynara Foundation, Ennismore Foundation, The Grace Trust, The Karlsson Játiva Charitable Foundation, The Kirby Laing Foundation, Moondance Foundation, People’s Postcode Lottery, See Change.

CORPORATE SUPPORTERS

AstraZeneca, Barratt Developments, Brides Do Good, Clear Channel, Costa Foundation, Credit Suisse, First Sentier, Inflexion Foundation, Kaplan, LetterOne, Lloyds of London, McLaren Automotive, Salesforce, Smartly, Standard Chartered Foundation, Study Group, Sugarhill Brighton, Vent for Change, Vertex.

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Plan International UK, Finsgate, 5–7 Cranwood Street, London EC1V 9LH Tel: 0300 777 9777 (UK) + 44 (0) 20 7608 1311 (Non-UK)

www.plan-uk.org

PlanInternationalUK @PlanUK @plan_uk planuk

Please contact us if you would like this report in an alternative format. A resizable PDF of this report is available on our website.

Editor: Meri Vaija and Laura Oakley Design and artwork: Philippa Thomas (philippa-thomas.com)

© Plan International UK. No part of this publication can be reproduced without the permission of Plan International UK.

Registered charity number: 276035. Registered in England number: 1364201