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2023-03-31-accounts

CSW Annual Report and Accounts 2022123 csw everyone o believe . .*J

CSW Annual Report and Accounts 2022-23

Table of contents Organisational Details ..................................................................................................... 3 Message from the Chair ................................................................................................... 4 Message from the CEO ..................................................................................................... 5 About CSW ...................................................................................................................... 6 Governance, Structure & Management .............................................................................. 7 Our commitment to safeguarding ................................................................................... 10 Environmental impacts ................................................................................................. 10 Gathering evidence. Exposing injustice. .......................................................................... 11 Equipping policymakers. Calling for change. ................................................................... 13 Changing Lives: Breakthrough for Consepción in Mexico .................................................. 17 Changing Lives: Campaigning for Freedom. ..................................................................... 18 Empowering communities and individuals ...................................................................... 23 Financial Review ........................................................................................................... 24 Independent Auditor’s Report to the Members of Christian Solidarity International ........... 29 Statement of Financial Activities - Incorporating Income and Expenditure Accounts for the 15 months ended 31 March 2023 ..................................................................................... 33 Balance Sheet – As at 31 March 2023 ............................................................................... 35 Statement of Cash Flows For the 15 months ended 31 March 2023 ..................................... 36 Notes to the Financial Statements for the 15 months ended 31 March 2023 ........................ 37

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Organisational Details

Directors

The Trustees of Christian Solidarity Worldwide (the operating name of Christian Solidarity International) are directors for the purposes of company law and Trustees for the purposes of charity law (hereafter referred to as the Trustees).

David Taylor, Chair[1 2 3] Ann Marie Agyeman[2] Helen Berhane Nuguse (appointed 14 September 2022) Victoria Butler (appointed 23 June 2022) Jenny Cornfield Jael Dharamsingh Simon George, Deputy Chair[1 2 3] Michael Gibbons, Deputy Chair[1 2 3] Nigel Grinyer Christian Guy (resigned 8 March 2023) Brian Heasley (resigned 8 March 2023) William Lowe (appointed 30 March 2022)[1] Hector Mackenzie (retired 30 March 2022) Fady Nassar Rev. Yunusa Nmadu Bill Rockett[1 ]

1 Executive Committee

2 Governance Committee

3 Remuneration Committee

Secretary Adesina Adesanya

Strategic Leadership Team

Scot Bower CEO Mervyn Thomas CMG Founder President Adesina Adesanya Finance Director Dr Khataza Gondwe Joint Head of Advocacy Anna-Lee Stangl Joint Head of Advocacy Audrey Skervin Head of Fundraising Emma Howlett Head of Communications Jane Bave Head of People and Culture

Registered office

CSW, PO Box 99, New Malden, Surrey, KT3 3YF.

CSW is a registered charity (registration number 281836) and a company limited by guarantee (registration number 1536426, England and Wales).

Advisors

Registered Auditors : Price Bailey LLP Chartered Accountants, 3rd Floor, 24 Old Bond St, Mayfair, London, W1S 4AP

Bankers : National Westminster Bank plc, 10 South Street, Romford Town Centre Branch, Romford, Essex, RM1 1RD

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Message from the Chair

You will note that the reporting period for this Report and Accounts spans 15 months, due to a change in our financial year. This operational change was made in consultation with our auditors.

It’s been a privilege to see CSW’s teams at work over the last 15 months: alongside mobilising urgent advocacy interventions for the global challenges and crises which emerged, we played a pivotal role in the International Ministerial for Freedom of Religion or Belief held in July 2022 in London, and navigated the financial uncertainty posed to the third sector by the cost-of-living crisis in the UK.

I continue to be humbled by the generosity, commitment and passion of our staff, supporters, volunteers, and partners, without whom this work would not be possible.

I would also like to extend my thanks to my fellow Trustees for all they contributed to the life and work of CSW throughout the last financial year. I am grateful to them for the way they have continued to help navigate CSW through seasons of uncertainty, most notably the economic context within which we operate. I am particularly grateful to my colleagues on the Executive Committee who have used their skills and experience working with our Strategic Leadership Team to ensure we have firm financial foundations during these uncertain economic times. It is a great honour to serve alongside each one of them, and I continue to be grateful for the many gifts and skills they bring to CSW.

I express particular thanks to Hector Mackenzie who retired from the board in March 2022, after decades of service to CSW. Over the years Hector has inputted great wisdom and discernment into key strategic discussions, and we have been grateful for his long-standing contributions. I remain thankful that Hector remains a passionate supporter of CSW, and valued intercessor for many of the people for whom we advocate.

The trustees also share heartfelt thanks to Christian Guy and Brian Heasley, who both resigned from the board in March 2023. Both Brian and Christian brought wisdom into strategic discussions, asking sharp questions to focus our conversations, particularly with regards to our international reach and development.

It was a joy to welcome new Trustees, Helen Berhane, Victoria Butler and William Lowe, to the board during this period, and we are grateful for the contributions they have already made to life and work of CSW. We are particularly grateful that Helen has joined the trustees, and can offer the unique perspective as one of the people for whom CSW has advocated, campaigned and prayed. Helen offers valuable insights to the board on behalf of the communities and individuals whom we seek to serve.

Throughout the reporting period, we have continued to take vital steps to expand our international reach and build a global movement for justice, balancing the need to respond to emerging global challenges and crackdowns with pushing forward with our strategic plans. It is a testament to our leadership, staff team and regional partners in the US, Southeast Asia, and Impulso18 in Mexico that we have been able to continue to do so.

As ever, we are grateful to God for His provision, faithfulness, and wisdom in everything we do. It is our great privilege to see the ways in which God has used us to work for justice and defend the cause of the oppressed.

CSW remains committed to addressing the desperate injustices unfolding in many of the countries on which we work, and we look forward to all that God will do through us to bring about justice and freedom.

David Taylor Chair of Trustees

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Message from the CEO

A year of progress and persistence : if I were to pick two words to describe the last 15 months, these would be them.

I’m thankful for and encouraged by the progress we have seen in many critical areas of our work, and confident in our determination to persist until we see freedom and justice for all. When CSW was formed over 40 years ago, it would have been hard to imagine 700 delegates representing 27 countries gathering to discuss issues of freedom of religion or belief. It was something our Founder President would have dreamed of, but not thought possible. Yet, in 2022, the UK government hosted the International Ministerial to advance religious freedom. These annual events held internationally for the last three years are encouraging signs that of the growing levels of political awareness on FoRB. Proof that what was once a fringe concern championed by just a few, has become a mainstream topic of debate for many governments around the world.

There is no doubt that the advocacy movement for freedom of religion or belief has come a long way in the last 40 years – and much of it because of the persistence of CSW’s talented advocates.

As I reflect on the last 15 months, I am grateful for the progress we have seen: milestone moments in our advocacy work such as the Ministerial in London, the release from prison of Pastor Nadarkhani in Iran and Professor Tarfa in Nigeria, and training the next generation of activists in Sudan as they work for a free and democratic future for their country.

But change does not come overnight. And the path to progress requires persistence.

I am humbled and grateful to lead a dedicated team who continue to persist for freedom and justice, despite the challenges. It is because of their persistence and determination that we have celebrated moments of progress.

I could not be more thankful to our committed and generous supporters and partner churches, without whom this work would not be possible.

The desperate reality, however, is that there is still much more to do. We face challenges, crises and crackdowns on freedom in so many of the countries on which we work, and for every case or country where we give thanks for a victory, there is an equal moment of heartbreak or tragedy in another.

Of one thing I can be certain: as long as there are individuals and communities suffering injustice because of the faith or belief they have chosen, CSW’s team will not stop pursuing justice and freedom, for all faiths and none.

With the grace of God, the persistence of our teams, and the commitment of our faithful supporters, I have no doubt that we will continue to see great progress.

Scot Bower CEO

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CSW Annual Report and Accounts 2022-23

About CSW

Although almost every country in the world is a signatory to international human rights legislation that includes the obligation to respect, protect and fulfil the right to freedom of religion or belief, the reality is that in many countries members of religious minority - and in some cases, religious majority - communities face discrimination, harassment, imprisonment, enforced disappearance, punishment, torture or even death because of their religion or belief.

CSW works to address the injustice faced by those around the world who are experiencing, mistreatment, marginalisation, discrimination, or persecution on account of their religion or belief.

Vision

Our vision is a world free from religious persecution, where everyone can practise a religion or belief of their choice.

Mission

CSW is a Christian human rights organisation advocating for freedom of religion or belief. As Christians, we stand with everyone facing injustice because of their religion or belief.

Focus

Charitable objectives and activities

As set out in the charity’s Memorandum and Articles of Association, CSW exists to redress injustice and stand in solidarity with those persecuted or discriminated against for their faith, and/or the promotion of the Christian religion, through research and advocacy, raising awareness and the provision of aid.

Our team of specialist advocates work on over 25 countries through regional advocacy teams, supported by Public Affairs, Campaigns, Communications, Fundraising and Finance teams to ensure that the right to freedom of religion or belief is upheld and protected. We seek to challenge and change the laws, behaviours and policies which facilitate the abuse of this fundamental right.

We address injustices arising from violations of the right to freedom of religion or belief by:

In depth research, evidence gathering and documentation

Providing our findings, analysis and recommendations to politicians, policy-makers and international institutions

Promoting freedom of religion or belief for all

Challenging and assisting policymakers to promote, protect and fulfil freedom of religion or belief for all Training and equipping networks of partners and members of victim communities, empowering them to become advocates for justice

Seeking to shape the public, political and media agendas on freedom of religion or belief concerns around the world.

Raising awareness among UK Christians, encouraging them to call for justice on behalf of those facing harassment, mistreatment, discrimination and persecution.

Actively raising awareness and educating the public about these issues

Mobilising prayer, campaigning and support for those facing injustice.

In assessing the public benefit of the activities undertaken, the Trustees confirm that we have complied with our duty under the Charities Act 2011, and have given due and proper regard to the guidance issued by the Charity Commission on the delivery of public benefit. Our charitable activities are strategically linked to our long-term vision, three-year strategy and annual operational planning to ensure that we continually deliver on our charitable objects and are as effective as possible in our mission.

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CSW Annual Report and Accounts 2022-23

Governance, Structure & Management

Governing body and governance

CSW is a charity registered with the Charity Commission and operates through a company limited by guarantee, and subject to its Memorandum and Articles of Association.

The Directors of the company are also members of the board of Trustees, who are the governing body of the charity. The Board meets formally four times a year and administers the charity through an Executive Committee which meets four times a year. In addition, a Governance Committee and a Remuneration Committee meet annually. These committees are made up of members of the Board and operate under specific terms of reference from the Board.

Trustees are recruited based on the charity’s need for particular skills and experience and are appointed for an initial term of three years. CSW does not impose a maximum term limit which a trustee may serve. All Trustees who served during the year are shown on page two of this report.

The Board, working through the Governance Committee, continually review the balance of experience and diversity of Trustees, actively recruiting to areas which are identified as in need of strengthening. During 2022- 23 three new Trustees were welcomed to the Board.

The Board carries out a performance review of retiring Trustees who present themselves for re-election. All members are circulated with invitations to nominate Trustees prior to the Annual General Meeting, advising them of retiring Trustees and requesting nominations for the meeting.

A formal induction and orientation process is followed for new Trustees, who receive training to equip them for undertaking their role as Trustee. This includes acquainting them with legal and statutory obligations as well as best practice guidance, as well as information regarding the operational setup and performance of the organisation, strategic plans, and meeting with key management personnel.

None of the members of the Board received remuneration for their work as Trustees. Details of Trustee expenses and related party transactions are disclosed in note 11 to the financial statements.

The key management personnel of the Charity are the Strategic Leadership Team (SLT) as listed on page two of this report, led by the CEO, this team is responsible for the running of the charity on a day-to-day basis. The remuneration of the CEO and Founder President is set by the Remuneration Committee, and the remuneration of the Strategic Leadership Team is set by the CEO.

The CSW global network

CSW interacts widely with other organisations who work in associated fields, including with members of the international network, The Religious Liberty Partnership. Where appropriate CSW works collaboratively with other organisations to bring greater benefit to its beneficiaries.

The charity maintains close, but non-legally binding relationships with CSW entities in the United States, Mexico and Nigeria through the CSW Global Network. During the reporting period we continued with initiatives to strengthen and build these international partnerships. We have continued to build upon our strategy of building a global movement of campaigners and intercessors through authentic regional engagement, with a view to further expanding the international presence of the organisation. As well as strengthening our

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CSW Annual Report and Accounts 2022-23

relationships with CSW in the US and Nigeria, we have further developed our relationship with Impulso18 in Mexico to better reach Spanish-speaking audiences.

Trustees’ Responsibilities Statement

The Trustees (who are also directors of Christian Solidarity International for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

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

  1. select suitable accounting policies and then apply them consistently;

  2. observe the methods and principles in the Charities SORP FRS102 (2019);

  3. make judgments and accounting estimates that are reasonable and prudent;

  4. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

  5. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

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

Each of the persons who are trustees at the time when this Trustees’ Report is approved has confirmed that:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on 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.

Principal Risks and Uncertainties

CSW operates a risk management process where the Trustees and SLT together identify and review the strategic and operational risks to the organisation. The Risk Register, which is reviewed by Trustees annually and monitored by the Executive Committee and the SLT, captures the probability of occurrence and the potential impact to the organisation, as well as actions taken to mitigate or eliminate the risk. The SLT are responsible for ensuring the Register is regularly updated and that action plans, protocols and standards are implemented.

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CSW Annual Report and Accounts 2022-23

The significant risk areas and steps taken to mitigate them:

Financial (including financial controls and income generation) and sustainability of general giving.

Quarterly reviews of the fundraising strategy and performance across the income portfolio, and monthly reporting to the Executive Committee, enable the organisation to regularly review performance against fundraising targets. At the same time a robust budget management and quarterly review of expenditure enable the SLT to manage cashflow and financial performance.

Reputational (including issues of compliance and good governance)

Regular monitoring and timely submission of all returns, including annual Fundraising levy, along with appropriate policy implementation and review ensure that CSW remains compliant in all relevant areas. The regular meetings of the Executive Committee and Governance Committee ensure oversight from Trustees.

Operational (including personnel and health and safety)

Compliance with, and review of, relevant operational and staff policies mitigate operational risks.

Technological (including systems integrity and vulnerability to attack)

Disaster recovery plan, including virtual servers and multi-backups, ensures business continuity. Crossorganisational security group meets regularly to identify and address risk areas, with the input of external experts, to ensure the organisation is not vulnerable to attack.

Overseas Travel (issues arising on assignment including kidnap and ransom scenarios)

Appropriate and adequate insurance, including kidnap and ransom insurance, is in place covering all travel on behalf of the organisation. Robust travel process, country risk monitoring, pre-travel assessments and consultations with in-country partners enable assignments to be planned accordingly.

The current strategic risks to the organisation, and steps taken to mitigate them:

Issues arising on overseas assignment. Established risk assessment processes and travel policy ensures that everything possible is done to understand and reduce risks before an assignment and emergency response protocols are in place should the need arise.

The adverse economic impact on UK supporters arising from the increase in the cost of living. Continued investment in fundraising and diversifying our income portfolio including from supporters outside the UK has been prioritised.

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CSW Annual Report and Accounts 2022-23

Our commitment to safeguarding

CSW is committed to maintaining the highest possible standards of integrity, accountability and openness as an organisation.

Our staff are obliged to conduct themselves in keeping with these high standards.

As Christians, we believe that every human has immeasurable value and deserves to be treated with dignity and respect.

CSW is committed to providing a safe environment which safeguards and protects anyone coming into contact with us, including all beneficiaries, staff, volunteers and supporters.

We want all beneficiaries, staff, volunteers, and supporters to know and experience CSW as a safe and trusted organisation.

We want all organisations who work with us, or who provide funding or other support to us, to have confidence in CSW and recognise that we are a safe organisation. We will achieve this by having effective and rigorous safeguarding policies, practices, and procedures and by following all relevant local, national and international guidance and regulation.

Our safeguarding policies and practices are reviewed every year to ensure that they remain relevant and effective.

All concerns raised or reported are shared with CSW at a senior executive level, reported to the trustee safeguarding lead, investigated thoroughly, and action taken in line with CSW’s policies.

Environmental impacts

CSW recognises that we need to be good stewards of creation and that many of the communities we serve are already being affected negatively by the climate emergency, the competition for resources and other environmental factors.

As a result, we have recently established a working group of staff and trustees to identify the charity's environmental impacts and find ways to reduce these. Work is underway to understand the full extent of CSW’s environmental impact (such as use of energy and consumables, transport etc) and mitigating factors have been introduced to reduce that impact.

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CSW Annual Report and Accounts 2022-23

Gathering evidence. Exposing injustice.

Through in-depth research and advocacy, CSW compiles and analyses evidence of freedom of religion or belief violations, raises awareness, calls on nations where violations occur to uphold this right in accordance with international, national or constitutional obligations, and urges other members of the international community to hold them accountable. Our teams regularly visit the countries we work on to gather first-hand evidence of FoRB violations, which is also supplied by our offices in two regions.

Our research and analysis are accessed by the media, politicians, policy-makers and international institutions around the world.

We have reintroduced fact-finding assignments to the countries on which we work, as well as continuing to use the new and innovative methods of gathering evidence developed during the COVID-19 pandemic. We have continued to build close relationships with partners across Africa, Asia, Latin America and the Middle East enabling us to continue exposing the injustices faced by many religious, belief and ethnic communities, and to disseminate this information, including by organising, chairing, co-hosting or contributing expert testimony to webinars on thematic or country FoRB - related issues.

In addition to the regular briefings, reports and case summaries we would normally produce in a given year, we have also gathered evidence on emerging global challenges, from military coups to nationwide crackdowns on citizens.

Mexico: Let her be heard

In March 2022, we launched our ground-breaking report, ‘Let her be heard’.

‘Let her be heard’ documents the stories of religious minority women in indigenous communities across Mexico, giving them a platform to speak, and, at last, to be heard. It is the first project of its kind, unpacking the grinding daily reality of the discrimination and injustice being faced by religious minority women from indigenous communities.

From Oaxaca to Guerrero, gatherings were carried out in five states and our team travelled 20,000 miles to some of the most remote places in Mexico – sometimes even travelling on a donkey to reach a mountaintop community, to ensure these stories were heard.

The report has been widely used in our advocacy with policymakers in the UK, Mexico and at institutions such as the UN, sharing the findings and analysis with nearly 30 advocacy stakeholders.

As a result, we have seen UK Parliamentarians raise the issue in the House of Commons.

We have also presented the research findings at an event as part of the International Ministerial on Religious Freedom in London.

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In Mexico, our advocacy based on the report has resulted in our affiliate, Impulso 18, being requested by state officials to give training on freedom of religion or belief to local and state officials – this is the first time such training has been requested or given in Mexico.

Belief and belonging: exposing untold challenges faced by indigenous communities

In January, CSW’s Founder President, Mervyn Thomas CMG, together with Head of Press and Public Affairs, Kiri Kankhwende presented our unique report, Belief and belonging: indigenous identity and freedom of religion or belief, to the UK FoRB Forum and the Prime Minister’s Special Envoy, Fiona Bruce MP.

The UK FoRB Forum is a UK civil society platform that brings together civil society groups, faith or belief organisations, and human rights NGOs to advance the cause of freedom of religion or belief around the world.

Belief and belonging is a unique exploration of the specific challenges faced by indigenous communities in realising their right to freedom of religion or belief. It’s a critical piece of work sharing the experiences of communities in Colombia, Vietnam, India and Mexico.

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Equipping policymakers. Calling for change.

At the heart of everything CSW does is the pursuit of justice for victims of violations, and the protection of their fundamental rights. We seek to challenge the laws, behaviours and policies which lead to the abuse of the right to freedom of religion or belief, making concrete recommendations for change. We work to hold governments accountable to their responsibility to respect, protect, and fulfil this right for all citizens.

For over 40 years CSW has raised awareness about freedom of religion or belief around the world and advocated for this right nationally and internationally, including with the governments of the UK and the US, with the European Union and at the United Nations.

A vital aspect of our work is ensuring that policymakers around the world receive the necessary evidence, analysis, and recommendations to assist in holding nations to account for freedom of religion or belief violations.

The International Ministerial: Putting freedom of religion or belief on the agenda.

In July 2022, over 700 delegates representing 27 countries gathered in London to discuss freedom of religion or belief. The annual Ministerial events held for the last three years are proof of the high levels of political awareness on FoRB at the moment.

CSW hosted events in and around Parliament as part of the International Ministerial, speaking on 12 countries of concern.

Each event was an opportunity to shine a spotlight on some of the most pressing freedom of religion or belief issues around the world.

Our hope is that this increased awareness will lead to decisive, effective action for those who are experiencing injustice because of their beliefs.

CSW’s Ministerial events Included:

1. Winds of Change: Faith in a time of political upheaval

We explored how faith groups and leaders are often at the forefront of human rights movements. We focused on Myanmar/Burma and Sudan – which both experienced military coups in 2021 – as well as Cuba, which saw unprecedented nationwide protests that same year. A highlight was hearing directly from Kyaw Win, the Founder and Director of Burma Human Rights Network. He said, ‘Christians shouldn’t just speak up for Christians and Muslims for Muslims; we need to stand together.’

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CSW Annual Report and Accounts 2022-23

2. China: Tools for oppression - The structure of violations to freedom of expression and freedom of religion or belief

David Linden MP chaired this discussion on China, which looked at the impact of new, increasingly oppressive regulations targeting the sharing of religious content online. After panellists had shared their personal experiences – including their fears for family members still in the country – they were able to present their recommendations directly to Lord Bethell.

‘Evidence of [Chinese Communist Party] efforts to “Sinicize” religion made me sick to the stomach. So important that we stand for religious freedom.’

Lord Bethell via Twitter, expressing thanks for the ‘Tools for oppression’ event

3. Cuba: One year on from 11 July protests

What, if anything, has changed since the nationwide peaceful protests in Cuba on 11 July 2021? This was the question at the heart of these conversations, in partnership with Outreach Aid to the Americas.

A poignant moment was hearing the testimony of Father Alberto Reyes read aloud on his behalf, as sadly, he was unable to travel to London in person: ‘ We deeply believe that the night is not eternal, and that a different Cuba is possible. Today there are many of us who push the wall day by day, dreaming, longing, hoping that one day the wall, apparently immovable, will fall, and Cuba will stop being a prison with bars of water.’

4. Discussing continued religious persecution in Eritrea

This event set freedom of religion or belief within the broader picture of human rights abuses in Eritrea, as well as the wider context of the Horn of Africa. Eritrean gospel singer Helen Berhane recounted her own experience of brutal persecution, and how in the mid 2000s she survived 32 months of confinement in metal shipping containers. Helen was also able to share her story on a Ministerial panel chaired by the Prime Minister’s Deputy Special Envoy for Freedom of Religion or Belief, David Burrowes.

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CSW Annual Report and Accounts 2022-23

At the United Nations: Calling the world to action.

CSW is one of the only advocacy organisations with a sole focus on freedom of religion or belief with United Nations accreditation. This gives us a critical platform to raise awareness of those marginalised and targeted on account of their religion or belief, and to hold world leaders accountable for protecting and upholding this fundamental freedom. CSW has a full-time staff member dedicated to engagement with United Nations human rights mechanisms.

For the first time since the COVID-19 pandemic, we were able to travel to Geneva for two sessions of the Human Rights Council, in March and September. Returning to face-to-face advocacy facilitated a depth of discussion that is not otherwise possible.

CSW contributed to numerous interactive dialogues on countries of concern; Iran, North Korea and Nicaragua, and presented many oral statements.

Bringing our expertise

In 2022 our specific expertise continued to set us apart at the UN, as one of the leading voices on the right to freedom of religion or belief in China; for example, we were invited to speak at several UN events as the expert panellist.

CSW also provided the UN High Commissioner’s office with information ahead of her visit to China in May, including places which could be visited and a set of benchmarks for freedom of religion or belief.

There are many more ways our accreditation has enabled us to advance our work, although not every achievement can be shared publicly.

Although we may not always see the long-term change we desire in every case or country, each interaction at the UN helps build momentum and is a vital step towards ensuring freedom of religion or belief for all.

Our team continues to make use of every opportunity to protect, promote and uphold the right to freedom of religion or belief on the international stage.

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CSW Annual Report and Accounts 2022-23

Myanmar: Fresh sanctions in the aftermath of the coup

Together with other organisations, we’ve been campaigning since the coup to secure sanctions targeting the flow of money, arms and resources which keep the military regime afloat.

Many of CSW’s supporters wrote to the Foreign Secretary asking the UK government to do more to end the supply of aviation fuel to the military junta through sanctions.

Early in 2023, we welcomed new sanctions imposed by the governments of Australia, Canada, the UK and the United States. Targeting sanctions to reduce the military’s access to finance, fuel and arms is vital – these fresh rounds of sanctions are meaningful steps in cutting the lifeline of arms, aviation fuel and resources which keep the military regime afloat.

UK Government: Briefing Parliamentarians

Throughout the reporting period CSW continued working closely with Fiona Bruce MP, UK Prime Minister’s Special Envoy for Freedom of Religion or Belief, along with the All-Party Parliamentary Group for International Freedom of Religion or Belief (APPG-FoRB). In addition to the highlighted examples, we continued to brief and meet with MPs and Peers across the political spectrum on issues of concern across all the countries on which we work.

CSW’s Founder President, Mervyn Thomas CMG, has played an increasingly pivotal role in advocacy for freedom of religion or belief in the UK and globally. Appointed as Chair of the UK FoRB Forum, he works closely with the UK Prime Minister’s Special Envoy, and is actively involved in the International Freedom of Religion or Belief Alliance, contributing to the global advancement of freedom of religion or belief.

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CSW Annual Report and Accounts 2022-23

Changing Lives: Breakthrough for Consepción in Mexico

Consepción has been living without water, electricity and sewerage services for six years. She and other Protestant Christian families in the village of El Encanto, Mexico, have been denied these services because they refused to take part in activities associated with the majority religion.

We met Consepción as part of the research for our groundbreaking ‘Let her be heard’ report. Launched in March 2022, this report told the stories of religious minority women from indigenous communities in Mexico. It was the first time that many of the women had been given the opportunity to share their stories – or, in fact, even been asked about their experiences.

Consepción was one of many women we interviewed whose water, electricity and sewerage services had been cut off: a violation of their human rights. She and her husband, Pastor Ranulfo, along with other Protestant Christian families in El Encanto, had refused to give in to pressure from the majority religion community in their village.

Faced with an impossible choice – your faith or your water supply – the families did not give in.

As a result of advocacy and campaigning, we finally saw a breakthrough.

In September 2022, we learned that the municipal Public Prosecutor’s Office had received information regarding the ongoing human rights violations committed by the local authorities of El Encanto. The Office then reached out to a representative of the families, asking them to officially verify the information.

This recognition is a breakthrough in itself. It also gives hope for a proper investigation, that the local authorities will be held to account for their actions, and that the rights of the religious minority will be restored and protected.

This was a result of hundreds of CSW supporters writing to the municipal authorities to demand action.

When we visited Pastor Ranulfo, he also told us that the municipal government (the authorities our supporters had been writing to) have begun to deliver water to the religious minority families every fortnight. Although the community’s access to running water has not yet been restored, this temporary solution means they no longer have to make a journey multiple times a day to collect water.

‘We are infinitely grateful for everything you are doing, and to all the brothers and sisters in different places – and especially those in the UK who are supporting and praying and sending letters to…government authorities. Thank you very much; we really appreciate it.’ Pastor Ranulfo , El Encanto, Mexico

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Changing Lives: Campaigning for Freedom.

Nigeria: Professor Tarfa acquitted

After years of advocacy, prayer and campaigning, Professor Tarfa, co-founder of the Du Merci orphanages in Nigeria, was acquitted of the unfounded forgery charge against him, released from prison and reunited with his wife.

Professor Tarfa had been serving a two-year prison sentence after being convicted of forgery in March 2022. He has been subjected to years of injustice and harassment which predate his December 2019 arrest.

Throughout his ordeal, CSW has been advocating, campaigning, supporting and mobilising prayer for Professor Tarfa and the family:

Professor Tarfa, Co-Founder of Du Merci Orphanages

25-31 December 2019: Armed officers raided, without warrant, the Du Merci orphanages in Kano and Kaduna states. 27 children were forcibly moved to a government-run children’s home. Professor Tarfa was eventually detained on accusations of illegally operating the orphanage, which were proven to be false.

January 2020 CSW UK launched a campaign to the Nigerian High Commissioner, urging the Nigerian government to ensure Professor Tarfa’s release. Over 6,800 emails have been sent by CSW suppporters to the High Commissioner since the launch of the campaign.

June 2020: James Duddridge MP confirmed that the British High Commission in Abuja had raised Professor Tarfa's case with the National Human Rights Commission of Nigeria and the Kano State authorities, and the UK Prime Minister's Special Envoy for Freedom of Religion or Belief had raised the case with the Nigerian Federal Government at a senior level.

October 2020: CSW Nigeria created an online petition for Professor Tarfa’s release, which has received 3,088 signatures worldwide.

December 2020: Professor Tarfa was released on bail after meeting new bail requirements set in November 2020.

January 2021: 1,531 supporters emailed Lord Ahmad and Fiona Bruce MP, asking them to put pressure on the Nigerian government to ensure the safe return of the Du Merci children.

January 2021: CSW UK organised an online prayer event for Professor and Mrs Tarfa, which was attended by over 90 people, including the Tarfas themselves.

June 2021: Professor Tarfa was acquitted on charges of ‘running an illegal orphanage’ and ‘criminal conspiracy and abduction of minors’.

March 2022: Professor Tarfa was sentenced to two years in prison on a false charge of forging a certificate of registration from the Kano state Ministry of Women Affairs and Social Development.

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CSW Annual Report and Accounts 2022-23

January 2022: CSW worked with an MP who tabled two written parliamentary questions to the UK government on the Du Merci children.

17 November 2022: CSW hosted an online prayer event to pray with Mrs Tarfa ahead of her husband’s appeal hearing.

24 November 2022: An appeal against Professor Tarfa’s prison sentence was heard in court.

January 2023 Professor Tarfa is acquitted of the unfounded forgery charge levelled against him, released from prison and reunited with his wife.

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Cuba: Campaigning to #FreePastorLorenzo

CSW has continued to advocate on behalf of Reverend Lorenzo Rosales Fajardo, who was arrested at the 11 July protests last year and was later sentenced to seven years in prison.

Over 5,000 people have joined our campaign to the Cuban government calling for Pastor Lorenzo’s release, and on the anniversary of his arrest, we gathered in London to protest outside the Cuban embassy.

In December 2022, Pastor Lorenzo was been moved from a maximum-security to a minimum-security prison closer to his family. Pastor Lorenzo is still unjustly imprisoned, but he is now in better conditions.

His family told us that the family were ‘a little more at peace’ now that her husband is closer to home, and they are able to visit more often. Pastor Lorenzo’s son David was even able to leave hot food at a security post for them to give to him.

In the media

At the United Nations

With UK Parliament

In Europe

In the United States

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Campaigning

'I pray to God for each one of the people who fights tirelessly for the victims' rights and freedom, you are true heroes. I give thanks to every member of the CSW team for your support…’ Maridilegnis Carballo, wife of Pastor Lorenzo.

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Iran: Pastor Nadarkhani released from prison

In May 2016, Pastor Nadarkhani and three other Christians were arrested when security agents raided Christian homes in Rasht, northern Iran. This was a private meeting between Christians, peacefully practising their faith. There was no reason or justification for Pastor Nadarkhani and other church members to be detained. In fact, the authorities failed to explain why Pastor Nadarkhani was being arrested at all.

They were later given ten-year sentences for ‘acting against national security’ by ‘promoting Zionist Christianity’. The pastor was imprisoned with a number of other Christians in Tehran’s notorious Evin prison – known for inhumane conditions and brutal treatment of prisoners.

Over the following years, the pastor would be released and re-arrested several times, for example when out on bail or awaiting appeal. The years of injustice and harassment he experienced are typical of Iran’s treatment of religious minorities – especially converts from Islam.

Long-awaited breakthrough

In 2021, there was a ray of hope. The UN Working Group on Arbitrary Detention ruled that Pastor Nadarkhani was indeed being held arbitrarily; in part because no legal justification was given at the time of arrest. They urged the Iranian government to release the pastor unconditionally.

CSW had been regularly raising his case with United Nations experts, and policymakers globally, throughout his imprisonment: this international recognition of his unjust treatment was especially encouraging.

In February 2023, Pastor Nadarkhani was released from prison as part of a national amnesty.

In numbers:

Over 1,300 people joined our campaign for Pastor Nadarkhani’s freedom since 2019. 40 press releases featured Pastor Nadarkhani between June 2011 and February 2023. Countless prayers prayed since 2006.

‘[I am] very grateful for all those who prayed for me and remembered

me while I was in prison.’ Pastor Nadarkhani, Iran

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Empowering communities and individuals

CSW’s advocacy in global political arenas amplifies the voices of civil society.

However, we believe that to bring lasting change we must empower networks of partners, individuals and communities to also become advocates for justice.

Across many of the countries on which we work, as well as assisting victims, we dedicate resources towards capacity building.

Religious leaders, activists, journalists, other human rights defenders and members of victim communities are trained in the rights to which they are entitled, and in freedom of religion or belief advocacy, , equipping and empowering them to be able to speak up for themselves more effectively and with greater impact.

This area of work continued throughout the reporting period, with our teams continuing to develop creative ways to provide vital training and capacity-building remotely and securely, as well as reintroducing in-person training.

Much of what we do in this regard cannot be shared publicly for the safety and security of our staff teams and those with whom we work.

Sudan: Equipping the next generation of activists

In 2022, we delivered capacity-building workshops to human rights defenders in sub-Saharan Africa. The workshops equipped the group to provide psychosocial support to the people whose rights they are defending.

Nour[1] , a Sudanese final-year law student, was one of the participants. She also works as a paralegal at a pro bono legal aid clinic, where she assists minorities facing violations of freedom of religion or belief, particularly atheists. Nour told the group on the last day: ‘I’ve made my mind up: I want to be a human rights lawyer. This is my path.’

‘We are all victims of these violations’

The human rights defenders were asked by the CSW team to provide the same training to two people from their client base who had experienced freedom of religion or belief violations.

Nour approached a friend who belongs to the Orthodox Church, and her friend suggested speaking to a priest. The priest offered Nour a venue, and urged her to deliver the training to more than two people, saying, ‘We are all victims of these violations.

Nour went on to train 58 individuals. The diverse group included Christians and atheists, representing communities from various parts of the country.

As a young Muslim woman, Nour’s ability to build trust with minority religious and belief communities is particularly notable. The fact that the Orthodox priest facilitated the training and that communities from across Sudan were represented, are also testament to this impressive emerging young leader.

1 Name changed for security reasons

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Financial Review

Overview

The total income for the 15 months to 31[st] March 2023 was £3.244million.

A simple annualisation to £2.595million was 20% higher than the (12months) 2021 income of £2.167million majorly attributable to 84% annualised increase in the institutional grants income. There were also remarkable increases in the donations from individuals and legacies.

The leadership designated £115k for international development (in further pursuit of our global regionalisation strategy).

Unrestricted donations to total income ratio was 74% (2021: 78%). This is consistent with previous years and the aforementioned increase in the institutional grants income.

Total expenditure for the 15months was £3.313million. Its annual equivalent of £2.65million was (expectedly) 14% higher than 2021 (£2.334million), majorly due to the higher level of institutional grants activities.

How we raised funds

CSW’s vital advocacy work is made possible by the committed financial support we receive from individuals, churches, trusts and institutions. We are particularly grateful to those who continued to give during this financial year as the country emerged from the pandemic and so many households were impacted by the costof-living crisis. Despite the challenging context, people responded sacrificially and generously helping us to raise our highest annual income.

It’s important to us that our supporters understand how we use their donations and that they feel appreciated for their giving. Our magazine, e-newsletters, thank you letters (unless a supporter opts out of these) and thank you phone calls and videos help us to communicate this. Supporters can always update their communication preferences - including opting out of receiving materials from CSW - at any time, and it’s clear how they can do this. A short online survey helped us to get feedback from some individuals on their experiences supporting CSW.

This year, our fundraised income was donated as a result of a number of activities, including direct mail and online appeals, a matched giving campaign, speaking engagements at churches and bespoke funding proposals, some of which helped to fund specific work on Pakistan and enable human rights defenders to participate in the International Ministerial Conference on FoRB in July 2022. We continued to offer digital ways for people to donate, including through Facebook and Give as you Live and to encourage individuals to maximise their giving through gift aid and consider leaving a gift in their will to CSW.

We also received donations from successful grant applications, some of which helped to fund much-needed psychosocial support for survivors of FoRB violations and equip human rights defenders to provide this support to others. Trust income continued to grow helping to fund our general advocacy work as well as specific projects such as our ground-breaking research project on indigenous religious minority women in Mexico. Income also included funds raised part of the Bike Pilgrimage, a sponsored event led by the incredible Reverend Robert de Berry who, along with Paul and Karien Downes, Simon Beber and Roger Spinks and over 75 other cyclists, raised over £85,000 for the work of CSW and Release International.

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

We held training on the GDPR for all staff in February 2023 to ensure everyone is aware of our data protection obligations as an organisation. We are registered with the Fundraising Regulator and CSW is an organisational member of the Chartered Institute of Fundraising. All fundraising was undertaken by CSW employees with the exception of the use of a consultant who advised and supported our institutional grant fundraising. The consultant worked alongside, and under the direction of the staff team for one month.

Our Fundraising team seek to observe the Fundraising Promise and adhere to the Fundraising Code of Practice and the guidance in the Chartered Institute of Fundraising’s Treating Donors Fairly: Fundraising with donors in vulnerable circumstances . We always seek to ensure that individuals are fully aware and able to make donations before accepting them. We are signed up to the Fundraising Preference Service – no one opted out of our communications via this service this year. We received no complaints about our fundraising this year.

----- Start of picture text -----
2022-23 Income Breakdown
----- End of picture text -----

----- Start of picture text -----
Other incomes
Grants 0%
24%
Donations from
Individuals
Legacies 53%
8%
Donations from
Churches
4%
Donations from
Trusts and
Foundations
11%
----- End of picture text -----

Comparative income breakdown for 2021: Donations from Individuals 67%; Grants 15%; Donations from Trusts and Foundations 10%; Donations from Churches 6%; Legacies 2%.

What we spent it on

The wholesome income of £3,244k and an additional £69k from our general reserves was spent across our three strategic charitable activities and on fundraising as follows: Research & Advocacy £2,002k (60%); Raising Awareness £1,005k (30%); Provision of Aid £24k (1%) and Raising Funds £282k (9%). In comparison, the 2021 spendings were as follows: Research & Advocacy - £1,316k (56%); Raising Awareness £842k (36%); Provision of Aid £8k (0.3%) and Raising Funds £168k (7.7%).

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

----- Start of picture text -----
What we spent it on 2022-23
Provision of aid
1%
Research &
advocacy
60%
----- End of picture text -----

----- Start of picture text -----
Provision of aid
1%
Raising awareness
30%
Fundraising costs
9%
----- End of picture text -----

The research & advocacy expenditure is split across our three regional teams in this order: Africa/Middle East £659k (33%), Americas £515k (26%), Asia £828k (41%). Comparative 2021 expenditures were: Africa/Middle East £383k (29%), Americas £439k (33%), Asia £494k (38%).

2022-23 research & advocacy expenditure by region

----- Start of picture text -----
Americas
26%
Asia
41%
Africa-Middle East
33%
----- End of picture text -----

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Reserves policy and position

The Trustees (at meetings of the executive committee) regularly review and update the reserves policy, following continual review of the reliability of our income streams, our commitment to future expenditures, and the risks we face as a fully non-trading charity.

Our current reserves policy is aimed at holding free reserves in range of £350,000 to £450,000.

The lower end of the range provides sufficient reserves to cover 25% (three months’ worth) of budgeted payroll costs for the current year. This is in consideration of the company’s notice period to staff in case of winding up.

The upper end of the range covers up to 25% (three months’ worth) of our committed ‘core’ expenditure for the current year on the basis of planned activity, plus £30k risk contingency for short term timing differences in working capital, such as for grant funding reimbursements. This comprises the following, with 25% of the current year’s expenditure shown in brackets:

A second data point, which helps us to determine the upper end of the range of £450K, reflects a portion of our ‘uncommitted income’ in the year. This comprises the following: 25% (three months’ worth) of one-off income. Our one-off income is made up of donations that are more irregular and amounts to £1.8m. 25% of this is £450K.

Investment policy

Under its Memorandum and Articles of Association, the charity (through its trustees) has the power to invest in such stocks, shares, investments, and property in the UK as deemed fit. The charity has made such investments to generate a return and has made no social investments.

The trustees, having regard to the company’s liquidity requirements have operated a policy of investing surplus funds in appropriate interest-bearing deposits at the optimum market rate (preferably exceeding inflation, as measured by the retail prices index).

In the reporting period, the company held four deposit investments (all non-social) totalling £305k with four financial institutions.

Investment income of £3k (2021 - £1K) (all within the United Kingdom) was received in the period.

Funds in deficit

All funds positions are shown in Notes 16 and 17 to this report.

The Directors regularly review and approve transfers from general to restricted funds in deficit where the Directors are not confident that future receipts will cover these deficits and the charity is committed to meeting ongoing expenses in these areas. A total of £528k (2021 - £330k) was transferred into 24 (2021 – 11) such funds.

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Financial Risk

The trustees are satisfied that the level of free reserves (£463k) comfortably meets the expectations of the Reserves Policy (£380k to £480k).

Auditors

Price Bailey LLP have expressed their willingness to continue as the auditors to our company, and a resolution to that effect was approved at the Annual General Meeting on 6 July 2023.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies.

The Trustees’ Report was approved by the Board of Trustees on 7 December 2023 and signed on their behalf by

David Taylor Chair of Trustees 07 December 2023

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CSW Annual Report and Accounts 2022-23

Independent Auditor’s Report to the Members of Christian Solidarity International

Opinion

We have audited the financial statements of Christian Solidarity International (the ‘charitable company’) for the fifteen-month period ended 31 March 2023 which comprise the Statement of Financial Activities incorporating the Income and Expenditure account, the Balance Sheet, the Statement of Cash Flows and the related notes to the financial statements, including 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 charitable company 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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the 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.

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CSW Annual Report and Accounts 2022-23

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

We have nothing to report in this regard.

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 charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report

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

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, 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 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 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

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

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:

We gained an understanding of the legal and regulatory framework applicable to the Charitable Company and the sector in which it operates, and considered the risk of the Charitable Company not complying with the applicable laws and regulations including fraud in particular those regulations directly related to the financial statements, including financial reporting, and tax legislation. In relation to the operations of the Charitable Company this included compliance with the Charities Act 2011 and SORP 2019, GDPR, employment law, safeguarding and health and safety.

The risks were discussed with the audit team and we remained alert to any indications of non-compliance throughout the audit. We carried out specific procedures to address the risks identified. These included the following:

Reviewing minutes of Board meetings, reviewing any correspondence with the Charity Commission, agreeing the financial statement disclosures to underlying supporting documentation, and made enquiries of management and officers of the Charitable Company and a review of the risk management processes and procedures in place. We reviewed procedures in place for the reporting of any incidents to the Trustee Board including serious incident reporting of these matters as necessary with the Charity Commission and a review of legal fees during the period.

Management override: To address the risk of management override of controls, we carried out testing of journal entries and other adjustment for appropriateness.

We also assessed management bias in relation to the accounting policies adopted and in determining significant accounting estimates.

Because of the inherent limitations of an audit, there is the risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance 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 non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involved intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at:

https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidancefor-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx.

This description forms part of our auditor’s report.

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CSW Annual Report and Accounts 2022-23

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.

Helena Wilkinson FCA (Senior Statutory Auditor) for and on behalf of Price Bailey LLP Chartered Accountants Statutory Auditors

24 Old Bond Street London W1S 4AP

Date: 11 December 2023

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Statement of Financial Activities - Incorporating Income and Expenditure Accounts for the 15 months ended 31 March 2023

Unrestricted Funds Unrestricted Funds Restricted
Funds		 Total Funds
– 15 months
2023		 Total Funds
2021
General Designated
Note £'000 £'000 £'000 £’000 £'000
Income
Donations and legacies 2,271 115 82 2,468 1,843
Investments: UK bank interest 3 -
-
3		 1
Charitable activities
Grants -
-
772		 772 323
Other resources 1 -
-
1		 -
Total income 2,275
115
854
3,244
2,167
222
60
-
282
168
Expenditure
Raising funds 3
Charitable activities
Provision of Aid 4 -
-
24		 24 8
Raising Awareness 5 897 108 -
1,005		 842
Research and Advocacy 6 742 -
1,260		 2,002 1,316
Total expenditure 1,861 168 1,284 3,313 2,334
Net income/(expenditure)
before (losses)/gains on
investments		 414 (53) (430) (69) (167)
Net (losses)/gains on
investments		 -
-
-
-
(1)
Net income/(expenditure) 414 (53) (430) (69) (168)
Transfers between funds (528) -
528		 -
-
Net movement in funds (114) (53) 98 (69) (168)
Funds brought forward at
1 January 2022		 570 134 (4) 700 868
Funds carried forward
at 31 March 2023		 456 81 94 631 700

All the above results are derived from continuing activities.

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CSW Annual Report and Accounts 2022-23

All the recognised gains and losses are included in the above Statement of Financial Activities.

Movements in funds are disclosed above and in Notes 16 and 17 to the financial statements.

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Balance Sheet – As at 31 March 2023

Note
Fixed assets
Tangible
12
Current assets
Debtors
13
Short-term deposits
Cash at bank and in hand
Creditors:amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Creditors:amounts falling due after one year
Net assets
Funds
Unrestricted funds
General funds
Designated funds
Restricted
Research and advocacy funds		 2023
2021
£'000
£'000
74
104
74
104
181
259
305
302
369
327
855
888
(299)
(292)
557
596
631
700
-
-
631
700
456
570
81
134
94
(4)
631
700

These accounts have been prepared in accordance with the special provisions of Part XV of the Companies Act 2006, relating to small companies and were approved by the Board and signed on their behalf by:

William Lowe Trustee 07 December 2023

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Statement of Cash Flows For the 15 months ended 31 March 2023

Note 2023 2021
£ £
Cashflows from operating activities:
Net cash generated by operating activities (i) 58 (59)
Cash flows from investing activities
Interest received 3 1
Payments to acquire tangible fixed assets (16) (19)
Proceeds on sale of tangible fixed assets - 1
Proceeds on sale of fixed asset investments - 192
Cash provide by/(used in) investing activities (13) 175
Cash flows from financing activities
Coronavirus Job Retention Scheme (CJRS) Loan - (50)
Cash (used in)/provided by financing activities - (50)
Net cash inflow 45 66
Cash and cash equivalents at 1 January 2022 629 563
Cash and cash equivalents at 31 March 2023 674 629
Reconciliation of net movement in funds to net cash flow from operating activities
Net (expenditure)/income (69) (168)
Interest paid shown in financing activities - -
Interest received shown in investing activities (3) (1)
Depreciation 45 36
(Gain)/loss on disposal of tangible fixed assets 1 -
(Gain)/loss on disposal of investment assets - -
Unrealised (gain)/loss on revaluation of investment assets - -
Decrease/(Increase) in debtors 78 (111)
Increase in creditors 6 185
Net cash generated by operating activities 58 (59)
Analysis of changes in net debt
2023 2021
£ £
Cash and cash equivalents at 1 January 2022 629 563
Cashflows 45 66
Other non-cash changes - -
Cash and cash equivalents at 31 March 2023 674 629
The notes on pages 37 to 52 form part of these financial statements.

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023

Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation of uncertainty in the preparation of the financial statements are as follows:

1.1 Basis of preparation

The financial statements have been prepared under the Companies Act 2006 and in accordance with the Charities Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102). The financial statements are drawn up on the historical cost basis of accounting, as modified by the revaluation of investment properties and other investments. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary accounts in these financial statements are rounded to the nearest thousand £.

Christian Solidarity Worldwide is a company limited by guarantee (No 1536426), a charity registered in England & Wales (No 281836) and meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Since the balance sheet date, the cost-of-living crisis and wider socio-political factors have had an adverse impact on incomes and consequently on free reserves. The Charity has responded by embarking on an organisational strategic review which is expected to last six to eight months. The Trustees are confident that the measures being undertaken are appropriate and sufficient to ensure the Charity’s financial stability. The Trustees have considered the level of reserves alongside income trends, future plans for the Charity, the cash balances, and opportunities for future reductions in fixed costs, and are satisfied that the Charity can meet its commitments and liabilities as they fall due. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

1.2 Accrued staff holiday pay

The year’s liability recognised for accrued staff holiday pay was £13,770 (2021: £31,940).

1.3 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or Trustees’ estimate of market value less depreciation. Only tangible fixed assets over £100 are capitalised. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at the following rates:

1.4 Investments

Investment assets are stated at market value at balance sheet date or the Trustees’ best estimate of market value at that date. The Statement of Financial Activities includes the net gains and losses on revaluations and disposals in the year.

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Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

1.5 Debtors

Grants receivable and other debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid.

1.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit.

1.7 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.

1.8 Financial instruments

The charity only has financial assets and liabilities of the kind that qualify as basic financial instruments:

1.9 Income

Voluntary income and donations (including legacies) are accounted for once the charity has entitlement to the income, it is probable the income will be received, and the amount of income receivable can be reliably measured. The income from fundraising is shown gross, with the associated costs included in fundraising costs. Where material assets are donated to the company for its use, these are capitalised at the estimated market value at the date of the gift and included under income. Assets given for distribution by the charity are received as income when distributed and stated in the accounts at the Trustees’ estimated market value at the time of receipt.

1.10 Expenditure and the basis of allocation of costs

Expenditure is accrued as soon as a liability is considered probable, discounted to present value for longer term liabilities. The majority of costs are directly attributable to specific activities. Staff costs are allocated on the basis of time spent by staff on each activity. Office costs, including rent of premises, are charged directly to the activity when incurred.

1.11 Support and governance costs

Support costs comprise those costs which are incurred directly in support of expenditure on the objectives of the charity. They include governance cost, Finance/IT and office costs, depreciation of assets, audit fees, financial charges and loss or gain on currency revaluation.

Support costs include irrecoverable VAT.

Page | 38

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

Support costs are allocated to each of the charitable activities on the consistent basis of staff time spent in supporting each activity in the year.

In 2021 management reviewed the support costs allocation policy and revised allocation of staff costs to better reflect work on regional programmes.

1.12 Value Added Tax

Value Added Tax is not recoverable by the company, and as such is included in the relevant costs in the Statement of Financial Activities.

1.13 Fundraising costs

These comprise the salaries of UK staff directly involved in promoting the charity and expenditure incurred in inducing people and organisations to contribute financially to the charity’s work. Also included are the costs of advertising and the staging of special fundraising events.

1.14 Grants Payable

Grants payable are recognised in the year as they fall due to the recipient. In cases where the payment of the grant is conditional, such grants are included as expenditure when the conditions attaching are fulfilled. These grants are stated in the Notes to the Accounts as commitments at the year end. There were no such outstanding conditional payments at 31 March 2023.

1.15 Grants Receivable Contracts

Grants are recognised as receivable restricted income on the date the contract agreement is signed where meeting the terms or conditions are within the charity’s control and there is sufficient evidence that they have been or will be met.

Where grant contract agreements contain certain conditions that specify the services to be performed in receipt of a grant, income is recognised to the extent that the charity has provided the specified good or services.

Outgoings are reflected as ‘Expenditure on Grants received’ (Note 6).

Any balance of restricted unspent grant (for spending in future years) reflects as restricted reserves (Note 18).

1.16 Costs of Governance of the charity

Governance Costs include all direct expenditure of governance (Board Members’ expenses, audit fees and financial charges) and a fair apportionment of Salaries, Office & Travel costs. These have been allocated between fundraising costs and charitable activities according to staff time.

1.17 Fund accounting

Funds held by the charity are:

Page | 39

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

¡ Restricted funds – These can only be used for particular purposes within the objects of the charity as they have been raised specifically for those purposes.

1.18 Foreign currency translation

Foreign currency transactions are translated into the company’s records using the exchange rates prevailing on the dates the transactions occur; however, if the rates do not fluctuate significantly, an average rate for the period is used as an approximation. At the balance sheet date, all monetary assets and liabilities denominated in foreign currencies are translated using the rates of exchange ruling at that date. Exchange gains or losses arising are recognised as income or expenditure for the year.

1.19 Pensions

The charity contributes to employees' personal pension plans. These are defined contribution schemes, the assets of which are held separately from those of the charity. Contributions are charged to the Statement of Financial Activities on an accruals basis.

1.20 Operating leases

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

1.21 Legacies

Legacies are recognised at the earlier of actual receipt or on receipt of final estate accounts which confirm the charity’s entitlement to receive the legacy, the probability of receipt and provide an accurate measure of the legacy. If the legacy is in the form of an asset other than cash or an asset listed on a recognised stock exchange, recognition is subject to the value of the asset being able to be reliably measured and title to the asset has passed to Christian Solidarity International.

1.22 Judgements and key sources of uncertainty

No judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies.

The key assumptions concerning the future and key sources of estimation of uncertainty at the key reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include:

Page | 40

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

2. Income


Donations and legacies
Donations from Individuals
Donations from Trusts and Foundations
Donations from Churches
Legacies
Charitable activities
Government grants
Other grants
Donations and legacies
Donations from Individuals
Donations from Trusts and Foundations
Donations from Churches
Legacies
Charitable activities
Government grants
Other grants		 Unrestricted Funds
Restricted
Funds
Total Funds
15 months
2023
General
Designated
£'000
£'000
£'000
£'000
1,641
-
68
1,709
227
115
14
356
137
-
-
137
266
-
-
266
2,271
115
82
2,468
-
-
328
328
-
-
444
444
-
-
772
772
Unrestricted Funds
Restricted
Funds
Total Funds
2021
General
Designated
£'000
£'000
£'000
£'000
1,310
-
143
1,453
101
115
6
222
118
-
-
118
50
-
-
50
1,579
115
149
1,843
-
-
183
183
-
-
140
140
-
-
323
323

Government and other grants income relate to the conditions-fulfilled work on 12 grants (2021: 8) mainly on the defending and education, training & promotion of Freedom of Religion or Belief (FoRB) in 3 (2021: 4) regions in the world. There were no unfulfilled conditions in the incomes recognised.

The government grants were from 2 (2021: 2) government agencies in 2 (2021: 2) countries.

Page | 41

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

Investment and other incomes
Total Funds
Unrestricted Designated Restricted 15 months Total Funds
Funds Funds Funds 2023 2021
£'000 £'000 £'000 £'000 £'000
Investments
Interest from UK banks 3 - - 3 1
Other resources 1 - - 1 -

3. Raising funds

Fundraising and sponsorship
Staff costs
Appeal costs (direct mail, trust applications, dinners)
Support and governance costs (apportioned per note 7)		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds
15 months
2023
£'000
£'000
£'000
£'000
18
60
-
78
135
-
-
135
28
-
-
28
181
60
-
241
41
-
-
41
222
60
-
282
Fundraising and Sponsorship
Staff costs
Appeal costs (direct mail, trust applications, dinners)
Support and governance costs (apportioned per note 7)		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds
2021
£'000
£'000
£'000
£'000
6
13
-
19
97
-
-
97
19
-
-
19
122
13
-
135
33
-
-
33
155
13
-
168

Page | 42

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

4. Provision of aid

4. Provision of aid
Third Party Aids
Special (JR) Fund for the Persecuted
Internally/externally displaced Christians:
Other regions		 2023
2021
£'000
£'000
19
2
5
1
-
5
24
8

5. Raising awareness

Staff costs
Office costs
Travel costs
Response magazine/website/leaflets
Campaigns, advertising and video/audio
Support and governance costs
(apportioned per note 7)
Staff costs
Office costs
Travel costs
Response magazine/website/leaflets
Campaigns, advertising and video/audio
Support and governance costs
(apportioned per note 7)		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds
15 months
2023
£'000
£'000
£'000
£'000
350
78
-
428
54
-
-
54
-
26
-
26
67
-
-
67
31
4
-
35
502
108
-
610
395
-
-
395
897
108
-
1,005
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds
2021
£'000
£'000
£'000
£'000
293
119
-
412
27
-
-
27
-
7
-
7
42
-
-
42
14
15
-
29
376
141
-
517
325
-
-
325
701
141
-
842

Page | 43

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

6. Research and advocacy

6. Research and advocacy
Staff costs
Public Affairs advocacy campaigns
Travel costs
Advocacy, fact-finding, and research
Expenditure on grants received
Support and governance costs
(apportioned per note 7)		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds
15 months
2023
£'000
£'000
£'000
£'000
426
-
-
426
14
-
-
14
3
-
-
3
-
-
497
497
-
-
763
763
443
-
1,260
1,703
299
-
-
299
742
1,260
2,002

The Directors have taken advantage of the exemption applicable to disclosure of grants to institutions and individuals on the grounds of serious prejudice, owing to the nature and location of the projects funded.

All the 12 (2021: 8) projects fall under this category.

Staff costs
Office costs
Public Affairs advocacy campaigns
Advocacy, fact-finding and research
Expenditure on grants received
Support and Governance Costs
(apportioned per note 7)		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds
2021
£'000
£'000
£'000
£'000
267
-
-
267
1
-
-
1
7
-
-
7
-
-
458
458
-
-
321
321
275
-
779
1,054
262
-
-
262
537
779
1,316

Page | 44

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

7. Support costs

7. Support costs
Finance/IT department costs
Depreciation of assets
(Gain)/Loss on sale of assets
Executive department costs
Board Members'/meeting expenses
Audit fee
Financial charges
Conferences and International Partners' Meetings
(Gain)/Loss on currency revaluation
Fundraising and advertising
Raising awareness
Research and advocacy		 Support costs
Governance
costs
£'000
£'000
349
-
45
-
1
-
164
152
-
3
-
23
-
18
-
4
-
(24)		 15 months
2023
£'000
349
45
1

316

3

23

18

4
(24)
559
176
735
41
395
299
735
Governance
Support costs costs 2021
£'000 £'000 £'000
Finance/IT department costs 298 - 298
Depreciation of assets 36 - 36
(Gain)/Loss on sale of assets - - -
Executive department costs 132 118 250
Board Members'/meeting expenses - 1 1
Audit fee - 10 10
Financial charges - 15 15
Conferences and International Partners' Meetings - 1 1
(Gain)/Loss on currency revaluation - 9 9
466 154 620
Fundraising and advertising
Raising awareness
Research and advocacy		 33
325
262
620

Page | 45

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

8. Net income/(expenditure) for the year is stated after charging/(crediting)

2023 2021
£'000 £'000
Depreciation 45 36
(Gain)/Loss on sale of assets 1 -
Trustees' Indemnity Insurance 2 2
Auditors’ remuneration 17 12
Operating lease - Land & Building 83 67
Operating leases - Plant & Machinery 4 3
(Gain)/Loss on currency revaluation (24) 9

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and all is applied for charitable purposes.

10. Analysis of staff costs

Salaries
Social security costs
Pension contributions
The average number of employees during the period (year) was:
Executive
People & Culture
Advocacy
Communications
Finance		 2023
2021
£'000
£'000
1,789
1,384
138
103
182
138
2,109
1,625
2023
2021
3
3
1
1
20
20
13
13
4
4
41
41

The actual number of paid staff working as at 31 March 2023 was 38 (2021: 45).

The number of employees whose total employee benefits excluding pensions contributions exceeded £60,000 in the 15 months’ reporting was:

2023 2021
Between £60,000 and £70,000 1 3
Between £70,001 and £80,000 1 -
Between £80,001 and £90,001 2 -

If annualised, only two (2) employees’ benefits were between £60-70k and one (1) employee’s benefits were between £70k-£80k.

Pensions contributions for higher paid employees totalled £45k (2021: £23k)

Page | 46

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

Pensions Costs

The charity operates a defined contribution pension plan for its employees.

Eligible staff members are auto enrolled into the group pension scheme into which all contributions due from the charity in the current and preceding years were duly settled.

Volunteers

Four (2021: one) unremunerated volunteers rendered about 136 (2021: 4) workdays in three (2021: one) departments of the company.

Key Management Personnel

The charity considers its key management personnel to be its trustees and the members of the Strategic Leadership Team (SLT).

The total employee benefits of the Key Management Personnel of the charity as listed on page 1 were £608k (2021: £494k).

11. Related Party Transactions

The Trustees are not remunerated. £1k (2021: £0.6k) was reimbursed to five (2021: 3) directors for travel and expenses incurred for overseas mission trips, payment of aid, conference and exhibition costs, travel to Board meetings and speaking engagements, and supporting CSW International partners.

A total of unrestricted and unconditional donations of £92k (2021: £17k) was received from six (2021: seven) trustees in the year.

About £1k (2021: £1k) which would otherwise have been reimbursed to the Directors (for travelling to speaking engagements and seven trustee meetings) was waived by those Directors.

There were no other related-party transactions in the year (and there were also no other related-party transactions in 2021).

Page | 47

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

12. Tangible fixed assets

Furniture Computer Office equip/ Leasehold Motor
and fittings software computers improvements vehicles Total
£'000 £'000 £'000 £'000 £'000 £'000
Cost
At 1st January 2022 18 2 99 159 - 278
Additions - - 16 - - 16
Disposals - - (32) - - (32)
At 31st March 2023 18 2 83 159 - 262
Depreciation
At 1st January 2022 17 1 66 90 - 174
Charge for year 1 1 26 17 - 45
Released on disposals - - (31) - - (31)
At 31st March 2023 18 2 61 107 - 188
Net book value
At 31st March 2023 - - 22 52 - 74
At 31st December 2021 1 1 33 69 - 104

13. Debtors

Grants receivable
Other debtors
Prepayments		 2023
2021
£'000
£'000
-
69
135
145
46
45
181
259

Page | 48

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

14. Creditors

Amounts falling due within one year:

mounts falling due within one year:
Trade creditors
Other taxes and social security
Deferred grants income
Other creditors
Accruals and provisions		 2023
2021
£'000
£'000
6
9
22
28
237
203
3
4
31
48
299
292

b) Deferred income reconciliation

Balance brought forward
Amount recognised in the year
Amount deferred in the year
Balance carried forward		 2023
2021
£'000
£'000
204
24
(146)
(24)
179
203
237
203

Page | 49

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

15. Net assets

Unrestricted funds - general
Unrestricted funds - designated for
international development
Restricted funds
Unrestricted funds - general
Unrestricted funds - designated for
international development
Restricted funds		 Fixed assets
Net current
assets
Long-term
liabilities
2023 Total
£'000
£'000
£'000
£'000
74
382
-
456
-
81
-
81
-
94
-
94
74
557
-
631
Fixed assets
Net current
assets
Long-term
liabilities
2021 Total
£'000
£'000
£'000
£'000
104
466
-
570
-
134
-
134
-
(4)
-
(4)
104
596
-
700

16. Unrestricted funds

Designated for international development
General
Revaluation reserve
Designated for international development
General		 Balance at
1.1.22
Income
Expenditure,
gains and
losses
Transfers
Balance at
31.03.23
£'000
£'000
£'000
£'000
£'000
134
115
(168)
-
81
570
2,275
(1,861)
(528)
456
704
2,390
(2,029)
(528)
537
Balance at
1.1.21
Income
Expenditure,
gains and
losses
Transfers
Balance at
31.012.21
£'000
£'000
£'000
£'000
£'000
72
-
(1)
(71)
-
173
115
(154)
-
134
642
1,580
(1,393)
(259)
570
887
1,695
(1,548)
(330)
704

The management designated two donations from two trusts of £115k in the year (2021: two donations from two trusts of £115k) for international development, in pursuit of our global regionalisation strategy.

Page | 50

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

17. Restricted funds

Research and Advocacy
Asia
Africa/Middle East
Latin America
Others
Grants
Special Funds		 Balance at
1.1.22
Income
Expenditure,
gains and
losses
Transfers
Balance at
31.03.23
£'000
£'000
£'000
£'000
£'000
17
40
(133)
122
46
(28)
36
(268)
259
(1)
(14)
6
(115)
121
(2)
1
-
-
-
1
10
772
(763)
26
45
10
-
(5)
-
5
(4)
854
(1,284)
528
94

‘Grants’ represents restricted activities on the defending and education, training & promotion of Freedom of Religion or Belief (FoRB) in three (2021: four) regions in the world.

‘Special Funds’ represents a special relief fund disbursed to persecuted Christians as deemed appropriate.

The transfers from general funds were made to meet expenditures which exceeded restricted donations, where the directors were not confident that future receipts will cover these deficits.

Research and Advocacy
Asia
Africa/Middle East
Latin America
Others
Grants
Special Funds		 Balance at
1.1.21
Income
Expenditure,
gains and
losses
Transfers
Balance at
31.12.21
£'000
£'000
£'000
£'000
£'000
8
70
(111)
50
17
(27)
66
(217)
150
(28)
(19)
12
(137)
130
(14)
1
-
-
-
1
13
318
(321)
-
10
5
6
(1)
-
10
(19)
472
(787)
330
(4)

18. Share Capital

The company is limited by guarantee and therefore has no share capital.

The company had 17 members at the end of the year (2021: 17).

Each member is under covenant to contribute a sum not exceeding twenty-five pence under certain circumstances as set out in Clause 6 of the Memorandum of Association.

Page | 51

Annual Report and Accounts 2022/23

CSW Annual Report and Accounts 2022-23

Notes to the Financial Statements for the 15 months ended 31 March 2023 (cont.)

19. Operating Leases

The total future minimum lease payments that are payable under non-cancellable operating leases are:

Land & Building:
Within one year
After one year but within five years
Plant & Machinery:
Within one year
After one year but within five years
The operating lease charges for the year were:
Land & Building
Plant & Machinery		 2023
2021
£'000
£'000
67
67
183
266
2
3
-
3
252
339
83
67
4
3
87
70

Page | 52

Annual Report and Accounts 2022/23

CSW is a human rights organisation for freedom of religion or belief. As Christians we stand with everyone facing injustice because of their religion or belief.

T +44 (0)20 8329 0010 PO Box 99 @CSW_UK New Malden /CSWUK Surrey, KT3 3YF CSW is a human rights organisation for freedom of religion or belief. csw.org.uk United Kingdom As Christians we stand with everyone facing injustice because of their religion or belief.