2022-12-31-accounts

minority rights group international 4)

© Minority Rights Group International (MRG), June 2023. All rights reserved.

Material from this publication may be reproduced for teaching or for other non-commercial purposes.

No part of it may be reproduced in any form for commercial purposes without the prior express permission of the copyright holders.

Published June 2023

Contents

• 1 About us

• 3 A word from our Executive Director Joshua Castellino

• 4 Report of the Council for the year ended 31 December 2022

• 4 Our 2021-2024 Strategy

• 5 Review of 2022 achievements

• 6 Implementing the second year of our 2021-2024 strategy

• 13 Financial review

• 21 Independant Auditor’s Report 25 Group Financial Statements and notes to the Financial statements

Cover photo: One of the women from north ethnic groups of Ghana in so called “Witches Camp”, accused of witchcraft, Gambaga, Ghana, 2023. Credit: Anna Alboth

About us

Minority Rights Group International (MRG) campaigns worldwide with around 150 partners in over 50 countries to ensure that minorities and indigenous peoples, often the poorest of the poor, can make their voices heard.

Minorities that are of concern to MRG are defined as disadvantaged ethnic, national, religious, linguistic or cultural

An indigenous Sunuwar at a public awareness rising gathering on Nepal's census organised by CEMSOJ in September 2021, Hawa, Dolakha, Nepal. Credit: Bishal Rajbhandari/ CEMSOJ

groups which are fewer in number than the rest of the population and which may wish to maintain and develop their identity.

Through our programmes, publications, advocacy, legal cases, consultancies, training and education, and our action in the media, we support minorities and indigenous peoples as they strive to defend their rights – to the lands they live on, to the languages they speak, to the beliefs they practice, to the cultures they enjoy, to equal opportunities in education and employment, and to full participation in public life.

We understand how discrimination based on age, class, gender and disability can have multiple impacts on disadvantaged minorities and indigenous peoples. Our campaigns target governments and communities to eradicate such attitudes. MRG has over 50 years’ experience of

1

ANNUAL REPORT & AUDITED ACCOUNTS 2022

working with non-dominant ethnic, religious and linguistic communities, and we bring a long-term view of these issues to bear in all the work we do. We work with minorities and indigenous peoples as diverse as Batwa in Central Africa, Roma in Europe, Christians in Iraq, and Dalits in India and Nepal to name but a few.

MRG is an international nongovernmental organization (NGO) with an international governing Council that meets twice a year. We have consultative status with the United Nations Economic and Social Council (ECOSOC), observer status with the African Commission for Human and Peoples’ Rights and are registered with the Organization of American States. In 2022, MR was admitted as an observer organization to the United Nations Framework Convention on Climate Change (UNFCCC) process.

Our truly global scope is guaranteed with our two regional offices in Kampala (Uganda) and Budapest (Hungary); as well as regional presence in Asia, Latin America, the Middle East and North Africa.

Our engagement with regional and international stakeholders such as the African Commission on Human and Peoples’ Rights (ACHPR), the United Nations (UN) and the European Union (EU) is facilitated by our staff based in Banjul, Geneva and Brussels.

Minority & Indigenous Communities and Partners Regional Advisers Advocacy Representatives Regional Offices Departments Directorate Council

MRG structure to support its partners

2

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Scarcity amidst deep adversity is the new normal across our partner organizations in nearly every part of the world. Yet unlike stories that dominate the global press, many minority and indigenous communities we work with simply do not seem to allow themselves to be drawn into despair. Their resilience appears to be based on deeply honed survival instincts coupled with innate humanity and empathy that remain central within their cultures.

As this report shows, this year we once again significantly increased the reach and the impact of our work. While such sustained growth has never been our ambition, the attempt to respond to need has changed our trajectory as an organization. In March this year we sought to bring as many of our staff together in London to reflect on the work done so far as a result of our current four-year strategy and commence the discussions that will shape the next

A word from our Executive Director

Co-designing programme-related

strategy from 2025 onwards. Today, fiftyfour years after our founding, MRG staff are increasingly based in locations where their advocacy and programming work is being delivered. They are usually local people drawn from minority communities, who are deeply embedded in the struggle to ensure that minority and indigenous communities benefit from the same rights that are notionally guaranteed to all.

interventions with local organizations and sub-granting to those with the greatest stake in achieving change builds capacity at home. It ensures a reliable flow of knowledge and voices to influence policies at local, national, regional and international levels. Our challenge remains in ensuring that this work gets greater exposure: to educate the silent majorities who are complicit in the current extractive and exploitative system, and to seek their partnership to make the changes that will guarantee a successful, sustainable and peaceful future for all.

To reflect the near trebling of our organizational size we have made significant changes to ensure we can respond to calls for our work with alacrity. I am now privileged to share the Directorship of the organization with my Co-Director Claire Thomas, a committed and inspiring minority rights advocate with decades of experience. We have also been actively recruiting Regional Advisers who will liaise with local minority and indigenous communities in each of the world’s sixteen sub-regions.

Joshua Castellino 30 May 2023

3

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

Report of the Council: Our 2021-2024 strategy

The year 2022 was the second year of MRG’s 2021-2024 Strategy. During this year, we witnessed a slow return to the pre-pandemic world and welcomed opportunities for in-person advocacy picking up again with travel enabling more proximate monitoring of programmes resuming in most parts of the world.

We continued working towards the achievement of the three objectives we had set ourselves at the beginning of our 2021-2024 strategic period. These are:

Alyaa Al Bayati, lawyer and human rights advocate. Credit: Where We Belong (2019), a film by DARST Projects, Manifest Media and Minority Rights Group International.

1 Combatting persecution

Many religious, ethnic, linguistic, cultural minority and indigenous rights defenders operate in increasingly hostile environments, often in countries where democratic space is shrinking drastically and where persecution and intimidation, including persecution on religious grounds, are taking new forms. Targeted online hate speech is increasing exponentially, affecting more and more communities. Overall, religious persecution rose sharply in Afghanistan, Iran and India, remained at high levels in Pakistan, Egypt, Iraq and China. Fault lines around religion are also leading to acute persecution in insecure and conflict affected contexts, including in the Sahel region, Libya, Syria and Myanmar while religious issues remain simmering at the root of lower intensity conflicts, as in the Deep South of Thailand.

2 Challenging marginalization

We frequently see minority and indigenous communities forced to live on the outskirts of society, robbed of opportunities and livelihoods, and deprived of access to basic public services such as health and education. Their exclusion is often closely associated with their ethnic background, religious faith, cultural practices, gender or disability status – or a combination of all these specificities. Working with our

partners we documented exclusion, presented evidence to decision makers, explained its enabling mechanisms and supported both decision makers and local communities (including those within these communities who experience multiple patterns of exclusion) to act together to dismantle the barriers they face in order to ensure equal opportunities for all. Our partners have gained sophisticated skills, knowledge and credibility through this experience, and stand ready to challenge entrenched marginalization and exclusion as they arise with or without our support.

3 Realising climate justice

The marginalization of minorities and indigenous peoples is also reflected in the climate crisis the world is experiencing. These communities, who have often contributed the least to the damage inflicted on the planet, are among those paying the highest price. At the same time, representatives of minority and indigenous communities are hardly ever in the rooms where decisions are taken that affect them. Climate justice can only be achieved by ensuring that the voices, lived experience and knowledge of minorities and indigenous peoples are included in the debates and policies addressing the current crisis.

4

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

Report of the Council: Review of 2022 achievements

1,426 activists trained (720 women)

100 per cent of partners and activists in our network who have faced significant safety threats were offered support from us to enable them to defend themselves and/or maintain their operations

55 recommendations from national, regional or international human rights or development mechanisms to duty bearers linked to advocacy from MRG partners or trainees

321 duty bearers sensitized to the extreme exclusion and the needs of marginalized and persecuted minority and indigenous communities

MRG has become Expert Partner of the African Commission on Human and People’s Rights

177 instances of rights claims seeking to address violations, discrimination or exclusion made by minority and indigenous communities through official channels or innovative approaches

Our work was mentioned in 1,410 news pieces

225 partner organizations/ networks report higher capacities to defend the rights of their communities

18 publications of comprehensive, authoritative and influential information on the situation of minorities and indigenous peoples, including our flagship Minority & Indigenous Trends report focussing in 2022 on work

8 legal clinics established in India to support Adivasi victims of corporate abuses

339 field-visits to Roma communities across Hungary, Serbia, Croatia and Bulgaria to raise awareness about the non-discrimination legislation and the available legal remedies

5

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

Christians commemorate the birth of Jesus Christ, Iraq, December 2020. Credit: Kirkuk Now

Report of the Council:

Implementing the second year of our 2021-2024 strategy

We have worked throughout 2022 with our partners towards achieving our objectives through the annual targets we set ourselves.

Key highlights from our work in 2022 include:

• The award of 19 subgrants made to local partner organizations working on countering religious persecution across Asia, the Middle East and North Africa to support capacity building and enable locally focussed advocacy.

OBJECTIVE 1:

The majority of our work on countering religious persecution is implemented in countries where civic space is extremely limited, often tightening further along religious fault-lines, placing minority and indigenous activists under constant surveillance and threat, including online intimidation. This has become acute in Egypt, India, Iran, Pakistan and Turkey.

• A regional networking and learning meeting for 20 activists working on Freedom of Religion or Belief from across 10 countries from South and Southeast Asia, held in Bangkok in October 2022. It brought activist communities together to build solidarity in a tough rights climate.

Our work under Objective 1 also encompasses peace building and conflict prevention efforts in countries such as Thailand where religious divisions between Muslims and Buddhists are rife and in Kenya, Uganda and Cameroon where ethnic division is a central issue.

• The launch of a new inclusive peace building initiative in Thailand’s Southern Border province with a first round of training for 79 activists on conflict resolution and mediation. Two recommendations on minority rights’ protection from Thailand’s Universal Periodic Review (UPR) can also be

6

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

linked to MRG and local partner Duay Jai’s recommendations, as presented in a joint UPR statement in March 2022.

• Making visible the situation of persecuted religious minorities from Asia and the MENA regions and improving the understanding of the wider public of the issues they face through supporting the production of 5 films.

• Engaging with and sensitizing 51 duty bearers and institutional actors from Kenya, Uganda and Cameroon on ethnic conflict issues and emphasizing the importance of early warning mechanisms, which helped prevent and diffuse violence.

• Face to face training for minority activists ahead of the UN Forum on Minority Issues in Geneva (November 2022) enabled support for a diverse range of activists, including from Iran at a time when the country was facing a significant crackdown on civic space.

● The organization of two exchange visits between EU and Turkish CSOs in preparation of a European conference co-organized with the Hrant Dink Foundation on sharing best practices to tackle hate speech in printed and online media in Turkey. The conference brought together representatives of EU and Turkish CSOs, the media, experts and decision makers in June 2022.

• The submission, together with partners, of evidence to a variety of UN treaty-monitoring bodies, UN Special Rapporteurs and states in the framework of the UPR and of the work

Minority women speaking openly with outsiders in Lahic, Azerbaijan. Credit : Neil Clarke

of the UN Human Rights Council concerning minority persecution in 8 states including on issues like persecutions of Hazara Shia in Afghanistan after the takeover of the country by the Taliban, of ethnic and religious minorities in Iran in the framework of the protests, and in the DRC in relation to land disputes. One key result was the integration of a minority rights focus in the work of the newly created UN Fact-Finding Mission on Iran.

• Our publications on Iran attracted significant interest in the second half of the year. For example, the report ‘Rights Denied: Violations against ethnic and religious minorities in Iran’ was covered at least 22 times in the national and international press.

MRG was alone among international human rights NGOs in gaining access to the Pamiri region of Tajikistan at a critical point in time through longstanding partner relationships of trust. This

7

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

enabled the gathering of firsthand accounts of threats, harassment, detention and cruel and inhumane treatment. We directly witnessed heavy militarization and surveillance and were able to inform policy and plans of UN and EU mechanisms with oversight and reporting responsibilities.

We continued to support our Afghan partners and activists who had remained trapped in country or were hiding in Pakistan awaiting humanitarian visas. We offered them emotional and financial support as we did with minority and indigenous activists facing threats in a

Batwa women weaving traditional baskets in Mpungu Sub County, Kanungu district, Uganda. November 2021. Credit: Samrawit Gougsa/MRG

number of countries including Egypt, the DRC and Cameroon.

The year also uncovered a surprising long-term impact of our work. We collaborated with the French prosecutor to build evidence that led to the arrest and detention of Roger Lumbala Tshitenga, an instigator of a genocidal wave of attacks against the Bambuti community (DRC) in the early 2000s. MRG’s 2004 report formed the basis of the case and our continuing links with many who provided evidence at the time of the abuse will enable justice finally to be served for these atrocities. We supported 4 indigenous Batwa victims of violence and persecution to travel from the DRC to Paris for interviews with the investigative judge in the Lumbala case.

OBJECTIVE 2:

We continued implementing programs aimed at guaranteeing minority and indigenous peoples’ access to equal opportunities. Our work under this objective spans working with Roma communities in Eastern Europe (including Roma with disabilities displaced in or from Ukraine), religious minorities in the Middle East and North Africa and covers much of sub-Saharan Africa from Ghana to Zimbabwe. As local and national duty bearers’ work moved past pandemic responses, we were able to renew dialogues at local and national levels utilising the reopening of in-

8

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

country advocacy opportunities to push for the advancement of minority and indigenous rights.

Some highlights in this realm included:

• As part of our work in Mauritania to eradicate slavery, we trained 100 university law students on minority rights, international human rights law and regional jurisprudence on slavery while offering refresher training to 70 activists and paralegals in an effort to strengthen the pool of support for victims of slavery.

• Our partners in Pakistan researched the deaths at work of over 50 Christian and Hindu workers in the sanitation sector and commenced dialogues with local authorities and international duty bearers seeking to reduce insecure employment and eliminate negligence in terms of health and safety for these low status workers.

● Our ongoing dialogues with authorities in Uganda resulted in a commitment to gather data on equal access to services across the country disaggregated by ethnicity for the first time. We also actively supported local minority- and indigenous-led organizations to submit a UPR shadow report on Uganda to the UN Human Rights Council. The report had 17 recommendations on different thematic areas, leading to one being accepted by the government of Uganda in its review in January.

• Our 11 young minority fellows from Somalia benefited from a 7-day training program prior to their work experience placement in a governmental office.

family’s past slave roots. The case which originated two decades previously, was all but lost, but rekindled after conversations with a discrimination adviser funded by MRG and partners. He was linked to a lawyer who persuaded authorities that descendants from slaves should have the right to erase this information from their past and not be forced to pass it onto their children.

• Under our CREID program, our Iraqi partner developed an app called ‘Feel like me’ which uses Augmented Reality to narrate Yezidi experiences of hate speech post genocide. The app has 6 storytelling experiences featuring women characters and persons with disabilities.

• Our Iraqi partner IMOK held a meeting in March with representatives of the Office of Human Rights in Chamchamal, Sulaimaniya sharing findings on uptake of COVID vaccines among internally displaced people

• A ground-breaking legal case in Tunisia was won, allowing an individual to change his name in law, removing the suffix Atig – which announced his

A refugee youth activist in Ritsona camp, Greece. Credit: Tom Alboth

9

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

(many Yezidi, Kakai or otherwise of minority origin). The Office made commitments to ensure equality of vaccine access, increase knowledge amongst IDPs and stated its intention to use report findings to convey IDP needs to other decision makers.

about the effectiveness of their efforts in reaching marginalized and excluded communities.

• Free legal counselling provided to 84 members of Roma communities across Hungary, Serbia, Croatia and Bulgaria. 25 of those cases were reported to the national equality body.

• As a follow up to our first inclusion audit we published: ‘Minority exclusion in Somalia: shortcomings of aid agency feedback mechanisms,’ providing recommendations on how to ensure that complaint and feedback mechanisms for aid agencies in Somalia are installed and better utilized to address longstanding concerns

• The submission of a joint alternative report to the CERD committee on the situation of Black people with disabilities ahead of the review of Brazil in partnership with Vidas Negras com Deficiência Importam (VNDI) Brazil and the University of York (UK). The chair of the CERD committee described the

After forced evictions from the Mau Forest in Kenya, the Ogieks have became shepherds and farmers, Kenya. Credit: Zsuzsánna Fodor.

report as ‘pivotal in convincing members that including a focus on disabilities in the Concluding Observations was essential’. The committee gave 11 concluding observations relating to the report, of which there were 8 recommendations made to the government of Brazil specifically on race, disability and care. It has since installed a new position of General Coordinator on Diversity and Intersectionality at the National Secretary on the Rights of Persons with Disabilities and collaborated with MRG and partners to host a side event on the topic at the Conference of State Parties to the UN Convention on the Rights of Persons with Disabilities in June.

OBJECTIVE 3:

Realising climate justice by ensuring that the voices, lived experiences and knowledge of minorities and indigenous peoples are included in debates and policies addressing the climate crisis is MRG’s third objective. Key achievements of the year include:

• A refresher training on land rights was organized for 145 paralegals from Kenya, Uganda, DRC and Cameroon with 70 per cent of the paralegals trained since reporting that they have applied the knowledge gained in efforts to secure minority and indigenous rights within their communities.

10

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

• The passing of a Bill seeking to promote the rights of indigenous peoples in the DRC after more than 8 years of concerted advocacy efforts including those by MRG partners among many NGOs.

● Standing by the Ogiek community from Kenya as their quest for justice carries on. On 23 June 2022, the African Court on Human and Peoples’ Rights delivered a reparations judgement which identified remedies for the breaches found in the 2017 judgement, in the final act of a long running case. The reparations required are progressive and comprehensive and signal a resounding victory for the community – although one for which work to ensure implementation must continue.

• Organizing a side event at the Stockholm +50 Conference, marking the 50th anniversary of the UN Conference on the Human

Environment. The all-indigenous panel at the side event, ‘Humanity’s Last Chance Saloon’, focussed on the importance of indigenous traditional knowledge in safeguarding the environment and combatting climate change. The side event plus MRG participation in the drafting of the outcome document helped to ensure that key safeguards were incorporated

• Holding two side events at COP27 (which we did not attend for security reasons), focusing on the intersections of climate change and health

experiences for minorities and indigenous peoples: One ‘Forest as Medicine: Intersections of biodiversity loss, traditional knowledge and mental health’ with an all indigenous panel, and another ‘Leaving No One Behind: The climate crisis and people with disabilities’ with a panel of speakers with lived experience of disability while belonging to a minority or indigenous community. We also secured a speaker slot for Abou Seine, a protagonist of MRG’s acclaimed documentary film Stolen Fish, during a side event titled ‘Oceans, Climate and One Health’

● The publication of a ground-breaking report on fortress conservation and international accountability for human rights violations against the Batwa in the Kahuzi-Biega National Park (PNKB) in DRC. The report contributed to a global challenge to westernized fortress conservation ideas that compromise indigenous peoples’ rights by adopting the ‘30 by 30’ agenda. MRG’s first investigative report of this type, it painstakingly collected shocking evidence of internationally funded Park Guards killing, raping and harassing indigenous forest dwellers who had been evicted and banned from the forest but given no alternative land or means to survive. We actively collaborated with the international task force set up in Bukavu to investigate these human rights violations; are cooperating with a US Congress

Fishermen belonging to a marginalized coastal community in Ghana. Credit: Anna Alboth

investigation into how US money was involved in funding human rights violations; and are pursuing legal avenues for accountability with regards to failures of due diligence in the award of German funding.

• MRG joined a wider consortium to lobby on the dangers and counterproductive nature of fortress conservation and secured some changes to the 30 by 30 commitments made by states at the UN COP 15 Biodiversity Conference to respect indigenous peoples’ role in protecting the ecosystems which they have long managed sustainably.

11

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

Report of the Council: Acknowledgments

Our Allies

MRG would like to thank all the partners and activists who have worked with us this year, many in extremely difficult security environments. We are also grateful to decision-makers at local, national or international level who have

Our Donors

MRG remains extremely grateful to our donors – individuals and institutions – in providing financial support. You have ensured the quality, depth and reach of the work we have accomplished.

Our donors in 2022 include the European Union, the Swedish Development Agency, the Norwegian Ministry of Foreign Affairs, the Norwegian Development Cooperation Agency, Irish Aid, the Finnish Ministry for Foreign

listened to minority and indigenous viewpoints and concerns and acted, and to the many journalists and others who featured news on minorities and indigenous peoples in print, broadcast or online media.

Affairs, the Dutch Embassies in Tunisia and Hungary, UK Aid Direct, the US State Department, the Open Society Institute, the Bill and Melinda Gates Foundation, the Conrad N. Hilton Foundation, the Ericson Trust, the Blanes Trust, the Foundation for International Law for the Environment, the UN Voluntary Trust Fund and the Silvia Adams Charitable Trust. We are also grateful to our corporate supporters including Vasco, our first corporate partner.

12

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

During the year under review, MRG’s income rose to by 17.9% from £5.14 m (2021) to £6.06 m. This is thanks to the increase, in both the core (unrestricted) grant as well as restricted income, of 9% and 21% respectively. The overall net income of £699K for the year is the combined effect of a surplus of £557K in restricted activities and £142K in unrestricted income streams. Total expenditure has also gone up, by 29% from £4.15 m in 2021 to £5.37 m in 2022, reflecting the substantial increase in staffing resources, sub-grants to partners and other activities.

Consequently, MRG’s reserves including unrealised losses on investments and exchange rate gains have gone up from £2.15 m in 2021 to £2.82 m in 2022.

Report of the Council: Financial review

MRG and our partners across the world continue to prove strong and resilient and to keep working and delivering our charitable activities at a higher level than ever before. Overall MRG’s income has, as the chart below is showing, more than doubled in the last five years, from £2.9 m in 2018 to £6.1 m in 2022 with, as expected, expenditure also rising from £2.7 m to £5.4 m during the same period.

Our cash flow position during the year was also strong, rising from £1.99 m on 31st December 2021 to £2.8 m on 31st December 2022. Our long-standing core funders, Sida and the Norwegian MFA, continued their indispensable financial support for the charity, the growing number of its projects and charitable activities across the world.

Click on any of the links below to go
directly to the appropriate page:
Reserves Policy	16
Investment Policy and Performance	17
Governance	19
Auditor Statement	21
Group & Charity Statement	25
of Financial Activities
Group Balance Sheet	26
Charity Balance Sheet	27
Group and Charity	28
Cashfow Statement
Notes to the Financial	29
Statements

13

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

MRG Income and Expenditure growth (£M)

----- Start of picture text -----
All costs are in £m for the year ended 31 December 2022
Income Expenditure
6.1
6
5.4
5.14
4.58
4.27
4.15
4
3.1
2.9 2.9
2.7
2
2018 2019 2000 2021 2022
----- End of picture text -----

14

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

MRG spend breakdown of Project and Advocacy per region (restricted funds only)

All costs are in £m for the year ended 31 December 2022

----- Start of picture text -----
Policy, Advocacy
and Communications
Raising 313K
Funds
207K
Projects
4846K
----- End of picture text -----

Total expenditure by MRG areas of work in 2022

All costs are in £m for the year ended 31 December 2022

----- Start of picture text -----
Other 206K
Legal
Empowerment
& Strategic
Litigation
230K
Africa
1659K
Asia & Pacific
Region
470K
Europe/
CIS Region
916K
Middle East &
North Africa
534K
----- End of picture text -----

15

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

Reserves policy

Restricted funds

These funds are tied to particular purposes, as specified by the donor or in a grant agreement. Unspent restricted funds are showing at £2.2 m on 31 December 2022 (£1.3 m on 31 December 2021).

Unrestricted funds

Unrestricted funds comprise funds that are not subject to specific grant restrictions as to their ultimate purpose other than to provide financial support for all or most of MRG’s charitable activities. Total unrestricted funds at 31 December 2022 were at £627.9K (£847.6K 2021).

General reserves policy

General reserves are defined as that portion of unrestricted funds remaining once the Trustees have set aside any amounts required as either designated funds or in respect of any pension scheme deficit. The Trustees agreed a new General Reserves policy in June 2022, which will continue to build our financial resilience and sustainability, whilst at the same time ensuring we do not retain income for longer than required. The Policy determines a new target level for reserves of £370K, equivalent to the current underlying cost of support and central services per annum, and in line with the following principles.

• MRG should be resilient to financial shocks and be able to continue

operations where income or

expenditure fluctuates significantly, the Charity suffers a sudden and unexpected loss/cut in grant funding, or in the unlikely event that it has to close down all or a substantial portion of its operations.

• Charitable donations should be spent in a timely manner, in line with the expectations of donors, whilst balancing the need for resilience and sustainability.

• MRG’s primary objective is to promote and defend the rights of minorities and indigenous peoples on an ongoing basis, and this must be balanced with the need for financial resilience and sustainability.

General Reserves

General reserves are not restricted, set aside or designated for a particular purpose. General reserves were £130.4K at 31 December 2022 (£330.1K, 2021). This is still well below the target level of £370K.

Designated Funds

Designated funds are those unrestricted funds that have been allocated at the Trustees’ discretion for particular purposes. They can remain unallocated should circumstances change. The Trustees have agreed to designate a number of funds:

Tangible fixed assets – the net book value of TFAs is £35.6K as at 31 December 2022, (£27.4K, 2021).

Cost of long-term investment – this is made up of the cost of investments purchased over 10-15 years ago, and dividends reinvested annually since then. This amounted to £175.7K on 31st December 2022 (£168.6K, 2021). The fund is designed to help the charity stave off the disruptive effects of a significant financial shock such as an unexpected contraction in income or a major cashflow problem, and to pay for an orderly discontinuation of operations in the unlikely event that the Charity has to close all or a substantial portion of its charitable work.

Investment revaluation reserve – this

is the unrealised increase in the market value of investments. This was £93.4K at the end of 2022 (£137.2K 2021).

Project continuity and completion fund – this is a reallocation from general reserves to cover the costs associated with “no-cost extensions” of projects and post project completion expenses which restricted funding agreements will not cover. No-cost extensions are typically six months (occasionally 3 months) long. This amounted to £203.6K in December 2022 (£203.6K, 2021).

16

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

Investment policy and performance

For the level of investment and surplus funds available to the charity, it aims to secure the maximum return possible for minimal risk and a suitable degree of liquidity. Pursuant to these objectives, the charity’s surplus funds were invested in two high-rated, unit-based funds to limit risk and provide good liquidity, and all the income from investments were reinvested. The market value of the charity’s investment portfolio stood at just £269.1K on 31 December 2022 (£305.8K, 2021)

Remuneration Policy

The governing principles of the Charity’s remuneration policy are as follows:

• To ensure delivery of the Charity’s objectives

• To attract and retain a motivated workforce with the skills and expertise necessary

• That remuneration should be equitable and coherent across the organisation

• To take account of the purposes, aims and values of the Charity

• To ensure that pay levels and pay increases are appropriate.

Senior Executive Remuneration

In relation to deciding remuneration for the Charity’s senior executives, the Charity considers the potential impact of

remuneration levels and structures of senior executives on the wider Charity workforce and will take account of the following additional principles:

• To ensure that the Charity can access the types of skills, experiences and competencies that it needs in its senior staff operating in an international environment, the specific scope of these roles in the Charity and the link to pay.

• The nature of the employment offer made to senior employees, where pay is one part of a package including personal development and fulfilment and association with the public benefit delivered. The Charity recognises that it is, on occasion, possible to attract senior executives at a discount to rates in the public or private sectors.

In line with the recommendations of the NCVO Inquiry into Executive Remuneration published in April 2014, the Charity has decided to disclose the remuneration of all staff who earned more than £50,000 per annum (pro rata).

These are currently the Co-Directors; Director of Policy and Advocacy; Director of Finance, Administration and IT and Director of Development and Partnerships.

Remuneration for the year ended 31 December 2022 comprised salary and pension contributions. There are no other

pecuniary benefits for senior or other staff at the Charity.

Grant making policy

Funds are provided to partners for joint activities including events, research, publications, national and international advocacy, translations, and other activities within our mandate and charitable objects. The disbursement of these funds is governed by contracts that specify the work to be carried out by the partner, their reporting requirements, deadlines for completion of work, and the disbursement schedule for tranches of funds. MRG also occasionally provides small capital grants for partners for IT equipment as a component of some of its programmes. For these grants, partners must provide a motivation for the use of the equipment, and copies of purchase invoices to verify that funds have been utilised for the intended purpose.

Measuring success and impact

MRG’s work is primarily focused on ensuring implementation of human rights through public education, advocacy and empowerment, all types of work widely recognised to be difficult to measure and evaluate. Complex social change processes, and especially changes in attitude and behaviour are notoriously hard to summarise in a brief quantitative report. Nonetheless, MRG has persevered with finding means of evaluating and reporting on its work and has a strong reputation among human

17

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

rights organizations for evaluation and transparency of reporting. All our major programmes are independently evaluated when completed with the evaluations made public on our website.

Reviewing risks to the charity 2022 The MRG Council and the Finance and General Purposes Committee regularly assess the risks that the organisation is exposed to. Over 20 risk areas are identified and assessed for likelihood and impact, with detailed information and mitigation measures reviewed, discussed and confirmed. The reduction of space for civil society organisations and the growth in impunity of state actions is a clear signal of the risk climate that MRG operates within. The highest risks to MRG continue to be the risk to staff and assets in countries affected by insecurity or conflict or political risks to projects in country (e.g. harassment or interference by authorities). The organisation has taken steps to assess each risk, seek active measures to mitigate these, and verify both the substantive factors and our assessment of each risk. Specific risk factors identified during the period include:

shut-downs, repression or obstruction. Appropriate action has been taken where necessary to safeguard staff, projects and partners following MRG’s existing Security Policy.

1. During the COVID-19 period we respected lock-down and travel and meeting/event restrictions. Most staff continued to work from home, at least part time during 2022. Remote management and monitoring of partners’ activities became the norm with increased usage of online meeting and event facilities. Partners operating in remote areas with poor or intermittent online connectivity, frequent power cuts and/or costly or taxed data regimes faced particular difficulties in the new circumstances. The ability of governments to turn off internet and phone connections during periods of turmoil (e.g. in Tajikistan) remains an ongoing concern, with activists forced to find ways around such measures with mixed levels of success.

2. Continuing security threats in a number of project countries where conflict is ongoing, and growing threats to civil space: Virtually all countries in the MENA region and many in Asia have been impacted by

18

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

Minority Rights Group’s Structure, governance and management

MRG is a charitable company limited by guarantee and its governing document is its articles of association. The Charity operates with an international governing Council/ The Trustees that meets twice a year. It has consultative status with the United Nations Economic and Social Council (ECOSOC) and observer status with the African Commission for Human and Peoples’ Rights.

The MRG Council is chaired by Anastasia Crickley. Council membership is broadly balanced and includes members from different world regions and members of minority and indigenous communities. Because of MRG’s broad constituency and global remit, Council members do not represent any particular community but safeguard the mandate that MRG address minority and indigenous peoples’ rights globally. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2022 was 11. Members of the Council are members of the charity but this entitles them only to voting rights.

One third of Council members retire in rotation each year (but can be re-elected).

Council members normally serve a maximum of 6 consecutive years (or 8 in the case of officers). As Council members step down, new Council members are identified who have particular skills, or who could bring relevant experience and expertise to the charity. New Council members are encouraged to visit MRG’s offices for briefings with staff as part of the induction process, and are provided with relevant documents and access to information about the governance and the work of the charity. MRG is also an observer organization to the UNFCCC process.

The Council decides the organizational budget, approves the accounts, appoints the auditors and sets the strategic direction for MRG. It monitors and ensures control measures are in place for major risks. The Council operates through an established sub-committee - the Finance & General Purposes Committee, which meets a minimum of twice annually to ensure oversight of MRG’s financial processes and procedures. The subcommittee also considers personnel, risk management and property issues. Day to day management of the Charity is carried out by a Leadership Team of 9 senior staff led by the Executive Director who reports to the Council. To facilitate closer access to local partners, MRG is supported by two regional offices: Minority Rights Group Africa (Uganda) and Minority Rights Group Europe

(Hungary). Another MRG entity was established in Belgium during 2018. We have staff based in countries and regions where programs are implemented, including in Tunisia, Pakistan, Thailand and Kenya, in strategic locations such as Geneva, and we cooperate with likeminded charities to share information and achieve common goals.

MRG adheres to the Charity Commission’s public benefit guidance by making MRG International Council and Trustees aware of their duties. Our entire operation is subject to review and challenge to ensure the public benefit aspects of our charitable objectives.

Trustees’ resignations and appointments

The following members resigned from the Council after serving their term: Meena Varma (Aug. 2022) and Alice Astor (Mar. 2023).

Statement of responsibilities of the Council of Management

The Trustees (who are also directors of Minority Rights Group for the purposes of company law) are responsible for preparing the Council/Trustees report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) in that period. In preparing these financial statements, the Trustees are required to:

19

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards, including FRS 102, have been followed, subject to any material departures disclosed and explained in

• state whether applicable accounting standards, including FRS 102, have been followed, subject to any material departures disclosed and explained in the financial statements;

• state whether a Statement of Recommended Practice (SORP) applies and has been followed, subject to any material departures which are explained in the financial statements

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

• Ensure that statements comply with the Companies Act 2006.

make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

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.

Anastasia Crickley, Chair MRG Council and Joshua Castellino, Executive Director

----- Start of picture text -----
30 May 2023
30 May 2023
----- End of picture text -----

The Trustees/Council 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. In so far as the Trustees are aware: there is no relevant audit information of which the charitable company’s auditors are unaware; and the Council has taken all steps that they ought to have taken to

20

ANNUAL REPORT & AUDITED ACCOUNTS 2022

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF MINORITY RIGHTS GROUP

Independent Auditors’ Report to the Members of Minority Rights Group

Opinion

We have audited the financial statements of Minority Rights Group (the ‘parent charitable company’) for the year ended 31 December 2022 which comprise the Group Statement of Financial Activities, the Group Statement of Financial Activities, the Group and Parent Charitable Company Balance Sheet, the Group Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:

• give a true and fair view of the state of the group’s and the parent charitable company’s affairs as at 31 December 2022 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.

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.

21

ANNUAL REPORT & AUDITED ACCOUNTS 2022

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF MINORITY RIGHTS GROUP

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

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• trustees’ annual report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Act 2011 require us to report to you if, in our opinion:

• the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or

• the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the Trustees’ Annual Report and from preparing a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on pages 11-12, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or parent charitable company or to

22

ANNUAL REPORT & AUDITED ACCOUNTS 2022

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF MINORITY RIGHTS GROUP

cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements We have been appointed as auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts.

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

Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks,

and obtain audit evidence that is

sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the group and parent charitable company’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

● Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group and parent charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit

evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or parent charitable company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit report.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined

23

ANNUAL REPORT & AUDITED ACCOUNTS 2022

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF MINORITY RIGHTS GROUP

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.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

• We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities Act 2011, the Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council and UK taxation legislation.

• We obtained an understanding of how the charitable company complies with these requirements by discussions

with management and those charged with governance.

• We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

• We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

• Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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 and, in respect of the consolidated financial statements, to the charity’s trustees, as a body, in accordance with Chapter 3 of Part 8 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters which 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 any party other than the charitable company, the charitable company’s members, as a body, and the charity’s trustees, as a body, for our audit work, for this report, or for the opinion we have formed.

Neil Finlayson (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor 9 Appold Street London EC2A 2AP

Date: 21st June 2023

Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.

24

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Group and Charity Statement of Financial Activities* – (Including Income and Expenditure Accounts)

For year ended 31 December 2022			2022			2021
	Notes	Restricted	Unrestricted	Total	Restricted	Unrestricted	Total
		£	£	£	£	£	£
Income from:
Donations and legacies	2	–	1,443,176	1,443,175	–	1,324,847	1,324,847
Investment income		–	7,136	7,136	–	6,156	6,156
Transfer between funds		–	–	–	–	–	–
Projects		4,594,495	(2,107)	4,592,389	3,787,927	–	3,787,927
Policy, Advocacy & Communications		–	3,582	3,582	–	1,615	1,615
Other		–	18,251	18,251	–	16,065	16,065
Total	15/2	4,594,495	1,470,037	6,064,532	3,787,927	1,348,683	5,136,610
Expenditure on:
Raising funds	3	–	204,287	204,287	–	145,474	145,474
Projects	3	4,037,431	742,971	4,780,402	3,664,063	216,046	3,880,110
Policy, advocacy & communications	3	–	381,316	381,316	–	123,641	123,641
Total	15/3	4,037,431	1,328,574	5,366,005	3,664,063	485,162	4,149,225
Net income/(Expenditure)		557,064	141,463	698,527	123,864	863,521	987,385
Unrealised gain/Loss on investments	8	–	(43,802)	(43,802)	–	34,617	34,617
Unrealised gain on foreign exchange transactions		14,848		14,848	(39,711)	–	(39,711)
Transfer between funds		317,356	(317,356)	-	342,427	(342,427)	–
Net movement in funds		889,268	(219,694)	669,574	426,580	555,712	982,292
Reconciliation of funds:
Funds at the start of the year		1,302,692	847,568	2,150,260	876,112	291,857	1,167,969
Funds at the end of the year	15	2,191,960	627,874	2,819,834	1,302,692	847,569	2,150,260

• being a consolidation of the UK charity and the charity in Hungary, in line with FRS 102.

All the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 15 to the Financial Statements.

25

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Group Balance Sheet

For year ended 31 December 2022 Fixed assets Tangible fxed assets Investments Current assets Debtors Cash at bank and in hand Creditors: amounts due within 1 year Net current assets Pension provison Net assets Funds Restricted funds In surplus Unrestricted funds Designated funds Pension provision Tangible fxed assets Cost of investments incl. dividends reinvested Investments revaluation reserve Project continuity and completion fund General Reserves Total funds Notes 7 8 9 10a 10b 11 15	2022	2022	2021	2021
	293,035 2,802,714 3,095,749 (569,803) £	£	355,859 1,987,559 2,343,418 (507,109) £	£
		35,597 269,142 304,739 2,525,946 (10,850) 2,819,834 2,191,960 (10,850) 35,597 175,718 93,424 203,559 130,426 2,819,834		27,415 305,807
				333,222 1,836,309
				(19,271)
				2,150,260
				1,302,692 (19,271) 27,415 121,565 184,242 203,559 330,057
				2,150,260
The notes form part of the fnancial satements. The fnancial statements were approved the Council/board of Trustees o	n the 30th of May 2023.	Anastasia Crickley, Chair of Council		Joshua Castellino, Executive Director/ Secretary

26

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee):Charity Balance Sheet

For year ended 31 December 2022 Fixed assets Tangible fxed assets Investments Current assets Debtors Cash at bank and in hand Creditors: amounts due within 1 year Net current assets Pension provison Net assets Funds Restricted funds In surplus Unrestricted funds Designated funds Pension provision Tangible fxed assets Cost of investments incl. dividends reinvested Investments revaluation reserve Project continuity and completion fund General Reserves Total funds Notes 7 8 9 10a 10b 11 15	2022	2022	2021	2021
	643,503 1,311,494 1,954,997 (416,557) £	£	818,055 1,410,953 2,229,008 (502,997) £	£
		35,055 269,142 304,196 1,538,441 (10,850) 1,831,787 1,254,979 (10,850) 35,055 175,718 93,424 153,043 130,419 1,831,787		25,526 305,807
				331,333 1,726,011
				(19,271)
				2,038,073
				753,770 (19,271) 25,526 121,565 184,242 153,041 819,199
				2,038,073
The notes form part of the fnancial satements. The fnancial statements were approved the Council/board of Trustees o	n the 30th of May 2023.	Anastasia Crickley, Chair of Council		Joshua Castellino, Executive Director/ Secretary

27

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Group and Charity Cash Flow Statement

For year ended 31 December 2022	2022		2021
	£		£
Net incoming (outgoing) resources		698,527		987,385
Interest received		(7,136)		(409)
Interest paid		2,831		2,831
Investment income		(7,136)		(6,156)
Depreciation charges		16,848		15,297
Decrease/ (increase) in debtors		62,824		85,491
(Decrease)/ increase in creditors		62,702		28,622
Net cash infow/(outfow) from operating activities		829,459		1,113,061
Purchase of tangible fxed assets		(26,010)		(23,170)
Disposal of tangible fxed assets		(1,550)		207
Interest received		7,136		409
Interest paid		(2,831)		(2,831)
Net currency exchange adjustments		8,950		(89,629)
Increase/(decrease) in cash in the period		815,155		998,047
Net cash in hand and at bank on 1 January		1,987,559		989,512
Net cash in hand and at bank at the end of the year		2,802,714		1,987,559
		31 December		31 December
Cash in hand and at bank		2022 (£)		2021 (£)
Cash in hand - GBP		3,428		942
Cash at bank - GBP		271,901		307,056
Cash in hand - foreign currencies (GBP equivalent)		3,883		5,851
Cash at bank - foreign currencies (GBP equivalent)		2,523,501		1,673,710
Net cash in hand and at bank		2,802,714		1,987,559

Foreign currency balances - the Euro, USD, Hungarian HUF and Ugandan Shillings - are converted into GBP at year-end rates.

28

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee)

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

Note

1. Accounting policies

a) The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value, and in accordance with applicable accounting standards and the Companies Act 2006. They follow the recommendations in the Statement of Recommended Practice, Accounting and Reporting by Charities (issued in January 2015). Due to the introduction of the FRS 102 SORP the Group financial statements consolidate the financial statements of the Charity and its subsidiary undertakings for the year. Minority Rights Group Europe (Hungary) is consolidated in these financial statements as a subsidiary. All financial statements are made up to 31 December 2022. All intra-group transactions, balances and unrealised gains on transactions between group entities are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of impairment of the asset transferred. Where necessary, adjustments are made to the financial statements of the subsidiary to bring the accounting policies used into line with those used by other members of

the group. For the purpose of these accounts, Uganda is treated as a branch and Hungary as a subsidiary.

• b) All income is recognised when there is entitlement to the income, the receipt is probable and amount can be measured reliably. Intangible income is recognised where the service provider has incurred a financial cost. Volunteer time is not included in the financial statements.

• c) Grants are recognised in full in the statement of financial activities in the year when the income recognition criteria (as above) have been satisfied. Grants received in advance for a specific future accounting period are deferred only if any pre-conditions of entitlement to the grant have not been met.

• d) Income received from overseas is translated at the sterling amount on the day of receipt. Costs incurred overseas are translated into sterling at the average rate of exchange for the month. Foreign funds held are translated into sterling at the rates of exchange ruling at the balance sheet date. Exchange differences are taken into account in arriving at the net incoming resources.

• e) Interest and dividends are recognised when receivable.

• f) Subscriptions are included in income in the year in which they fall due.

• g) Resources expended are recognised in the period once there is a legal or constructive obligation to transfer

economic benefit to a third party, it is probable that a trasfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is included in the Statement of Financial Activities on an accruals basis inclusive of any VAT which cannot be recovered.

• h) Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis of direct expenditure attributable to each activity.

• i) “Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.”

• j) Debtors and creditors receivable or payable within one year of the reporting date are carried at their at transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payments discounted at a maket rate of interest.

• k) Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due.

29

ANNUAL REPORT & AUDITED ACCOUNTS 2022

• l) Advocacy and Project support costs comprise costs incurred in supporting advocacy and project activities which are not covered by specific restricted fund grants.

• Other support costs comprise costs incurred in running the charity, which cannot be directly allocated to the charity’s projects or fundraising.

• m)The costs of raising funds relate to the costs incurred by the charitable company in raising funds for the charitable work.

n) The charitable company operates a pension scheme on behalf of its employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. The pension cost charge represents contributions payable under the scheme by the charitable company to the fund. The charitable company has no current liability under the scheme other than for the payment of those contributions although there is a contingent liability in respect of guarantees given by the pension fund trustee which is described more fully in

• o) Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund together with a fair allocation of management and support costs.

generated for the objects of the charity.

• q) Designated funds are unrestricted funds earmarked by the Council of Management for particular purposes.

• r) Transfers are made from unrestricted and designated funds to restricted funds to cover shortfalls in project funding.

• s) Depreciation is calculated so as to write off the cost of fixed assets on a straight line basis over their estimated useful lives as follows:

Furniture & equipment: general: 4 years Furniture & equipment - projects: Depreciated in full in year of purchase Fixtures, fittings, plant and machinery: Duration of lease for office premises

Items of equipment are capitalised where the purchase price exceeds £250. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities.

• t) Investments held as fixed assets are revalued at mid-market value at the balance sheet date. The gain or loss for the period is taken to the statement

• u) The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that

might cast significant doubt on the ability of the charitable group to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. The Trustees have considered the charitable group’s forecasts and projections and have taken account of pressures on grant income, and in particular any impact of COVID-19 within these areas. After making enquiries the Trustees have concluded that there is a reasonable expectation that the charitable group has adequate resources to continue in operational existence for the foreseeable future. At the date of sign off, the Trustees confirm there are no material uncertainties in relation to the going concern assumption. The charitable group therefore continues to adopt the going concern basis in preparing its financial statements.

• p) Unrestricted funds are donations and other incoming resources receivable or

30

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 2: Unrestricted income analysis

For year ended 31 December 2022	2022		2021
	£		£
Blanes Trust		25,000		25,000
Sylvia Adams Charitable Trust		5,000		–
Ericson Trust		5,000		4,000
Swedish International Development Cooperation Agency		787,819		847,206
Norwegian Ministry of Foreign Affairs		417,854		426,307
King Baudouin Foundation		–		4,286
International Bank for Reconstruction and Development		3,933		–
Foundation for International Law for the Environment		191,085		–
Other donations		7,485		18,048
Sub-total		1,443,176		1,324,846
Other income
Investment income		7,136		6,156
Policy and publications		3,582		1,615
Other income		18,251		16,065
Other income adjustment		(2,107)		–
Sub-total		26,862		23,837
Total		1,470,037		1,348,683

31

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 3: Expenditure – Group and Charity

For year ended 31 December 2022	Raising	Projects	Policy,	Support	Total Actual	Total 2021
	Funds		Advocacy	Costs	2022
			& Coms
	£	£	£	£	£	£
Staff costs (Note 5)	112,832	608,803	261,367	294,053	1,277,055	892,212
Regions & consultants (Note 5)	54,877	783,326	45,573	15,079	898,855	783,419
Volunteers	–	2,620	–	1,093	3,713	843
Staff training & development	1,197	1,655	–	3,222	6,074	4,216
Staff travel and subsistence	4,315	107,367	289	31,273	143,244	36,141
Partner and related activities	–	1,965,223	–	–	1,965,223	1,712,220
Seminars, training and events	–	387,044	2,249	–	389,293	164,693
Policy, research and information	4,394	135,123	11,461	–	150,978	102,555
Project audits	–	41,158	–	–	41,158	37,651
Bank charges and forex	36	14,352	229	(10,123)	4,494	4,191
Other project expenses	–	1,058	–	–	1,058	6,749
IT expenses	6,020	32,482	13,945	15,689	68,136	42,411
Covid19 expenses	–	–	–	–	–	13,605
Local offce rents & expenses	–	29,044	–	–	29,044	27,128
Legal and professional fees	–	90,585	–	791	91,376	36,682
Sub-total	183,671	4,199,840	335,113	351,077	5,069,700	3,864,716
Offce running costs	1,569	35,868	2,862	2,998	43,297	43,066
General audit and accounting	1,199	27,427	2,188	2,293	33,108	30,025
Other Finance costs	348	7,959	635	665	9,608	2,360
Premises	1,199	129,586	10,340	15,300	156,425	186,537
Recruitment	348	2,992	239	33	3,612	2,546
Depreciation charges	–	1,670	–	16,387	18,057	14,115
Trustees’ expenses & meetings	719	16,440	1,312	1,374	19,845	811
Other costs	–	2,165	194	9,994	12,353	5,049
Sub-total	5,383	224,107	17,770	49,045	296,304	284,508
Total	189,054	4,423,946	352,883	400,122	5,366,005	4,149,225
Support costs*	15,233	356,456	28,433	(400,122)	–	–
Total expenditure	204,287	4,780,402	381,316	–	5,366,005	4,149,225

• Support costs are apportioned to primary activities in proportion to the total direct and allocated expenses of such activities.

32

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 4: Incoming/(outgoing) resources for the year – Group and Charity

For year ended 31 December 2022 This is stated after charging / crediting:	For year ended 31 December 2022 This is stated after charging / crediting:	2022	2021
		£	£
Depreciation		18,057	15,297
Council members’ expenses		19,845	811
Auditors’ remuneration:	Group and charity general audits	17,500	19,937
	Other accounting services	15,608	10,088
	Donor (project) audits	41,158	37,651
Operating lease rentals:	Property	137,132	141,135
	Other	25,421	4,069

Council members’ reimbursed expenses represent the reimbursement of travel and subsistence costs of £19,845 (2021: £811) to members relating to attendance at meetings of the Council.

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 5: Staff costs and numbers

For year ended 31 December 2022 Staff costs were as follows:	2022 1,964,585 129,000 82,325 2021 £ £ 1,515,756 100,656 59,220
Salaries and wages Social security costs Pension contributions
	2,175,910 1,675,632

Salaries include those of 2 Key management personnel, the highest paid employees, who earned a total of £153,946 during the year (2021 : £149,330). These two employees earned above £60,000 in 2022; employer pension contributions for those employees totalled £15,394 (2021, £13,699). The salary and on-costs of the three other key staff was £187,806 (2021: £170,125)

	2022 8 7 52 2021 No. No. 6 6 38
Directors’ offce including fundraising Administration and fnance Projects and project support including Regional Offces
	67 50

Operational and management staff time is assigned to activities on the basis of time actually worked. Support staff time is assigned to activities pro rata based on the numbers of employees (full-time equivalent) working on those activities. In addition, MRG also has a number of overseas based consultants on long term contracts.

33

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 6: Taxation

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

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 7: Tangible fixed assets – Group and Charity

For year ended 31 December 2022	Furniture &	Furniture &	Furniture &	Furniture &	Furniture &	Furniture &
	equipment 2022	equipment	2021	equipment 2022	equipment	2021
	£	£		£	£
Cost						0
At the start of the year	91,672		73,896	81,182		59,836
Additions in the year	26,010		23,170	24,459		20,040
Disposal in the year	(18,366)		(5,920)	(18,366)		207
At the end of the year	99,316		91,146	87,275		80,083
Depreciation
At the start of the year	63,688		54,363	55,196		41,417
Charge for the year	16,848		15,297	15,391		12,933
Disposal in the year	(16,816)		(5,920)	(18,366)		207
At the end of the year	63,719		63,740	52,221		54,557
Net book value
At the end of the year	35,597		27,415	35,055		25,526
At the start of the year	27,415		19,533	25,526		18,419

Minority Rights Group (Limited by guarantee): Notes to the fnancial statements (continued) – Note 8: Investments – Group and Charity	Minority Rights Group (Limited by guarantee): Notes to the fnancial statements (continued) – Note 8: Investments – Group and Charity
For year ended 31 December 2022	2022	2021
	£	£
Market value at the start of the year	305,807	265,034
Investment income reinvested	7,136	6,156
Net gains/losses	(43,802)	34,617
Market value at the end of the year	269,142	305,807
Historic cost at the end of the year	90,301	90,301

34

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 9: Debtors

For year ended 31 December 2022		Group			Charity
	2022 (£)		2021 (£)	2022 (£)		2021 (£)
Regional Offces balances	57,922		0	435,756		463,330
Other debtors	43,763		15,796	43,763		15,796
Prepayments	104,965		44,562	77,599		43,428
Accrued income	86,385		295,500	86,385		295,500
	293,035		355,859	643,503		818,055

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 10a: Creditors: amounts due within 1 year

For year ended 31 December 2022		Group			Charity
	2022 (£)		2021 (£)	2022 (£)		2021 (£)
Trade creditors	31,216		61,159	28,617		61,159
Taxation, social security & other payroll	131,471		60,821	126,463		60,811
Grants repayable	–		10,753	–		10,753
Regional Offces balances	–		–	–		–
Other Creditors	14,983		9,892	14,983		8,763
Accruals and deferred income	392,132		364,484	246,493		361,511
	569,803		507,109	416,557		502,997

The Charity entered into a multi-currency overdraft facility with its bankers, NatWest Bank Plc, of up to £120,000 in 2012. This facility is secured by a debenture on its assets.

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 10b: Pension provision

For year ended 31 December 2022		Group			Charity
	2022 (£)		2021 (£)	2022 (£)		2021 (£)
Pension liability	10,850		19,271	10,850		19,271
	10,850		19,271	10,850		19,271

35

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 11: Analysis of net assets between funds

For year ended 31 December 2022	Restricted Funds	General funds	2022 Total Funds	2021 Total Funds
	£	£	£	£
Group
Tangible fxed assets	–	35,597	35,597	27,414
Fixed asset investments	–	269,142	269,142	305,807
Long term liabilities	–	(10,850)	(10,850)	(19,271)
Net current assets	2,191,960	333,978	2,525,938	1,836,309
Net assets at the end of the year	2,191,960	627,867	2,819,826	2,150,260
Analysis of net assets between funds
Charity
Tangible fxed assets	(9,529)	35,055	25,526	25,526
Fixed asset investments	–	269,142	269,142	305,807
Long term liabilities	–	(10,850)	(10,850)	(19,271)
Net current assets	1,254,979	292,991	1,547,969	1,726,011
Net assets at the end of the year	1,245,450	586,337	1,831,787	2,038,073

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 12: Operating lease commitments

For year ended 31 December 2022 The charity had commitments at the year end under operating leases as follows:	2021		2020
	£		£
Property
Under 1 year		62,500		62,500
Equipment
CCTV, Printers and Franking Machine
Under 1 year		6,324		2,723
2-5 years		19,098		616
		25,421		3,339

36

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee)

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

Note

13. Foreign Exchange

Restricted fund balances held in foreign currencies at year end have been translated to UK Sterling at the exchange rate on 31 December 2022 in line with financial reporting standards.

However, these funds remain in foreign currency bank accounts. The EC, on the charity’s funders, require conversions between currencies in particular ways stipulated in contract which may result in exchange differences between the GBP value of fund balances in Note 15 and the actual value when balances are spent or converted.

14. Pension scheme

Contributions paid into the Growth Plan up to and including September 2001 were converted to defined amounts of pension payable from normal retirement date. From October 2001 contributions were invested in personal funds which have a capital guarentee and which are converted to pension on retirement, either within the Growth Plan or by the purchase of an annuity.

The Trustee of the plan commissions an actuarial valuation every three years to determine the funding position of the plan by comparing the assets with the past services liabilities at the valuation date and the rules of the plan give the trustee the power to require employers to pay addtional contributions in order to ensure that the statutroy funding objective under the Pensions Act 2004 is met.

The full actuarial valuation of the Scheme was carried our at 30 September 2020. The market value of the plan’s assets compared with the plans Technical Provisions (i.e past service liabilities) revealed a shortfall of £31.6 million (2017: a shortfall of £230.6 million), equivalent to a funding level of 96.2% (2020: 85.8%).

If an actuarial valuation reveals a shortfall of assets compared to liabilities, the Trustees must prepare a recovery plan setting out the steps to be taken to make up a shortfall. The proposed recovery plan requires participating employers from 1 January 2017 to pay £14,378 per annum. Recovery plan payments increase 3% on the 1 April each year and continue to 31 December 2025.

Following changes in legislation in September 2005 and November 2011, there is a potential debt on the employer that could be levied by the plan’s trustee. The debt is only due in the event of the employer ceasing to particpate in the plan or the plan winding up. Minority Rights Group has been notified by the Pensions Trust of the estimated employer debt on withdrawal from the plan based on the financial position of the plan as of 30 September 2016. Minority Rights Group would have been liable for an estimated share of the employer debt of £317,201 (2015: £272,022) if it had left the scheme in September 2016.

In the opinion of the Council of

Management, as the charity intends to continue offering membership of the plan and as they are unaware of any intention for the plan to be wound up, the debt is likely to crystallise in the foreseeable future.

In the opinion of the Council of Management, as the charity intends to continue offering membership of the plan and as they are unaware of any intention for the plan to be wound up, the debt is likely to crystallise in the foreseeable future.

37

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 15: Movement in funds

	For year ended 31 December 2022	Start of the	Incoming	Outgoing	Transfers	End of year
		year	resources	resources	Incl MRG
					Match
					Funding
		£	£	£	£	£
AFRICA:
Ken	Amplifying Voices of Indigenous Human Rights Defenders	60,314	97,356	(87,021)	–	70,649
	European Commission	60,314	97,356	(87,021)	–	70,649
FIN	From Disparity to Dignity: Realising Indigenous and Minority	123,967	–	(181,685)	57,718	(–)
	Rights in Development
	Finnish MFA	123,967	–	(181,685)	57,718	(–)
FIN22	Realising Rights for All: Tackling the Structural Drivers of Economic,	–	321,128	(258,745)	–	62,383
	Social and Cultural Rights Deprivations Facing Marginalised Groups
	Finnish MFA	–	321,128	(258,745)	–	62,383
IR5	Furthest Behind First	135,308	166,111	(203,492)	10,000	107,927
	Irish Aid	135,308	166,111	(203,492)	10,000	107,927
LR1	Empowering Indigenous Land Rights Defenders to Prevent	68,431	–	(184,573)	–	(116,142)
	Climate Change
	European Commission	68,431	–	(184,573)	–	(116,142)
DFDC	Networks for Peace	–	104,713	(187,046)	–	(82,332)
	UKaiddirect	–	104,713	(187,046)	–	(82,332)
EMM22	Engaging Media & Minorities to Act for Peace-building - EMMAP	–	312,221	(112,699)	–	199,522
	European Commission	–	312,221	(112,699)	–	199,522
DIVE21	Diversity - Impact on Vaccine Equality	61,203	–	(52,808)	(8,395)	(–)
	Global Impact	61,203	–	(52,808)	(8,395)	(–)
Gates22	Improve Polio Coverage Through IDP Inclusion in Banadir (Somalia)	–	341,308	(128,827)	–	212,481
	Bill & Melinda Gates Foundation	–	341,308	(128,827)	–	212,481
USMOG	Somalia Minority and Marginalised Fellows Programme	(9,560)	97,193	(114,199)	–	(26,566)
	US State Department	(9,560)	97,193	(114,199)	–	(26,566)
SWIS21	Minority Inclusion and Accountability to Affected Populations	7,804	18,423	(46,571)	20	(20,324)
	in Somalia
	Swiss Embassy Kenya	7,804	12,753	(40,901)	20	(20,324)
	Danish Refugee Council	–	5,670	(5,670)		–
WELT21	Sostalgia - The Impacts of Environmental Change on Mental Health	8,012	67,924	(101,121)	–	(25,185)
	The Wellcome Trust via Invisible Flock	8,012	67,924	(101,121)	–	(25,185)
	Sub total/Africa Region	455,479	1,526,377	(1,658,786)	59,343	382,413

38

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 15: Movement in funds

----- Start of picture text -----
For year ended 31 December 2022
Start of the Incoming Outgoing Transfers End of year
year resources resources Incl MRG
Match
Funding
£ £ £ £ £
----- End of picture text -----

MIDDLE	EAST & NORTH AFRICA:
EGY20	Empowering Egyptian Civil Society to Promote the Rights of	112,934	(630)	(137,029)	–	(24,724)
	Discriminated Religious & Ethnic Minorities
	European Commission	112,934	(630)	(137,029)	–	(24,724)
CSHR1	Minority Equal Protection Initiative	12,761	62,382	(87,254)	–	(12,111)
	USDRL via CSHR	12,761	62,382	(87,254)	–	(12,111)
TUI20	All4All: Pour le droit à la Différence et l’Elimination de toutes les	72,086	58,323	(148,000)	17,591	–
	formes de Discrimination in Tunisie.
	Embassy of the Netherlands in Tunisia	72,086	58,323	(148,000)	17,591	–
TUI22	All4All Phase 2	–	299,115	(150,383)	–	148,732
	Embassy of the Netherlands in Tunisia	–	299,115	(150,383)	–	148,732
TU1	For the Consolidation of the Capacity of the Civilian Society	–	2,350	(11,673)	9,323	(–)
	in Tunisia
	European Commission	–	2,350	(11,673)	9,323	(–)
	Sub total/Middle East& North Africa Region	197,781	421,541	(534,339)	26,914	111,897

39

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 15: Movement in funds

	For year ended 31 December 2022	Start of the	Incoming	Outgoing	Transfers	End of year
		year	resources	resources	Incl MRG
					Match
					Funding
		£	£	£	£	£
EUROPE/CIS REGION:
COAH22	Contering Online Anti-gypsysm and Cyberhate	–	151,498	(22,062)	–	129,436
	European Commission	–	151,498	(22,062)	–	129,436
DJA23	Development Journalism Award (Dutch)	–	2,657	–	–	2,657
	Embassy of the Kingdom of Netherlands (Hungary)		2,657	–	–	2,657
Ere21	Equality for Roma Through Enhanced Legal Access	–	–	(96,006)	37,936	(58,070)
	(Bulgaria & Croatia)
	European Commission	–	–	(96,006)	37,936	(58,070)
MARIO	Minorities, Accountability, Rights, Independence &	–	892,569	–	(–)	892,569
	Organisational Development
	European Commission	–	892,569	–	(–)	892,569
REILA	Roma Equality through Increased Legal Access	95,109	–	(56,039)	(39,070)	(–)
	European Commission	95,109	–	(56,039)	(39,070)	–
REP22	Roma Employment Opportunities Programme	–	62,380	–	–	62,380
	Conrad N. Hilton Foundation	–	62,380	–	–	62,380
THS21	Learning & Collaborating on Countering Hate Speech in Turkey	57,602	–	(48,251)	3,542	12,893
	& New EU State
	European Commission	57,602	–	(48,251)	3,542	12,893
PRESS	Promote Roma Equality in Slovenia and Slovakia	157,087	–	(70,533)	–	86,554
	European Commission	157,087	–	(70,533)	–	86,554
TUR21	MARC -Turk Minorities, Accountability, Rights, Collaboration	86,747	131,881	(115,010)	–	103,617
	European Commission	86,747	131,881	(115,010)	–	103,617
NRD	Supporting Religious Pluralism & Respect for Freedom	(51,098)	555,032	(507,711)	–	(3,776)
	of Religion/Belief In South Asia
	Norad	(51,098)	555,032	(507,711)	–	3,776
	Sub Total Europe/CIS Region	345,446	1,796,017	(915,611)	2,408	1,228,260

40

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 15: Movement in funds

	For year ended 31 December 2022	Start of the	Incoming	Outgoing	Transfers	End of year
		year	resources	resources	Incl MRG
					Match
					Funding
		£	£	£	£	£
ASIA & PACIFIC REGION:
SA1	Protecting the Rights of Religious Minorities	–	20,563	(59,073)	38,510
	European Commission	–	20,563	(59,073)	38,510
CR2	Freedom of Religion or Belief for Inclusive, Interdependent	–	181,616	(114,365)	(67,251)	(–)
	& Diverse Societies
	UKaidDirect via Institute of Development Studies	–	181,616	(114,365)	(67,251)	(–)
THAU21	Inclusive Peace-building in Thailand’s Southern Border Provinces	203,475	–	(172,657)	–	30,818
	European Commission	203,475	–	(172,657)	–	30,818
CJSA	Enhance Accountability and the Rule of Law in South Asia	–	403,938	(82,717)	–	321,221
	Open Society Institute (OSI)	–	400,460	(79,239)	–	321,221
	Global Dialogue	–	3,478	(3,478)	–	0
IND21	Safeguarding Tribal Rights in Extractive Industries Operating	138,552	–	(41,409)	–	97,143
	in India
	European Commission	138,552	–	(41,409)	–	97,143
	Sub total/Asia & Pacifc Region	342,027	606,117	(470,221)	(28,741)	449,182

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 15: Movement in funds

	For year ended 31 December 2022	Start of the	Incoming	Outgoing	Transfers		End of year
		year	resources	resources	Incl MRG
					Match
					Funding
		£	£	£	£		£
LATIN AMERICA:
PROM22	The Promised Land: Law, Land Restitution and Indigenous	–	117,853	(22,250)		–	95,603
	Communities in Colombia
	European Commission - Research Agency	–	117,853	(22,250)		–	95,603
	Sub total/Latin America Region	–	117,853	(22,250)		–	95,603

41

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 15: Movement in funds

	For year ended 31 December 2022	Start of the	Incoming	Outgoing	Transfers	End of year
		year	resources	resources	Incl MRG
					Match
					Funding
		£	£	£	£	£
LEGAL EMPOWERMENTS & STRATEGIC LITIGATION:
LG13	From Action to Equal Rights for Roma	–	–	(9,125)	9,125	(–)
	European Commission via Sonce	–	–	(9,125)	9,125	(–)
LG14	Ending Slavery in Mauritania	24,684	9,467	(75,235)	–	(41,085)
	European Commission	24,684	9,467	(75,235)	–	(41,085)
LG15	Justice for Haratine Women & Children	417	–	–	(417)	–
	OHCHR- UN Voluntary Trust Fund on Contemporary Forms of Slavery	417	–	–	(417)	–
LG16	Contemporary Forms of Slavery - Road to Recovery	–	20,328	(31,067)	–	(10,739)
	UN Voluntary Trust Fund	–	20,328	(31,067)	–	(10,739)
LG17	Cultivating Routes to Freedom: Growing a Movement for	–	36,425	(11,700)	–	24,725
	Slavery Survivors’ Rights
	Anti-Slavery International	–	36,425	(11,700)	–	24,725
UJ21	Bambuti Case	–	–	(103,105)	103,105	–
	Minority Rights Group: Core Funded	–	–	(103,105)	103,105	–
	Sub total/Legal empowerments & Strategic Litigation	25,101	66,219	(230,232)	111,813	(27,100)
		£	£	£	£	£
Z. OTHER	VARIOUS CHARITABLE ACTIVITIES
DIS21	Intersectional Minority and Disability Rights Advocacy	–	–	(114,056)	114,056	0
	Minority Rights Group - Core Funded (Sida Grant)	–	–	(114,056)	114,056	(–)
AFGA21	Support for Afghan Defenders	–	9,367	(32,601)	23,234	–
UCS21	Identifying Sub-Saharan African Historically Underserved	–	–	(13,787)	13,787	(–)
	Traditional Communities in Somalia
YorkB	Intersection of Racial, Disability and Gender Discrimination	–	6,290.43	(4,083.47)	(2,207)
	during Health Emergencies in Brazil
Meta22	Roundtables - Engaging Under-represented Groups & Communities	–	45,636	(41,463)	(4,173)
	Other (RW2, SWIK20)	–	(921.97)	–	921.97	–
	Sub total/Other	–	60,371	(205,991)	145,619	(–)

42

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 15: Movement in funds

For year ended 31 December 2022	Start of the	Incoming	Outgoing	Transfers	End of year
	year	resources	resources	Incl MRG
				Match
				Funding
	£	£	£	£	£
RESTRICTED FUNDS:
Africa	455,479	1,526,377	(1,658,786)	59,343	382,413
Middle East & North Africa	197,781	421,541	(534,339)	26,914	111,897
Europe/CIS Region	345,446	1,796,017	(915,611)	2,408	1,228,260
Asia & Pacifc Region	342,027	606,117	(470,221)	(28,741)	449,182
Strategic Communication	–	117,853	(22,250)	–	95,603
Legal Empowerment & Strategic Litigation	25,101	66,219	(230,232)	111,813	(27,100)
Other Charitable Activities	–	60,371	(205,991)	145,619	(–)
Total Restricted Funds	1,365,835	4,594,495	(4,037,431)	317,356	2,240,255
Unrealised foreign exchange differences	(63,143)	–	14,848	–	(48,295)
Total Restricted Funds	1,302,692	4,594,495	(4,022,583)	317,356	2,191,960
UNRESTRICTED FUNDS:
Revaluation reserve	184,242	–	(43,802)	–	140,441
Pension provision	(19,271)	–	8,421	–	(10,850)
General fund	682,596	1,470,037	(1,336,995)	(317,356)	498,283
Total unrestricted funds	847,568	1,470,037	(1,372,376)	(317,356)	627,874
Total funds	2,150,260	6,064,532	(5,394,959)	–	2,819,834

The total fund is positive where the grant received is more than the amount spent up to the year end. The carried forward balances are spent on the grant activities in subsequent years. The fund balance is negative where the amount spent in the year end exceeds the grant received. The carried forward balances are reimbursed from payments from donors in subsequent years.

43

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 16: MRG Income & Expenditure 2022 by Results

MRG Income & Expenditure 2022 by Results	MRG Income & Expenditure 2022 by Results	Income	Expenses	Partners	Total
				Expenses	Expenditure
		£	£	£	£
16	PROGRAMME GRANTS, DONATIONS AND ACTIVITIES	1,443,176	(655,062)	(87,909)	(742,971)
	Policy, Advocacy & Communications	3,582	(381,316)	–	(381,316)
	Other	18,251	-	–	–
	Investment income	7,136	-	–	–
	Fundraising	–	(204,287)	–	(204,287)
	Management, Finance, Administration, IT. Premises and Other Overheads	(2,107)	(400,122)	–	(400,122)
	Less: Operating costs recovery	–	–	–	–
	Management, Finance, Administration, IT. Premises and Other Overheads	–	400,122	–	400,122
	PROGRAMME GRANTS, DONATIONS AND ACTIVITIES	1,470,037	(1,240,665)	(87,909)	(1,328,574)
Result 1: Civil Society Organisations and activists representing or defending the rights of		minorities and indigenous peoples		are better equipped to
advocate for rights protection through legal and policy infuencing. Social and cultural mechanisms
CSHR1	Minority Equal Protection Initiative	62,382	(62,209)	(25,045)	(87,254)
DFDC	Networks for Peace	104,713	(123,264)	(63,781)	(187,046)
EGY20	Empowering Egyptian Civil Society to Promote the Rights of Discriminated Religious &	(630)	(105,194)	(31,834)	(137,029)
	Ethnic Minorities
Ere21	Equality for Roma Through Enhanced Legal Access (Bulgaria & Croatia)	–	(36,469)	(59,537)	(96,006)
NRD	Supporting Religious Pluralism & Respect for Freedom of Religion/Belief In South Asia	555,032	(263,900)	(243,811)	(507,711)
REILA	Roma Equality through Increased Legal Access	–	(47,546)	(8,493)	(56,039)
THAI21	Inclusive Peacebuilding in Thailand’s Southern Border Provinces	–	(55,173)	(117,485)	(172,657)
THS21	Learning & Collaborating on Countering Hate Speech in Turkey & New EU State	–	(35,475)	(12,776)	(48,251)
TU1	For the Consolidation of the Capacity of the Civilian Society in Tunisia	2,350	(11,673)	–	(11,673)
TUI20	All4All: Pour le droit à la Différence et l´Elimination de toutes les formes de	58,323	(88,259)	(59,741)	(148,000)
	Discrimination in Tunisie
TUI22	All4All Phase 2	299,115	(60,367)	(90,016)	(150,383)
TUR21	MARC -Turk Minorities, Accountability, Rights, Collaboration	131,881	(110,411)	(4,599)	(115,010)
WELT21	Sostalgia - The Impacts of Environmental Change on Mental Health	67,924	(53,527)	(47,594)	(101,121)
	Sub-total	1,281,091	(1,053,468)	(764,712)	(1,818,180)

44

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Result 2: Journalists, media and opinion formers display a better understanding of religious and ethnic persecution and patterns of exclusion and marginalisation

DJA23	Contering Online Anti-gypsysm and Cyberhate	151,498	(2,654)	(19,408)	(22,062)
EMM22	Development Journalism Award (Dutch)	2,657	–	–	–
EMMAP	Engaging Media & Minorities to Act for Peace-building	312,221	(40,807)	(71,892)	(112,699)
PROM22	The Promised Land: Law, Land Restitution and Indigenous Communities in Colombia	117,853	(22,250)	–	(22,250)
	Sub-total	584,229	(65,711)	(91,300)	(157,011)

Result 3: Increased recognition of, and commitment to addressing, religious and ethnic persecution, marginalisation and exclusion by relevant decisionmakers, duty bearers and key influencers

CJSA	Enhance Accountability and the Rule of Law in South Asia	403,938	(75,392)	(7,325)	(82,717)
IR5	Furthest Behind First	166,111	(142,720)	(60,771)	(203,492)
KEN	Amplifying Voices of Indigenous Human Rights Defenders	97,356	(24,338)	(62,682)	(87,021)
SA1	Protecting the Rights of Religious Minorities	20,563	(53,919)	(5,154)	(59,073)
UJ21	Bambuti Case	–	(72,291)	(30,813)	(103,105)
	Sub-total	687,968	(368,661)	(166,746)	(535,407)

Result 4: Improved governance environments to improve the participation of minorities & indigenous peoples in decision-making

CR2	Freedom of Religion or Belief for Inclusive, Interdependent & Diverse Societies	181,616	(77,128)	(37,238)	(114,365)
Gates22	Improve Polio Coverage Through IDP Inclusion in Banadir (Somalia)	341,308	(28,477)	(100,350)	128,827
LG13	From Action to Equal Rights for Roma	–	(7,746)	(1,379)	(9,125)
LG14	Ending Slavery in Mauritania	9,467	(32,281)	(42,955)	(75,235)
LG15	Justice for Haratine Women & Children	–	–	–	–
LG16	Contemporary Forms of Slavery – Road to Recovery	20,328	(16,828)	(14,239)	(31,067)
LG17	Cultivating Routes to Freedom: Growing a Movement for Slavery Survivors’ Rights	36,425	(6,879)	(4,821)	(11,700)
LR1	Empowering Indigenous Land Rights Defenders to Prevent Climate Change	–	(131,343)	(53,230)	(184,573)
MARIO	Minorities, Accountability, Rights, Independence & Organisational Development	892,569	–	–	–
PRESS	Promote Roma Equality in Slovenia and Slovakia	–	(13,365)	(57,168)	(70,533)
USMOG	Somalia Minority and Marginalised Fellows Programme	97,193	(28,999)	(85,200)	(114,199)
	Sub-total	1,578,905	(343,044)	(396,581)	(739,625)

45

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Result 5: Improved development opportunities for highly marginalised communities

DIS21	Intersectional Minority and Disability Rights Advocacy	–	(58,555)	(55,502)	(114,056)
DIVE21	Diversity - Impact on Vaccine Equality	–	(22,282)	(30,526)	(52,808)
FIN	From Disparity to Dignity: Realising Indigenous and Minority Rights in Development	–	(92,807)	(88,878)	(181,685)
FIN22	Realising Rights for All: Tackling the Structural Drivers of Economic, Social and Cultural	321,128	(61,608)	(197,137)	(258,745)
	Rights Deprivations Facing Marginalised Groups
IND21	Safeguarding Tribal Rights in Extractive Industries Operating in India	–	(41,409)	–	(41,409)
REP22	Roma Employment Opportunities Programme	62,380	–	–	–
SWIS21	Minority Inclusion and Accountability to Affected Populations in Somalia	18,423	(20,535)	(26,035)	(46,571)
Z.OTHER	Various Charitable Activities	60,371	(32,038)	(59,897)	(91,934)
	Sub-total	462,303	(329,233)	(457,975)	(787,208)
	Results 1-5	4,594,495	(2,160,117)	(1,877,314)	(4,037,431)
	TOTAL ACTIVITY	6,064,532	(3,400,782)	(1,965,223)	(5,366,005)

46

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group (Limited by guarantee): Notes to the financial statements (continued) – Note 17: Co-financing arrangements

Nearly all MRG projects require co-financing to be provided from other/secondary sources including MRG’s own core funding. Sida and Norway MFA provide the bulk of this core funding and are used to co-finance our projects. However, there is a limited number of cases where a set of activities are shared by two or more projects: this is treated as co-financing by a project of another with the approval of the primary funder. The table below shows the confirmed co-financing for 2022.

Cross-project Match Funding 2022						Codes of Match-funded	Codes of Match-funded	Codes of Match-funded	projects
Comment	CODE	EGY20	IR5	Ken	LG14	LR1	NRD	SA1	TU1	Reila	Erela	TFD23	THAI22
CR2 provides small CF for NRD	CR2
EGY20 provides some CF for NOR	EGY20
Fin1 provides some CF for Kenya, IR5. NRD	Fin1
LG12 USAID provides CF for LG14	LG12
LR1 provides some CF for IA5	LR1
NRD provides some CF for EG20, SA1. THAI22	NRD
RW2 provides some CF for IA4	RW2
TUI20 Dutch provides CF for TU1 EU	TUI20
SA 1 provides some CF for NOR	SA1
MRGE Partners PRAXIX and others
EU Thailand	THAI22
TUI22 Dutch provides some CF to TFD23	TUI22
Fin22 provides come CF to NRD	FIN22
Sida funded re Disability work	DIS21
IR5 Irish Aid	IR5

47

ANNUAL REPORT & AUDITED ACCOUNTS 2022

REPORT OF THE COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022

Company / Charity details

The organization is a charitable company limited by guarantee, incorporated on 11 February 1981 and registered as a charity on 11 May 1981.

Honorary officers Anastasia Crickley, Chair Bill Samuel, Treasurer Joshua Castellino, Secretary

Members of the Council/Trustees

Governing document

The Council of Management who served during the year and up to the date of this report were as follows:

The articles of association, amended on 14 October 2011, establish the objects and powers of the charitable company and how it is governed.

Alice Astor

José Antonio Guevara-Bermudez Anastasia Crickley (Chair) Joe Frans Pratima Gurung Victoria Hoskins Mahdis Keshavarz George Ngwane Bill Samuel (Treasurer) Astrid Thors Meena Varma

Summary of investment powers The governing document gives Minority Rights Group power to invest funds not immediately required for the charity’s purposes.

Company number 1544957

Charity number 282305

Principal staff

Joshua Castellino, Executive Director/ Company Secretary Claire Thomas, Deputy Director (Co-Executive Director from 1st March 2023) Carl Soderbergh, Director of Policy & Advocacy Berihu Mohammed, Director of Finance, Administration & IT Cecile Clerc, Director of Development & Partnerships

Registered office and Operational address 54 Commercial Street, London E1 6LT

Bankers

NatWest, 38 Strand, London, WC2H 5JB

Solicitors

Bates, Wells and Braithwaite, 10 Queen Street, London ECAR 1BE

Auditors

Moore Kingston Smith LLP, 9 Appold Street, London EC2A 2AP

48

ANNUAL REPORT & AUDITED ACCOUNTS 2022

Minority Rights Group International 54 Commercial Street, London E1 6LT, United Kingdom Tel [phone] Fax [phone] Email [e-mail] Website www.minorityrights.org

Visit the website www.minorityrights.org for multimedia content about minorities and indigenous peoples around the world.