Ooojsign Erbvebpe IO". CE01287E.EO8F45D7-819twt)03E3C04FE Amnestylnternational Charity (o tompony limitedby guoronteej Reportand financialstatementsforthe year ended 31 December 2021 Compony No.. 2007475 Chority No.. 294230 •AB016FH6¥ 2PJ09ttD22 COMPANIES HOUSE A73 #108 DtstyJ&gn Envdope ID." CEOl287E￿aBF4￿JY419[￿t￿J3E2cOlFE Amnesty International Charity focomponylimited by goJomnt&J Contents Section Legal and Adrninistratfve details........._._....._..........._......_._...._......_..__._.._.......-._....._........._................._.............. Trustees. Report..... IndependentAuditor's RepsYt.._.__.._ Statement ofFinancialAcDvities_ .14 Balance Sheet................_.....................__..........._......._..._.............__._...._._._._...__.-................_..........._...._................15 Cash Flow StatemeTrt.....-.............._.._.__....._. -.16 Notesto the Financial Statements...._.......... -.17 D0￿S￿jn En%*tope D.. CEo1267E&CeF4507-819D47L￿3E3cOlFE Amnesty International Charity iocomponyliTryted byguorortteej Legal and Administrative details DIrert￿ lard Tnsteesl: Varw AnaTrJ laFvrAnW IO£rober 20111 Rosie Ch7pman Melwn Cdernanlreyg￿13l t*cember20211 Susanwallcraftlthairl Patnoa IOct(thr 20211 mpamy SÈuetary.' Sarah BLS2ardlappcinted 9 Jdy 2021 res18r￿d 17January 20221 HelenGits￿ laFpranred 9 July20ZI resig￿1 12 JaThMry 2022 Kate Lo8anlresigrted9 July20211 Ret￿Cajeffe11es law(¥nted ￿ 12 May20221 Adlress and Rqi5ttred Olfi¢e'. l Eas1￿street Company Re￿$tratit* Nthiber )7475 tharlty Re8lstraWw Nwnber 2942>J Oateol 7 Aprfl 1986 Ctynpavy limited Lryguarantee.¥rith 3rriclesclasxo311CrfL Sdk*oYs: Bates WÈ115 & Braithwaite LLP 10 Q￿en Street Place EC4R JOE Ba￿ets. HSBC83nkplc 74G£6well Road ECIV 70A (IOAfe U.L LLP 55 LuO8ate Hill Lts)Ic¥b EC4M ?JW Dti(L&gn ID.. CEol287E￿I)BF45D7414tsF7￿3E3Cts4FE Amnesty International Charity iocomponylimited bygtsomnteej Trustee5' Report for the year ended 31 December 2021 The TruMees. who are also the Directors of the Charity. present their annual rep)rt on the affairs of the Charty, together with the financial 5rateft*nts and auditors. reporifof the ye¥ ended 31 Decenthr2021. l. Structure, Governan￿ and ManageTr*nt 1.1 Relationship with Amnesty Intemational Amnesty International lor Arnnestyl is an unincorporated. global Ththe￿nt. thich has as its objective -securing the obsÈrvarbce of the provisionsofthe univer￿ Declaration ofHuman R¥hts andother human riehtsin5trument5throuEhout the I￿r1d-. Amnesty Internationol Charity (the ChariVI was incorporated on 7 April 1986 to undertake charitable hurnan riBhts actfvities on behalf of the global ftThierÉnt. The go4ernin8 docuff*nts of the Charity are itsArticlesof Association. In June 2012. Arnnesty Internat￿nal Lirrrited l-AIL-l. the principal operating entytyfor Arnnestws International Secretsrlat I-IS~l. was •pointed as the sole member of the Charty. The Ch¥ity is a subsidiary of AIL Wd fiorn 2013 has been consolidated into the Group accounts of AIL. 1.2 Governance and Management The Charity is a company limited by guarantee and does not ha¥e share capital. The Trustees ale app)inted by AIL inconsult3tion with the exTstin8Trustees.To ensure iThdependence,the Charity'sArticles of A550ciation prohibit a director, officer, or executNe of AIL fTom serving as a Trustee. Followng a skills audit in 2019 tsvo Trustees with eXper￿nCe of charity finance. audit and tax matters **re recruTted and 3ppointed in 2021. New Trustees reteive an inductiork shortty after their appoIn￿nt. coverin8 3 8eneral overview of the organization and adnwnistrative derails,. fiduciary. legal and staturory res￿)nSIbl11￿e% fIn￿CeS.. risk and the Charity's relationship with AIL and the Amnesty movern*nt. The Trustees have responsbility for the oversi8ht of the Charity. The Uurity carries ¢￿t its charitable activtties primari by way of Brant fundinB. Any conflicts of interest ari5in8 Out of the Charity's 8overnance srructure are rnana8ed by the Trustees accordance with the Charity's conflict management Processesand the ChaTity'S artic les of aswciaiion. The Trusiees exercise 5upervisKJn and control 0¥￿ grant funding and have pr¢￿ed￿reS In place to ensure that they take dÈ£i5ion5 independènly, acting in the best interests of the ChaTity and that the ChariWs fund5 are applied exclu5tvelyfor its charitable purp)se5. The Finance & Audii COM￿te* is an advisory subcommittee of AIL and the (tharrty. This Ctsrnrrittee providesthe Charitywith over5i8ht of. and adviceon. finance, risk and aL￿1t matters. Atthe end of 2021 the TfU5tees held their annual eoard effectiveness reviewdixussion dr3wfig upofi the results of trustee survey.Trustses commented on a continued good level of effectiveness. including a suc£essfulTrustee recruitment exercisewhich had ie5utted in a ffK>re d*verse Board and a 5rTh)oth transition in the chair role. Identyfied areas for further improverr*nt includedlil commiiting ffx)re tin* for equality. diversity and inclusion training. reflectyon and improverrent ill bewg nKre woactivety engaged with the Finance and Audii Committee- and iiil bullding on the Ot￿&￿ Envelope ID. CEo1287E￿o8F4SD741￿)F7￿3E3co4FE Amnesty International Charity focomponylimited by9uomnteeJ wo¥k carriedout in 2021 to further improve work planftin& agenda setting and understsnding of AIL policies and processesto ensure the best Use is made of Trustees time. skills and attributes. A Grant Menh)randum of Understanding Imou) beiween the Charity and AIL sets out how the Charity receives assurance fromAILthar fundsare used appropriaielyand in line vAth the Charity's purwses. The hAoUalsoclèrifie5AIL's responsibility to ensure all safeguarding measures are in place all of the Charivs funded projects, wth AIL'S Head of Safeguarding Pfovidingan annual Tewrtof any cases of concern. The Charity a5pire5 to rneet the Charity Go¥erThance Code. Trustees re¥ie*dthe ChariVs governancearrangements against the Code during2021 and found overall AICS 8overnance arrangements Stsnd upwell when a$5essed against the Code's seven principlesand recon)Y*ndeé practice. The Board identified aieas to Ènhance Jdhere￿e tothe Code. The biE8est aTea related to Equality. Oiver5tyaThd InClus￿n so that the Charity AIC rr*ets the new recommet)daiions that were included in the updatrd Codè published in DecembeT 2020.These iecorTKrEndation5 relate to identifying Ars currenlunder5tandin& settin8 clear plans and targets. measuring against them. and publishingthe results. The Charity is gettin8 spetialist support from AILto asyst ￿ thi5 w)rk. The second area relates setting out AIC'S policy re8arding sofeguardin8 lone already exists forAIL and th¢5 is underway). 2. Obiertives and Activities The Charivs objects are based on the Charity ComNAssion's ftk)del obiett for the advancement of Hurnan Rights, as follow5- Hawng regard to the Statute for the beintof Amnesty Intèrnational. the objetts lor the Charity t5 established are to pro￿K>te hUr￿7n rights las set out in the Universal Declaration of Human Rights and subsequeni Unlted Nations conventions and de£lèrationsl throv8h0￿ the ￿r1d by all or any of the followng rt*ans'. Monitoring abuses of human rights Obtaining redressforthe Vittin￿ of human rights abuse Relieving need a￿on£ the ¥rictims of human rights abuse Research into human rights issues Providingtechnical advice to eovernnETht and otherson hurnan ri8hts matters Contr4bvting to the x)und adrrinistration of human rights law Comn*nting on proposed humaN rights ￿•$13￿0￿ Raislng awareness of h￿r￿n ri8hts issues PrOn￿tIng public support for human rights Pron￿ting respecifor human rights ar￿Tr8 indivHluals and corporations International advocacy of hurnan rights Eliminaiing infringernents of huirwn righ￿ includinE Without liffitstson procvringthe abolition of torture. extrajud￿131 execution and diuppearance. The Charity primarily tarriesout its charitsble acrivities byway olgrant funding. In 2021.the CharityTrustees made grant 8wards to AILfollowing conyderation of 5everallactOTS including the two Organisat￿n5' shared objective5; AIL'S proventrack record of deliveringhuman rights projects. the likefy expectstK)n ol donors and the origins of the Charity as part of the wider Amnesty InteTnational rr￿ve￿*nL specificgrant dvtdids ¥￿￿1.￿ n)ade in èccordancevAth the terff of the Mou. tlocu&gn Envelope ID." CE01287E.EOBF45D741gtWLb)￿O4FE Amnesty International Charity iocomponylimrted by gtsoronteej 3. Public Benefit In settingthe Charity's objectives and planning the Charity's actNities. the Tfvstees have 8iven careful consideration to tht Charity Comnlssion's general widance on public benefit tequirert*nt under the Charities Act 2011. The Trustees always ensure that the activities undertaken by the Charity further charitable objects and aims. The Charities Act 2011 makes proviyon for the advanctrnentof human rights as acharitsble purpose. The Ch¥ity's purposes. and the 3ctNltie5 that flow from them are *i8ned to those summ¥ised in Ihe Ch¥ity CoinrT¥syon'5 guidance publication -RR12 - The Prorntion of Human Rights-. 4. Principal Risks and Uncertainties The management ol the Charl￿S actithties and the execution of the Charrt(s strategy are subject to a number of risks. The Charivs risk re8lSter is reviewed and discussed by the Trusiees at its ffÉetin85 throughout the year. Risks fac¢n8 the organisation are identified and docurrEnted in the risk register. The Trustees ensurethat lor each risk.. rnitiEation procedvresare developed.. responsibilities for irrylementstion and revieware assigned- and the status is m￿ltOred on¥ regU￿r and basi The top risk areas in 2021 were assessed as the folov4ing: Cothd-19 The Q)vid-19 pandemt continued to severety irryact many bcal econorrdes arourbd the 6k)be in 2021. Measures tsken to contain the spread ol the virus. including domestic and international travel bans. quarantines. social dist3ncln& and closures of non-esseniial services have tri88ered signilicant di5ruptionsto buynesses wldwide, resultsng tn an econornic slowdown. Many ol these n*asures have been PrO￿Sed and implemented wthout full consideration of the potential consequences on the ertjoyff*nt of human riÈhts by èll, whether infetted. al risk or im the vAder population. As the Charity has no staff and conducts its activitlesihrovgh grani funding it has noi been directly affected butthere is a risk AIL'S ability to deliver services to the Charity at a satisFactory level and execute the projects grafit funded by the Charity will be imwcted. Yo mitigate this the Trustees rtKsnitor and re￿eWAIL'S proiect rnanagernent processes and reports and release grant payments in tranches. R¢putati•nal Reputational damage to the Charty may arise from a0￿lse pubkity for a nun*er of reasons. including errorsor bias in reseèrch rep(￿ts, wordecision-mèking or rrmxonduct by the Trustees. Inw)￿e￿ni0f rekulator50r actions taken by other parts of the Amnesty International rr￿vemenE including the staff and officers of the IS. To mitigate this. the Trustees monitor and review AIL'S project management processes and reports. ensure good eovernance practices in accordanie with the Charity Governance Code and rnaintrin regukr comnwnicatwjn Channe￿ wth AIL and the broèdef Amnesty mtsvevr£nt. Firhinoal risk Oue to the unpredictable n*ure of the Charitrfs Inc(#￿e, the Trustèes ¢oft%der a priftcipal risk to be the N)ssibility ol commitrrÉnts exceeding incon*. To mitigate this. the Trustees rnaintsin an appropriate level of free reser¥es and agree ny future grants based OTh prudentfinancial forecasts and tranched paynEnts. AIL Flnanoal risk AIL Is dependent upon voluntary income trom other Amnesty International rr*rrt)er entities and Irom thlrd party donors to fund core humèn rights work. It is exposed to risks around ligvidity and failure to mèintain financial viability. This has potential to affect AIL'S ability to senrice the Charity and cause the failure of delivery of projects fuTrded by the Ch3rty. Mitigations by AIL include rts￿St financial wM)dÈllinL detailed tash monagernÈnt. reviÈwinethè assessment m@ehanism to seek to ￿￿t18ate the impacis of struciural income uncertainty, creating additionzl contingency wiihin the budget and DocJJ&w Envelope ID.. cE01287E.EOBF4507-81WICMI￿FE Amnesty International Charity lo componylimited by9uomnfeel considering cost reduction pr(*ranNres. The Charrty will continue to ck)se￿ nThJnitor the ff1t¥at￿S being irn￿emeDted by AIL. Frwd rlsk There isa risk thatfunds granted toAIL maybe spent fraudulenuy. vr*aninÈless funds are spenton the Charity's charltab objectives. This is mitigated by the Charity re4uiring AIL io resouice an internal audft fUnct￿In coveringthe operation5 01 the Inrernational Secretariat and its Finance & Audit Convnittee rrfJnitorin8 and reviewng AIL'5 politle5 ènd procedures that are designed to protect 3gain5t fraud the organi5ation's o¥eiall Iraud resilience strategy. to ensure these are applied io the Charity's Xtivtknes as *¢ll. 5. Achievements and Performance In the year to 31 December 2021, the Charity made trants 01 £2.645.0[￿ to support specific human rights actNlties conducted by AIL12020.. £1.46S.0001. In addition, the Chariry incurred directcosts of £127.00012020.. £127.0001. In 2021, the Charity provided full oi partial grant funding for 23 AIL projects across different reEions which aimed to empower people and comrnunities wth knO%￿edge aboul human rights. and ￿￿)rk wth themto build soc¢eties that respect rights at all ￿Ve15{2010'. 17 syolectsl. These projects. 11 of were a150 funded in 2020. strive to *h*vethe following outcomes.. Those defendiThghuman rights are safe and supwrted.. People know their rights and are empowered to claim them: and People can claimtheirrights to 5pe4k OUL or￿nIZe and challenge injustice. AIL provldes regular financial reports to the Tntstees on the proiects furtded bythe Charl￿$ Krant> Soft* exarry)les of projectsand the a£h￿vements are-. The Protealng Earth DeferKlers at Risk woiect is a continuing project from 2020 an(15eeks to enhance the legitirnacy and protectw)n of Territorial, Land 4nd En¥ironrnÈntsl Rights Deienders in Mexico. Coknmbia. Peru. Paraguay. Guatemala, H￿d￿ra$. Chile and Brazil so people5 and communities can enjoy their economic, social and cuhural rights ènd have the spate to wonTh)te akernatwes to the current econornic n)xlel. During 2021. followng activities ￿ mark the 5th anniversaryof the murderolthe human ri8htsdefenJer Berta c￿ere5,a iourt in Htsnduras found David Castillo. the for￿￿ manager of the conwny Desarr￿105 EneTgéticos and the person in charge of the Aeua Zarca hydrcelectric project. guilty of partitipating in her murder. After Amnesty International launched a press re￿ase in December 2021. declarin8 the ei8ht Guapinol envirorbTrentsl defenders Prisoners of Conscience and demaThding their unconditional and imrr*dote release. the presidÈnt of Honduras condemned the crirrinaliiation of human r￿h1$ defenders in the country 3nd demanded the re￿aSe of the Guapinol defenders,menrioninB Amnesty Interll¥ion31's in his retwks. The Distrimlnation Against Minorities in MY￿MIr project is a continuing Project fun¢*d in 2020 and focusses on discrimination faced by the Rohingya in Myanmèr. As a resultof rhe pressure apF4ied byAmDe5ty Inteinational and othereivil Society organi5ationx the UN General Assembly adopted a resoluti￿ £Onden￿lng the tsseof lethal force and wolence in thecountry. countriesalg) imposed iafgetedfinancialsanctions a8ainst senior rymlitarv oflicials of Myanrnar suspected of responybility ft>r crirrE5 under international lawand seriousviolations. On 30 April 2021. the UN Security Countil ethoed thÈ Call of Anw)esty International uf￿ng the ASEAN to name an envoy to address the Myanmar crisis and implement its Five Point Con5ensuson iMr￿diatelY ending violence. initiating dialoweanKJnE all parties. accepting aid. arbd appointinea specièl ASEANenvoy to visit the country vmthout delay. Amesty also hi8hli8hted how the militarrfs airstfikes and shelling of areas in the ethnK 5tate5 impatt the people Iwing theie and how people in these areas ￿re forced to fleetheir ho￿$ and depri*d of health care. adequate food. shelter. and other ba￿t necessities. Strengthening Crimlnal Justice Systems in the Southern Afri￿ De¥elopment C￿My￿￿ty ISADCI ¥teEion is new project funded in 2021 and seeks to Strengthen the crirrmnal justice sV5tÈm throu8h the improvemÈnt of investi￿￿tion. prosecutKbn and adjudicatKin skilL% focusing N•In￿ on fair treatment for accused persons on pre- DwAJSvJn EnvelDpe ID." CE01287E4C8F45D7-819W[￿E3co4FE Amnestylnternational Charity locornponylimited by guuronteej trial detention in Madagascar. and access to justice for people with albillism in hlala¥M. In 2021 activities were directeLI towards those atrisk of becon*ngvirtirrtsof the crirrinalitation of Fx)vertyduring the Covid-19 pandemic. Including enhancing access to justKe and health servKes for pfe-tyial detainee5, advocatin8 for the éecon8e5tion of prisons in the context of Covi¢J and raiyng awareqess on the impact of Covid-19 on pre-trial detainees. Kev (Kjtcomes include il a commitment by the Malawan Ministry of Justice, Foreign Affairs and Gender. Cornmunity DeveloprneTht and Social Weffare to Charyv￿jn calls for regional collaboratKm on enSUTifb8 ￿CesS to justice for persons to albinisrn during Malaw4'5 tenure a5 Chair of SAOC in 2021122.. ill increased r*e of detainee vaccination ratesat Antrnarbarivo Pfison in Mada83￿al and provision of PPE and sanitsry products forover 2,000 detainees at n¥0 Malagasy priso￿5_ The Human Righ15 Edu(Jtion Ar￿ern¥ MNfdle ￿ and NorthAfrira projÈcti% a new projectfunded in 2021 and seeks to prom)te. protectand uphold human rights by providingeducation aThd svpport to enhance kThowledge. skills and attitudes based on hu￿0 T￿ht$ values. In 2021, 24 Human Rights Defenders158% female, 24% LGBTal+ and 36% youth belon8in8 to other rrinorifie% mainly ethnKI attended the Academv Activism programrre, %thich aims to enhance the 5kn1￿ of partKipants in desiKnin8 carr4)aigning and adv(>cacy initiatives io enable them to apI￿V them in their kKal Context mentoring and technical and financial support frorn Amnesty InternatioThal. More than 70%of HRD5 who were trainÈd in the fraft*%4y)rk of Academv Activism programN* i1rw￿￿tste￿ their intbatives over2021. dÈspite challenges posed byihe pandemic. 6. Plans for Future Periods In 2022.the Charity Tfustees wll consider further8rant proposals. grants as the Charity Trustees approve wll be in Ilne wth grant procedureswhichtake accountof best practiceaTrd regulatory guidance. In particulaf, the Charity *ill consider grants to AIL for coniinuing proiectssupported In 202135 the nature ol the projects and desiredoutcornes often Tequire asustsined attivtty overa nufflber of yearsand progresson many projects wa5 impacted by Covid.19 re5trictK)n5 a5 well a5 new additional projects assessed to be in line the Charl￿S objectives. There have been no significant changes to plans forfuture ￿r￿)dS3S a Tesult of Covid-19at presenl although Alccontinue to n￿nitOr the impact on AIL project5that are supported by 8rants ro see if fuThdin& needs to ￿ redirected. 7. Financial Review The results for the Charityshow net expendrture ofE961.OCKJ12020.' net experbditure of £IO,0001. This is due to an increase in Èrani payft*nts to AIL. The principal sources of funding for the Charity in 2021 **re legacies and the gr3nt Under Gift Aid from AIL. A5 at 31 December 2021. the Charity had net assets of £782,000131 Oecember 2020.. É1.743,0001 all of thich were uDrestricledfunds. Net cash outnow frcxn operaDng actwities for the year was £945.000131 Decerrter 2020 net oufflow.. £109,000). The Charity has£3sh atbank and hand and shori-terrnlnvest￿nts totsllin8£805.OOOas at 310ecemEer 2021131 December 2020: £1,750,000). Reserves policy The Charity 15 a grant-making organ￿atiOTh. 50 it ha5 no requirerrent for s1gn￿ant iesetve> A trrget level of reserves has been set at £38,000 to cover annual expet)diture outside of yani-giving actiwties and a contingency amunt lor unfoie5een costs requiredto be met dIreC￿Y by the Charity. Free reserves were £782,OOOon 31 De£erthr 2021131 December2020-. £1.743.(*)Jl.Thisis £744.000 higherthan tsrget DOCU&"￿ Envehipe ID. CEo1287E￿oBF45D7￿19W￿3cO4FE Amnesty International Charity (omrnponylimited byguofonteel The Trusiees anticipate that the excess of free reserves ￿111 be applied io charitable activi1￿$ through 8rants in 2022 and will be kept under reviewto ensure this tsreet level of re5er¥esis not exceeded. Investment poli In the Situation where it has signrficant fvnds. the Charity aim5 to invest SL*h funds in a prudent and ethical manner to enable funding of fulure activithes. During the year. afiycash not imn*diately required for operatHJnal was placed in money market deposit accountsto maxinN5e interesL Intere5tearnedwa5 in line with expectstion Going (oncern The Trustees have a5se55ed the Charit￿5 ability to continue as a going ¢oncern. The Trustees have considered several factois when forrt*nB their conclusion as to whether the use of the going concern bas15 is appropriate when preparine these financial statements including a reviewof updated forecasts to theend of 2023 and a consideration of key risk5, that could nÈ8ativèly affett the Chaiity totetherwith the levèlof frèe rese￿$held.Th￿ Charity Is forecasi to receive donations and legacies from mÈmbers of the public and Gift Aid grants from AIL in 2022 and 2023. In consideration ofthe committed expenditure of the Charity and tsreet free re*rve5. the Tru5¢ee5 believethat the Chaiity has adequate financial resources and Is well placed to manage business risks. The Trusiees have a reasonable expectstion that the Charity has adequate resources to continue in operational existence éor the fue5eeable futu￿. OL* tothe Charity'sfundine model the Trustees have determined thatCovKI-19*711 not impacton the availabilityof resourcesrequ¥edtocontinue inoperational ex*5tence for the foreseeable future. The Trustee5 believe that there are no rrk4tÈrial untertainties that tall into doubi the Charitrfs ability to continue. The accounts have therefore been prepared onthe basis thaE the Charity is a going concern. Fundralsing The Charity doe5 not undertake any publKfvndraisin8 athityes and solw not subscribedio any UK fundraisin8 Standards or scheft* forfundraisin8 re8Ulat￿n. 8. Auditors As far as each of the Trus￿e5 at the date of approval of this re￿)rt is aware, there is no re￿vant avdit information linformatiorb needed by the ChariWs auditor in Connection with preparing the audit report) ofwhich the Charivs audiior is unaware. Each Trustee has t3keTh all of the step5 that they 5hovld have taken a5 a Trustee in order to make themsefves a￿dre of any relevant audit information and to establish thatthe Charivs auditor is aware of that information. Crowe U.K. LLP ha5 indicated its wyllio8ness to be reapwinted as ststutory auditor for the nextfinanrial year. The reportto the Trustee5 ha5 been prepared in aCc￿￿Once the sperkil provisK)ns relating to companies subject to the small companies re8iff* within part 15 ofthe Companies Act I￿6. Statement of Trustees. responsibilities Trustees are rÈw%ble for preparifig the Report Ihe fiwcial sw£menis in xcordarKe with applicable law and regulations. Charity law re9uires theTrustees to prepare financ￿lstate￿*nts foreachtinancial perh)d in accordance with FRS 102.The Financial Reporting Standard applicable in the United Kingdorn and the Republie ol Irelanij and applicable law. Under charity Low the Trustees not approve the financrdl ststerT*fbt5 vnless they are satisfied that they we a true and fair view of the state of aff3i¥s of the Charity and of its net incomeleypendituie for thai period. In preparing these financial sr3temeThts, the Trustees arerequtred ￿.. se￿cl$y1￿ble accovntin£ polic*sand then apply ihem ¢onsistentty,' DouJ&"9n Envelo￿ ID.. ce01267e-E(￿4S07-o19f￿Do3E￿o1FE Amnesty International Charity117¢vrnpanylimiled by uyoronteej nN7ke Judg￿nts and estimates thai are reasonable and Pftsdent.. stste whether applicable accouThiing standards have teen fol￿￿d. subj.ect to any material departures disclosed and explained in the financial ststeffents- preparethefinancial strter￿nts on the8cMng concernbagsunless it is inappropriate to presurre that the Char will continue to operate. The Trusrees are responsible for kee￿n8 woper ¥tounting words that are sufficiènt to show and explain the Charity's transactions and disclose with reasonable accuracy at any the financial position of the Charity and enoble them to effisure that the financial staterrents comply with the Financial Rewrtingstandard 102 IFRS 1021.They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irre8ularities. The Trustees are reswnsible for the maintenance and tnte8rity of the corporate and hnancial information related to the Charity included on Amnesty Iniernaty"onal's websiie. Le8islaDon in the ikniied Kingdom governing the preparation ané dissemination of financial ststements may drfferfrom le8isLition in other jurisdKtion The Trustees. Report was appr¢)¥ed by the board of Trtsstees on 4 August 2022. and ts signed as authorised on its behalf by.. Susan Wallcraft Trustee l Eastoft Street london WCIX ODW io DocJJS¥n Envelope ID.. CE01287E4OBF4507419CkFifx)3E3 Amnesty International Charity focomponylimited by gutsronteej Independent Auditorfs Report to the Member of Amnesty International Charity Opinion We have audited the financial #aiements of Amesty InternaDonal Charity I'the charitsbk corrwany'l for the yeav ended 310ecember 2021 which cornprise Staterrent ol Financial Activitie5. Batsnce 5heeL Cashflow statement and notes to ihe financi31 statements. in£ludin8 Si8nifi£ant accounting polic*s. The financial reportin8 Ir3 rrE￿￿rk that has been applied in their preparatton 15 applicable law and Unrted KingdoMAccount￿q Stsndards. including Financial Reporting Standard 102 The Firtanci31 Reportin8 Standard applicablÈ in the UK and Rèwblit of Ireland (United Kingdom Generalty Accepted Accounting Practice). In oui opinion the financial staten*nts.' give a true and fair view ofthe stste of the charitsble companrfs affaifs as at 31 December2021 andof it5 incon and expenditure,for the year then ended- have been properlyprepared in accordance United Kingdom GeneraltyAccepted Accountingpractice., 3nd have been prepared inaccordancewith the requ&reff*ntsof ihe Companies Act2006 Basls foropinlon We conducteLI our audit in accordance with Internat￿nal Standaid5 on Auditing IUKI IISAS IUXII and applicable law. Our responsibilities under those standards are fvrther described in the Auditor's responsibilities for the audit of the financial ststements section of our repon. We are independent of the charitable corryany in accordance with the ethical requiren*Trts that are relevantto our audit ol the financial staten*nts in the UK, including the FRC'S Ethical Standard. and we have fulfil￿d our other ethical responsibilities in accordance wth these requireffents. We believe that the audr( evidence we hove obiained is sufficient and appropiiate to piovide a basis for our opinion. Condusions relatingtoBoinB tofft￿rn In auditin8 the financial 5ts1ernents. have concllhled that the trAJstee's use of the 8oin8 ¢on¢ern basis of accountin8 in the preparat￿rt of the financial statements is appTopriate. 8ased on the work we have Ferforrred. we have not identiFied any rnalerial vncertslnt￿5 TelatinK to events or conditiOIIS thai. individually or collecifvely, mèy cast Significant doubt on the charitsbbe cornpaThy's ability to continue as 3 goin8 concernfor a periodof at ￿35t t￿rIve ￿nthS from vthen the financial 5taterrents are authtsrisetl for issue. Our responsibilities and the responsibilities of the trustees respect to going concern are descriLEd in the relevant sections of this report. Othtr information The trustees are reswnsible for the other information contained within the annual report The other information comprises the information inclusJe4Y in the annual report. other than the linancial s¢aten*nts our auditor's report Ihereon.OuTopinion on the financial 5taterTEntsdoesnotcoverthe other information and. exceptto the extentotherwse explicitly stated our reporL do not express any form of assvrance conclusionthereon. Our responsibility is t(> read the other inlorrnotK)n and. in doing so. consider whÈther the other information is materiallv Inconsistent with the financial sts*ments of our knowledge obtsined in the audit or otherwise appears to be materially mis5tsted. If we identify such material inconsistencEs or apparent material rni55taternent5, ￿ Jre required to determine vthether this gives rise to a material misstatement in the financial ST3terwnts themselves. If. based on the work we have performed. we conclude ihat there is a ma￿rIal misstaten*nt of this other information. we are required to report that fatt. We have nothing to reportin this regard_ Oplnlons on other m•terspres¢rthd by thecompanies Aa 1006 In our opinion based on the work undertaken in the course of our audit the information gbven in the trustees. report vthich includes the di￿(10￿5. rerxyt prepared for the purposes of corryafiy law,for theffinancialyearétsr vthich thefinancrdl staten*mts aTe prepared isconsistent with the hnancTal ststements- and li 0￿$19Th Envelope ID.. CEo1287E￿0BF45D7￿lw7[￿E3coI Arnnesty International Charity iocomponylimited by guomnteej the directors, repjrt included ¥Mhin the trustees, reporthave been prepared in actOTdance wtth applicable legal requirements. Matters on whith weare requiredto report bye%￿PtIon In light of the knO￿edge and understanding of the charitsble ¢¢)rnPaAyand their environft*ntobtsined in the course of the audiL we have not identified material nknssrale￿nts in the directors. reportiThcluded within the trustees, report. We have nothing to report in respectof the followng matters in le￿lIOn to whKh the CornpBnie5 Act 2006relluires usto reportto you if. in ouropinion.. adeouate and propeTa¢counting recordshave not been kept.. or the fi'nancial staterrents èrefitst in agreewr*nt with the 3tcounting recordsand returns.or certain disclosures of trustees. reNvJneration specrfied by are not rnède,. or E have not recelved all the Information and exp￿natiOnS reqvirefoiouraudi¢ Responsibilities of trustees As explained mre fully in ihe tru5tee5' responsibilities siaterr*nt set out on page 10. the trustees Iwho are also the directors of the chaiiiable company for the purposes of conwany lawl are responsible for the preparation of the financial staiement5 and for being satisfied that they gi¥* a twe and fair iiew. and for wch inlErTr4 ronlrol as the trvstees deteimiffle is necessary to enable the preparation of finantial ststernerttsthat are free from material mis￿a*ment. whether due to fraud or error. In preparing the fin￿(101 stateffents. the trustees are respongble for assesyng the charitsble comp¥ffj￿s ability to continue as a going concern, disclosin& as applicab￿. matters related io going corKern and usin8 the going concern basis of accounting unless the trustee5 either intend io liquKlate the charitable c¢)mpany or to cease operatv)ns. or have no realistic alternatNe but to do sg. Auditot's responsibditles for theaudit of thefinanaa statements Our objectives are to obtsin rea50nablÈ assurante about whether the linan£ial staien*nts as a whole are free trom material mi5Statement, whether due to fraud or eitor. and to issue w audiror'5 report that includes our opinion. Reasonable assurance is a high Fevel of a$5urance. but is not a guarantee that an audit conducted in accordance with ISAS IUKI will alwèys detect a material missta*rrÉnt when it e¥ists. mi5stste￿Trts con arise frorn ITaud OT error and ore considered material rf. IndiviLlual￿ or in the atgrerote. they tould ￿3$￿IblY be expcted w influerre the eCon0￿C decisions of users tsken on the basis of these financial ststeThents. Detsi15 of the extent to which the audit was considered CaPa￿e of deteciing irre8ularitse5. including fraud and non- compliance with laws and regulations are set out below_ A furtherdescription of our respon￿bilit￿$ for the audit of the financial ststem2nts is located on the Financial Reporting Council's website at". Thi5 dexription fUrTh￿ part of t)ur auditor's report. Extent to wht£h theaudit was (onsidered w*le of detertI￿lrregU1aT1lItS. in¢*Jdir* fr*d Irregularities, including fraud. are instances of non-compliance with laws and regutstions. We identified and assessed the risks of material misstaterr*Tht ol the h"nèncialstatements from irregularities. whetherdue to fraud orerror. and discussed these between our audit team ￿rnber$. We then designed and ￿rforM￿d audit protedures reSp￿￿ve to those risks, includiftg obtaininR audit evidence sufficient and appropriate to provide a basis for our opinKIn. We obtained an understanding of the legal and regulatory fraffe￿rks wth in which the Iharitsble company operates, focusing on those law5 and re8ulations thèi ha¥e a direct effect offi the <*termination of material amunts and disclosure5 in the finantièl ttaten*nts. The la￿ and regukiions considered in this conrext werethe Companie5 Act 2006 together ¥￿th the Charitie5 SORP IFRS 1021- We a55e55ed the requyed corwliènce these laws and regulations as part of our audit procedureson the related financial ststement items. In addition, considered prowsions of other laws and regulatKJns that do Thot have a direct effeet on the finafieial 5taternents but coryiliance with whieh might be fundar￿n￿l to the chwiiable coftwany's ability to operate or to avoid material penalty. We also considered thè opwrtunities and incentives that may exist wthin the charitsble company for fraud. The laws and regulations considered in this contexi lor the UK operations ￿re General Dats Protection Regulation IGDPRI. Anti-fraud. briberyand corruption le&4ation and Taxation le8islabOn. 12 Docu&￿ Envelope ID". CE01287E￿0BF4￿)7￿l9￿DO3E3colFE Amnesty International Charity iocomponylimited byguGronteeJ Auditing Standards limit the required audit procedures ￿ identify nonF7tM)3E3C04FE Amnesty International Charity (a company limited byguaranteej Statement of Financial Activities (Incorporating the Income and Expenditure Account) For the year ended 31 December 2021 Totsl Fund5 2021 Totsl Fun05 2020 rooo Fwd5 2021 Fund5 2021 fmm Donation5 and legxie5 Investments 1.811 1,811 1.579 Total inco 1.811 1.811 1.582 Expenditure on Charitable actiwties 12.772) (2,7721 11,5921 Total expenditure 12.7721 12.772) {1.5921 Net lexpenditure)fifitt￿e 19611 19611 (ioi Total funds brought fothard T¢)kal funds balartes ￿rried tort¥*d 1.743 782 1.743 782 1.753 1.743 The notes on pages 17 to 23 form part of these financial ststements. 14 DoDJSvJn Envelop¢ ID". CEO1287E.E0BF45D7419f￿F7c￿JJEJco4FE Amnesty International Charity (a company limited byguarantee) Balance Sheet As at 31 December 2021 Company No.. 2007475 Charity No.. 294230 2021 £'ooo 2020 Current assets Investments Debtors." amounts falling due within one Cash at bank and In hand io 15 130 790 935 1,315 435 1.750 Creditors.. amounts falling due ￿thIn year 12 11531 171 Net assets 782 1.743 Funds Unrestricted lunds Total funds 15 782 782 1.743 1.743 Approved by the Board of Directors on 4 August 2022 and signed on its behalf by= 21W7A7XÉ84W.. Susan Wallcraft Trustee The notes on pages 17 to 23 form part of these financial statements. 15 Docuswn Erwekipe D.. CE01287E.EOgF45D7419tkF7D)3E3C04FE Amnesty International Charity (a company limited Oyxuarnntee) Cash Flow Statement For the period ended 31 December 2021 2021 2020 £'ooo Cash loutfi￿ylnfl¢j¥JS ¢¥wating xti¥itie5 Net lexpendilureKincorne for the ￿t￿yt1￿ rwi(rft Adjustrnents for: Ilncieasel in debtors Decrease in creditors 19611 iioi 11301 146 19451 1991 11091 Cash InfloW￿QuI￿V￿) from in¥esting acti￿tieS Di¥x)salslladditionsl of stwjrt term instsrrwts 1,300 277 277 Increase in ￿5h at b￿k arhj in baThJ 355 168 Cash at bank and in ha￿ at the beginning of the reporti￿ ￿ri0 C•$h •t ￿nk and in hahd •t th* of the rewtihg pewithj 435 790 267 435 The note5 on pages 17 to 23 form part of these financial statements. 16 Dorwsign EnvebpE ID". CEQ1287E.EOBF45D7-819DWIX13E3C04FE Amnesty International Charity (a ¢ompany limited Lyguaranteel Notes to the f inancial statements for the period ended 31 December 2021 I Company Infom)ation Amnesty International Charity is a charity limited by guarantee. incorpyated in England and Wales under company number 2007475 and charity number 294230. Its registered office Is l Easton Street, London, WCIX ODW. Arnnèsty International Charity Is a not for wolit organisation whose activities are intended to be lor Ihe public tenelit. Amnesty Intemational Charity meets the definition of a public benefit entity under FRSIO2. 2 Basis of Accounting asis of p￿paratiOn The accounts Ilinancial statemefitsl have been prepared under the historical cosl convention In accordance with the Statement of Recommended Practice.. Accounlin8 and Reporting by Gharities preparing their account5 In accordance with the Financial Rerx)rting Standard applicable in the UK and Republic ol Ireland IFRS 1021 issued on 16 July 2015 and the Financial Rep)rting Standard applicable in the United KingdcKn and Republic of Irelanij IFRS 1021 and the Charities Act 2011 nd UK Geneially Accepted Accounting Practice as it applies fr(Nn l January 2015. Going Concern The Trustees have assessed tne Charity's ability to continue as a going cortern. The Trustees have considered several factors when forming their conclusion as to whelher the use of the going concern basis Is approwiate when prepa¥ing these financial ststernents including a review ol updated Iofecasts lo the end of 2023 and a consideration ol key risks, that could neEatively affect the Charity together with the le¥el ol free reserves held. The Charity is lorecast to receive donations and legacies from members of the public and Gift Aid grants from AIL in 2022 and 2023. In consideration of the committed eX￿ndit￿re of the Charity and tèrÈet free reserves. the Trustees believe that the Charity has adeouate financial tes￿jrCes aThJ 15 well placed to manaEe business risks. The Trustees have a reasonable expectstion that the Charity has adequate resources to continue in operational existenee fcffj the fo￿ble future. Due to the Charity's funding model the Trustees have determined that Covid-19 will not irnpxt on the availability of resources required tts continue in operational existence lor the foreseeable future. The Trustees believe that there are no material uncertainties that tall into doubt the Charity's ability to continue. The accouThts have the¥ef￿e been prepared on the basis that the Charity is a going coflceTn. Scope These financial statements only retle¢t the activities ol Amnesty IntematIc￿l Charity. They do not include the activities ol AIL, or ol Ihe sections of the Amnesty International movement. as these are all separate legal entities that are neither owned nor controlled by the Charity. The principal accounting policies are summarised beltr*. They ha¥e all been applied consistently throughout the current and precedinR vears. 17 DooJStrJn EnveW10.. CE01287E-ECeF45D7-819WC*)3E3C04FE Amnesty International Charity (3 comp3ny limited tygvwanteej 3 Accounting Policies Income Income is recognised in the Fertod in which entitlement is established, when eCr￿orni¢ benefil 1$ probable and the valve can be measured reliably. Legacies Legacies are recognise(I when the Chaiity has entitlement. receipt is probable and the amount can be measured with reasonable accuracy. Grants Where no perforfflance ct)nditions relating to the receipt of incoming resource5 are set then restricted grant revenue is recognised when receivable Iwhen the conditions of enlitlemellt, probability and measurability have been meti. Where the receipt of incoming ies(wJrces lelating to a restiicted Brant is dependent on certain contractual performance conditions, revenue Is only recognFsed when these expenditure conditions have been fflet. Where grant5 are 5ubjeet to donc¥ imposed conditions which specify Ihe tirne pericNJ in which expenditure can take place and there exist detailed expenditure budget5 Wlth explicit timescale5 Ilhat have been agreed by the grantor and eranteel. then incoming resources are matched with expenditure such that re¥enue relaling to expenditure in luture periods is recorded as defeired revenue when ieceis*d. Investments Investments. which relale to money market deF4JSits. are carried at cost. Fund accounting The Charity maintains the following types of fund_. Restricted.. where the donty has specified that the donation be usèj for a particul Unrestricted.. Icrf use by the Trustees to further the Gharity's objects. Expenditure Expenditure is accounte(J lor on an accruals basis and is recognised in the reriod to which it relates, and includes an element of VAT thich cannot be recovered. Liabilities are recognised as expenditure as soon 35 there is a legal or constructive obligation committing the Charity to the expenditure. Charitsble xtivities t￿1priSe funding avrarded to further the objectives and activities detailed in section 2 of the Trustees Rewrt. Irrecoverable VAT lirecoverable VAT is included in the costs recharged ty AIL where it is incurred. 18 Do¢uSwn Envek)pe ID.. CEo1287E￿o8F45O7￿1$￿F7￿3E3Co4FE Amnesty International Charity (• company limited by8uwaftteeJ 3 Accounting Policies (continued) Forelgn currency Assets and liabilities denominated irb foreign currencie5 are translated at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies &e translated at the rate of exchanRe ruling at the date ol the transxtion. Foreign exchange gains and losses arise mainly on the c¢invers¢on arKJ translation of incorne received and held in the Charity's G8P bank accwnts. s￿h the net gain (* loss is included within incorne in the Statement ol Financial Activities. Cash and Cash equlvalents Cash ènd cash equivalents include cash held in Cul￿nt accc*Jnts. and liquid resources comprising short-term deposits with banks ￿lch mature wilhin 12 months of date ol inceptim. Accounting estimations In the application ol the Charity's accounting FK>licFe5. Trustees are required to make jud8ements. e5timate5 and assurnptions about the carrying Values of assets and liabilities that are not readily apparent Irorn other souices. The estirnates and underlyinR assumptions are based on historical experience and other lactws that are ¢onsidwed to relevant. Actual results may differ from these estimates. The estimates and underlying as5UrnPtions are revie￿1 on an on-going basis. Revisions to accounting estimates are recognised in the wicrfj in which the estimate is revised if the revision affects only that period or in the wiod of the revision and future periryjs if the T￿￿$1￿n affects the current and future peri 2021 Funds 2020 Tralions and le83cies Granl under Gift Aid Imm AIL 947 766 947 766 481 SeThice fee chwged to AIL Total donatiM$ and legac￿5 1.811 1.811 1,579 As al 31 December 2021 the Charity had a legacy pipelire of £1,930,0(X) 131 December 2020.. £1,063,000) 19 Docusgn Envehwe ID.. CE01287E-EceF45D7419fkF7CK)3E3C04FE Amnesty International Charity la cw¥pany limited tyguarartteel 5 Expenditure T￿al Tcéal Fynds 2021 Fun 2021 2021 2020 Reseaich irnto human riots wolations 2.645 127 2.772 1.592 Total chrilable ac11vit￿5 2.645 127 2.772 1.592 6 Support Costs 2021 Charita 2021 Tolal 2020 Totsl £%KJo (Kcupancy Costs Professiwal lees ICE lee char8ed AIL 21 127 21 127 127 The Auditors. remuneratiorb lor the Charity is £5.ICMJ + VAT12020.. £5,c￿ + VATI. There *ve no other Govemante costs in 2021 12020.. £nill. 7 Grants The Charity granted funds to AIL of £2,645,Cx)O in 2021 12020- £1,465,000). which includes a balanting payment of £352,1)00 for project carried out In 2020 and in April 2022 the Charity èpproved payrnent ol a final tranche of the grant f￿ projecl carried out in the 2021 of £2 18,000. 8 Employees and Dire¢tors The Charily had no empl¢)yees during the year12020- nill. The Trustees ol the Charity did not receive any rernuneration during the FeJlCMJ 12020- nil) from the Charity for Iheii services as directors and Tiustees ol the Charity. No Trustee received reirntwrsement fcrf exper￿e5 in 202112020: nill. 9 Taxation As a charity, Amnesty International Charity is exempt Irom tsx on income and gains under sections 466 to 493 of the CorFK)ration Tax Act 2010, to the extent that all income is applied for charitable purposes. No tax charEes have arisen in the Ch#ity in the current or pri￿ year. 20 Oocusvjn Env¢trJp¢ ID: CEo1287E￿o8F45D7￿lw7I)o3E3cOlFE Amnesly International Charity (B cOrn￿ny limited tygLorJnl 10 Investments 2021 2020 Carrying value al stwt of peri IDisposalslladditi4rf of iJ*sI￿nIS at cost Cwrryin¢ value at Ènd ol 1.315 I1,3￿)7 1.592 1277) 1.315 Investments comprise money market deposits. 11 Debto 2021 2020 AttrL*d income Amunts due frorn AIL C*ryinR v•fue at e￿￿ •1 62 68 130 Amounts due from AIL relate to expenditure re¢harBes to AIL in 2021. 12 Creditors 2021 2020 £￿00 Amounts due to AIL Acciua15 153 153 at errt1 of Amounls due lo AIL relate to expenditure recharges in 2020. Accruals in 2021 ￿late to accrued audit fees and accrued AIL gTant. 13 Financial Instruments At the balance sheet date the Charity held linancial assets at anKrtTsed cost of £805.OW 12020.. £1,750.0001 and linarntial liabilities at amortised cost of £153,000 12020.. £7,0(K)I. 14 Parent Entity Amnesty International Charity is a reEi5tered charity and undertakes Certain asrttts of the ￿rk of Amnesty Internatiollal which are charitable under the law ol England and Wales. The Charity 15 considered a subsidiary of AIL. as AIL is the sole rnemter of the Charity. and appoints the Charity's Trustees. AIL is a limited liability company In England and Wales under numt*r I6(￿776 and its ￿gistered office Is l Easton Street, Lon(k)n. WCIX ODW. Consolidated accounts can be oblaiTred froffl this address. AIL is a not fc¥ wofit organisation twhose activities are intended to be for the public benefit. 21 DooJSign Envel)￿ ID.. CEOl287E￿O0f45o7-o18[>F7Do3E3co4FE Amnesty International Charity (a company limitedbyguardnleej 15 Funds Note The movement on funds during Ihe year were as follows: l Janu*y 202J 31 Oxemb 2021 Unrestricted funds 1.743 1,811 12,7721 782 1.743 i.aii 12,7721 The movement on funds during the prior year were as follows: l Jamts*y 2020 £￿(￿) 1,753 31 DecemL* 2020 £'ooo 1.743 ExK*nditUTe Unrestricted funds Restricted fund$ I,582 11,592) 1.753 1,582 11.5921 1,743 16 Analysis of Net Assets between Funds 2021 2021 Totsl Fwd5 2020 Umrestricted Funds 2020 Tol•l Fund5 F￿d5 Cuvrent Assets Short term investments Cash at tyank and in hand DeblNS". amounts falling due within one Jyar 15 15 790 130 935 1,315 435 1,315 435 130 935 1.750 1,750 Creditors.. amounts falling due within ctt yeav Net cunent assets and assets 11531 782 11531 782 1.743 1,743 T+Jl¥l funds a5 at the eThJ of the rewling puityj 782 782 1,743 1,743 22 DocuS¥n Envebpe ID.. CE01287E-E(eF45D7419WD03E3C04FE Amnesty International Charity (è company limited byguatsnteej 17 Related Party Tran&iclions The Charity's only related party transactions were with its parent company. AIL. Related Pa￿ balances At 3 1 Decernber the Charity had the following b31ance with AlL= 2021 £'ooo 2020 t'ooo Amounts due from AIL Arnount5 due to AIL Related party transactions During the year the following tran5actiOn5 took place with AIL reflecting monies flowing inlloutl of the Charity.. 2021 £'o 766 2020 £'fyJo Grant income under Gift Ai¢J fr￿￿ AIL Seivice fee chaiged to AIL Fvnd5 granted to AIL to perform ¢haritsble ¥KYk on of the Charity Seryice tee ¢h*8ed trom AIL 12.645) 1221 11.4651 1191 18 Evenls after the Balance Sheel date Theie are no material p)st balance sheet events to reF*Jt. 23