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2022-12-31-accounts

ARTICLE 19

Report and Financial Statements 31 December 2022

Company number: 2097222 Charity number: 327421

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ARTICLE 19

Abbreviations

For the year ended 31 December 2022

Abbreviations

AI artificial intelligence
AtI access to information
CSO civil society organisation
DMA Digital Markets Act
DNS Domain Name System
FGPC Finance and General Purposes Committee
FoE freedom of expression
GxR Global Expression Report
HR human resources
HRD human rights defender
HRIA human rights impact assessments
LGBTQI+ lesbian, gay, bisexual, transgender, queer, and intersex
MENA Middle East and North Africa
MIL media and information literacy
MoU memorandum of understanding
NSG Noncommercial Stakeholder Group
OHCHR Office of the High Commission of Human Rights
SLAPPs strategic lawsuits against public participation
SORP Statement of Recommended Practice
UNESCO UN Educational, Scientific and Cultural Organization
UNHRC UN Human Rights Commission

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Report of the trustees For the year ended 31 December 2022

ARTICLE 19

The Trustees, who act as the Directors of the Company for the purposes of the Companies Acts and as Trustees for charity law purposes, submit their annual report and the financial statements of ARTICLE 19 for the year. This includes a strategic report. The Trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity’s governing document and the provisions of the Statement of Recommended Practice – Accounting and Reporting by Charities (SORP) applicable to charities preparing their accounts in accordance with Financial Reporting Standard (FRS) 102.

Statement of charitable objectives

In setting ARTICLE 19’s programme each year, ARTICLE 19 has regard to the Charity Commission’s general guidance on public benefit. The Trustees review the programmes undertaken by ARTICLE 19 to ensure that they fall within the Charity’s charitable objectives and aims.

ARTICLE 19’s objectives are to educate the public and protect freedom of expression, access to information, and related rights throughout the world, particularly as defined in Article 19 of the Universal Declaration of Human Rights and in international and regional human rights law. The organisation works to achieve its charitable objectives in two ways:

A note on partnerships

Work carried out by partner organisations is especially useful in jurisdictions where ARTICLE 19 has no established infrastructure for managing staff and operations or where partners provide knowledge and skills that complement ARTICLE 19’s own international comparative perspective. Partnership also assists in maximising the number of beneficiaries reached. In turn, partnership has both defined and strengthened ARTICLE 19’s effectiveness and legitimacy.

ARTICLE 19 only works with trusted national counterparts with good financial monitoring systems in place. All partners sign a Memorandum of Understanding (MoU) with ARTICLE 19 on financial procedures to be followed. ARTICLE 19 seeks to conduct a due diligence assessment prior to signing any MoU with implementing partners assessing their governance and internal controls measures. Any improvements identified are included in the MoUs and ARTICLE 19 aims to provide organisations with capacity building in those areas, as needed. ARTICLE 19 requires partners to be fully accountable to ARTICLE 19 for their income and expenditure transactions as part of their financial management.

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Vision and mission

ARTICLE 19’s vision is for a world in which all people, everywhere, can freely express themselves and engage in public life without fear or discrimination.

In our digital era, ARTICLE 19 is an international think-do organisation that propels the freedom of expression movement locally and globally to ensure that all people realise the power of their voices. Together with our partners, we:

Global Objectives and Activities

Under the auspices of our charitable objects, and following the end of our six-year strategy ( The Expression Agenda ,) ARTICLE 19 developed a new strategy called The Power of Our Voices which covers the period 2022–25. The new strategy was approved by our International Board In December 2021. This report of the Trustees covers the activities of the organisation during the first year of the strategy.

Since 2018, ARTICLE 19’s Global Expression Report ( GxR ) has examined trends in our right to freedom of expression and information – globally, regionally, and nationally. The report is unique in that it provides a concrete measure and quantifiable perspective on expression: from posting online to protesting, investigating, and accessing the information needed to keep leaders accountable. Through the GxR metric we have been able to track freedom of expression across 161 countries, using 25 indicators, to create a score between 0 and 100 for every country. This score places each country in an expression category: Open, Less Restricted, Restricted, Highly Restricted, or Crisis. The Global Expression Report 2022 found that worldwide:

For the next four years the organisation is working to achieve impact across four global objectives, three of which are programmatic and the fourth concerns operational change. These objectives have been set in response to our strategic assessment of the external world, where we see a global inflection point where attacks on freedom of expression are driving a decline in democracy and human rights. While youth-led movements have opened more avenues for expression, it remains the case that those people in the most vulnerable contexts experience the greatest exclusion. That is why diversity, equality, and inclusion are at the heart of our strategy – indeed, they are the lens through which we see freedom of expression.

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Report of the trustees For the year ended 31 December 2022

ARTICLE 19

What follows is a high-level summary of the objectives:

Global Objective 1: Digital spaces, governance, services, and technologies will be rooted in human rights and enable the diversity of human experience.

ARTICLE 19 pioneered the consideration of human rights in the infrastructure of the internet. Our digital work includes people who are often left out of tech discussions, like women, LGBTQI+ people, and activists from the Global South. With these partners, we will work to define a new internet era – one that respects our freedom of expression and reflects the diversity of human experience.

We will:

Global Objective 2: More inclusive, protected, and resilient communities and individuals feel free to express themselves in public and media.

Progress is often instigated by the people who bear the brunt of government and corporate repression. When they bravely speak out to expose injustice and demand racial, gender, or economic equality, they make things better for all of us. ARTICLE 19 will amplify the voices of those who are the most vulnerable and systemically discriminated against.

We will work with:

Global Objective 3: Accurate and reliable data and information are publicly accessible, and must empower individuals to seize their rights.

ARTICLE 19 is a thought leader in developing cutting-edge legal analysis, policies, and standards to protect freedom of expression around the world. Wherever decisions affecting people’s lives are made – whether at the international, regional, or national level – we will advocate to make sure their voices are heard. We will develop policies on new areas impacting freedom of expression, including:

And we will ramp up our empirical research, building the evidence base to shape international standards and

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tailor national solutions.

Global Objective 4: ARTICLE 19 will be an organisation that is connected, agile, resilient, and sustainable.

So that ARTICLE 19 is able to effectively and efficiently deliver its strategic goals our focus is on four interrelated areas of organisational strengthening:

A schematic of our theory of change can be seen below, and our strategy document is available as a PDF download here.

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ARTICLE 19

Report of the trustees

For the year ended 31 December 2022

Achievements and performance against objectives

Despite the crises the world faced in 2022, ARTICLE 19 made significant strides towards achieving the objectives set out in the new strategy. Teams across the organisation showed outstanding resilience, creativity, and tenacity in pushing back against authoritarianism, speaking up for free expression, and stepping up as leaders of the global freedom of expression movement:

Below, we provide highlights of our international and regional offices’ impact against each of our strategic goals and outcomes. Full details of ARTICLE 19’s achievements in 2022 can be found in our Annual Report. We continue to manage our performance against the Global Objectives. Our work is both challenging and complex, and we try to articulate the key wins in the sections below, along with the challenges we have met and seen.

GLOBAL OBJECTIVE ONE : Digital spaces, governance, services, and technologies will be rooted in human rights and enable the diversity of human experience.

Sub goal 1.1 concerns improving the resilience of digital spaces, services, and technologies against blocking, filtering, and throttling freedom of expression and access to information.

At the international level we:

At the regional level our teams in:

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Sub goal 1.2 concerns the safeguarding of digital spaces to protect people and communities, with a focus on those that have been systematically discriminated against.

At the international level:

At the regional level our teams in:

Sub goal 1.3 concerns the creation of inclusive digital spaces and the provision of meaningful choices to the people and communities in vulnerable contexts or who are systematically discriminated against.

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At the international level we:

At the regional level our teams in:

Sub goal 1.4: concerns the need for transparent digital content moderation based on international standards of freedom of expression :

At the international level:

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ARTICLE 19

Report of the trustees

At the regional level our teams in:

Sub goal 1.5: concerns accountable digital oversight mechanisms that are transparent, accountable, inclusive, and respectful of human rights.

At the international level: ARTICLE 19’s Digital team secured a commitment from the NSG to implement a Human Rights Impact Assessment (HRIA) of their organisational processes. They completed a first draft of their HRIA in December. An HRIA is a process that seeks to understand any adverse effects a business might have on human rights and provide recommendations to address these. It can be a long process to get an agreement to conduct an assessment, and it takes a year or more to conduct one.

A key challenge under this work is lack of funding: while we had plans for projects, they did not receive funding. Additionally, an HRIA takes over a year to complete.

GLOBAL OBJECTIVE TWO: More inclusive, protected, and resilient communities and individuals feel free to express themselves in public and media.

Sub goal 2.1: concerns enabling an inclusive and safe environment where communities, civil society, and individuals are mobilised to strengthen international standards and their implementation in national legislation and policies, in particular related to civic space, media freedom, and protection.

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At the international level:

At the regional level our teams in:

Sub goal 2.2: concerning improved and stronger capacity for protection of CSOs, media, lawyers, journalists, communicators, and HRDs.

At the international level: we launched a new project, Equally Safe, to help civil society, journalists, researchers, and policymakers adopt an intersectional feminist approach for the benefit of the most marginalised women journalists. The project included new global research; six country case studies from Latin America and South Asia; three practical guidelines to help CSOs take an intersectional feminist approach in their work; and a guide on states’ obligations to protect women journalists. A European Parliament report recommended that EU institutions implement our approach, and our research findings were reflected in a document that will inform the implementation of the UN Plan of Action on the Safety of Journalists.

At the regional level our teams provided some sort of support (emergency, legal, mental, and/or equipment) 228 times to those who needed protection assistance. One example from Senegal is Pape Ale Niang, one of a number of investigative journalists who was imprisoned for criticising the government. He published an article on judicial proceedings against the main opposition leader and was arrested on ‘false information’ charges in early November.

ARTICLE 19 West Africa provided research and analysis on how this misuse of disinformation legislation threatens FoE in Senegal. Additionally, the team presented a detailed memorandum to diplomatic

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representatives in Senegal and at a press conference. This resulted in Pape being released (along with two other HRDs who were also detained for ‘broadcasting false news’). However, they remain under judicial control. This collaboration between ARTICLE 19 West Africa and other CSOs has shown that they can push back against the state, which will hopefully help to prevent further arrests.

Sub goal 2.3: concerns claiming the space for expression for communities, CSOs and individuals, who face systemic discrimination.

At the international level:

At the regional level our teams in Southeast Asia trained 126 people on FoE issues including a training session on FoE and countering hate speech at a university in Malaysia. This challenged participants’ perspectives and resulted in a multiplier effect, with students creating content to spread the message among their peers. One commented: ‘Overall, this training and the entire process of educating myself within the campus has most definitely given me a greater sense of understanding towards the realities that beset the world. However, it has also given me a great sense of hope in seeing that there are people who care and want to make a change.’

Sub goal 2.4: Increased knowledge of freedom of expression and media freedom, through media and information literacy (MIL),

At the international level: In July 2022, the UN Human Rights Council adopted a new resolution on freedom of opinion and expression which had a theme of digital, media, and information literacy. ARTICLE 19 worked with the core group from the early stages to make sure it was in line with the organisation’s principles on these issues. The resolution includes new guidance on digital, media, and information literacy, including acknowledging that these skills are important in supporting the enjoyment of the right to FoE, countering disinformation, and bridging digital divides.

At the regional level our team in Tunisia trained 46 people including local association representatives active in defending women’s rights. This focused on promoting digital literacy to fight against genderbased violence. Two groups that benefited from this training passed their knowledge on to their communities in Kasserine and Jendouba by conducting their own training sessions. This work was complemented by a campaign that focused on the impact of gender-based violence in the media in the age of digitalisation and the promotion of regional statements to protect female HRDs in the MENA region.

Sub goal 2.5: concerns improving access to justice and accountability to address impunity on crimes against freedom of expression.

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ARTICLE 19

At the international level: Beyond specific cases, a lot of campaign work was done regarding SLAPPs. For example, we published reports on SLAPPs against journalists in Europe and specific country reports on Malta, Spain, and Serbia. This work, alongside coordinating events such as the online panel ‘’ formed part of ARTICLE 19’s advocacy, which contributed to the adoption of an EU anti-SLAPPs initiative.

At the regional level, in Mexico, our Central American office has been working with independent Mayan journalist Edwin Canché for eight years. In 2014, Edwin was arbitrarily detained and tortured at the orders of the Mayor of Seyé Municipality in Mexico, due to a case he was covering. The ARTICLE 19 regional office has supported Canché and his legal team, filing complaints with the government. This year, Canché finally received compensation and a public apology, but it has been a long process to reach this point.

One of the challenges under sub-goal 2.5 i s trying to demonstrate the scope of the work conducted by the organisation. It is always a key priority, but with individual cases often taking years to show any results, demonstrating impact is not straightforward.

Sub goal 2.6: concerns strengthening right to protest (flagship protest campaign):

At the international level: ARTICLE 19’s flagship Protest Campaign seeks to end stigma and discrimination against protests and protesters. The evidence-based campaign is building on recommendations from human rights research conducted in Thailand, Mexico, Kenya, and the US. With trends and patterns summarised in our flagship report on protest. This research will be used to inform the campaign as it moves forward and will focus on changing national laws, working with the media, and improving the practices of the police during protests.

We continue to work closely with our regional offices to implement recommendations from the research. On 8 July 2022, the UNHRC passed a strong new resolution on peaceful protest that addresses new risks to protesters worldwide, including biometric surveillance. ARTICLE 19 played a crucial advocacy role in the negotiations, and the final resolution reflected many of our recommendations. We are now urging all States to fully implement it.

At the regional level our teams in:

GLOBAL OBJECTIVE THREE : Accurate and reliable data and information are publicly accessible and must empower individuals to seize their rights.

Sub goal 3.1: concerns access to information in legal structures

At the international level: The focus is on working with multinational organisations like UNESCO and the Office of the High Commission of Human Rights (OHCHR) to include best practices on the right to

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information in their materials and publications. An example of this from 2022 is that in their report on freedom of opinion and expression, OHCHR included references to ARTICLE 19’s publications.

ARTICLE 19 also gave legal input to help develop the curriculum of UNESCO’s new Massive Open Online Course on Access to Information laws and Policies.

The team also submitted a comment to the UNESCO public consultation for Right to Know Day prior to the adoption of the Tashkent Declaration on Universal Access to Information on International Day for Universal Access to Information.

At the regional level

Sub goal 3.2: concerning improving transparency and access to information in digital spaces:

At the international level ARTICLE 19 continued to advocate directly with social media companies and regulators to increase the transparency of platforms with respect to decision-making around content moderation.

At the regional level our teams in

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Sub-goal 3.3: concerns improving access to information and public participation related to the environment, particularly for those directly impacted by development projects, extractive industries, etc.

At the international level: advocacy in this area included participating in working groups and CSOs meetings leading up to Stockholm+50 and the Aarhus special Meeting of Parties. Both of these had positive outcomes, with the Stockholm+50’s outcome document containing actionable recommendations including recognition of the right to a clean, healthy and sustainable environment and references to transparent procurement practices, and the Aarhus convention leading to the creation of the first special rapporteur on environmental HRDs.

At the regional level our team in Mexico grew their Proactive Transparency Programme in 2022. As part of this programme, the office published two key reports, including The importance of the right to information in disaster contexts: The case of Hurricane Eta in Chiapas . The main objective of this report is to make visible the lack of the right to information in preventing, attending to or mitigating the impact of Hurricane Eta on the Zoque communities of northern Chiapas, which are currently internally displaced.

The team also trained 309 people during six workshops in Chiapas, Yucatán, and Oaxaca on the right to information about social programmes. This led to participants making 16 information requests to their local government.

The team also launched the second edition of the campaign ‘Nosotras con la información: Campaign for the right to information, a key right for the exercise of the rights of indigenous women, their peoples and communities’, which seeks to enable indigenous women to access information in order to exercise their rights through animated videos and capsules in three indigenous languages: Ch’ol in its Tila variant, Yucatec Maya, and Zapotec Xhidza.

Sub goal 3.4: Journalists, lawyers, judges, and civil society actors have the skills and knowledge to request information and exercise a watchdog role over government :

This work is carried out almost entirely at the regional level. Our teams in: MENA: (Morocco, Algeria, and Tunisia) aimed to strengthen journalists’ knowledge and capacities to promote FoE and information in their journalistic content by training 45 journalists. Additionally, 70 Tunisian lawyers were trained on the role of lawyers in promoting the protection of FoE in light of international standards and on the national legal framework relating to FoE. Results from trainings tend to be longer term. We have some interesting insights from this work which will be reported on in our next report.

Sub goal 3.5: concerns tackling misinformation and disinformation by ensuring that the protection of FoE, online and offline, is integrated as a priority in global discussions initiatives to tackle the problem

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At the international level: ARTICLE 19 provided inputs to the UN Special Rapporteur on FoE’s report on Disinformation and FoE during armed conflicts . Further to this, in April 2022, the UN Human Rights Council consensually adopted a new resolution on disinformation. This followed a heavy advocacy campaign to ensure the resolution was in line with ARTICLE 19’s policy position. The resolution contained many direct language suggestions, including rejecting measures that rely on censorship and instead reaffirming the ‘essential role’ that the right to FoE and the freedom to seek, receive, and impart information play in countering disinformation.

At the regional level

Sub goal 3.6: Concerning bringing international and national legislative and regulatory

frameworks that impact media freedom in line with international standards on freedom of expression.

NOTE - This outcome was created to capture any work being done on media freedom that did not directly fit within one of the above outcomes. However, this proved unnecessary and all work on media freedom fit under the existing outcomes above; as such it will be removed for 2023.

GLOBAL OBJECTIVE FOUR : Make ARTICLE 19 an organisation that will be better connected, more agile, resilient, and sustainable.

Sub goal 4.1: Connected: Our communication systems, structures, and ways of working are simplified, enabling us to collaborate easily, professionally, and creatively both externally and internally, across and inside borders, functions, and teams.

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Report of the trustees

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At the international level developing ways to collaborate better physically has involved leasing a new office space in London for the international team, with flexible desk space and meeting rooms enabling effective hybrid working.

Virtually, ARTICLE 19’s online learning space continues to be expanded, with new online training modules uploaded on a range of topics.

Alongside regular direct communication with peers in the sector, ARTICLE 19 continues to grow its reach and reputation through new forms of external communication. For example, in 2022 we launched a new podcast, ‘Silenced’, which tells the stories of journalists and activists around the world whose governments attempt to rein them in and cover up the truth. The podcast came second in the Society of Editors Podcast of the Year awards.

Sub goal 4.2: Agile: Our technology, processes, and knowledge management systems are being used efficiently to enable faster, more flexible, and more effective working.

Across international and regional entities central to this outcome is replacing the organisation’s internal reporting system, AIMS. Over the course of 2022, we conducted an analysis of potential replacements, leading to the selection of SharePoint. We decommissioned AIMS and began work on commissioning the setup of a Microsoft-based platform and piloting how this will improve our knowledge management and sharing across our other digital platforms.

Sub goal 4.3: Resilient: Humanly, digitally, and financially we have increased our capability to anticipate threats to the organisation and are better placed to manage and recover from the impacts of sudden shocks from those threats.

Across international and regional entities, a key risk in this area was identified as the organisation’s exposure to viral and malicious digital attacks, especially through current email systems. To mitigate this, the best option identified was to sign a contract with an F-secure provider (an antivirus endpoint detection and protection platform) to have 24/7 detection and response. Training for all staff on this process has begun and is being rolled out across the organisation. An Information Security Management Systems review across all ARTICLE 19 platforms and offices was begun in the last quarter of 2022.

Sub goal 4.4: Sustainable: Our funding and financial costing models, infrastructure, people, and organisational values and behaviours underpin ARTICLE 19’s long-term stability and enhance its ability to have future impact.

To ensure the organisation is able to deliver this, a series of trainings has been conducted, including a fundraising training session for the staff in West Africa, and training on democracy, human rights and labour compliance from the projects and finance teams to a range of finance and programme staff, both of which will be rolled out more widely across the organisation. This has started to have an impact, with the organisation establishing relationships with new donors to spread the financial risk.

The organisation is forming an Innovation Hub: a space to gather new ideas so ARTICLE 19 will be a thought leader in the human rights space, with an acting rather than reacting mindset.

These objectives and goals are shared with the reader to show the breadth and depth of our ambition. We have also set an action plan that sits behind each strategic goal.

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Looking ahead

We will continue to make progress against the objectives set out above, and we aim to report against these in a more systematic way next year. The following observations direct our efforts for the next year, and we will specifically report on these areas:

  1. Based on our learnings in the first year of our new strategy, we will continue to invest in our offices’ ability to make a significant impact on the digital policy and governance decisions that are impacting on or will direct the future of freedom of expression. This work will cover areas such as connectivity, datafication, and surveillance.

  2. The advent of interest in generative AI combined with continued rising authoritarianism will see the future of a free and open internet in the balance. We will work on responses to this threat and look at mediating routes to protect information integrity.

  3. The illegal war in Ukraine has highlighted the need to develop a robust response to foreign manipulation of information and propaganda for war that is rooted in international human rights law. This will be a major focus of our policy development in 2023 and beyond.

  4. The work on a feminist approach to the safety of journalists will continue to grow and be embedded in international processes to change the way that organisations and governments approach this vital area of work, especially as attacks against journalists and HRDs continue unabated.

  5. ARTICLE 19 has also developed a strong voice in the current debates in the UN around counterterrorism and cybercrime, which position us at the forefront of difficult issues to address in the multilateral system.

  6. ARTICLE 19 will continue to invest in our own organisational development, with a focus on a shift to new internal systems that will improve our monitoring and evaluation, communications, and security capabilities. We will also be investing in improving our own management capabilities to better support our teams via an in-depth course of management development training for all senior managers in the organisation.

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Report of the trustees For the year ended 31 December 2022

Financial review

The financial results for the year ended 31 December 2022 are set out in the Statement of Financial Activities. ARTICLE 19 continues to grow; in 2022 we raised £15.2m (2021: £14.2m) and we spent £14.8m (2021: £13.2m). The increase in income is due to continued success with institutional donor fundraising, particularly US Department of State who became our biggest institutional donor in 2022. As ARTICLE 19 raises more money we are spending more with 2022 being our biggest year of spending ever.

Income is recognised in the Statement of Financial Activities based on need. Restricted income has increased to £11.3m (2021: £10.3m). Unrestricted income remained at the same level of £3.9m (2021: £3.9m) as 2021. ARTICLE 19 is very appreciative of the continued support and trust of our core unrestricted donors, SIDA and NMFA, which remains critical to our ability to defend Freedom of Expression and support our regional offices globally.

Total expenditure increased by £1.6m to £14.8m (2021: £13.2m), in line with increased restricted income and continuing to catch up on, or adapting, activities that were postponed during Covid-19 pandemic. Restricted expenditure increased by £1.9m while unrestricted expenditure actually reduced by £0.3m due to foreign exchange gains.

As ARTICLE 19 matures as an organisation and restricted activity grows, we acknowledge that we must support this by ensuring strong and effective systems and controls, in particular effective and responsive compliance with our grant obligations. The Strategy for 2022–2025 has explicitly addressed this need in its fourth strategic objective focused on making ARTICLE 19 an organisation that will be better connected, more agile, resilient & sustainable to create a strong foundation for our future growth.

Designated reserves and unrestricted general funds

We hold a designated reserve to match the net book value of fixed assets. At the end of 2022, this totalled £130k (2021: £67k). Our free reserves, called General funds, total £997k (2021: £705K). Free reserves are available to provide operational working capital and to maintain ARTICLE 19’s resilience to resist the financial impact of unforeseen events or unexpected risks surrounding projected income and expenditure.

Reserves policy

The reserves policy is designed to protect the organisation against areas mentioned in our risk review along with unexpected falls in income, unplanned increases in expenditure, security risks and unexpected fluctuations in exchange rates. Our policy results in a target of £2m and in comparing this with the general funds figure of £997k there is a shortfall against our target of £1m.

We continue to develop plans to increase our sources of unrestricted funds through fundraising, increase indirect recovery rates and improve the overall cost recovery in order to achieve our reserves target. Due to a combination of these factors, and an unplanned foreign exchange gain, we increased unrestricted reserves by £292k in 2022. We recognise that closing the shortfall completely will take time and may, in the short term, require some investment of our existing reserves. We continue to monitor our funding position closely.

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ARTICLE 19

Changes in group structure

In October 2022 Stichting ARTICLE 19 transitioned from a branch to a subsidiary. As it was a branch for the majority of 2022 it has been treated as such in the accounts. From 2023 Stichting ARTICLE 19 will be treated as a subsidiary.

In 2021, a new entity - ARTICLE 19 Global Campaign on Freedom of Expression (Canada) – was registered. As no income or expenditure was incurred in 2021, 2022 is the first year the entity is part of the consolidated group accounts. ARTICLE 19 Global Campaign on Freedom of Expression (Canada) is a branch.

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Report of the trustees For the year ended 31 December 2022

ARTICLE 19

Risk review

ARTICLE 19 reviews and updates its risk policy and risk register on a regular basis, which covers both financial and operational risks. On a quarterly basis, on behalf of the Board, the Finance and General Purposes Committee reviews the overall risk register for completeness and the reasons for changes in the risk profile. The six-monthly Board meeting also has an overview of organisational risk as a standing agenda item. The most significant risks currently are:

  1. Political change in key donor countries (including the ongoing impacts of Brexit, Covid-19, and the Ukraine conflict) leading to loss of government funding due to diversion of funding priorities away from human rights work. The risks attributed to Brexit and Covid-19 have abated somewhat since 2021, though we continue to see the impact of both in the form of higher costs of employment and disruption to normal working. The Ukraine conflict remains an ongoing and uncertain event with considerable potential for both short- and longer-term impacts on our funding and operations. Our mitigation measures continue to include good budgetary and expenditure control, lobbying of donors seen to be higher risk or with the potential to increase their funding, and the ongoing development of ARTICLE 19’s registration in the Netherlands to enable us to access European funding post-Brexit. We remain committed to the strategy of developing a high net worth individual givers programme. Monitoring and analysis of political and economic threats to donor funding and donor diversification are seen as key mitigation strategies.

  2. Unforeseen failure to comply with national legislation (labour, tax, reporting, charitable objectives) puts ARTICLE 19 registration, staff and partner safety, or ability to deliver programme operations at risk. Where feasible, regional auditors or experts are tasked to check tax compliance regularly. Central oversight has been increased and inter-office communication on the risks improved. Central monitoring of activity potentially subject to VAT and the VAT threshold has been stepped up, and the use of consultancy staff reviewed to ensure compliance with national legislations. We are reviewing the use of an annual global legality and compliance questionnaire to help early identification and mitigation of high-risk non-compliance.

  3. State authorities or other bodies affected by our work subject our staff or offices to harassment, intimidation, or legal action during travel or work, and pose risks to our registration. Our Security Management Group and Global Management Team continue to monitor and review potential crises and seek to improve our protocols and plans for response and mitigation. Inter-office communication and sharing of information have been made faster and more collaborative to enable more rapid coordination of mutual support and access to good legal advice. The processes and training for ensuring good editorial control of publicly released documents continue to be improved. Where possible, cost-effective and available professional indemnity insurance coverage has been put in place to mitigate cost impacts.

Other risks regarded as important and therefore closely monitored, but with sufficient mitigation measures already being taken to manage the impact on ARTICLE 19’s operations and staff, include:

22

ARTICLE 19

Report of the trustees

For the year ended 31 December 2022

Covid-19 pandemic impact – 2022/23

The global Covid-19 pandemic continued to have some impact on ARTICLE19’s human rights activities and the well-being of our staff and their families in 2022, but at a reduced level as the significant adaptations we had made to our ways of working in 2021 continued to be effective and helped mitigate more of the adverse impacts.

We have started to return to more face-to-face delivery of our programmes and ways of working, while at the same time we continue to look to reduce our environmental impact and remain creative and flexible in how we deliver our work through increased use of technology and greater adoption of hybrid and flexible working across ARTICLE 19.

Fundraising policy

We are aware of our obligations under the Charities Act to report our fundraising policy. Our funding comes almost entirely from statutory funders, trusts and foundations, and companies.

Since 2021, we have enabled individual supporters to donate to ARTICLE 19 through our website. As this is a brand new source of income for ARTICLE 19, we are not yet actively engaging with members of the public, including those who are vulnerable, around fundraising. We do not use professional fundraisers, and we received no complaints in the year.

We are also considering registering with the Fundraising Regulator’s Code of Fundraising Practice.

23

ARTICLE 19

Report of the trustees

For the year ended 31 December 2022

Structure, governance and management

Governing document

ARTICLE 19 is a charitable company limited by guarantee (no 2097222). It was set up by a Memorandum of Association on 5 February 1987. ARTICLE 19 was registered as a charity on 7 January 1987 (registered charity number 327421).

Structure of the organisation

ARTICLE 19’s International Office (based in London):

The Regional Offices are of two types:

Affiliate Members are those regional offices that have a governance or advisory board from which they appoint a representative to the International General Assembly. Affiliates are ARTIGO 19 Brasil, ARTICULO 19 Campaña Global por la libertad de expression, ARTICLE 19 Eastern Africa, ARTICLE 19, Inc., and ARTICLE 19 Middle East and North Africa. For the majority of 2022, Stichting ARTICLE 19 was a branch and has been treated as such in the accounts. From 2023 Stichting ARTICLE 19 will be treated as a subsidiary, having transitioned at the end of 2022.

The International General Assembly comprises the Trustees of the UK charity together with nominated representatives from Regional Office Boards.

Board of Trustees

ARTICLE 19 is governed by an International Board of Trustees (‘Directors’ under company law). The International Board of Trustees meets twice a year to provide strategic direction for the organisation, and to monitor the work of the Executive Director and management team.

Our Finance and General Purposes Committee (FGPC) is chaired by the Treasurer, Mark Salway, and

24

ARTICLE 19

Report of the trustees

For the year ended 31 December 2022

is responsible for overseeing financial, audit, human resources, and operational matters, including risk management. The committee meets a minimum of four times a year, with additional meetings as required. The Governance Sub-Committee is chaired by the Vice Chair, Gayathry Venkiteswaran, and is charged with overseeing and measuring the overall effectiveness of the governance mechanisms of the organisation and recommending new Trustees for appointment to fill vacancies. The committee meets at least three times a year.

Two Trustees resigned in July 2022 and May 2023, with an additional resignation due to retirement in December 2022. Two new Trustees were appointed in June 2023. Our Board, at the time of signing in 2023, consisted of:

Selection and appointment of Trustees

There is a documented and structured process for the appointment of new Trustees. Nominations and recommendations are first made by existing members and from open recruitment. Their CVs are then circulated to the Governance Sub-Committee of the Board, which arranges for potential candidates to be interviewed for their suitability. The Governance Committee then proposes selected candidates to the General Assembly, who in turn recommend them to the Trustees upon agreement. The Trustees will then vote to appoint a new Trustee. New Trustees are confirmed at the Annual General Meeting of ARTICLE 19.

Induction and training of Trustees

Newly appointed UK Trustees meet with the Chair, the Executive Director, and staff members as part of a documented and structured induction programme; and they receive key ARTICLE 19 organisational and programmatic documents. For non-UK-based Trustees, the induction programme process commences virtually and is completed in person at the time of the next Board meeting.

26

ARTICLE 19

Report of the trustees

For the year ended 31 December 2022

Setting remuneration of key management personnel

The FGPC sets the pay of the Executive Director and reviews this on a periodic basis, taking into account market conditions and pay in similar organisations. The pay of other key management personnel is determined by a salary scale that is updated annually in line with inflation and applied to all staff.

26

ARTICLE 19

Administrative details

For the year ended 31 December 2022

Company 2097222
number
Charity number 327421
Registered office 72-82 Rosebery Avenue, London EC1R 4RW
and operational (from 16 December 2022)
address Sayer Vincent, Invicta House, 108-114 Golden Lane, London EC1Y 0TL
(until 16 December 2022)
Trustees Trustees, who are also directors under company law, who served during the year and up
to the date of this report were as follows:
Paddy (John) Coulter Chair, resigned on 31 December 2022
Robert Latham Chair, from 31 December 2022
Mark Salway Treasurer, Chair of the Finance and General Purposes Sub-
Committee
Gayathry Venkiteswaran Chair of the Governance Sub-Committee
Nadezda Azhgikhina
Arturo Franco Resigned 16 June 2022
Javier Garza Ramos Appointed 23 June 2023
Abir Ghattas Resigned 8 May 2023
David Kaye
Lucia Nader Appointed 16 June 2022
Charles Onyango-Obbo
Aparna Ravi
Lesley Swarbrick
Barbara Trionfi Appointed 25 June 2023
David Viney
Committees and their members
Finance and General Purposes Sub-Committee
Mark Salway (Treasurer and Chair of sub-committee)
Robert Latham
Lesley Swarbrick
David Viney
Governance Sub-Committee
Gayathry Venkiteswaran (Chair of sub-committee)
Nadezda Azhgikhina
Robert Latham
Lucia Nader
Aparna Ravi

27

ARTICLE 19

Administrative details

For the year ended 31 December 2022

Secretary Quinn McKew Principal staff Quinn McKew Executive Director Barbora Bukovska Senior Director of Law and Policy Amir Bayani Director of Resilience David Diaz-Jogeix Senior Director of Programmes Nicola Dodero Director of Finance Maxine Harrington Director of Human Resources (until January 2023) Neil Smith Chief Operating Officer (until August 2023) Sara Wilbourne Senior Director of Communications & Campaigns Bankers Barclays Bank PLC, London Solicitors Bates Wells 10 Queen Street Place London EC4R 1BE Auditor Sayer Vincent LLP Chartered accountants and registered auditors Invicta House 108 – 114 Golden Lane London EC1Y 0TL

29

ARTICLE 19

Report of the trustees

For the year ended 31 December 2022

Statement of Trustees’ responsibilities

The Trustees (who are also directors of ARTICLE 19 for the purposes of company law) are responsible for preparing the report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

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

The Trustees of the company who held office at the date of the approval of the Financial Statements as set out above confirm, so far as they are aware, that:

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

The report of the Trustees has been prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small companies.

31

ARTICLE 19

Report of the trustees

For the year ended 31 December 2022

Auditors

Sayer Vincent LLP was re-appointed as the charitable company’s auditors during the year and has expressed its willingness to continue in that capacity.

We would like to thank everyone, and all organisations, who support our work – donors, staff and Trustees.

Our work would not be possible without you.

The Trustees delegated approval of the report and financial statements to the Finance and General Purposes Committee. This report and the financial statements were approved by the Committee on 6[th] October 2023 and are signed on their behalf by:

Bob Latham (Chair)

Mark Salway (Treasurer)

31

Independent auditor's report

To the members of the

ARTICLE 19 for the year end 31 December 2022

Opinion

We have audited the financial statements of ARTICLE 19 (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 December 2022 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the 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:

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 group financial statements section of our report. We are independent of the group and parent 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 ARTICLE 19's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

32

Independent auditor's report

To the members of the

ARTICLE 19 for the year end 31 December 2022

Other Information

The other information comprises the information included in the trustees’ annual report, including the strategic report other than the group financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the group 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. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the group financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the group financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

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

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

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied

33

Independent auditor's report

To the members of the

ARTICLE 19 for the year end 31 December 2022

that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charites 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 the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

34

Independent auditor's report

To the members of the

ARTICLE 19 for the year end 31 December 2022

to any indications of non-compliance throughout the audit.

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

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

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Noelia Serrano (Senior statutory auditor)

31 October 2023 for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

35

ARTICLE 19

Consolidated Statement of Financial Activities (incorporating an income and expenditure account) For the year ended 31 December 2022

2022 2021
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
Income from:
Donations and Legacies 2a 3,927,958 - 3,927,958 3,863,236 - 3,863,236
Charitable Activities 2b - - - - - -
Africa projects - 429,036 429,036 - 738,218 738,218
Asia projects - 1,317,890 1,317,890 - 1,146,289 1,146,289
Latin America projects - 2,834,565 2,834,565 - 2,670,942 2,670,942
Law & Policy projects - 222,188 222,188 - 78,205 78,205
Europe & Central Asia projects - 1,512,553 1,512,553 - 1,910,146 1,910,146
Middle East & North Africa projects - 1,298,755 1,298,755 - 830,923 830,923
Global thematic projects - 3,689,745 3,689,745 - 2,963,664 2,963,664
Intercompany - - - - - -
Total Income 3,927,958 11,304,732 15,232,690 3,863,236 10,338,387 14,201,623
Expenditure on:
Cost of raising funds 3 217,788 - 217,788 181,532 - 181,532
Charitable Activities 3
Africa projects 565,826 557,049 1,122,875 515,417 490,440 1,005,857
Asia projects 227,860 1,560,357 1,788,217 186,421 998,567 1,184,988
Latin America projects 730,938 2,730,703 3,461,641 1,031,921 2,466,948 3,498,869
Law & Policy projects 308,244 301,194 609,438 404,908 118,586 523,494
Europe & Central Asia projects 308,854 1,504,859 1,813,713 288,372 1,565,892
 1,854,264
Middle East & North Africa projects 147,008 1,115,427 1,262,435 177,074 981,653 1,158,727
Global thematic projects 1,066,494 3,477,920 4,544,414 1,095,215
 2,654,358
 3,749,573
Total Expenditure 3,573,012 11,247,509 14,820,521 3,880,860
 9,276,444 13,157,304
Net Income for the year before transfers 4 354,946 57,223 412,169 (17,624) 1,061,943 1,044,319
Transfers between funds - - - - - -
Net income for the year after transfers 354,946 57,223 412,169 (17,624) 1,061,943 1,044,319
Reconciliation of Funds
Total funds brought forward 772,159 4,754,804 5,526,963 789,783 3,692,861 4,482,644
Total funds carried forward 1,127,105 4,812,027 5,939,132 772,159 4,754,804 5,526,963

All of 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 21 to the financial statements.

36

Company no. 02097222

Balance sheet

ARTICLE 19

For the year ended 31 December 2022

2022
2021
£
£
Note
Fixed assets:
Tangible assets
10
129,763
66,759

129,763
66,759
Current assets:
Debtors
16
1,042,617
1,286,276
Cash at bank and in hand
6,276,061
5,631,958
7,318,678
6,918,234
Liabilities:
Creditors: amounts falling due within one year
17
1,509,309
1,458,030
5,809,369
5,460,204
Net current assets
5,939,132
5,526,963
Total net assets
Funds:
Restricted income funds
21
4,812,027
4,754,804
Unrestricted income funds
Designated funds
129,763
66,759
General funds
997,342
705,400
Total unrestricted funds
1,127,105
772,159
Total funds
5,939,132
5,526,963
The group		 2022
2021
£
£
94,738

30,953
94,738
30,953
959,841
1,012,354
3,679,647
3,483,682
4,639,488
4,496,036
1,198,710
1,286,806
3,440,778
3,209,230
3,535,516
3,240,183
2,451,202
2,340,806
94,738
30,953
989,576
868,424
1,084,314
899,377
3,535,516
3,240,183
The charity		 2022
2021
£
£
94,738

30,953
94,738
30,953
959,841
1,012,354
3,679,647
3,483,682
4,639,488
4,496,036
1,198,710
1,286,806
3,440,778
3,209,230
3,535,516
3,240,183
2,451,202
2,340,806
94,738
30,953
989,576
868,424
1,084,314
899,377
3,535,516
3,240,183
The charity
30,953
1,012,354
3,483,682
4,496,036
1,286,806
3,209,230
3,240,183
2,340,806
30,953
868,424
899,377
3,240,183

The Trustees delegated approval of the report and financial statements to the Finance and General Purposes Committee. This report and the financial statements were approved by the Committee on 6th October 2023 and are signed on their behalf by:

Bob Latham Chair

Mark Salway Treasurer

37

ARTICLE 19

Statement of cash flows For the year ended 31 December 2022

Note
£
£
Cash flows from operating activities
Net cash provided by operating activities
22
307,462
Cash flows from investing activities:
Purchase of fixed assets
83,645
Net cash (used in) investing activities
83,645
Change in cash and cash equivalents in the year
223,817
Cash and cash equivalents at the beginning of the year
5,631,958
Change in cash and cash equivalents due to other movements
420,286
Cash and cash equivalents at the end of the year
23
6,276,061
2022		 £
£
961,683
38,265
38,265
923,418
5,087,833
(379,293)
5,631,958
2021		 £
£
961,683
38,265
38,265
923,418
5,087,833
(379,293)
5,631,958
2021
923,418
5,087,833
(379,293)
5,631,958

38

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

1 Accounting policies a) Statutory information ARTICLE 19 is a charitable company limited by guarantee and is incorporated in the United Kingdom. The registered office address is 72-82 Rosebery Avenue, London, EC1R 4RW. b) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note. These financial statements consolidate the results of the charity and its wholly-owned subsidiaries ARTICLE 19 Brazil and South America (ARTIGO 19 Brasil), ARTICLE 19 Mexico and Central America (ARTICULO 19, Campaña global por la libertad de expression), ARTICLE 19 Eastern Africa (based in Kenya) and ARTICLE 19 Netherlands (Stichting ARTICLE 19) on a line by line basis.

Transactions and balances between the charity and its subsidiaries have been eliminated from the consolidated financial statements. Balances between the entities are disclosed in the notes of the charity's balance sheet. A separate statement of financial activities, or income and expenditure account, for the charity itself is not presented as a summary of the result for the year is disclosed in the notes to the accounts.

Mexico and Central America (ARTICULO 19, Campaña global por la libertad de expression), ARTICLE 19 Eastern Africa (based in Kenya) and ARTICLE 19 Netherlands
(Stichting ARTICLE 19) on a line by line basis.
Transactions and balances between the charity and its subsidiaries have been eliminated from the consolidated financial statements. Balances between the entities are
disclosed in the notes of the charity's balance sheet. A separate statement of financial activities, or income and expenditure account, for the charity itself is not presented
as a summary of the result for the year is disclosed in the notes to the accounts.
The SORP 2015 stipulates that where overseas offices are legally registered in their country of operations as separate legal entities, this is an indication that they should
be treated as subsidiaries for accounting purposes. However, having reviewed the governance and management procedures in place, oversight from ARTICLE 19 in the
UK is such that other overseas offices (USA, Tunisia, Bangladesh, Netherlands, Senegal and Canada) are in substance branches and so are included in the results and
position of the charity.
c) Public benefit entity
The charitable company meets the definition of a public benefit entity under FRS 102.
d) Going concern
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities within the next reporting period.
e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income
will be received and that the amount can be measured reliably.
f) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Income and expenditure that meets these criteria is charged to the fund. Unrestricted
funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees
for particular purposes.
g) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the
amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost
of any activities with a fundraising purpose;

Expenditure on charitable activities includes the costs of training/workshops, grants to partners, events, campaigns and publications undertaken to further
the purposes of the charity, and their associated support costs;

Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
i) Allocation of support costs
Resources expended (note 3) are allocated to a particular activity where the cost relates directly to that project. The cost of overall direction and administration of each

Cost of raising funds
2%

Africa projects
7%

Asia projects
8%

Latin America projects
30%

Law & policy
6%

Europe & Central Asia project
8%

Middle East & North Africa projects
7%

Global projects
30%

j) Operating leases

Rental charges are charged on a straight-line basis over the term of the lease.

39

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

1 Accounting policies (continued)

k) Fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

 Office equipment 4 years

 Computer Equipment 3 years

 Office fit out Duration of lease

l) Grants to partners

Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) Cash at bank and in hand

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

o) Creditors and provisions

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

p) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans, which are subsequently measured at amortised cost using the effective interest method.

q) Pension Scheme

ARTICLE 19 operates a group pension scheme with Scottish Widows that pays an employer contribution of 8% for its employees in the UK. From November 2016, ARTICLE 19 joined the auto-enrolment scheme with the same pension provider.

r) Foreign exchange policy

ARTICLE 19 hold funds in the currency in which those funds will be transferred to its Regional Offices and to its partners. Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Sterling at the average rate of exchange for the year. Exchange differences are taken into account in arriving at the net movement in funds for the year.

40

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

ARTICLE 19

2a
Donations and legacies
Unrestricted
Restricted
£
£
Institutional donors
Norwegian Ministry of Foreign Affairs
925,107
-
Swedish International Development Cooperation Agency
1,923,443
-
Sub-total of Institutional donors
2,848,550
-
Other income
Wellspring Philanthropic Fund
366,204
-
Ford Foundation
490,734
-
Open Society Foundation
123,177
-
Other voluntary income
99,293
-
Sub-total of Other donors
1,079,408
-
Total
3,927,958
-
All donations and legacies income received in 2022 and 2021 were unrestricted.
2b
Income from charitable activates by donors
Unrestricted
Restricted
£
£
Institutional donors
Danish International Development Agency
-
-
European Commission
-
314,430
Global Affairs Canada
-
62,475
Netherlands Ministry of Foreign Affairs
-
84,877
UK Foreign, Commonwealth & Development Office
-
1,654,070
US Agency for International Development
-
503,013
US Department of State
-
3,591,839
Other Institutional donors
-
508,376
Sub-total of Institutional donors
-
6,719,080
Trusts and Foundations
Ford Foundation
-
789,435
Hewlett Foundation
-
521,137
Luminate Foundation
167,459
MacArthur Foundation
-
-
Open Society Foundation
-
611,032
Other Trusts and Foundations
-
120,109
Sub-total of Trust and Foundations
-
2,209,172
Other donors
Confidential donor
-
199,386
European Partnership for Democracy
-
12,487
Free Press Unlimited
-
-
National Endowment for Democracy
-
527,467
Stichting Hivos
-
402,947
Other donors
-
1,234,193
Sub-total of Other donors
-
2,376,480
Total
-
11,304,732		 2022
Total
£
925,107
1,923,443
2,848,550
366,204
490,734
123,177
99,293
1,079,408
3,927,958
2022
Total
£
-
314,430
62,475
84,877
1,654,070
503,013
3,591,839
508,376
6,719,080
789,435
521,137
167,459
-
611,032
120,109
2,209,172
199,386
12,487
-
527,467
402,947
1,234,193
2,376,480
11,304,732		 2021
Total
£
634,523
2,037,806
2,672,329
287,687
531,333
187,327
184,560
1,190,907
3,863,236
2021
Total
£
3,174
-
425,912
121,181
627,220
2,128,771
441,460
1,702,609
472,175
5,916,154
441,377
401,846
-
109,489
1,094,077
268,937
2,315,726
104,018
162,017
76,871
273,035
465,853
1,024,713
2,106,507
10,338,387

All income from charitable activities received in 2022 and 2021 was restricted.

41

ARTICLE 19

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

3a Analysis of Expenditure (current year)

Staff costs (Note 5)
Grants to partners (Note 7)
Project expertise costs
Training, events & workshops
Media and publications
Project travel costs
Project support costs
Governance costs
Total Expenditure 2022
Support
Governance
Total expenditure 2022		 Cost of
raising funds
Africa
projects
Asia projects
Latin
America
projects
Law & Policy
projects
Europe &
Central Asia
projects
Middle East
& North Africa
projects
Global
projects
Governance
costs
Head Office
support costs
2022 Total
168,574
473,870
666,580
2,060,603
442,142
611,209
547,941
2,162,080
-
1,481,937
8,614,936
-
81,011
429,509
15,486
-
890,147
21,644
1,204,595
-
209
2,642,601
-
81,887
255,202
280,436
-
23,903
260,671
148,476
-
20,657
1,071,232
-
169,456
51,092
5,861
40
8,715
77,519
17,762
-
7,906
338,351
-
605
34,313
61,699
10,612
32,856
127,228
177,135
-
297,917
742,365
900
47,584
48,776
312,036
20,431
48,518
43,613
159,747
-
44,327
725,932
67
128,522
105,674
121,640
235
23,435
17,634
55,824
-
88,984
542,015
-
4,316
6,293
14,128
9,436
-
9,363
-
99,553
-
143,089
Charitable activities
169,541
987,251
1,597,439
2,871,889
482,896
1,638,783
1,105,613
3,925,619
99,553
1,941,937
14,820,521
45,894
129,010
181,475
560,993
120,371
166,400
149,175
588,619
-
1,941,937
-
-
2,353
6,614
9,303
28,759
6,171
8,530
7,647
30,176
99,553
-
-
-
217,788
1,122,875

1,788,217
3,461,641
609,438
1,813,713
1,262,435
4,544,414
-
-
14,820,521

3b Analysis of Expenditure (previous year)

Staff costs (Note 5)
Grants to partners (Note 7)
Project expertise costs
Training, events & workshops
Media and publications
Project travel costs
Project support costs
Governance costs
Total Expenditure 2021
Support
Governance
Total expenditure 2021		 Cost of
raising funds
Africa
projects
Asia projects
Latin
America
projects
Law & Policy
projects
Europe &
Central Asia
projects
Middle East
& North Africa
projects
Global
projects
Governance
costs
Head Office
support costs
2021 Total
138,005
500,597
519,350
1,773,006
469,135
724,202
473,482
1,808,085
-
1,307,724
7,713,586
-
59,568
261,529
-
-
766,830
41,972
1,031,528
-
-
2,161,427
-
69,397
133,110
345,607
-
25,906
93,135
121,306
-
10,011
798,472
-
153,514
41,404
32,193
2,179
53,749
82,816
26,100
-
18,717
410,672
-
158
41,543
50,704
7,118
55,153
61,346
76,065
-
224,784
516,871
-
15,313
19,904
83,061
2,118
33,216
1,337
24,036
-
38,512
217,497
73
45,980
1,702
-
645,687
104,775
-
39,825
-
252,543
75,685
-
381,736
1,255,402
-
3,705
6,320
10,336
-
7,000
3,009
17,447
46,760
11,200
-
83,377
Charitable activities
138,078
848,232
1,021,458
2,940,594
375,775
1,626,231
1,009,640
3,180,252

46,760
1,970,284
13,157,304
42,447
153,971
159,739
545,333
144,294
222,747
145,631
556,122
-
1,970,284
-
-
1,007
3,654
3,791
12,942
3,425
5,286
3,456
13,199
46,760
-
-
-
181,532
1,005,857
1,184,988
3,498,869
523,494
1,854,264
1,158,727
3,749,573
-
-
13,157,304

42

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

4 Net income for the year

This is stated after charging:

This is stated after charging:
2022 2021
£ £
Depreciation 25,142 18,259
Operating lease rentals:
Property 512,041 253,172
Equipment - -
Auditor's remuneration (excluding VAT):
Audit 36,716 38,083
Other services 35,946 25,999
Losses/(gains) on foreign exchange (424,787) 405,281

5 Analysis of staff costs, trustee remuneration and expenses, and the cost of key managemenet personnel

Staff costs were as follows:

Salaries and wages
Social security costs
UK Employer's contribution to defined contribution pension schem
Regional staff costs
Termination costs
Other staffing costs		 2022
£
2,596,236
314,796
e
202,508
3,258,943
28,548
2,213,905
8,614,936		 2021
£
2,526,030
291,595
198,444
2,563,394
85,682
2,048,441
7,713,586

The following number of employees received employee benefits (excluding pension costs) during the year between:

£60,000 - £69,999
£70,000 - £79,999
£80,000 - £89,999
£90,000 - £99,999
£100,000 - £109,999
£110,000 - £119,999
£120,000 - £129,999		 2022
No.
9
7
2
1
0
0
1		 2021
No.
8
7
2
0
0
0
1

Included within Other staffing costs are fees payable to programme and non-programme consultants of £876,130 (2021: £971,641).

Total employee benefits including pension contribution and employer's national insurance for key management personnel were £798,761 (2021: £679,412).

The charity trustees were not paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

Trustees' expenses represents the reimbursement of travel and subsistence costs totalling £3,690 (2021: £nil) relating to attendance at International Board meetings.

Redundancy and termination payments totalled £28,548 in 2022 (2021: £85,682).

6 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was:

Fundraising
Africa projects
Asia projects
Latin America projects
Law & Policy projects
Europe & Central Asia projects
Middle East & North Africa projects
Global projects		 2022
No.
3
25
28
67
10
10
15
25
183		 2021
No.
2
23
23
64
11
10
18
25
176

43

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

7 Grants to partners

Grants to partners
Derechos Digitales
Fundacion Universidad de Palermo
Fundación Karisma
International Centre for Not-for-Profit Law (INCL)
International Commission of Jurists
Internews Europe
Meedan Inc
Modern Journalism Development Centre
North Kazakhstan Legal Media Center
Open Net
Stichting Hivos
Rights for Justice Foundation
Small grants
Confidential partners		 2022
£
-
85,162
45,866
344,527
175,615
388,897
-
43,456
-
65,579
325,345
47,797
433,229
687,128
2,642,601		 2021
£
57,730
-
-
412,893
56,265
302,496
34,238
-
60,025
94,053
214,848
-
260,741
668,139
2,161,428

Small grants include grants to partners below £25,000 in the year.

Confidential partners are organisations which need to remain anonymous due to the sensitive nature of their work.

8 Related party transactions

Peter Noorlander was engaged as a conultant in 2022 and was paid £7,140. Peter was appointed as a director of the ARTICLE 19 Netherlands board in May 2022.

9 Taxation

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

10 Fixed assets

Fixed assets
The group
Tangible fixed assets
Cost or valuation
At the start of the year
Additions in the period
Revaluation of foreign currency asset
At the end of the year
Depreciation
At the start of the year
Charge for the period
Revaluation of foreign currency asset
At the end of the year
Net book value at the end of the year
Net book value at the start of the year
The charity
Tangible fixed assets
Cost or valuation
At the start of the year
Additions in the period
Revaluation of foreign currency asset
At the end of the year
Depreciation
At the start of the year
Charge for the period
Revaluation of foreign currency asset
At the end of the year
Net book value at the end of the year
Net book value at the start of the year		 Computer
equipment
£
160,117
12,084
4,925
177,126
133,978
10,237
4,772
148,987
28,139
26,139
132,193
8,902
(494)		 Office
equipment
£
137,926
8,170
8,360
154,456
97,306
11,735
4,012
113,053
41,403
40,620
50,920
5,604
(1,474)		 Fixtures &
Fittings
£
-
63,391
-
63,391
-
3,170
-
3,170
60,221
-
63,391
-
140,601 55,050 63,391
109,777
7,056
23		 42,383
2,638
(743)		 -
3,170
-
116,856 44,278 3,170
23,745 10,772 60,221
22,416 8,537 -

44

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

11 Subsidiary undertaking -

ARTICLE 19 Mexico and Central America (Campaña Global por la libertad de expression)

Incoming resources
Turnover
Income from ARTICLE 19
Expenditure
Total incoming resources for the year
Funds held
Total funds brought forward
Total incoming resources for the year
Total funds carried forward
The aggregate of the assets, liabilities and reserves was:
Assets
Liabilities
Funds		 2022
£
2,241,333
-
(1,623,030)
618,303
1,661,346
618,303
2,279,649
2,370,870
(91,221)
2,279,649		 2021
£
1,740,667
62,321
(1,466,590)
336,398
1,324,948
336,398
1,661,346
1,699,838
(38,492)
1,661,346

Amounts owed from the parent undertaking are shown in note 15.

12 Subsidiary undertaking - ARTICLE 19 Brazil and South America (ARTIGO 19 Brasil)

idiary undertaking -
CLE 19 Brazil and South America (ARTIGO 19 Brasil)
Incoming resources
Turnover
Income from ARTICLE 19
Expenditure
Total incoming resources for the year
Funds held
Total funds brought forward
Total incoming resources for the year
Total funds carried forward
The aggregate of the assets, liabilities and reserves was:
Assets
Liabilities
Funds		 2022
£
805,814
140,433
(1,308,877)
(362,630)
447,256
(362,630)
84,626
166,868
(82,242)
84,626		 2021
£
1,291,842
104,258
(1,331,523)
64,577
382,679
64,577
447,256
486,704
(39,448)
447,256

Amounts owed from the parent undertaking are shown in note 15.

45

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

13 Subsidiary undertaking - ARTICLE 19 Eastern Africa

idiary undertaking -
CLE 19 Eastern Africa
Incoming resources
Turnover
Income from ARTICLE 19
Expenditure
Total incoming resources for the year
Funds held
Total funds brought forward
Total incoming resources for the year
Total funds carried forward
The aggregate of the assets, liabilities and reserves was:
Assets
Liabilities
Funds		 2022
£
234,101
98,264
(340,978)
(8,613)
83,356
(8,613)
74,743
93,809
(19,066)
74,743		 2021
£
233,597
83,044
(300,367)
16,274
67,082
16,274
83,356
102,395
(19,039)
83,356

Amounts owed from the parent undertaking are shown in note 15.

14 Subsidiary undertaking - ARTICLE 19 Netherlands

Since January 2020, ARTICLE 19 Netherlands became a 100% subsidiary of ARTICLE 19.

A summary of the results for the subsidiary is shown below:

Incoming resources
Turnover
Income from ARTICLE 19
Expenditure
Total incoming resources for the year
Funds held
Total funds brought forward
Total incoming resources for the year
Total funds carried forward
The aggregate of the assets, liabilities and reserves was:
Assets
Liabilities
Funds		 2022
£
540,641
-
(619,508)
(78,867)
109,754
(78,867)
30,887
129,287
(98,400)
30,887		 2021
£
243,431
-
(225,759)
17,672
92,082
17,672
109,754
119,286
(9,532)
109,754

Amounts owed from the parent undertaking are shown in note 15.

15 Parent charity

The parent charity's gross income ad the results for the year are disclosed as follows:

Gross income
Result for the year		 2022
£
11,172,104
243,976		 2021
£
10,442,463
609,398

46

ARTICLE 19

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

16 Debtors

Trade debtors
Prepayments
Accrued income
Other debtors
Intercompany
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Pension contributions due
Deferred income
Accruals
Other creditors
Intercompany		 2022
£
457,261
149,638
405,500
30,218
-
1,042,617
2022
£
486,212
333,879
35,049
29,268
100,341
524,560
-
1,509,309
The g
The g		 2021
£
727,652
217,777
332,319
8,528
-
1,286,276
2021
£
505,048
274,786
63,790
29,268
144,627
440,511
-
1,458,030
roup
roup		 2022
2021
£
£
457,261
695,033
124,333
102,410
350,926
212,778
27,321
2,133
-
-
959,841
1,012,354
2022
2021
£
£
484,791
497,836
264,255
213,386
31,370
27,557
29,268
29,268
83,761
137,201
382,656
319,774
(77,391)
61,784
1,198,710
1,286,806
The charity
The charity		 2022
2021
£
£
457,261
695,033
124,333
102,410
350,926
212,778
27,321
2,133
-
-
959,841
1,012,354
2022
2021
£
£
484,791
497,836
264,255
213,386
31,370
27,557
29,268
29,268
83,761
137,201
382,656
319,774
(77,391)
61,784
1,198,710
1,286,806
The charity
The charity
1,286,806

17 Creditors: amounts falling due within one year

18 Deferred income

Deferred income consists of a balanced owed from ARTICLE 19 Eastern Africa to ARTICLE 19

Balance at the beginning of the year
Income deferred in the year
Amount released to income in the year
Balance at the end of the year		 2022
£
29,268
-
-
29,268
The g		 2021
£
47,431
29,268
(47,431)
29,268
roup		 2022
2021
£
£
29,268
47,431
-
29,268
-
(47,431)
29,268
29,268
The charity		 2022
2021
£
£
29,268
47,431
-
29,268
-
(47,431)
29,268
29,268
The charity
29,268

19 Pension scheme

The charity has a defined contribution pension scheme with Scottish Widows for UK employees. The assets of the scheme are held separately from those of the charity in an independently administered fund with Scottish Widows. The pension costs represents contributions payable by the charity to the fund in the year and amounted to £202,508 (2021: £198,444) (see note 5). Contributions totalling £22,218 (2021: £20,066) were payable to the fund at the balance sheet date and are included in creditors (see note 17).

20a Analysis of group net assets between funds - current year

Fixed assets
Net current assets
Net assets at the end of the year
20b Analysis of group net assets between funds - prior year
Fixed assets
Net current assets
Net assets at the end of the year		 General
unrestricted
£
-
997,342
997,342
General
unrestricted
£
-
705,400
705,400		 Designated
£
129,763
-
129,763
Designated
£
66,759
-
66,759		 Restricted
£
-
4,812,027
4,812,027
Restricted
£
-
4,754,804
4,754,804		 Total funds
£
129,763
5,809,369
5,939,132
Total funds
£
66,759
5,460,204
5,526,963

47

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

21a Movement in group funds - current year

ement in group funds - current year
Restricted funds:
Africa projects
Asia projects
Latin America projects
Law & Policy projects
Europe & Central Asia projects
Middle East & North Africa projects
Global Thematic projects
Total restricted funds
Unrestricted funds:
Designated funds: fixed asset fund
General funds
Total unrestricted funds
Total funds		 At 1 January
2022
£
78,155
526,768
2,132,791
(313,209)
(46,083)
303,468
2,072,914
4,754,804
66,758
705,401
772,159
5,526,963		 Income &
gains
£
429,036
1,317,890
2,834,565
222,188
1,512,553
1,298,755
3,689,745
11,304,732
96,931
3,831,027
3,927,958
15,232,690		 Expenditure &
losses
£
(557,049)
(1,560,357)
(2,730,703)
(301,194)
(1,504,859)
(1,115,427)
(3,477,920)
(11,247,509)
(33,926)
(3,539,086)
(3,573,012)
(14,820,521)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-		 At 31 December
2022
£
(49,858)
284,301
2,236,653
(392,215)
(38,389)
486,796
2,284,739
4,812,027
129,763
997,342
1,127,105
5,939,132

21b Movement in group funds - prior year

Restricted funds:
Africa projects
Asia projects
Latin America projects
Law & Policy projects
Europe & Central Asia projects
Middle East & North Africa projects
Global Thematic projects
Total restricted funds
Unrestricted funds:
Designated funds: fixed asset fund
General funds
Total unrestricted funds
Total funds		 At 1 January
2021
£
(169,623)
379,046
1,928,797
(272,828)
(390,337)
454,198
1,763,608
3,692,861
72,740
717,043
789,783
4,482,644		 Income &
gains
£
738,218
1,146,289
2,670,942
78,205
1,910,146
830,923
2,963,664
10,338,387
38,266
3,824,970
3,863,236
14,201,623		 Expenditure &
losses
£
(490,440)
(998,567)
(2,466,948)
(118,586)
(1,565,892)
(981,653)
(2,654,358)
(9,276,444)
(44,248)
(3,836,612)
(3,880,860)
(13,157,304)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-		 At 31 December
2021
£
78,155
526,768
2,132,791
(313,209)
(46,083)
303,468
2,072,914
4,754,804
66,758
705,401
772,159
5,526,963

Purpose of restricted funds

Represents funds received from donors relating to agreed projects. The funds will cover expenditure planned for the following financial year.

The split of the restricted funds represents the location where expenditure has taken place, but not necessarily which ARTICLE 19 entity signed the grant agreement. The restricted balances which are in deficit in 2022 is due to spending on grants where the income is not due from the donor until 2023, and/or income recognised under Global Thematic projects while expenditure is incurred across different teams.

Purpose of designated funds

The designated fund is matched against the net book value of the fixed assets of the charity, which are not readily realisable.

48

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

22 Reconciliation of net income to net cash flow from operating activities

Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Foreign exchange (gains)/losses
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
ysis of group cash and cash equivalents
Cash in hand
Cash at bank
Total cash and cash equivalents		 2022
£
412,169
25,142
(424,787)
243,659
51,279
307,462
At 1 January
2022
£
1,147
5,630,811
5,631,958		 2021
£
1,044,319
18,258
405,281
(623,343)
117,168
961,683
Cash flows
£
(579)
644,682
644,103		 Other
changes
£
-
-
-		 At 31 December
2022
£
568
6,275,493
6,276,061

23 Analysis of group cash and cash equivalents

24 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases are as follows for each of the following periods:

Less than one year
One to five years		 2022
2021
£
£
136,226
148,991
375,815
104,181
512,041
253,172
Property		 2022
2021
£
£
-
-
-
-
-
-
Equipment		 2022
2021
£
£
-
-
-
-
-
-
Equipment
-

25 Legal status of the charity The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

26
Income from UK Foreign, Commonwealth & Development Office
In
Project name
Project identifier
Project code
Protecting Rights, Openness and Transparency Enhancing
Civic Transformation (PROTECT)
GB-CHC-
1148404-GB-
CHC-327421-
DFID-PROTECT
06622
Protecting Independent Media for Effective Development
(PRIMED)
(Consortium led by BBC Media Action)
GB-CHC-327421-
2019-6696-
PRIMED
06696
Supporting independent civil society and media to defend the
fundamental freedoms of expression and assembly in
Belarus
06746
Speech is not a Crime
06768
ECHMIL - Ensuring Communal Harmony through Media
Information Literacy
06817		 come recognised
2022
£
1,633,709
-
-
-
20,361
1,654,070		 Cash received
2022
£
1,658,265
-
-
-
-
1,658,265		 Income recognised
2021
£
1,913,218
47,971
158,238
7,109
2,235
2,128,771

49

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2022

27
Income from Swedish International Development Cooperation Agency
Income received
28
Income from The Norwegian Ministry of Foreign Affairs
Income received		 2022
Total
SEK
24,000,000
24,000,000
2022
Total
NOK
11,000,000
11,000,000		 2022
Total
£
1,923,443
1,923,443
2022
Total
£
925,107
925,107		 2021
Total
SEK
24,000,000
24,000,000
2021
Total
NOK
7,500,000
7,500,000		 2021
Total
£
2,037,806
2,037,806
2021
Total
£
634,523
634,523

29 Post balance sheet events None

50